**Policy Summary:**
This notification, issued by the Ministry of Finance's Department of Revenue, rescinds two prior notifications related to the Union Territory Goods and Services Tax (UTGST). Specifically, notification number G.S.R. 470(E) rescinds notification number G.S.R. 315(E), and notification number G.S.R. 471(E) rescinds notification number G.S.R. 319(E). Both G.S.R. 315(E) and G.S.R. 319(E) were dated March 31, 2018, and published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection i. These rescissions are enacted under the authority of subsection 1 of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) and section 164 of the 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, based on the recommendation of the Council. The rescissions take effect from May 25, 2018. The issuing officer is Rajendra Kumar Jatav, Under Secretary. The file number is S. 31011252017-STIDoR. The original notifications were issued in New Delhi on May 21, 2018.
Key Entities Referenced
Union Territory Goods and Services Tax Act, 2017: A tax law enacted in 2017, specifically related to Union Territories.
Central Goods and Services Tax Act, 2017: A central tax law enacted in 2017.
Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act, 2017.
G.S.R. 470E: Notification number related to Union Territory Tax.
G.S.R. 471E: Notification number related to Union Territory Tax.
G.S.R. 315E: A notification rescinded by this document.
G.S.R. 319E: A notification rescinded by this document.
Ministry of Finance, Department of Revenue: The Government Ministry and Department issuing the notification.
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[फा. सं. एस. 31011/25/2017-एसटी- -डीओआर]
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2801 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 21st May, 2018
No. 10/2018-Union Territory Tax
G.S.R. 470(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. 315(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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[फा. सं. एस. 31011/25/2017-एसटी- -डीओआर]
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NOTIFICATION
New Delhi, the 21st May, 2018
No. 11/2018-Union Territory Tax
G.S.R. 471(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. 319(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.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.