NOTIFICATION NO.12/2018-UNION TERRITORY TAX (RATE), DATED 29-6-2018

SECTION 8 OF THE UNION TERRITORY GST ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX – UTGST EXEMPTION TO INTRA-STATE SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY A REGISTERED PERSON FROM AN UNREGISTERED PERSON – AMENDMENT IN NOTIFICATION NO.8/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017

NOTIFICATION NO.12/2018-UNION TERRITORY TAX (RATE)DATED 29-6-2018

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 last amended vide notification No. 10/2018- Union Territory Tax (Rate), dated the 23rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 271 (E), dated the 23rd March, 2018, namely:—

In the said notification, for the figures, letters and words “30th day of June, 2018”, the figures, letters and words “30th day of September, 2018” shall be substituted.

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