Notification No.09/2017-Union Territory Tax,dt. 30-06-2017-Notifies UTGST (Lakshadweep )Rules, 2017

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. 9/2017 – Union Territory Tax

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

G.S.R. …..(E).— In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union Territory of Lakshadweep, namely:–

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Notification No.-08/2017-Union Territory Tax,dt. 30-06-2017-Notifies UTGST (Daman & Diu)Rules, 2017

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. 8/2017 – Union Territory Tax

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

G.S.R. …..(E).— In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union Territory of Daman and Diu, namely:-

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Notification No.-07/2017-Union Territory Tax,dt. 30-06-2017-Notifies UTGST (Dadra and Nagar Haveli)Rules, 2017

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. 7/2017 – Union Territory Tax

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

G.S.R. …..(E).— In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union Territory of Dadra and Nagar Haveli, namely:-

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Notification No.-06/2017-Union Territory Tax,dt. 30-06-2017-Notifies UTGST (Chandigarh )Rules, 2017

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. 6/2017 – Union Territory Tax

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

G.S.R. …..(E).— In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union Territory of Chandigarh, namely:-

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Notification No.-05/2017-Union Territory Tax,dt. 30-06-2017-UTGST (Andaman & Nicobar Islands )Rules, 2017

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. 5 /2017 – Union Territory Tax

New Delhi, the 30th June, 2017

9 Ashadha, Saka 1939

G.S.R. …..(E).— In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union Territory of Andaman and Nicobar Islands, namely:–

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Notification No.-04/2017-Union Territory Tax,dt. 30-06-2017-Notifies www.gst.gov.in as the electronic portal for GST

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. 4/2017 – 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 section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.
Explanation.- For the purposes of this notification, “www.gst.gov.in” means the website managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 (18 of 2013).
2. This notification shall be deemed to have come into force on the 22nd day of June, 2017.

[F.No. S-31011/25/2017-ST-I-DOR]

(S.R.MEENA)
Under Secretary to the Government of India

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Notification No.-03/2017-Union Territory Tax,dt. 28-06-2017-Seeks to appoints the 1stday of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017)shall come into force.

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. 3/2017 – Union Territory Tax

New Delhi, the 28th June, 2017

7 Ashadha, Saka 1939

G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of the said Act shall come into force.

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

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Notification No.-02/2017-Union Territory Tax,dt. 27-06-2017-Seeks to notify the turnover limit for Composition Levy for UTGST

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 2/2017-Union Territory Tax

New Delhi, the 27th June, 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 prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the tax payable by him, an amount calculated at the rate of,–– (i) one per cent. of the turnover in Union territory in case of a manufacturer, (ii) two and a half per cent. of the turnover in Union territory in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II of the said Act, and (iii) half per cent. of the turnover in Union territory in case of other suppliers:
Provided that a registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act read with section 21 of the Union Territory Goods and Services Tax Act, 2017 if such person is a manufacturer of the goods, the description of which is specified below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry.

Tariff item, sub-heading, heading or Chapter Description
1. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa.
2. 2106 90 20 Pan masala
3. 24 All goods, i.e. Tobacco and manufactured tobacco substitutes
Explanation. –
(1) In this Table, “tariff item”, “sub-heading”, “heading” and “chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(2) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

[F.No.354/117/2017-TRU]

(Mohit Tewari)

Under Secretary to the Government of India

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