Union Territory Tax(Rate) Notifications
Notification No. & Date of Issue | English | हिन्दी | Subject |
---|---|---|---|
2022 | |||
15/2022-Union Territory Tax(Rate),dt. 30-12-2022 | View (76 KB) | देखें (84 KB) | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) |
14/2022-Union Territory Tax(Rate),dt. 30-12-2022 | View (312 KB) | देखें (339 KB) | Seeks to amend notification No. 4/2017- Union Territory Tax (Rate) |
13/2022-Union Territory Tax(Rate),dt. 30-12-2022 | View (256 KB) | देखें (378 KB) | Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) |
12/2022-Union Territory Tax(Rate),dt. 30-12-2022 | View (258 KB) | देखें (413 KB) | Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) |
11/2022- Union territory Tax (Rate),dt. 13-07-2022 | View (43 KB) | देखें (91 KB) | Rescinds notification No. 45/2017- Union Territory Tax (Rate) |
10/2022- Union territory Tax (Rate),dt. 13-07-2022 | View (65 KB) | देखें (92 KB) | Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) |
09/2022- Union territory Tax (Rate),dt. 13-07-2022 | View (109 KB) | देखें (162 KB) | Seeks to amend notification No. 5/2017- Union Territory Tax (Rate) |
08/2022- Union territory Tax (Rate),dt. 13-07-2022 | View (150 KB) | देखें (93 KB) | Seeks to amend notification No. 3/2017- Union Territory Tax (Rate) |
07/2022- Union territory Tax (Rate),dt. 13-07-2022 | View (144 KB) | देखें (153 KB) | Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) |
06/2022- Union territory Tax (Rate),dt. 13-07-2022 | View (161 KB) | देखें (590 KB) | Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) |
05/2022- Union territory Tax (Rate),dt. 13-07-2022 | View (96 KB) | देखें (75 KB) | Seeks to amend Notification No 13/2017- Union territory Tax (Rate) dated 28.06.2017. |
04/2022- Union territory Tax (Rate),dt. 13-07-2022 | View (118 KB) | देखें (125 KB) | Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017. |
03/2022- Union territory Tax (Rate),dt. 13-07-2022 | View (166 KB) | देखें (139 KB) | Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. |
02/2022- Union territory Tax (Rate),dt. 31-03-2022 | View (284 KB) | देखें (478 KB) | Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC |
01/2022- Union territory Tax (Rate),dt. 31-03-2022 | View (122 KB) | देखें (543 KB) | Seeks to amend notification No. 1/2017-Union Territory Tax (Rate) |
2021 | |||
22/2021-Union territory Tax [Rate], dt. 31-12-2021 | View (256 KB) | देखें (358 KB) | Seeks to supersede notification 14/2021- UTT(R) and amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017. |
21/2021-Union territory Tax [Rate], dt. 31-12-2021 | View (256 KB) | देखें (358 KB) | Seeks to supersede notification 14/2021- UTT(R) and amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017. |
20/2021-Union Territory tax(rate), dt. 28-12-2021 | View (256 KB) | देखें (358 KB) | Seeks to amend Notification No 21/2018- Union territory Tax (Rate) dated 26.07.2018. |
19/2021-Union Territory tax(rate), dt. 28-12-2021 | View (256 KB) | देखें (358 KB) | Seeks to amend Notification No 2/2017- Union territory Tax (Rate) dated 28.06.2017. |
18/2021-Union Territory tax(rate), dt. 28-12-2021 | View (256 KB) | देखें (358 KB) | Seeks to amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017. |
17/2021-Union Territory tax(rate), dt. 18-11-2021 | View (439 KB) | देखें (316 KB) | Seeks to amend Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017 |
16/2021-Union Territory tax(rate), dt. 18-11-2021 | View (317 KB) | देखें (370 KB) | Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017. |
15/2021-Union Territory tax(rate), dt. 18-11-2021 | View (438 KB) | देखें (257 KB) | Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. |
14/2021-Union Territory tax(rate), dt. 18-11-2021 | View (199 KB) | देखें (659 KB) | Seeks to further amend notification No. 01/2021-Union Territory Tax (Rate) dated 28-06-2021. |
13/2021-Union Territory tax(rate), dt. 27-10-2021 | View (115 KB) | देखें (200 KB) | Seeks to amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017. |
12/2021-Union Territory tax(rate), dt. 30-09-2021 | View (8 KB) | देखें (28 KB) | Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021 |
