Category Archives: UTGST Act Rate Notifications

Services Exempt from UTGST Act – Notification No. 12/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 12/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 To notify the exemptions on supply of services under UTGST Act vide Notification No. 12/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [ 1. Seeks to amend above notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to… Read More »

Rates for supply of services under UTGST Act – Notification No. 11/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 11/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 To notify the rates for supply of services under UTGST Act vide Notification No. 11/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [1. Seeks to amend above notification No. 11/2017-UTT(R), to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile &… Read More »

UTGST exemption for dealers operating under Margin Scheme – Notification No. 10/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 10/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1) of UTGST Act 2017 vide Notification No. 10/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF… Read More »

Exempting supplies under UTGST Act to TDS deductor by supplier -Notification No. 9/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 9/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1) of UTGST Act 2017 vide Notification No. 9/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF… Read More »

Notification No 8/2017 Union Territory Tax (Rate) : UTGST exemption from reverse charge on Supply from unregistered person

By | June 29, 2017

Notification No 8/2017 Union Territory Tax (Rate) Summary of Notification No 8/2017 Union Territory Tax (Rate) Notification No 8/2017 Union Territory Tax (Rate) Dated  28th June, 2017 as Amended by Notification No 38/2017 Union Territory Tax (Rate) Dated 13th Oct 2017  , Notification No 10/2018 Union Territory Tax (Rate) Dated 23rd March, 2018  and Notification No 12/2018 Union Territory Tax… Read More »

Exemption from UTGST supplies by CSD – Notification No. 7/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 7/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 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) of UTGST Act and section 55 CSD of CGST Act vide Notification No. 7/2017-Union Territory Tax (Rate) Dated the 28th June,… Read More »

50% Refund of UTGST on supplies to CSD – Notification No. 6/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 6/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 Prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act vide Notification No. 6/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA… Read More »

No refund of unutilised UTGST ITC – Notification No. 5/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 5/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 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 2017  vide Notification No. 5/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN PART II, SECTION 3,… Read More »

Notification No 4/2017 Union Territory Tax (Rate) :Reverse charge on Goods under UTGST Act Dated the 28th June, 2017

By | June 29, 2017

Notification No 4/2017 Union Territory Tax (Rate) Dated the 28th June, 2017 Summary and updation of  Notification No 4/2017 Union Territory Tax (Rate) Notification No. 4/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 prescribe reverse charge on certain specified supplies of goods under section 7 (3) of UTGST Act 2017  i.e recipient is liable to pay GST instead… Read More »

2.5% concessional UTGST rate for supplies to Exploration & Production – Notification No. 3/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017

Notification No. 3/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1) under IGST Act 2017 – Notification No. 3/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]… Read More »