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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.8/2017-Union Territory Tax (Rate) New Delhi;, the 28th June, 2017 G.SR (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, 0n 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 o service or both received by a registered person from any O 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 ]st day of July, 2017. [FNo.354/117/2017-TRU] (Mohit Tewari) Under Secretary to the Government of India