UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1)

Exemption for Intra-State Supplies from Unregistered Suppliers under Section 8 of the Union Territory GST Act

This notification from the Ministry of Finance, dated June 28, 2017, pertains to the Union Territory Goods and Services Tax Act, 2017. It specifically addresses an exemption under Section 8(1) of the Act. The notification declares that the Central Government, acting in the public interest and based on the recommendations of the GST Council, exempts registered persons from paying Union Territory tax on intra-State supplies of goods or services received from suppliers who are not registered under the Act. This exemption is applicable to the tax that would otherwise be levied under Section 7(4) of the Union Territory Goods and Services Tax Act. The notification indicates that this exemption is effective from July 1, 2017. The document is authorized by Mohit Tewari, the Under Secretary to the Government of India, and is identified by the reference number [F.No.354/117/2017-TRU].