CBIC rescind the notification regarding UTGST exemption from reverse charge upto Rs.5000 per day

Jan 30, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs (CBIC) on January 29, 2019 has rescinded the Notification No. 08/2017 - Union Territory Tax (Rate) dated June 28, 2017 in view of bringing into effect the amendments regarding Reverse charge mechanism (RCM) on supplies by unregistered persons in the GST Acts except as respects things done or omitted to be done before such rescission.

The notification shall come into force with effect from February 01, 2019.

[Notification No. 01/2019 – Union Territory Tax (Rate)]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-01-2019-utgst-rate-english.pdf;jsessionid=CBF3067901A3C87082968463D21FEBA5


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