Category Archives: UTGST Act Rate Notifications

Notification No 11/2019 Union Territory Tax (Rate) : UTGST Refund to retail outlets on supply to outgoing international tourist

By | June 30, 2019

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. Also refer Circular No106/25/2019 GST : Refund on supply to international tourist at international airport [To… Read More »

Notification No 30/2018 Union Territory Tax (Rate) : insert explanation in notification No. 11/2017 Union Territory Tax (Rate

By | January 1, 2019

Notification No 30/2018 Union Territory Tax (Rate) 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. [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance… Read More »

Notification No 29/2018 Union Territory Tax (Rate) : List Amended for UTGST on Services under Reverse Charge Mechanism w.e.f 01.01.2019

By | January 1, 2019

Notification No 29/2018 Union Territory Tax (Rate) 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. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART… Read More »

Notification No 28/2018 Union Territory Tax (Rate) : List of Services Exempt from UTGST Amended w.e.f 01.01.2019

By | January 1, 2019

Notification No 28/2018 Union Territory Tax (Rate) 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 [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of… Read More »

Notification No 27/2018 Union Territory Tax (Rate) : UTGST Rates on Services Amended w.e.f 01.01.2019

By | January 1, 2019

Notification No 27/2018 Union Territory Tax (Rate) 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. [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION… Read More »

Notification No 26/2018 Union Territory Tax (Rate) :Exempt UTGST on supply of gold by nominated agencies to registered persons.

By | January 1, 2019

Notification No 26/2018 Union Territory Tax (Rate) Union Territory Tax (Rate)-seeks to exempt Union Territory tax on supply of gold by nominated agencies to registered persons. [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue)` Notification No. 26/2018- Union Territory… Read More »

Notification No 25/2018 Union Territory Tax (Rate) : UTGST Goods Exemption List Amended w.e.f 01.02.2019

By | January 1, 2019

Notification No 25/2018 Union Territory Tax (Rate) 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. [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY… Read More »

Notification No 24/2018 Union territory Tax (Rate) : UTGST Rates on Goods Amended w.e.f 01.01.2019

By | January 1, 2019

Notification No 24/2018 Union territory Tax (Rate) 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. [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA… Read More »

Notification No 23/2018 Union Territory Tax (Rate): Exemption to One time upfront amount

By | September 20, 2018

Notification No 23/2018 Union Territory Tax (Rate) 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. Exemption to One time upfront amount by State Government Industrial Development Corporations or Undertakings to industrial units-Explanation The CBIC vide Notification No.12/2017-… Read More »

Notification No 22/2018 Union Territory Tax (Rate) : Exemption for RCM on supply from unregistered person

By | August 6, 2018

Notification No 22/2018 Union Territory Tax (Rate) Summary of Notification No 22/2018 Union Territory Tax (Rate) Notification No 22/2018 Union Territory Tax (Rate) Dated  6th August, 2018 Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.09.2019. Read Notification No 22/2018 Union Territory Tax (Rate) [To be published in the… Read More »