Union Territory Tax Notification (Rate) 01/2019 – Seeks to rescind notification No. 8/2017 UT (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts

Union Territory Tax Notifications (Rate)

UTGST Notification rate 01/2019

1) 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 rescinds the notification
of the Government of India in the Ministry of Finance (Department of Revenue)
No. 8/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in
the Gazette of India, Extraordinary, vide number G.S.R.717 (E), dated the 28th
June, 2017, except as respects things done or omitted to be done before such
rescission.

2) This notification shall come into force with effect from the 1st day of February, 2019.