11/2021-Union Territory tax(rate), dt. 30-09-2021 | View (14 KB) | देखें (25 KB) | Seeks to amend notification No. 39/2017- Union territory Tax (Rate) |
10/2021-Union Territory tax(rate), dt. 30-09-2021 | View (14 KB) | देखें (26 KB) | Seeks to amend notification No. 4/2017- Union territory Tax (Rate) |
09/2021-Union Territory tax(rate), dt. 30-09-2021 | View (14 KB) | देखें (24 KB) | Seeks to amend notification No. 2/2017- Union territory Tax (Rate) |
08/2021-Union Territory tax(rate), dt. 30-09-2021 | View (35 KB) | देखें (56 KB) | Seeks to amend notification No. 1/2017- Union territory Tax (Rate) |
07/2021-Union Territory tax(rate), dt. 30-09-2021 | View (305 KB) | देखें (556 KB) | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. |
06/2021-Union Territory tax(rate), dt. 30-09-2021 | View (255 KB) | देखें (356 KB) | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021. |
05/2021-Union Territory tax(rate), dt. 14-06-2021 | View (265 KB) Corrigendum | देखें (367 KB) Corrigendum | Seeks to provide the concessional rate of UTGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. |
04/2021-Union Territory tax(rate), dt. 14-06-2021 | View (276 KB) | देखें (397 KB) | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021 |
03/2021-Union Territory tax(rate), dt. 02-06-2021 | View (352 KB) | देखें (449 KB) | Seeks to amend notification No. 06/2019- Union Territory Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. |
02/2021-Union Territory tax(rate), dt. 02-06-2021 | View (301 KB) | देखें (451 KB) | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021. |
01/2021-Union Territory tax(rate), dt. 02-06-2021 | View (259 KB) | देखें (412 KB) | Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) to prescribe change in CGST rate of goods. |
2020 | |||
05/2020-Union Territory tax(rate), dt. 16-10-2020 | View (331 KB) | देखें (443 KB) | To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020. |
04/2020-Integrated Tax (Rate), dt. 30-09-2020 | View (416 KB) | देखें (449 KB) | Extension of IGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021. |
03/2020-Union Territory tax(rate), dt. 25-03-2020 | View (117 KB) | देखें (424 KB) | Seeks to amend notification No. 1/2017-Integreated Tax (Rate) to prescribe change in IGST rate of goods. |
02/2020-Union Territory tax(rate), dt. 26-03-2020 | View (196 KB) | देखें (573 KB) | Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC. |
01/2020-Union Territory tax(rate), dt. 21-02-2020 | View (288 KB) | देखें (533 KB) | Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery. |
2019 | |||
29/2019-Union Territory tax(rate), dt. 30-12-2019 | View (117 KB) | देखें (533 KB) | To amend notification No. 13/ 2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. |
28/2019-Union Territory tax(rate), dt. 30-12-2019 | View (258 KB) | देखें (176 KB) | To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. |
27/2019-Union Territory tax(rate), dt. 30-12-2019 | View (288 KB) | देखें (275 KB) | Seeks to further amend notification No. 01/2017-Union Territory Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting. |
26/2019-Union Territory tax(rate), dt. 22-11-2019 | View (227 KB) | देखें (571 KB) | Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017. |
25/2019-Union Territory tax(rate), dt. 30-09-2019 | View (250 KB) | देखें (248 KB) | Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 21(i) of UTGST Act read with Section 7(2) of CGST Act, 2017. |
24/2019-Union Territory tax(rate), dt. 30-09-2019 | View (251 KB) | देखें (243 KB) | Seeks to amend notification No. 07/2019 - Union Territory Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. |
23/2019-Union Territory tax(rate), dt. 30-09-2019 | View (252 KB) | देखें (244 KB) | Seeks to amend notification No. 04/2018 - Union Territory Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. |
22/2019-Union Territory tax(rate), dt. 30-09-2019 | View (242 KB) | देखें (579 KB) | Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. |
21/2019-Union Territory tax(rate), dt. 30-09-2019 | View (271 KB) | देखें (300 KB) | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. |
