Union Territory Tax Notifications (Rate)

 

Notification Number Date Details
02/2022 31-03-2022 Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC
02/2022 31-03-2022 Seeks to amend notification No. 1/2017-Union Territory Tax (Rate)
22/2021 31-12-2021 Seeks to supersede notification 14/2021- UTT(R) and amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017.
21/2021 31-12-2021 Seeks to supersede notification 14/2021- UTT(R) and amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017.
20/2021 28-12-2021 Seeks to amend Notification No 21/2018- Union territory Tax (Rate) dated 26.07.2018.
19/2021 28-12-2021 Seeks to amend Notification No 2/2017- Union territory Tax (Rate) dated 28.06.2017.
18/2021 28-12-2021 Seeks to amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017.
17/2021 18-11-2021 Seeks to amend Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017
16/2021 18-11-2021 Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017.
15/2021 18-11-2021 Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017.
14/2021 18-11-2021 Seeks to further amend notification No. 01/2021-Union Territory Tax (Rate) dated 28-06-2021.
13/2021 27-10-2021 Seeks to amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017.
12/2021 30-09-2021 Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021
11/2021 30-09-2021 Seeks to amend notification No. 39/2017- Union territory Tax (Rate)
10/2021 30-09-2021 Seeks to amend notification No. 4/2017- Union territory Tax (Rate)
09/2021 30-09-2021 Seeks to amend notification No. 2/2017- Union territory Tax (Rate)
08/2021 30-09-2021 Seeks to amend notification No. 1/2017- Union territory Tax (Rate)
07/2021 30-09-2021 Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.
06/2021 30-09-2021 Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.
05/2021 14-06-2021 Seeks to provide the concessional rate of UTGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.
04/2021 14-06-2021 Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021
03/2021 02-06-2021 Seeks to amend notification No. 06/2019- Union Territory Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.
02/2021 02-06-2021 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.
01/2021 02-06-2021 Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) to prescribe change in CGST rate of goods.
05/2020 16-10-2020 To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.
04/2020 30-09-2020 Extension of UTGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.
03/2020 25-03-2020 Seeks to amend notification No. 1/2017-Integreated Tax (Rate) to prescribe change in IGST rate of goods.
02/2020 26-03-2020 Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC
01/2020 21-02-2020 Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
27/2019 30-12-2019 Seeks to further amend notification No. 01/2017-Union Territory Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.
26/2019 22-11-2019 Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017.
25/2019 30-09-2019 Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 21(i) of UTGST Act read with Section 7(2) of CGST Act, 2017.
24/2019 30-09-2019 Seeks to amend notification No. 07/2019 – Union Territory Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
23/2019 30-09-2019 Seeks to amend notification No. 04/2018 – Union Territory Tax (Rate), dated the 25th January, 2018.
22/2019 30-09-2019 Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM).
21/2019 30-09-2019 Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.
20/2019 30-09-2019 Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.
19/2019 30-09-2019 Seeks to exempt supply of goods for specified projects under FAO.
18/2019 30-09-2019 Seeks to amend notification No 2/2019- Union territory Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
17/2019 30-09-2019 Seeks to amend notification No 26/2018- Union territory Tax (Rate) dated 31.12.2018 so as to exempt UTGST on supplies of silver and platinum by nominated agencies to registered persons.
16/2019 30-09-2019 Seeks to amend notification No 3/2017- Union territory Tax (Rate) dated 28.6.2017 so as to extend concessional UTGST rates to specified projects under HELP/OALP, and other changes.
15/2019 30-09-2019 Seeks to amend notification No 2/2017- Union territory Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.
14/2019 30-09-2019 Seeks to amend notification No 1/2017- Union territory Tax (Rate) dated 28.6.2017 so as to specify effective UTGST rates for specified goods.
13/2019 31-07-2019 which seeks to exempt the hiring of Electric buses by local authorities from GST.
12/2019 31-07-2019 which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.
