Regarding RCM on supplies by unregistered persons In UTGST

Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]
Notification No. 01/2019 – Union Territory Tax (Rate)
New Delhi, the 29th January, 2019


G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the
Council, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2017- Union Territory Tax (Rate), dated the 28th
June, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R.717 (E), dated the 28th June, 2017, except as respects things done or omitted to be done before such
rescission.

This notification shall come into force with effect from the 1st day of February, 2019.

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