20/2019-Union Territory tax(rate), dt. 30-09-2019 | View (279 KB) | देखें (402 KB) | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. |
19/2019-Union Territory tax(rate), dt. 30-09-2019 | View (85 KB) | देखें (428 KB) | Seeks to exempt supply of goods for specified projects under FAO. |
18/2019-Union Territory tax(rate), dt. 30-09-2019 | View (156 KB) | देखें (351 KB) | Seeks to amend notification No 2/2019- Union territory Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. |
17/2019-Union Territory tax(rate), dt. 30-09-2019 | View (156 KB) | देखें (323 KB) | Seeks to amend notification No 26/2018- Union territory Tax (Rate) dated 31.12.2018 so as to exempt UTGST on supplies of silver and platinum by nominated agencies to registered persons. |
16/2019-Union Territory tax(rate), dt. 30-09-2019 | View (155 KB) | देखें (325 KB) | Seeks to amend notification No 3/2017- Union territory Tax (Rate) dated 28.6.2017 so as to extend concessional UTGST rates to specified projects under HELP/OALP, and other changes. |
15/2019-Union Territory tax(rate), dt. 30-09-2019 | View (156 KB) | देखें (301 KB) | Seeks to amend notification No 2/2017- Union territory Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants. |
14/2019-Union Territory tax(rate), dt. 30-09-2019 | View (175 KB) | देखें (491 KB) | Seeks to amend notification No 1/2017- Union territory Tax (Rate) dated 28.6.2017 so as to specify effective UTGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019. |
13/2019-Union Territory tax(rate), dt. 31-07-2019 | View (74 KB) | देखें (134 KB) | which seeks to exempt the hiring of Electric buses by local authorities from GST. |
12/2019-Union Territory tax(rate), dt. 31-07-2019 | View (95 KB) | देखें (145 KB) | which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles. |
11/2019-Union Territory tax(rate), dt. 29-06-2019 | View (64 KB) | देखें (96 KB) | Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. |
10/2019-Union Territory tax(rate), dt. 10-05-2019 | View (254 KB) | देखें (250 KB) | Seeks to amend notification No. 11/ 2017- Union Territory Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC |
09/2019-Union Territory tax(rate), dt. 29-03-2019 | View (559 KB) | देखें (198 KB) | Seeks to amend notification No. 02/2019- Union Territory Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Union Territory Tax (Rate). |
08/2019-Union Territory tax(rate), dt. 29-03-2019 | View (203 KB) | देखें (594 KB) | Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. |
07/2019-Union Territory tax(rate), dt. 29-03-2019 | View (206 KB) | देखें (593 KB) | Seeks to notify certain services to be taxed under RCM under section 7(4) of UTGST Act as recommended by Goods and Services Tax Council for real estate sector. |
06/2019-Union Territory tax(rate), dt. 29-03-2019 | View (204 KB) | देखें (631 KB) | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. |
05/2019-Union Territory tax(rate), dt. 29-03-2019 | View (204 KB) | देखें (595 KB) | 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 for real estate sector. |
04/2019-Union Territory tax(rate), dt. 29-03-2019 | View (230 KB) | देखें (643 KB) | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. |
03/2019-Union Territory tax(rate), dt. 29-03-2019 |
View (557 KB) Corrigendum (247 KB) |
देखें (1066 KB) Corrigendum (259 KB) |
Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. |
02/2019-Union Territory tax(rate), dt. 07-03-2019 | View (247 KB) | देखें (568 KB) | To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs |
01/2019-Union Territory tax(rate), dt. 29-01-2019 | View (260 KB) | देखें (450 KB) | Seeks to rescind notification No. 8/2017-Union Territory Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts |
2018 | |||
30/2018-Union Territory Tax (Rate), dt. 31-12-2018 | View (284 KB) | देखें (594 KB) | Seeks to insert explanation in an item in notification No. 11/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. |
29/2018-Union Territory Tax (Rate), dt. 31-12-2018 | View (290 KB) | देखें (718 KB) | 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. |
28/2018-Union Territory Tax (Rate), dt. 31-12-2018 | View (293 KB) | देखें (830 KB) | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. |
