Union Territory Tax
06/2018
31-03-2018
Notification regarding E-way Bill in Union Territory of Lakshadweep.
Rescinded (w.e.f. 25-05-2018) vide Notification No. 11/2018-Union Territory Tax - Dated 21-05-2018
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 6/2018 - Union Territory Tax
New Delhi, the 31st March, 2018
G.S.R. …… (E).- In exercise of the powers conferred by sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 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 recommendations of the Council, hereby notify that irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of Lakshadweep.
2. This notification shall come into force from 1st day of April, 2018.
[F. No. S. 31011/25/2017-ST-I-DoR]
(S. R. Meena)
Under Secretary to the Govt. of India
Act
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Union Territory Goods and Services Tax Act, 2017
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Central Goods and Services Tax Act, 2017
Rules
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Central Goods and Services Tax Rules, 2017
