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]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.3/2017-Union Territory Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government,
being satisfied that it is necessary in the public interest so to do, on the recommendations of
the Council, hereby exempts intra-State supplies of goods, the description of which is
specified in column (3) of the Table below read with relevant List appended hereto and
falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified
in the corresponding entry in column (2) of the said Table, from so much of the Union
territory tax leviable thereon under section 7 of the Union Territory Good and Services Tax
Act, 2017 (14 of 2017) as is in excess of the amount calculated at the rate specified in the
corresponding entry in column (4) of the said Table and subject to the relevant conditions
annexed to this notification, as specified in the corresponding entry in column (5) of the
Table aforesaid

Table

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