Executive Summary:
This document contains three notifications from the Ministry of Finance, Department of Revenue, regarding Union Territory Tax. Each notification rescinds a previous notification (G.S.R. 316E, G.S.R. 317E, and G.S.R. 318E) all dated March 31, 2018, effective from May 25, 2018. The notifications are issued under Section 22 of the Union Territory Goods and Services Tax Act, 2017 and Section 164 of the Central Goods and Services Tax Act, 2017.
Key Points / Main Content:
* **Rescission of Notifications:**
* Notification No. 7/2018 rescinds notification number G.S.R. 316E.
* Notification No. 8/2018 rescinds notification number G.S.R. 317E.
* Notification No. 9/2018 rescinds notification number G.S.R. 318E.
* **Authority and Legal Basis:**
* The notifications are issued by the Central Government on the recommendation of the Council.
* The power to issue these notifications is conferred by subsection 1 of Section 22 of the Union Territory Goods and Services Tax Act, 2017 and section 164 of the Central Goods and Services Tax Act, 2017 read with clause d of subrule 14 of rule 138 of the Central Goods and Services Tax Rules, 2017.
* **Effective Date:**
* All three rescissions are effective from May 25, 2018.
Impact Analysis:
* **Businesses/Taxpayers in Union Territories:**
* *Impact:* Businesses operating in Union Territories will be affected by the rescission of the earlier notifications related to the Union Territory Goods and Services Tax.
* *Action Required:* Review business processes and tax calculations to ensure compliance with the revised regulations after the rescission takes effect on May 25, 2018.
* **Central Government/Tax Authorities:**
* *Impact:* The Central Government, specifically the Department of Revenue, is responsible for implementing and enforcing these changes to the Union Territory Tax.
* *Action Required:* Ensure that the rescinded notifications are removed from official records and that all relevant systems and personnel are updated to reflect the changes effective May 25, 2018.
* **Goods and Services Tax (GST) Council:**
* *Impact:* The GST Council's recommendation is the basis for these notifications.
* *Action Required:* The Council should maintain records of their recommendations and ensure that they are accurately reflected in subsequent notifications and regulations.
Key Entities Referenced
Department of Revenue: The department under the Ministry of Finance issuing the notification.
New Delhi: The city where the notification was issued.
Ministry of Finance: The ministry responsible for the Department of Revenue.
Union Territory Goods and Services Tax Act, 2017: A tax law, specifically Act No. 14 of 2017, that the notification refers to.
Central Goods and Services Tax Act, 2017: A tax law, specifically Act No. 12 of 2017, that the notification refers to.
Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act.
Central Government: The governing body issuing the notification based on the Council's recommendation.
Rajendra Kumar Jatav: Under Secretary who signed the notification.
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[फा. सं. एस. 31011/25/2017-एसटी-I-डीओआर]
राजे> (cid:11) कुमार जाटव, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 18th May, 2018
No. 7/2018-Union Territory Tax
G.S.R. 463(E).—In exercise of the powers conferred under 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
2744 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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 recommendation of the Council, hereby
rescinds the notification number G.S.R. 316(E) dated the 31st March, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), dated the 31st March, 2018, with effect from the 25th day of
May, 2018.
[F. No. S. 31011/25/2017-ST-I-DoR]
RAJENDRA KUMAR JATAV, Under Secy.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 18 मई, 2018
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उपधारा (1) और क(cid:10)(cid:11)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क( धारा 164 के अधीन ,द-त शि/य0 का
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2018 म(cid:10) ,कािशत अिधसूचना स.ं सा.का.िन. 317(अ), तारीख, 31 माच,; 2018 को 25 मई, 2018 स ेिवखंिडत करती ह।ै
[फा. सं. एस. 31011/25/2017-एसटी-I-डीओआर]
राजे> (cid:11) कुमार जाटव, अवर सिचव
NOTIFICATION
New Delhi, the 18th May, 2018
No. 8/2018-Union Territory Tax
G.S.R. 464(E).—In exercise of the powers conferred under 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 recommendation of the Council, hereby
rescinds the notification number G.S.R. 317(E) dated the 31st March, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), dated the 31st March, 2018, with effect from the 25th day of
May, 2018.
[F. No. S. 31011/25/2017-ST-I-DoR]
RAJENDRA KUMAR JATAV, Under Secy.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 18 मई, 2018
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के खंड (घ) के साथ प(cid:29)ठत संघ रा य !े" माल और सवे ा कर अिधिनयम, 2017 (2017 का 14) क( धारा 22 क(
उपधारा (1) और क(cid:10)(cid:11)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क( धारा 164 के अधीन ,द-त शि/य0 का
,योग करते 3ए, प(cid:29)रषद क( िसफा(cid:29)रश पर, भारत के राजप", असाधारण, भाग II, खंड 3, उप-खंड (i) तारीख, 31 माच;,
2018 म(cid:10) ,कािशत अिधसूचना स.ंसा.का. िन. 318(अ), तारीख, 31 माच,; 2018 को 25 मई, 2018 स ेिवखंिडत करती ह।ै
[फा. सं. एस. 31011/25/2017-एसटी-I-डीओआर]
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NOTIFICATION
New Delhi, the 18th May, 2018
No. 9/2018-Union Territory Tax
G.S.R. 465(E).—In exercise of the powers conferred under 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 recommendation of the Council, hereby
rescinds the notification number G.S.R. 318(E), dated the 31st March, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), dated the 31st March, 2018, with effect from the 25th day of
May, 2018.
[F. No. S. 31011/25/2017-ST-I-DoR]
RAJENDRA KUMAR JATAV, Under Secy.
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