SECTION 8 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX – UTGST EXEMPT SERVICES (NIL RATED SERVICES)
NOTIFICATION NO. 12/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017
AS AMENDED BY, NOTIFICATION NO. 21/2017- UNION TERRITORY TAX (RATE), DATED 22-8-2017, NOTIFICATION NO. 25/2017-UNION TERRITORY TAX (RATE), DATED 21-9-2017, NOTIFICATION NO. 30/2017-UNION TERRITORY TAX (RATE), DATED 29-9-2017, NOTIFICATION NO. 32/2017-UNION TERRITORY TAX (RATE), DATED 13-10-2017, NOTIFICATION NO. 47/2017-UNION TERRITORY TAX (RATE), DATED 14-11-2017, NOTIFICATION NO. 2/2018-UNION TERRITORY TAX (RATE), DATED 25-1-2018 AND NOTIFICATION NO. 14/2018-UNION TERRITORY TAX (RATE), DATED 26-7-2018
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 exempts the intra-State supply of services of description specified in column (3) of the Table below from so much of the Union Territory Tax leviable thereon under sub-section (1) of section 7 of the said Act, as is in excess of the said tax calculated at the rate specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions specified in the corresponding entry in column (5) of the said Table, namely:—
[See Table of Notification No. 12/2017- Central Tax (Rate), dated 28-6-2017]
2. Definitions – See ‘Definitions’ given in Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017.
3. Explanation.—For the purposes of this notification,—
4. This notification shall come into force on the 1st day of July, 2017.