Notification No. 8/2017-Union Territory Tax (Rate) [N10-26Z]
As at 6 September 2026. In force from 1 July 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 exempts intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the Union territory tax leviable thereon under sub-section (4) of section 7 of the said Union Territory Goods and Services Tax Act: Provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day.
2. This notification shall come into force with effect from the 1st day of July, 2017.
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 (0)
none
Acted on by (5)
Amends: Notification No. 10/2018-Union Territory Tax (Rate) [N10-AA2], 23 March 2018. "No. 8/2017 –Union Territory Tax (Rate),".
Amends: Notification No. 12/2018-Union Territory Tax (Rate) [N10-BA6], 29 June 2018. "No. 8/2017 –Union Territory Tax (Rate),".
Amends: Notification No. 22/2018-Union Territory Tax (Rate) [N10-CBR], 6 August 2018. "No. 8/2017 –Union Territory Tax (Rate),".
Amends: Notification No. 38/2017-Union Territory Tax (Rate) [N10-6H4], 13 October 2017. "No.8/2017- Union Territory Tax (Rate), d".
Cites: Notification No. 38/2017-Union Territory Tax (Rate) [N10-6H4], 13 October 2017. "No.8/2017-Union Territory Tax (Rate) dat".
Not held (1)
"sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017"