Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

Last updated: 01 January 2019

Notice Date : 31 December 2018

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 29/2018- Union Territory Tax (Rate)

New Delhi, the 31st December, 2018

GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017- Union Territory Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 704(E), dated the 28thJune, 2017, namely:-

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Notification No : 29/2018-Union Territory tax(rate)
Published in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-29-2018-utgst-rate-english.pdf

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