CBEC exempts payment of tax under Section 7(4) of the UT GST Act, 2017 till June 30, 2018

Mar 26, 2018 | by Avantis RegTech Legal Research Team

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The Central Government, vide Notification No.8/2017-Union Territory Tax (Rate) had exempted the 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 Section 7(4) of the Union Territory Goods and Services Tax Act, 2017. This exemption was, vide Notification No. 38/2017 –Union Territory Tax (Rate) extended till March 31, 2018.

Now, the Central Board of Excise and Customs (CBEC) has further extended the period of exemption till June 30, 2018.

[Notification No. 10/2018 –Union Territory Tax (Rate)]

URL: http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-10-2018-utgst-rate-english.pdf


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