MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 21st May, 2018
No. 10/2018-Union Territory Tax
G.S.R. 470(E).—In exercise of the powers conferred under sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 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 recommendation of the Council, hereby rescinds the notification number G.S.R. 315(E), dated the 31st March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 31st March, 2018, with effect from the 25th day of May, 2018.
[F. No. S. 31011/25/2017-ST-I-DoR]
RAJENDRA KUMAR JATAV, Under Secy.