Notification / Notification No. 38/2017-Union Territory Tax (Rate)

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 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.

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

sub-section (1) of section 8 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