27/2018-Union Territory Tax (Rate), dt. 31-12-2018 | View (302 KB) | देखें (847 KB) | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. |
26/2018-Union Territory tax(rate), dt. 31-12-2018 | View (261 KB) | देखें (629 KB) | Union Territory Tax (Rate)-seeks to exempt Union Territory tax on supply of gold by nominated agencies to registered persons. |
25/2018-Union Territory tax(rate), dt. 31-12-2018 | View (270 KB) | देखें (659 KB) | Seeks to further amend notification No. 2/2017-Union Territory Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting. |
24/2018-Union Territory tax(rate), dt. 31-12-2018 | View (260 KB) | देखें (539 KB) | Seeks to further amend notification No. 1/2017-Union Territory Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting. |
23/2018-Union Territory tax(rate), dt. 20-09-2018 | View (360 KB) | देखें (529 KB) | Seeks to insert explanation in an entry in notification No. 12/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017. |
22/2018-Union Territory tax(rate), dt. 06-08-2018 | View (340 KB) | देखें (533 KB) | Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.09.2019 |
21/2018-Union Territory tax(rate), dt. 26-07-2018 | View (147 KB) | देखें (217 KB) | Seeks to prescribe concessional UTGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 |
20/2018-Union Territory tax(rate), dt. 26-07-2018 | View (191 KB) | देखें (271 KB) | Seeks to amend Notification 05/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 |
19/2018-Union Territory tax(rate), dt. 26-07-2018 | View (170 KB) | देखें (142 KB) | Seeks to amend Notification 02/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 |
18/2018-Union Territory tax(rate), dt. 26-07-2018 | View (259 KB) | देखें (212 KB) | Seeks to amend Notification 01/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 |
17/2018-Union Territory tax(rate), dt. 26-07-2018 | View (170 KB) | देखें (142 KB) | Seeks to insert explanation in an item in notification No. 11/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017. |
16/2018-Union Territory tax(rate), dt. 26-07-2018 | View (259 KB) | देखें (212 KB) | Seeks to amend notification No. 14/2017- Union Territory Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service. |
15/2018-Union Territory tax(rate), dt. 26-07-2018 | View (170 KB) | देखें (142 KB) | Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM). |
14/2018-Union Territory tax(rate), dt. 26-07-2018 | View (259 KB) | देखें (212 KB) | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. |
13/2018-Union Territory tax(rate), dt. 26-07-2018 | View (170 KB) | देखें (142 KB) | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. |
12/2018-Union Territory tax(rate), dt. 29-06-2018 | View (340 KB) | देखें (674 KB) | Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.09.2018. |
11/2018-Union Territory tax(rate), dt. 28-05-2018 | View (18 KB) | देखें (86 KB) | Seeks to amend notification No. 04/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM) |
10/2018-Union Territory tax(rate), dt. 23-03-2018 | View (341 KB) | देखें (600 KB) | Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.06.2018. |
09/2018-Union Territory tax(rate), dt. 25-01-2018 | View (262 KB) | देखें (282 KB) | Seeks to amend Notification No.45/2017-UTGST (Rate). |
08/2018-Union Territory tax(rate), dt. 25-01-2018 | View (84 KB) | देखें (451 KB) | Seeks to amend Notification No.1/2017-UTGST(Rate). |
07/2018-Union Territory tax(rate), dt. 25-01-2018 | View (347 KB) | देखें (281 KB) | Seeks to amend Notification No.2/2017-UTGST (Rate). |
06/2018-Union Territory tax(rate), dt. 25-01-2018 | View (163 KB) | देखें (586 KB) | Seeks to amend Notification No.1/2017-UTGST (Rate). |
05/2018-Union Territory tax(rate), dt. 25-01-2018 | View (143 KB) | देखें (159 KB) | Seeks to exempt Central Government’s share of Profit Petroleum from Union Territory Tax |
04/2018-Union Territory tax(rate), dt. 25-01-2018 | View (143 KB) | देखें (251 KB) | Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa. |
03/2018-Union Territory tax(rate), dt. 25-01-2018 | View (309 KB) | देखें (251 KB) | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM). |
