| Date: |
28-06-2017
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| Notification No: |
Notification No. 08/2017 - 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 from reverse charge upto Rs.5000 per day under section 8 (1)
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.8/2017-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 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 sub-section (4) of section 7 of the said Union Territory
Goods and Services Tax Act:
Provided that the said 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.
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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