Union Territory Tax Notifications (Rate)

UTGST Notification rate 17/2018

Title	Seeks to insert explanation in an item in notification No. 11/2017 UT Tax(R) by exercising powers conferred under section 8(3) of UTGST Act, 2017.
Number	17/2018
Date	26-07-2018
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1) In exercise of the powers conferred by sub-section (3) of section 8 of the
Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central
Government, on the recommendations of the Council, and on being satisfied
that it is necessary so to do for the purpose of clarifying the scope and
applicability of the notification of the Government of India, in the
Ministry of Finance (Department of Revenue) No.11/2017- Union Territory Tax
(Rate), dated the 28thJune, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
702(E), dated the 28thJune, 2017, hereby inserts following Explanation in
the said notification, in the Table, against serial number 3, in column (3),
in item (vi), namely:-

“Explanation. – For the purposes of this item, the term ‘business’ shall not
include any activity or transaction undertaken by the Central Government, a
State Government or any local authority in which they are engaged as public
authorities.”.

2) This notification shall come into force with effect from 27th of July,
2018.