Notification No. 10/2018-Union Territory Tax (Rate) [N10-AA2]
As at 6 September 2026. In force from 23 March 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 13 th 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.
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 (1)
Amends Notification No. 8/2017-Union Territory Tax (Rate) [N10-26Z], 23 March 2018. "No. 8/2017 –Union Territory Tax (Rate),".
Acted on by (1)
Cites: Notification No. 12/2018-Union Territory Tax (Rate) [N10-BA6], 29 June 2018. "No. 10/2018- Union Territory Tax (Rate),".
Not held (1)
"sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017"