Seeks to rescind notification No. 8/2017-Union Territory Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts - 01/2019 – Union Territory Tax (Rate) - Union Territory GST (UTGST) Rate
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Rescission of UTGST rate notification takes effect, replacing prior rate notification and preserving past actions. The Central Government, exercising powers under section 8(1) of the Union Territory GST Act, rescinds the earlier Union Territory Tax (Rate) notification and provides that the rescission shall not affect things done or omitted under the rescinded notification; the new notification specifies a prospective commencement and records prior amendment history.
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.
Rescission of UTGST rate notification takes effect, replacing prior rate notification and preserving past actions.
The Central Government, exercising powers under section 8(1) of the Union Territory GST Act, rescinds the earlier Union Territory Tax (Rate) notification and provides that the rescission shall not affect things done or omitted under the rescinded notification; the new notification specifies a prospective commencement and records prior amendment history.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.