The Central Government vide Notification No.8/2017-Union Territory Tax (Rate) had exempted 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. The proviso to the said Notification had stated that the 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.
On October 13, 2017 vide Notification No. 38/2017 –Union Territory Tax (Rate), the Central Government had omitted the proviso under Paragraph 1 of Notification No.8/2017- Union Territory Tax (Rate). The exemption contained in the Notification No. 8/2017- Union Territory Tax (Rate) as amended by this notification was to apply to all registered persons till March 31, 2018.
Now, the Central Government, on being satisfied that it is necessary in the public interest so to do and on the recommendations of the Council, has amendment Notification No. 8/2017 –Union Territory Tax (Rate) to extend the applicability of exemption to all registered persons till June 30, 2018.
[Notification No. 10/2018 –Union Territory Tax (Rate)]