INDIA CODE

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Notification / Notification No. 5/2018-Union Territory Tax

Clause 1

In forceA commencement is recorded; no ending event is recorded.
The law's words

1. In exercise of the powers conferred by sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of the 2017) and section 164 of Central Goods and Services Tax Act, 2017 (No. 12 of 2017) read with clause (d) of sub-rule 14 of rule 138 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby notify that irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of Daman and Diu.

2. This notification shall come into force from 1st day of April, 2018.

Register reproduction note

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections

References marked in the words above

  • rule 138 of the Central Goods and Services Tax Rules, 2017 / Rule 138, Central Goods and Services Tax Rules, 2017
  • section 22 of the Union Territory Goods and Services Tax Act, 2017 / reference held, text not deposited / the register holds no page for the place cited, so nothing is marked for these words
  • sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 / reference held, text not deposited / the register holds no page for the place cited, so nothing is marked for these words