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UTGST on Reverse Charge Mechanism (RCM) - payment of tax u/s 7(4) of the UTGST Act, 2017 exempted till 31.03.2018 - 38/2017 - Union Territory GST (UTGST) RateExtract Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 38/2017 Union Territory Tax (Rate) New Delhi, the 13th October, 2017 G.S.R. 1264 (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 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 3 [30th day of September, 2019]. [F. No.349/74/2017-GST (Pt.)] (Ruchi Bisht) Under Secretary to the Government of India Note: - The principal notification No.8/2017-Central Tax (Rate), dated the 28th June, 2017 was 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 . ************* Notes:- 1. Substituted vide Notification No. 10/2018 Union Territory Tax (Rate) - Dated 23-03-2018 , before it was read as, 31st day of March, 2018 2. Substituted vide Notification No. 12/2018 Union Territory Tax (Rate) - Dated 29-06-2018 before it was read as 1 [30th day of June, 2018] 3. Substituted vide Notification No. 22/2018 Union Territory Tax (Rate) dated 06-08-2018 before it was read as 2 [30th day of September, 2018]
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