Union territory tax Notification No. 6 of 2018 DT 31st March, 2018, GST

Notification No. 6/2018 Union territory tax DT on 31st March, 2018, GST

 

Notification regarding E-way Bill in Union Territory of Lakshadweep

The Extract of GST Notification No. 6/2018-Union territory tax is given below: 

             Notification No. 6/2018 – Union territory tax, GST

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[To be published in the Gazette of India, Extraordinary, 

Part II, Section 3, Sub-section (i)] 

Government of India 

Ministry of Finance 

(Department of Revenue) 

 

Notification No. 6/2018 - Union Territory Tax

 

New Delhi, the 31st  March, 2018

 

 

 

G.S.R. …… (E).- In exercise of the powers conferred by sub-section (1) of section

 

22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of the 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 recommendations of the Council, hereby notify that irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of Lakshadweep.

 

  1. This notification shall come into force from 1st  day of April, 2018.

 

[F. No. S. 31011/25/2017-ST-I-DoR]

  

(S. R. Meena)

 

Under Secretary to the Govt. of India


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