02/2018-Union Territory tax(rate), dt. 25-01-2018 | View (280 KB) | देखें (454 KB) | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.201. |
01/2018-Union Territory tax(rate), dt. 25-01-2018 | View (295 KB) | देखें (401 KB) | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. |
2017 | |||
47/2017-Union Territory tax(rate), dt. 14-11-2017 | View (36 KB) | देखें (332 KB) | Seeks to amend notification No. 12/2017-UTT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B. |
46/2017-Union Territory tax(rate), dt. 14-11-2017 | View (36 KB) | देखें (332 KB) | Seeks to amend notification No. 11/2017-UTT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table. |
45/2017-Union Territory tax(rate), dt. 14-11-2017 | View (36 KB) | देखें (332 KB) | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. |
44/2017-Union Territory tax(rate), dt. 14-11-2017 | View (36 KB) | देखें (332 KB) | seeks to amend notification no. 5/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics. |
43/2017-Union Territory tax(rate), dt. 14-11-2017 | View (36 KB) | देखें (332 KB) | seeks to amend notification no. 4/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton. |
42/2017-Union Territory tax(rate), dt. 14-11-2017 | View (36 KB) | देखें (332 KB) | seeks to amend notification no. 2/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions |
41/2017-Union Territory tax(rate), dt. 14-11-2017 | View (36 KB) | देखें (332 KB) | seeks to amend notification no. 1/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. |
40/2017-Union Territory tax(rate), dt. 23-10-2017 | View (36 KB) | देखें (332 KB) | Seeks to prescribe Union Territory tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions. |
39/2017-Union Territory tax(rate), dt. 18-10-2017 | View (321 KB) | देखें (161 KB) | Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government. |
38/2017-Union Territory tax(rate), dt. 13-10-2017 | View (68.4 KB) | देखें (87.9 KB) | Seeks to exempt payment of tax under section 7(4) of the UTGST Act, 2017 till 31.03.2017. |
37/2017-Union Territory tax(rate), dt. 13-10-2017 | View (188 KB) | देखें (392 KB) | Seeks to prescribe Union Territory Tax rate on the leasing of motor vehicles. |
36/2017-Union Territory tax(rate), dt. 13-10-2017 | View (13 KB) | देखें (104 KB) | Seeks to amend notification No. 4/2017-Integrated Tax (Rate). |
35/2017-Union Territory tax(rate), dt. 13-10-2017 | View (259 KB) | देखें (116 KB) | Seeks to amend notification No. 2/2017-Integrated Tax (Rate). |
34/2017-Union Territory tax(rate), dt. 13-10-2017 | View (284 KB) | देखें (392 KB) | Seeks to amend notification No. 1/2017-Integrated Tax (Rate). |
33/2017-Union Territory tax(rate), dt. 13-10-2017 | View (252 KB) | देखें (252 KB) | Seeks to amend notification No. 13/2017-UTT(R) regarding services provided by Overseeing Committee members to RBI under RCM. |
32/2017-Union Territory tax(rate), dt. 13-10-2017 | View (275 KB) | Seeks to amend notification No. 12/2017-UTT(R). | |
31/2017-Union Territory tax(rate), dt. 13-10-2017 | View (306 KB) | देखें (320 KB) | Seeks to amend notification No. 11/2017-UTT(R). |
30/2017-Union Territory tax(rate), dt. 29-09-2017 | View (254 KB) | देखें (42 KB) | Exempting supply of services associated with transit cargo to Nepal and Bhutan. |
29/2017-Union Territory tax(rate), dt. 22-09-2017 | View (152 KB) | देखें (248 KB) | Seeks to amend notification no. 5/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics. |
28/2017-Union territory tax(rate), dt. 22-09-2017 | View (182 KB) | देखें (299 KB) | Seeks to amend notification no. 2/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions |
27/2017-Union Territory Tax (Rate), dt. 22-09-2017 | View (208 KB) | देखें (262 KB) | Seeks to amend notification no. 1/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. |
26/2017-Union Territory Tax (Rate), dt. 21-09-2017 | View (7 KB) | देखें (614 KB) | Exempt certain supplies to NPCIL. |
25/2017-Union Territory Tax (Rate), dt. 21-09-2017 | View (255 KB) | देखें (483 KB) | Seeks to amend notification No. 12/2017-UTT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017. |
24/2017-Union Territory Tax (Rate), dt. 21-09-2017 | View (261 KB) | देखें (636 KB) | Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services. |
