UTGST exemption from reverse charge upto ₹ 5000 per day under section 8 (1) - 08/2017 - Union Territory GST (UTGST) Rate

Rescinded vide Notification No. 01/2019 Union Territory Tax (Rate) dated 29-01-2019 GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.8/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 717 (E) .- 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 : 1 [***] 2. This notification shall come into force with effect from the 1st day of July, 2017. [F.No.354/117/2017-TRU] (Mohit Tewari) Under Secretary to the Government of India ******************** Notes: 1. Omitted vide Notification no. 38/2017 UT (Rate) dated 13-10-2017, before it was read as, 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.