Notification No. 9/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1) of UTGST Act 2017 vide Notification No. 9/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

[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.9/2017-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
deductor under section 51 of the Central Goods and Services Tax Act, 2017 (12 of 2017),
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, subject to the condition that the deductor is not liable to be registered otherwise than
under sub-clause (vi) of section 24 of the said Central Goods and Services Tax Act read with
section 21 of the said Union Territory Goods and Services Tax Act.

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

[F.No.354/117/2017-TRU]

(Mohit Tewari)
Under Secretary to the Government of India

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