Notification No. 04/2025-Union Territory Tax (Rate) Dated 16.01.2025 GST Rates on All Old and used Vehicles
-EXEMPTION OF CENTRAL TAX ON INTRA-STATE SUPPLIES OF GOODS FROM SO MUCH TAX AS SPECIFIED IN SCHEDULE IV OF NOTIFICATION NO.1/2017-CENTRAL TAX (RATE), AS IS IN EXCESS OF AMOUNT CALCULATED AT SPECIFIED RATE ON VALUE THAT REPRESENTS MARGIN OF SUPPLIER, ON SUPPLY OF SUCH GOODS
NOTIFICATION
New Delhi, the 16th January, 2025
No. 04/2025-Union Territory Tax (Rate)
G.S.R. 60(E).— In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory
Goods and Services Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public
interest so to do, on the recommendation of the Council, hereby makes the following amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2018-Union Territory Tax (Rate),
dated the 25th January, 2018, published in the Gazette of India, Extraordinary, Part II, section 3,sub-section (i), vide
number G.S.R. 90(E), dated the 25th January, 2018, namely :-
In the said notification, in the TABLE, against S. No. 4, in column (4), for the entry “6%”, the entry “9%” shall
be substituted.
2. This notification shall come into force with immediate effect.
[F. No. 190354/2/2025-TRU]
AMREETA TITUS, Dy. Secy.
Note:- The principal notification No. 8/2018-Union Territory Tax (Rate), dated the 25th January, 2018, was published
in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 90(E), dated
the 25th January, 2018.
Download Click here