Notification S.O. 1716(E), dated 26th June, 2025 [N12-PE5]
As at 7 September 2026. In force from 26 June 2025.
S.O. 1716(E).—In exercise of the powers conferred by section 10 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts importers whose the supply of goods or services does not exceed ten thousand rupees in value in a financial year from the provisions of section 4 of the said Act, subject to the condition that every such person shall intimate the Board in writing of the commencement of the supply of goods or services within thirty days of such commencement.
Made under
Recital: "In exercise of the powers conferred by section 10 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do". Names section 10 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) [S28-A6W]. Vires verified.
Acts on (1)
Exempts Section 4, Union Territory Goods and Services Tax Act, 2017 [S28-A0G], 26 June 2025. "section 4 of the said Act".
Acted on by (0)
none
Not held (0)
none