SECTION 8 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX -UTGST EXEMPTION IN CASE OF INTRA-STATE SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY A SUPPLIER WHO IS REGISTERED PERSON FROM AN UNREGISTERED PERSON – AMENDMENT IN NOTIFICATION NO.8/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017
NOTIFICATION NO.10/2018-UNION TERRITORY TAX (RATE), DATED 23-3-2018
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 makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017 –Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 717 (E), dated the 28th June, 2017, and amended vide notification No. 38/2017- Union Territory Tax (Rate), dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1264 (E), dated the 13th October, 2017, namely:—
In the said notification, for the figures, letters and words “31st day of March, 2018”, the figures, letters and words “30th day of June, 2018” shall be substituted.