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