11/2019 29-06-2019 Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters.
10/2019 10-05-2019 Seeks to amend notification No. 11/ 2017- Union Territory Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
09/2019 29-03-2019 Seeks to amend notification No. 02/2019- Union Territory Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Union Territory Tax (Rate).
08/2019 29-03-2019 Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
07/2019 29-03-2019 Seeks to notify certain services to be taxed under RCM under section 7(4) of UTGST Act as recommended by Goods and Services Tax Council for real estate sector.
06/2019 29-03-2019 Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
05/2019 29-03-2019 Seeks to amend notification No. 13/2017- UTGST (Rate) so as to specify services to be taxed under RCM as recommended by Goods and Services Tax Council for real estate sector.
04/2019 29-03-2019 Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council for real estate sector.
03/2019 29-03-2019 Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by GST Council for real estate sector.
02/2019 07-03-2019 To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs
01/2019 29-01-2019 Seeks to rescind notification No. 8/2017 UT (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts
30/2018 31-12-2018 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.
29/2018 31-12-2018 Seeks to amend notification No. 13/2017 UT (Rate) so as to specify services to be taxed under (RCM) as recommended by GST Council in its 31st meeting held on 22.12.2018.
28/2018 31-12-2018 Seeks to amend notification No. 12/2017 Union Territory Tax(R) so as to exempt certain services as recommended by GST Council in its 31st meeting held on 22.12.2018.
27/2018 31-12-2018 Seeks to amend notification No. 11/2017 UT (R) so as to notify UTGST rates of various services as recommended by GST Council in its 31st meeting held on 22.12.2018.
26/2018 31-12-2018 Union Territory Tax(R) seeks to exempt UTGST on supply of gold by nominated agencies to registered persons.
25/2018 31-12-2018 Seeks to further amend notification No. 2/2017 UT (R) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
24/2018 31-12-2018 Seeks to further amend notification No. 1/2017-UT (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
23/2018 20-09-2018 Seeks to insert explanation in an entry in notification No. 12/2017 Union Territory Tax(R) by exercising powers conferred under section 8(3) of UTGST Act, 2017.
22/2018 06-08-2018 Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.09.2019.
21/2018 26-07-2018 Seeks to prescribe concessional UTGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018
20/2018 26-07-2018 Seeks to amend Notification 05/2017 UT Tax (R), dt.28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018
19/2018 26-07-2018 Seeks to amend Notification 02/2017 UT Tax (R), dt.28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018
18/2018 26-07-2018 Seeks to amend Notification 01/2017 UT Tax (R), dt.28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018
17/2018 26-07-2018 Seeks to insert explanation in an item in notification No. 11/2017 UT Tax(R) by exercising powers conferred under section 8(3) of UTGST Act, 2017.
16/2018 26-07-2018 Seeks to amend notification No. 14/2017 UT Tax(R) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W.
15/2018 26-07-2018 Seeks to amend notification No. 13/2017 UT Tax(R) so as to specify services supplied by individual (DSAs) to banks/ (NBFCs) to be taxed under (RCM).
14/2018 26-07-2018 Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 28th meeting held on 21.07.2018.
13/2018 26-07-2018 Seeks to amend Not. No. 11/2017- UT Tax (Rate) so as to notify UTGST rates of various services as recommended by GST Council in its 28th meeting held on 21.07.2018.
12/2018 29-06-2018 Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.09.2018.
11/2018 28-05-2018 Seeks to amend Not. No. 04/2017- UT Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under RCM
10/2018 23-03-2018 Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.06.2018.
09/2018 25-01-2018 Seeks to amend Notification No.45/2017-UTGST (Rate).
08/2018 25-01-2018 Seeks to amend Notification No.1/2017-UTGST(Rate).
07/2018 25-01-2018 Seeks to amend Notification No.2/2017-UTGST (Rate).
06/2018 25-01-2018 Seeks to amend Notification No.1/2017-UTGST (Rate).
