CBIC Union Territory Tax (UTGST) Notifications 2018

List of Union Territory (UT) Tax (UTGST) Notifications (2018) issued by the CBIC, to make amendments in the provisions under the UTGST Act/ Rules 2017:

List of CBIC UT Tax (UTGST) Notifications 2018 (No./ Date/ Particulars)

MoL&J, GOI Notification dt. 30/08/2018: Union Territory Goods and Services Tax (UTGST) Amendment Act 2018 notified by the Govt. Subsequently, CBIC notifies 01/02/2019 as the commencement date in respect of the provisions of the UTGST Amendment Act 2018, vide UT Tax Notification 1/2019 dt. 29/01/2019. For section-wise details, please refer UTGST Act, 2017.

CBEC UT Tax Notification 1/2018 dt. 01/01/2018: CBEC notifies 0.5% tax rate (reduced from 1%) for composition scheme under GST, applicable w.e.f. 01/01/2018, in respect of manufacturers and suppliers (dealing in supplies other than by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, other than alcoholic liquor for human consumption).