SECTION 68 OF THE CENTRAL GST ACT, 2017, READ WITH RULE 138 OF THE CENTRAL GST RULES, 2017 – E-WAY BILL – E-WAY BILL APPLICABLE FROM MAY 25, 2018 FOR MOVEMENT OF GOODS WITHIN LAKSHADWEEP – RESCISSION NOTIFICATION NO.6/2018-UNION TERRITORY TAX, DATED 31-3-2018
NOTIFICATION NO.11/2018-UNION TERRITORY TAX, DATED 21-5-2018
In exercise of the powers conferred under sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) and section 164 of Central Goods and Services Tax Act, 2017 (No. 12 of 2017) read with clause (d) of sub-rule 14 of rule 138 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendation of the Council, hereby rescinds the notification number G.S.R. 319(E), dated the 31st March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 31st March, 2018, with effect from the 25th day of May, 2018.