Notification No. 12/2018-Union Territory Tax,dt. 28-09-2018-Notifications regarding Tax Collection at Source (TCS) in respect of Union Territories (without legislature)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No.12 /2018 – Union Territory Tax

New Delhi, the 28th September, 2018
, Saka 1940

G.S.R. …… (E).- In exercise of the powers conferred by sub-section (1) of Section 22 read with Section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of the 2017) and sub-section (1) of Sectio n 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,
hereby notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half per cent. of the net value of intra- Union Territory (without legislature) taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the said operator.

2. This notification shall come into force with effect from the 1st day of October, 2018.

[F. No. S. 31011/25/2017-ST-I-DoR]
(Rajendra Kumar)
Under Secretary to the Govt. of India

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INPDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-12-2018-Union-Territory-Tax-English.pdf

Notification No. 11/2018-Union Territory Tax,dt. 21-05-2018-Notifications regarding E-way bill in Union Territories (without legislature)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No 11/2018 – Union Territory Tax

New Delhi, the 21st May, 2018
Vaisakha, Saka 1940

G.S.R. (E).- In exercise of the powers conferred under 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 recommendation of the Council, hereby rescinds the notification number G.S.R. 319(E) dated the 31st March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 31st March, 2018, with effect from the 25th day of May, 2018.

[F. No. S. 31011/25/2017-ST-I-DoR]
(Rajendra Kumar Jatav)
Under Secretary to the Govt. of India

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INPDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-11-2018-Union-Territory-Tax-English.pdf

Notification No. 10/2018-Union Territory Tax,dt. 21-05-2018-Notifications regarding E-way bill in Union Territories (without legislature)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No 10/2018 – Union Territory Tax

New Delhi, the 21st May, 2018
Vaisakha, Saka 1940

G.S.R. (E).- In exercise of the powers conferred under 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 recommendation of the Council, hereby rescinds the notification number G.S.R. 315(E), dated the 31st March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 31st March, 2018, with effect from the 25th day of May, 2018.

[F. No. S. 31011/25/2017-ST-I-DoR]
(Rajendra Kumar Jatav)
Under Secretary to the Govt. of India

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INPDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-10-2018-Union-Territory-Tax-English.pdf

Notification No. 09/2018-Union Territory Tax,dt. 18-05-2018

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No 9/2018 – Union Territory Tax

New Delhi, the 18th May, 2018
Vaisakha, Saka 1940

G.S.R. (E).- In exercise of the powers conferred under 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 recommendation of the Council, hereby rescinds the notification number G.S.R. 318(E), dated the 31st March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the
31st March, 2018, with effect from the 25th day of May, 2018.

[F. No. S. 31011/25/2017-ST-I-DoR]
(Rajendra Kumar Jatav)
Under Secretary to the Govt. of India

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INPDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-9-2018-Union-Territory-Tax-English.pdf

Notification No. 08/2018-Union Territory Tax,dt. 18-05-2018

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No 8/2018 – Union Territory Tax

New Delhi, the 18th May, 2018
Vaisakha, Saka 1940

G.S.R. (E).- In exercise of the powers conferred under 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 recommendation of the Council, hereby rescinds the notification number G.S.R. 317(E) dated the 31st March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 31st March, 2018, with effect from the 25th day of May, 2018.

[F. No. S. 31011/25/2017-ST-I-DoR]
(Rajendra Kumar Jatav)
Under Secretary to the Govt. of India

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INPDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-8-2018-Union-Territory-Tax-English.pdf

Notification No. 07/2018-Union Territory Tax,dt. 18-05-2018

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No 7/2018 – Union Territory Tax

New Delhi, the 18th May, 2018
Vaisakha, Saka 1940

G.S.R. (E).- In exercise of the powers conferred under 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 recommendation of the Council, hereby rescinds the notification number G.S.R. 316(E) dated the 31st March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the31st March, 2018, with effect from the 25th day of May, 2018.

[F. No. S. 31011/25/2017-ST-I-DoR]
(Rajendra Kumar Jatav)
Under Secretary to the Govt. of India

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INPDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-7-2018-Union-Territory-Tax-English.pdf

Notification No. 06/2018-Union Territory Tax,dt. 31-03-2018-Notification regarding E-way Bill in Union Territory of Lakshadweep.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 6/2018 – Union Territory Tax

New Delhi, the 31st March, 2018
10 Chaitra, Saka 1940

G.S.R. …… (E).- 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 Lakshadweep.

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

[F. No. S. 31011/25/2017-ST-I-DoR]
(S. R. Meena)
Under Secretary to the Govt. of India

 

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INPDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-6-2018-Union-Territory-Tax-English.pdf

Notification No. 05/2018-Union Territory Tax,dt. 31-03-2018-Notification regarding E-way Bill in Union Territory of Daman and Diu.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 5/2018 – Union Territory Tax

New Delhi, the 31st March, 2018
10 Chaitra, Saka 1940

G.S.R. …… (E).- 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.

[F. No. S. 31011/25/2017-ST-I-DoR]
(S. R. Meena)
Under Secretary to the Govt. of India

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INPDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-5-2018-Union-Territory-Tax-English.pdf

Notification No. 04/2018-Union Territory Tax,dt. 31-03-2018-Notification regarding E-way Bill in Union Territory of Dadra and Nagar Haveli.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 4/2018 – Union Territory Tax

New Delhi, the 31st March, 2018
10 Chaitra, Saka 1940

G.S.R. …… (E).- 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 Dadra and Nagar Haveli.

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

[F. No. S. 31011/25/2017-ST-I-DoR]
(S. R. Meena)
Under Secretary to the Govt. of India

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INPDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-4-2018-Union-Territory-Tax-English.pdf

Notification No. 03/2018-Union Territory Tax,dt. 31-03-2018-Notification regarding E-way Bill in Union Territory of Chandigarh

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 3/2018 – Union Territory Tax

New Delhi, the 31st March, 2018
10 Chaitra, Saka 1940

G.S.R. …… (E).- 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 Chandigarh.

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

[F. No. S. 31011/25/2017-ST-I-DoR]
(S. R. Meena)
Under Secretary to the Govt. of India

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INPDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-3-2018-Union-Territory-Tax-English.pdf