Union Territory Tax Notifications (Rate)

UGST Notification rate 15/2022


TitleSeeks to amend notification No. 12/2017- Union Territory Tax (Rate)

G.S.R……(E).-In exercise of the powers conferred by sub-sections (3) and (4) of section 7, sub-section (1) and (3) of section 8 and clause (iv) and clause (xxvii) of section 21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments further to amend the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703 (E), dated the 28th June, 2017, namely:-

In the said notification,

(i) against S. No. 12, in column (3), after the entry, the following explanation shall be inserted, namely:-

“Explanation. – For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, –

(v)            the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and

(vi)           such renting is on his own account and not that of the proprietorship concern.”;

(ii)  S. No. 23A and the entries relating thereto, shall be omitted.


2.       This notification shall come into force with effect from the 01st day of January, 2023.