Notifications issued under UNION TERRITORY TAX
Notification No. & Date of Issue : Subject
02 /2019-Union Territory Tax,dt. 07-03-2019: To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.
12 /2018-Union Territory Tax,dt. 28-09-2018: seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-union territory (without legislature) taxable supplies.
01 /2018-Union Territory Tax,dt. 01-01-2018: Union Territory Tax seeks to further amend notification No. 2/2017 – Union Territory Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers.
03/2017-Union Territory Tax,dt. 28-06-2017: Seeks to appoints the 1stday of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017)shall come into force.