05/2018 25-01-2018 Seeks to exempt Central Governments share of Profit Petroleum from Union Territory Tax
04/2018 25-01-2018 Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.
03/2018 25-01-2018 Seeks to amend Not. No. 13/2017 Central Tax (R) so as to specify services supplied by the Govt. Authorities by way of renting of property to a regd. person under CGST Act, to be taxed under RCM
02/2018 25-01-2018 Seeks to amend Not. No. 12/2017- UT 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.
01/2018 25-01-2018 Seeks to amend Not. No. 11/2017- UT 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.
47/2017 14-11-2017 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.
46/2017 14-11-2017 Seeks to amend notification No. 11/2017-UTT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants
45/2017 14-11-2017 seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
44/2017 14-11-2017 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.
43/2017 14-11-2017 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.
42/2017 14-11-2017 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
41/2017 14-11-2017 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.
40/2017 23-10-2017 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.
39/2017 18-10-2017 Seeks to reduce GST rate on Food preparations put up in unit containers
38/2017 13-10-2017 Seeks to exempt payment of tax under section 7(4) of the UTGST Act, 2017 till 31.03.2017.
37/2017 13-10-2017 Seeks to prescribe Union Territory Tax rate on the leasing of motor vehicles.
36/2017 13-10-2017 Seeks to amend notification No. 4/2017-Union Territory Tax(Rate).
35/2017 13-10-2017 Seeks to amend notification No. 2/2017-Union Territory Tax(Rate).
34/2017 13-10-2017 Seeks to amend notification No. 1/2017-Union Territory Tax(Rate).
33/2017 13-10-2017 Seeks to amend notification No. 13/2017-UTT(R) regarding services provided by Overseeing Committee members to RBI under RCM.
32/2017 13-10-2017 Seeks to amend notification No. 12/2017-UTT(R).
31/2017 13-10-2017 Seeks to amend notification No. 11/2017-UTT(R).
30/2017 29-09-2017 Exempting supply of services associated with transit cargo to Nepal and Bhutan.
29/2017 22-09-2017 Seeks to amend notification no. 5/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.
28/2017 22-09-2017 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
27/2017 22-09-2017 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.
26/2017 21-09-2017 Exempt certain supplies to NPCIL.
25/2017 21-09-2017 Seeks to amend notification No. 12/2017-UTT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.
24/2017 21-09-2017 Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services.
23/2017 22-08-2017 Seeks to amend notification No. 17/2017-UTT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
22/2017 22-08-2017 Seeks to amend notification No. 13/2017-UTT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
21/2017 22-08-2017 Seeks to amend notification No. 12/2017-UTT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17.
20/2017 22-08-2017 Seeks to amend notification No. 11/2017-UTT(R), to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc,
19/2017 18-08-2017 Seek to reduce UTGST rate on specified parts of tractors from 14% to 9 %.
18/2017 30-06-2017 Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
17/2017 28-06-2017 To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
16/2017 28-06-2017 To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act
15/2017 28-06-2017 To notify the supplies not eligible for refund of unutilised ITC under UTGST Act
14/2017 28-06-2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act
13/2017 28-06-2017 To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act
12/2017 28-06-2017 To notify the exemptions on supply of services under UTGST Act
11/2017 28-06-2017 To notify the rates for supply of services under UTGST Act
10/2017 28-06-2017 UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1)
09/2017 28-06-2017 Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1)
08/2017 28-06-2017 UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1)
07/2017 28-06-2017 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) and section 55 CSD of CGST Act
06/2017 28-06-2017 Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act
05/2017 28-06-2017 Notification 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
04/2017 28-06-2017 Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3)
03/2017 28-06-2017 2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1)
02/2017 28-06-2017 UTGST exempt goods notified under section 8 (1)
01/2017 28-06-2017 UTGST Rate Schedule notified under section 7 (1)