UTGST Notification No. 02/2019 – Union Territory Tax dated 07.03.2019

MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 7th March, 2019

No. 02/2019 – Union Territory Tax

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 recommendations of the Council, hereby specifies the following category of persons, as the category of persons exempt from obtaining registration under the said Act, namely,-

Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed forty lakh rupees, except, –

(a) persons required to take compulsory registration under section 24 of the said Act;

(b) persons engaged in making supplies of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table;

¹[(c)] persons engaged in making intra-State supplies in 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

2. This notification shall come into force on the 1st day of April, 2019.

[F. No. 354/25/2019-TRU]
GUNJAN KUMAR VERMA, Under Secy.

References:

1. Replaced by Corrigendum dated 29th March, 2019, for the words “(iii)”.

2. Replaced by Corrigendum dated 29th March, 2019, for the words “(iv)”.

3. Inserted by Notification No. 01/2022-Union Territory Tax dated 31st March, 2022, w.e.f. 01.04.2022.

4. Substituted by Notification No. 03/2022-Union Territory Tax dated 13th July, 2022, w.e.f. 18.07.2022, for the entry “Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks”.