Category Archives: UTGST Act Rate Notifications

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 »

Notification No 12/2018 Union Territory Tax (Rate) : Exemption on purchases from unregistered person u/s 7(4) of UTGST Act extended

By | June 29, 2018

Notification No 12/2018 Union Territory Tax (Rate) Summary of Notification No 12/2018 Union Territory Tax (Rate) Notification No. 8/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1) of UTGST Act  Notification No 38/2017 Union Territory Tax (Rate) Dated 13th Oct 2017 : exempt payment… Read More »

Notification No 11/2018 Union Territory Tax (Rate) : RCM on Priority Sector Lending Certificate (PSLC)

By | May 29, 2018

Notification No 11/2018- Union Territory Tax (Rate) 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) via Notification No 11/2018- Union Territory Tax (Rate) Dated May 28th 2018 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,… Read More »

Notification No 10/2018 Union Territory Tax (Rate) : u/s 7(4) Exempt UTGST till 30.06.2018

By | March 23, 2018

Notification No 10/2018 Union Territory Tax (Rate) Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.06.2018 vide Notification No 10/2018 Union Territory Tax (Rate) Dated 23rd March, 2018 Notification No 12/2018 Union Territory Tax (Rate) Dated 29th June, 2018 Seeks to exempt payment of tax under section 7(4) of… Read More »

Notification No 9/2018 Union Territory Tax (Rate) : Public funded research institution

By | January 26, 2018

Notification No 9/2018 Union Territory Tax (Rate) Seeks to amend Notification No.45/2017-UTGST (Rate)  vide Notification No 9/2018 Union Territory  Tax (Rate) Dated 25th January, 2018 [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. 9/2018-Union Territory Tax (Rate) New… Read More »

Notification No 8/2018 Union Territory Tax (Rate) : UTGST rates on used Vehicles

By | January 26, 2018

Notification No 8/2018 Union Territory Tax (Rate) Seeks to amend Notification No.1/2017-UTGST(Rate) vide Notification No 8/2018 Union Territory  Tax (Rate) Dated 25th January, 2018 [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. 8/2018-Union Territory Tax (Rate) New Delhi,… Read More »

Notification No 7/2018 Union Territory Tax (Rate) : Exemptions in UTGST on Goods : Amendment

By | January 26, 2018

Notification No 7/2018 Union Territory Tax (Rate) Seeks to amend Notification No.2/2017-UTGST (Rate) vide Notification No 7/2018 Union Territory  Tax (Rate) Dated 25th January, 2018 [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. 7/2018-Union Territory Tax (Rate) New… Read More »

Notification No 6/2018 Union Territory Tax (Rate) : UTGST Rates on Goods Changed

By | January 26, 2018

Notification No 6/2018 Union Territory Tax (Rate) Seeks to amend Notification No.1/2017-UTGST (Rate) vide Notification No 6/2018 Union Territory  Tax (Rate) Dated 25th January, 2018 [ Govt has rescinds Notification No 6/2018 Union Territory Tax [G.S.R. 319(E)] dated the 31st March, 2018 w.e.f 25.05.2018 . Eway bill for intra UT movement of Goods in Union Territory of… Read More »

Notification No 5/2018 Union Territory Tax (Rate) : Exempt Central Government’s share of profit petroleum

By | January 25, 2018

Notification No 5/2018 Union Territory Tax (Rate) Exempt Central Government’s share of profit petroleum  vide Notification No 5/2018 Union Territory Tax (Rate) Dated 25th January, 2018 [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. 5/2018-Union Territory Tax (Rate)… Read More »

Notification No 4/2018 Union Territory Tax (Rate) : Exempt Certain Services from GST

By | January 25, 2018

Notification No 4/2018 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 25th meeting held on 18.01.2018. vide Notification No 4/2018 Union Territory Tax (Rate) Dated 25th January, 2018 [TO BE PUBLISHED IN THE GAZZETE… Read More »

Notification No 3/2018 Union Territory Tax (Rate) : renting of immovable property by Govt to Registered Person : GST on RCM basis

By | January 25, 2018

Notification No 3/2018 Union Territory Tax (Rate) Seeks to amend notification No. 13/2017- Union Territory 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… Read More »

Notification No 2/2018 Union Territory Tax (Rate) : Exempt Certain Services from GST

By | January 25, 2018

Notification No 2/2018 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 25th meeting held on 18.01.2018 vide Notification No 2/2018 Union Territory Tax (Rate) Dated 25th January, 2018 [TO BE PUBLISHED IN THE GAZZETE… Read More »

Notification No 1/2018 Union Territory Tax (Rate) : UTGST Rates on Services Amended

By | January 25, 2018

Notification No 1/2018 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 25th meeting held on 18.01.2018. vide Notification No 1/2018 Union Territory Tax (Rate) Dated 25th January, 2018 [TO BE PUBLISHED… Read More »

Notification No 47/2017 Union territory Tax (Rate) : UTGST exemption to protected monument

By | November 15, 2017

Notification No 47/2017 Union territory Tax (Rate) 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. vide Notification No 47/2017 Union territory Tax (Rate) Dated 14th November, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF… Read More »

Notification No 46/2017 Union territory Tax (Rate) : UTGST Rate restaurants and job work on handicraft goods

By | November 15, 2017

Notification No 46/2017 Union territory Tax (Rate) 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 vide Notification No… Read More »

Notification No 45/2017 Union territory Tax (Rate) : concessional GST rate to public funded research institutions

By | November 15, 2017

Notification No 45/2017 Union territory Tax (Rate) seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. vide Notification No 45/2017 Union territory Tax (Rate) Dated 14th November, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF… Read More »

Notification No 44/2017 Union territory Tax (Rate) : Restriction of ITC on certain fabrics.

By | November 15, 2017

Notification No 44/2017 Union territory Tax (Rate) 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. vide Notification No 44/2017 Union territory Tax (Rate) Dated 14th November, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE… Read More »

Notification No 43/2017 Union territory Tax (Rate) : reverse charge on raw cotton

By | November 15, 2017

Notification No 43/2017 Union territory Tax (Rate) 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. vide Notification No 43/2017 Union territory Tax (Rate) Dated 14th November, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE… Read More »

Notification No 42/2017 Union territory Tax (Rate) : Changes in UTGST Exemption

By | November 15, 2017

Notification No 42/2017 Union territory Tax (Rate) 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 vide Notification No 42/2017 Union territory Tax (Rate) Dated 14th November, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]… Read More »

Notification No 41/2017 Union territory Tax (Rate) : Changes in UTGST rate on goods

By | November 15, 2017

Notification No 41/2017 Union territory Tax (Rate) 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. vide Notification No 41/2017 Union territory Tax (Rate) Dated 14th November, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]… Read More »

Notification No 40/2017-Union Territory Tax (Rate) : UTGST Rates on Supplies to Exporter

By | October 24, 2017

Notification No 40/2017-Union Territory Tax (Rate) 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 vide Notification No 40/2017-Union Territory Tax (Rate) Dated 23rd October, 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,… Read More »

Notification No 39/2017 Union Territory Tax (Rate) : Reduce GST rate on Food preparations for Free Distributions

By | October 19, 2017

Notification No 39/2017 Union Territory Tax (Rate) 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. [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i)… Read More »