Category Archives: UTGST Act Rate Notifications

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 »

Notification No 38/2017 Union Territory Tax (Rate) : Reverse Charge Supply : Unregistered person : Exemption

By | October 14, 2017

UNION TERRITORY GOODS AND SERVICES TAX EXEMPTION FROM REVERSE CHARGE IN CASE OF INTRA-STATE SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY A REGISTERED PERSON FROM AN UNREGISTERED PERSON – AMENDMENT AND SUSPENSION OF NOTIFICATION NO.8/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017 [Seeks to exempt payment of tax under section 7(4) of the UT GST… Read More »

NOTIFICATION NO 37/2017 UNION TERRITORY TAX (RATE), DATED 13-10-2017

By | October 13, 2017

SECTION 7 OF THE UTGST ACT, 2017 – LEVY AND COLLECTION OF TAX – MOTOR VEHICLES PURCHASED BY LESSER PRIOR TO 1-7-2017 AND SUPPLIED ON LEASE BEFORE 1-7-2017 NOTIFICATION NO 37/2017 UNION TERRITORY TAX (RATE), DATED 13-10-2017 In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax… Read More »

NOTIFICATION NO 35/2017 UNION TERRITORY TAX (RATE), DATED 13-10-2017

By | October 13, 2017

SECTION 8 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION – LIST OF UTGST EXEMPT GOODS (NIL RATED GOODS) – AMENDMENT IN NOTIFICATION NO.2/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017 NOTIFICATION NO 35/2017 UNION TERRITORY TAX (RATE), DATED 13-10-2017 In exercise of the powers conferred by sub-section (1) of section… Read More »

NOTIFICATION NO 34/2017 UNION TERRITORY TAX (RATE), DATED 13-10-2017

By | October 13, 2017

SECTION 7 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION – UTGST RATE SCHEDULE FOR GOODS – AMENDMENT IN NOTIFICATION NO.1/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017 NOTIFICATION NO 34/2017 UNION TERRITORY TAX (RATE), DATED 13-10-2017 In exercise of the powers conferred by sub-section (1) of section 7 of the Union… Read More »

NOTIFICATION NO 33/2017 UNION TERRITORY TAX (RATE), DATED 13-10-2017

By | October 13, 2017

SECTION 7 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX – REVERSE CHARGE ON CERTAIN SPECIFIC SUPPLIES OF SERVICES – AMENDMENT IN NOTIFICATION NO.13/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017 NOTIFICATION NO.33/2017-UNION TERRITORY TAX (RATE), DATED 13-10-2017 In exercise of the powers conferred by sub-section (3) of section 7… Read More »

NOTIFICATION NO 32/2017-UNION TERRITORY TAX (RATE), DATED 13-10-2017

By | October 13, 2017

SECTION 8 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION – UTGST EXEMPT SERVICES (NIL RATED SERVICES) – AMENDMENT IN NOTIFICATION NO.12/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017 NOTIFICATION NO 32/2017-UNION TERRITORY TAX (RATE), DATED 13-10-2017 In exercise of the powers conferred by sub-section (1) of section 8 of the… Read More »

NOTIFICATION NO 31/2017 UNION TERRITORY TAX (RATE), DATED 13-10-2017

By | October 13, 2017

SECTION 7 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX – UTGST RATE SCHEDULE FOR SERVICES – AMENDMENT IN NOTIFICATION NO.11/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017 NOTIFICATION NO.31/2017-UNION TERRITORY TAX (RATE), DATED 13-10-2017 In exercise of the powers conferred by sub-section (1) of section 7, subsection (1) of… Read More »

Notification No 36/2017 Central Tax (Rate)

By | October 13, 2017

Notification No 36/2017 Central Tax (Rate) SECTION 7 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX – REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS – AMENDMENT IN NOTIFICATION NO.4/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017 NOTIFICATION NO.36/2017-UNION TERRITORY TAX (RATE), DATED 13-10-2017 In exercise of the powers conferred… Read More »