Union Territory Tax Notifications (Rate)
UTGST Notification rate 11/2018
| Title | Seeks to amend Not. No. 04/2017- UT Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under RCM |
| Number | 11/2018 |
| Date | 28-05-2018 |
| Download | |
In exercise of the powers conferred by sub-section (3) of section 7 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.4/2017- Union
Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 713 (E), dated the 28th June, 2017, namely:-
In the said notification, after S. No. 6 and the entries relating thereto,
the following serial number and the entries shall be inserted, namely: –
TABLE
| S.No | Tariff item, sub-heading, heading or Chapter | Description of Goods | Supplier of goods | Recipient of supply |
|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) |
| 7. | Any Chapter | Priority Sector Lending Certificate |
Any registered person |
Any registered person |