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 40 lakhs.
02/2019 Union Territory Tax Dated:- 7-3-2019 Union Territory GST (UTGST)
GST
UTGST
UTGST
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 2/2019- Union Territory Tax
New Delhi, the 7th March, 2019
G.S.R 192 (E).- In exercise of the powers conferred by clause (vi) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the “said Act”), the Central Government, on the recommenda
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the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand; and
2[(d)] persons exercising option under the provisions of sub-section (3) of section 25, or such registered persons who intend to continue with their registration under the said Act.
Table
Sl. No.
Tariff item, sub-heading, heading or Chapter
Description
(1)
(2)
(3)
1
2105 00 00
Ice cream and other edible ice, whether or not containing cocoa.
2
2106 90 20
Pan masala
3
24
All goods, i.e. Tobacco and manufactured tobacco substitutes
3[4
6815
4[Fly ash bricks; Fly ash aggregates; Fly ash blocks]
5
6901 00 10
Bricks of fossil meals or similar siliceous earths
6
6904 10 00
Building b
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