Union Territory Tax Notification (Rate) 10/2018 – Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.06.2018.

Union Territory Tax Notifications (Rate)

UTGST Notification rate 10/2018

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 makes the following amendment in the
notification of the Government of India, in the Ministry of Finance
(Department of Revenue), No. 8/2017 –Union Territory Tax (Rate),
dated the 28th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 717 (E), dated the 28th June, 2017, and amended vide
notification No. 38/2017- Union Territory Tax (Rate), dated the 13th
October, 2017, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 1264 (E),
dated the 13th October, 2017, namely:-

In the said notification, for the figures, letters and words “31st
day of March, 2018”, the figures, letters and words “30th day of
June, 2018” shall be substituted.