CBIC exempts Payment of Tax under Section 7(4) of the UT GST Act, 2017 till September 30, 2019

Aug 07, 2018 | by Avantis RegTech Legal Research Team


The Central Government, on being satisfied that it is necessary in the public interest so to do, 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 central 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) was extended till March 31, 2018 and then vide Notification No. 10/2018 –Union Territory Tax (Rate), it was extended till June 30, 2018, and further extended till September 30, 2018 vide Notification No.12/2018 –Union Territory Tax (Rate).

Now, the Central Board of Indirect Taxes and Customs (CBIC), on August 06, 2018, has further extended the period of exemption till September 30, 2019.

[Notification No. 22/2018 –Union Territory Tax (Rate)]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-22-2018-utgst-rate-english.pdf;jsessionid=6A6CB32F0F98F16201ACA294C3B4A032


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