Rescission of Notification Under Union Territory Goods and Services Tax Act - Notification No 8/2018
The Government of India, through the Ministry of Finance's Department of Revenue, issued Notification No 8/2018 on May 18, 2018. This notification involves the Union Territory Goods and Services Tax Act, 2017, and the Central Goods and Services Tax Act, 2017. Specifically, it exercises powers granted under section 22(1) of the Union Territory Goods and Services Tax Act and section 164 of the Central Goods and Services Tax Act, along with clause (d) of sub-rule 14 of rule 138 of the Central Goods and Services Tax Rules. The notification announces the rescission of a previous notification, G.S.R. 317(E), which was issued on March 31, 2018. The rescission will take effect on May 25, 2018. This action was taken based on the recommendations of the Council. Rajendra Kumar Jatav, Under Secretary to the Government of India, is the signatory of this notification.
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Government of India
Ministry of Finance
(Department of Revenue)
Notification No 8/2018 - 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. 317(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.
