Notification No 8/2017 Union Territory Tax (Rate) : UTGST exemption from reverse charge on Supply from unregistered person

By | June 29, 2017
(Last Updated On: June 29, 2018)

Notification No 8/2017 Union Territory Tax (Rate)

Summary of Notification No 8/2017 Union Territory Tax (Rate)

Notification No 8/2017 Union Territory Tax (Rate) Dated  28th June, 2017 as Amended by Notification No 38/2017 Union Territory Tax (Rate) Dated 13th Oct 2017 , Notification No 10/2018 Union Territory Tax (Rate) Dated 23rd March, 2018 and Notification No 12/2018 Union Territory Tax (Rate) Dated 29th June, 2018

Read Notification No 8/2017 Union Territory Tax (Rate)

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE
OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.8/2017-Union Territory Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the Union territory tax leviable thereon under sub-section (4) of section 7 of the said Union Territory Goods and Services Tax Act:

1 [***]

2. This notification shall come into force with effect from the 1st day of July, 2017.

[Note : The exemption contained in the Notification No. 8/2017-Union Territory Tax (Rate) dated the 28th June, 2017 as amended by this notification shall apply to all registered persons till the 2[30th day of June, 2018].]

[F.No.354/117/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India


Notes on Amendment in Notification No 8/2017 Union Territory Tax (Rate)

2. Words “30th day of September, 2018” Substituted for “30th day of June, 2018 “, by Notification No 12/2018 Union Territory Tax (Rate) Dated 29th June, 2018

Earlier Words ” 30th day of June, 2018 ” Substituted for “31st day of March 2018”, by Notification No.10/2018-UNION TERRITORY TAX (RATE), dated 23-3-2018.

Earlier Words  “The exemption contained in the Notification No. 8/2017-Union Territory Tax (Rate) dated the 28th June, 2017 as amended by this notification shall apply to all registered persons till the 31st day of March 2018” Clarified by Notification No. 38/2017-Union Territory Tax (Rate), dated 13-10-2017

1 Omitted by Notification No. 38/2017-Union Territory Tax (Rate), dated 13-10-2017, w.e.f. 13-10-2017. Prior to its omission, proviso read as under :

Provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day.”

Download Complete PDF Notification No. 8/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

Without Amendments

Refer CBIC Website

Notification No. 8/2017-Union Territory Tax (Rate)

Notification No. 8/2017-Union Territory Tax (Rate) , Notification No. 8/2017 UT Tax (Rate)

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