23/2017-Union Territory Tax (Rate), dt. 22-08-2017 | View (261 KB) | देखें (167 KB) | Seeks to amend notification No. 17/2017-UTT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc. |
22/2017-Union Territory Tax (Rate), dt. 22-08-2017 | View (261 KB) | देखें (239 KB) | Seeks to amend notification No. 13/2017-UTT(R) to amend RCM provisions for GTA and to insert explanation for LLP. |
21/2017-Union Territory Tax (Rate), dt. 22-08-2017 | View (261 KB) | देखें (217 KB) | Seeks to amend notification No. 12/2017-UTT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP. |
20/2017-Union Territory Tax (Rate), dt. 22-08-2017 | View (261 KB) | देखें (316 KB) | Seeks to amend notification No. 11/2017-UTT(R), to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge UTGST @ 6%. |
19/2017-Union Territory Tax (Rate), dt. 18-08-2017 | View (261 KB) | देखें (124 KB) | Seek to reduce UTGST rate on specified parts of tractors from 14% to 9 %. |
18/2017-Union Territory Tax (Rate) ,dt. 30-06-2017 | View (135 KB) | देखें (37 KB) | Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5% |
17/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | View (135 KB) | देखें (721 KB) | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator |
16/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | View (345 KB) | देखें (393 KB) | To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act |
15/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | View (144 KB) | देखें (371 KB) | To notify the supplies not eligible for refund of unutilised ITC under UTGST Act |
14/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | View (249 KB) | देखें (316 KB) | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act |
13/2017-Union Territory Tax (Rate),dt. 28-06-2017 | View (273 KB) | देखें (582 KB) | To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act |
12/2017-Union Territory Tax (Rate),dt. 28-06-2017 | View (443 KB) | देखें (1161 KB) | To notify the exemptions on supply of services under UTGST Act |
11/2017-Union Territory Tax (Rate),dt. 28-06-2017 |
View (401 KB)
Corrigendum (114 KB) , dated 30-06-2017 |
देखें (1401 KB)
Corrigendum (484 KB) , dated 30-06-2017 |
To notify the rates for supply of services under UTGST Act |
10/2017-Union Territory Tax (Rate),dt. 28-06-2017 | View (144 KB) | देखें (572 KB) | UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1) |
09/2017-Union Territory Tax (Rate),dt. 28-06-2017 | View (144 KB) | देखें (428 KB) | Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1) |
08/2017-Union Territory Tax (Rate),dt. 28-06-2017 | View (144 KB) | देखें (569 KB) | UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1) |
07/2017-Union Territory Tax (Rate),dt. 28-06-2017 | View (255 KB) | देखें (513 KB) | Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) and section 55 CSD of CGST Act |
06/2017-Union Territory Tax (Rate),dt. 28-06-2017 | View (144 KB) | देखें (502 KB) | Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act |
05/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | View (270 KB) | देखें (757 KB) | Notification specifying supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act |
04/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | View (264 KB) | देखें (744 KB) | Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3) |
03/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 | View (301 KB) | देखें (928 KB) | 2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1) |
02/2017-Union Territory Tax (Rate),dt. 28-06-2017 |
View (376 KB)
Corrigendum (100 KB), dated 12-07-2017 Corrigendum (249 KB), dated 27-07-2017 |
देखें (862 KB)
Corrigendum (100 KB), dated 12-07-2017 Corrigendum (235 KB), dated 27-07-2017 |
UTGST exempt goods notified under section 8 (1) |
01/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 |
View (1366 KB)
Corrigendum (251 KB), dated 30-06-2017 Corrigendum (100 KB), dated 12-07-2017 Corrigendum (256 KB), dated 27-07-2017 |
देखें (3015 KB)
Corrigendum (488 KB), dated 30-06-2017 Corrigendum (100 KB), dated 12-07-2017 Corrigendum (333 KB), dated 27-07-2017 |
UTGST Rate Schedule notified under section 7 (1) |