| Date: |
28-06-2017
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| Notification No: |
Notification No. 10/2017 - Union Territory Tax (Rate)
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| Issuing Authority: |
GST
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| Type: |
Union Territory Tax (Rate)
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| File No: |
F. No.354/117/2017-TRU |
| Subject: |
UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1)
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.10/2017-Union Territory Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. (E).- 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 exempts intra-State supplies of second hand goods received by a
registered person, dealing in buying and selling of second hand goods and who pays the
Union territory tax on the value of outward supply of such second hand goods as determined
under sub-rule (5) of rule 32 of the Central Goods and Services tax Rules, 2017, from any
supplier, who is not registered, from the whole of the Union territory tax leviable thereon
under sub-section (4) of section 7 of the Union Territory Good and Services Tax Act, 2017
(14 of 2017).
2. This notification shall come into force with effect from the 1st day of July, 2017.
[F. No.354/117/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
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