Notification No. 38/2017-Union Territory Tax (Rate) [N10-6H4]
As at 7 September 2026. In force from 13 October 2017.
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 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 717(E), dated the 28thJune, 2017, namely:- In the said notification, the proviso under Paragraph 1 shall be omitted.
2. The exemption contained in the notification No.8/2017-Union Territory Tax (Rate) dated the 28th June, 2017 as amended by this notification shall apply to all registered persons till the 31st day of March, 2018.
Made under
Recital: "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". Names sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (2)
Cites Notification No. 8/2017-Union Territory Tax (Rate) [N10-26Z], 13 October 2017. "No.8/2017-Union Territory Tax (Rate) dat".
Amends Notification No. 8/2017-Union Territory Tax (Rate) [N10-26Z], 13 October 2017. "No.8/2017- Union Territory Tax (Rate), d".
Acted on by (0)
none
Not held (1)
"sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017"