Notification No 3/2018 Union Territory Tax (Rate) : renting of immovable property by Govt to Registered Person : GST on RCM basis

By | January 25, 2018
(Last Updated On: May 29, 2018)

Notification No 3/2018 Union Territory Tax (Rate)

Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM). vide Notification No 3/2018 Union Territory Tax (Rate) Dated 25th January, 2018

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 3/2018-Union Territory Tax (Rate)

New Delhi, the 25th January, 2018

GSR……(E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017- Union Territory Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 704(E), dated the 28thJune, 2017, namely:-

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