Notification No. 02/2018-Union Territory Tax,dt. 31-03-2018-Notification regarding E-way Bill in Union Territory of Andaman and Nicobar Islands

[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. 2/2018 – 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 Andaman and Nicobar Islands.

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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Notification No. 01/2018-Union Territory Tax,dt. 01-01-2018-Union Territory Tax seeks to further amend notification No. 2/2017 – Union Territory Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers.

[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.1/2018- Union Territory Tax

New Delhi, the 1st January, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017- Union Territory Tax, dated the 27th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 648 (E), dated the 27th June, 2017, namely:- In the said notification, in the opening paragraph, – (a) in clause (i), for the words “one per cent.”, the words “half per cent.” shall be substituted; (b) in clause (iii), for the words “half per cent. of the turnover”, the words “half per cent. of the turnover of taxable supplies of goods” shall be substituted.

Note: – The principal notification No.2/2017- Union Territory Tax, dated the 27th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 648(E), dated the 27th June, 2017 and last amended by Notification No. 16/2017- Union Territory Tax, dated 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1292 (E), dated the 13th October, 2017.

[F. No. 354/320/2017- TRU]
(Ruchi Bisht)
Under Secretary to Government of India

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Notification No. 17/2017-Union Territory Tax,dt. 24-10-2017-Notifications issued under CGST Act are extended to UTGST Act

[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. 17/2017 – Union Territory Tax

New Delhi, the 24th October, 2017

2 Kartika, Saka 1939

G.S.R. …… (E).- In exercise of the powers conferred by sub-section (1) and sub-section (3) of section 22 read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of the 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notify that subject to provisions of the said Act and the rules made thereunder, the notifications issued under the Central Goods and Services Tax Act, 2017 (No. 12 of 2017) relating to the subjects referred in section 21 of the said Act are automatically extended to the said Act.

2. This notification shall come into force with effect from the 22nd day of June, 2017.

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

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Notification No.16/2017-Union Territory Tax,dt. 13-10-2017-Seeks to amend notification No. 2/2017-Union Territory Tax.

[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.16/2017- Union Territory Tax

New Delhi, the13th October, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017- Union Territory Tax, dated the 27th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 648 (E), dated the 27th June, 2017, namely:-

In the said notification, for the words “seventy-five lakh rupees”, the words, “one crore rupees” shall be substituted.

[F. No. 354/117/2017- TRU (Pt. III)]
(Ruchi Bisht)
Under Secretary to Government of India

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Notification No.15/2017-Union Territory Tax,dt. 30-06-2017-Notifies Number of Digits of harmonised System of Nomenclature Code for Lakshadweep

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

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 15/2017 – Union Territory Tax

New Delhi, the 30th June, 2017
9 Ashadha, Saka 1939

G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Union Territory Goods and Services Tax (Lakshadweep) Rule, 2017, the Central Government, on the recommendations of Goods and Services Tax Council, hereby notifies that the registered person having annual turnover as specified in below shall mention the digits of Harmonised System of Nomenclature Codes, as specified in the corresponding entry , in a tax invoice issued by them under the said notification:

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Notification No.14/2017-Union Territory Tax,dt. 30-06-2017-Notifies Number of Digits of harmonised System of Nomenclature Code for Daman & Diu

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

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 14/2017 – Union Territory Tax

New Delhi, the 30th June, 2017
9 Ashadha, Saka 1939

G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Union Territory Goods and Services Tax (Daman and Diu) Rule, 2017, the Central Government, on the recommendations of Goods and Services Tax Council, hereby notifies that the registered person having annual turnover as specified in below shall mention the digits of Harmonised System of Nomenclature Codes, as specified in the corresponding entry in a tax invoice issued by them under the said notification:

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Notification No.13/2017-Union Territory Tax,dt. 30-06-2017-Notifies Number of Digits of harmonised System of Nomenclature Code for Dadra & Nagar Haveli

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

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 13/2017 – Union Territory Tax

New Delhi, the 30th June, 2017
9 Ashadha, Saka 1939

G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rule, 2017, the Central Government, on the recommendations of Goods and Services Tax Council, hereby notifies that the registered person having annual turnover as specified in below shall mention the digits of Harmonised System of Nomenclature Codes, as specified in the corresponding entry, in a tax invoice issued by them under the said notification:

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Notification No.12/2017-Union Territory Tax,dt. 30-06-2017-Notifies Number of Digits of harmonised System of Nomenclature Code for Chandigarh

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

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 12/2017 – Union Territory Tax

New Delhi, the 30th June, 2017
9 Ashadha, Saka 1939

G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Union Territory Goods and Services Tax (Chandigarh) Rule, 2017, the Central Government, on the recommendations of Goods and Services Tax Council, hereby notifies that the registered person having annual turnover as specified in below shall mention the digits of Harmonised System of Nomenclature Codes, as specified in the corresponding, in a tax invoice issued by them under the said notification:

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Notification No.11/2017-Union Territory Tax,dt. 30-06-2017-Notifies Number of Digits of harmonised System of Nomenclature Code for Andaman & Nicobar Islands

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

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 11/2017 – Union Territory Tax

New Delhi, the 30th June, 2017
9 Ashadha, Saka 1939

G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rule, 2017, the Central Government, on the recommendations of Goods and Services Tax Council, hereby notifies that the registered person having annual turnover as specified in below shall mention the digits of Harmonised System of Nomenclature Codes, as specified in of the said Table, in a tax invoice issued by them under the said notification:

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Notification No.10/2017-Union Territory Tax,dt. 30-06-2017-Notifies Fixing of rate of interest per annum

[To be published in the Official Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 10/2017 – Union Territory Tax

New Delhi, the 30th June, 2017

9 Ashadha, Saka 1939

G.S.R.….(E).- In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of Goods and Services Tax Council, hereby fixes the rate of interest per annum for the purposes of the sections as specified in column (2) of the Table below as mentioned in the corresponding entry in column (3) of the said Table, namely:-

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