UTGST on Reverse Charge Mechanism (RCM) - payment of tax u/s 7(4) of the UTGST Act, 2017 exempted till 31.03.2018 - 38/2017 - Union Territory GST (UTGST) Rate
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UTGST exemption on reverse charge extended for registered persons under amended notification, omitting the proviso to Paragraph 1. The notification omits the proviso to Paragraph 1 of Notification No.8/2017 and extends the exemption in that notification to all registered persons, thereby affecting payment obligations under the reverse charge mechanism and altering the temporal applicability of the exemption as subsequently modified by later notifications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
UTGST exemption on reverse charge extended for registered persons under amended notification, omitting the proviso to Paragraph 1.
The notification omits the proviso to Paragraph 1 of Notification No.8/2017 and extends the exemption in that notification to all registered persons, thereby affecting payment obligations under the reverse charge mechanism and altering the temporal applicability of the exemption as subsequently modified by later notifications.
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