Category Archives: UTGST Act Rate Notifications

Notification No 23/2017 Union Territory Tax (Rate) Dtd 22nd Aug 2017 : ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.

Notification No 23/2017 Union Territory Tax (Rate) 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. vide Notification No 23/2017 Union Territory Tax (Rate) Dtd 22nd Aug 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART… Read More »

Notification No 22/2017 Union Territory Tax (Rate) Dtd 22nd Aug 2017 : amend RCM provisions for GTA and to insert explanation for LLP

Notification No 22/2017 Union Territory Tax (Rate) Seeks to amend notification No. 13/2017-UTT(R) to amend RCM provisions for GTA and to insert explanation for LLP.  vide Notification No 22/2017 Union Territory Tax (Rate) Dtd 22nd Aug 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India… Read More »

Notification No 21/2017 Union Territory Tax (Rate) Dtd 22nd Aug 2017 : exempt services provided by Fair Price Shops to Government , o FIFA for FIFA U-17 etc

Notification No 21/2017 Union Territory Tax (Rate) Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP. vide Notification No 21/2017 Union Territory Tax (Rate)… Read More »

Notification No 20/2017 Union Territory Tax (Rate) Dtd 22nd Aug 2017 : to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, GTA Service & Motor Cab Service

Notification No 20/2017 Union Territory Tax (Rate) 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, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers… Read More »

Notification No 19/2017 Union Territory Tax (Rate) : Reduce UTGST rate on tractors specified parts

Notification No 19/2017 Union Territory Tax (Rate) Seek to reduce UTGST rate on specified parts of tractors from 14% to 9 %. vide Notification No 19/2017 Union Territory Tax (Rate) Dated 18th August, 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… Read More »

Exempt UTGST on Jaribooti and Cereals Corrigendum Notification No 2/2017 Union Territory Tax (Rate), dated 28th June, 2017

Govt Exempt UTGST on Jaribooti and Cereals bearing Registered Brand Name vide Corrigendum Notification No 2/2017 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) Corrigendum New Delhi, the 27th July, 2017… Read More »

Corrigendum No 1/2017 Union Territory Tax (Rate) dated the 28th June, 2017

Corrigendum No 1/2017 Union Territory Tax (Rate) [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) Corrigendum New Delhi, the 27th July, 2017 G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department… Read More »

UTGST Rate on Fertilizers reduced – Notification No. 18/2017-Union Territory Tax (Rate) Dated 30th June 2017

Notification No. 18/2017-Union Territory Tax (Rate) Dated 30th June 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% vide Notification No. 18/2017-Union Territory Tax (Rate) Dated 30th June 2017 [TO BE PUBLISHED IN PART II, SECTION 3,… Read More »

Services on which tax to be paid by e-commerce operator – UTGST Act 2017- Notification No. 17/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

Notification No. 17/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator under UTGST Act 2017  : Notification No. 17/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [ Seeks to amend above notification No. 17/2017-UTT(R) to make… Read More »

Refund to Specialised Agencies ,UN , Diplomatic mission etc – UTGST Act -Notification No. 16/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

Notification No. 16/2017-Union Territory Tax (Rate) Dated the 28th June, 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 vide Notification No. 16/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN THE GAZETTE OF… Read More »

No refund of unutilised ITC under UTGST Act – Notification No. 15/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

Notification No. 15/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 To notify the supplies not eligible for refund of unutilised ITC under UTGST Act vide Notification No. 15/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance… Read More »

Supplies neither goods nor services UTGST Act – Notification No. 14/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

Notification No. 14/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act vide Notification No. 14/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION… Read More »

Services liable for Reverse Charge under UTGST Act : Notification No 13/2017 Union Territory Tax (Rate) Dated the 28th June, 2017

Notification No 13/2017 Union Territory Tax (Rate) Dated the 28th June, 2017 To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act 2017 vide Notification No 13/2017 Union Territory Tax (Rate) Dated the 28th June, 2017 [ Seeks to amend above notification No. 13/2017-UTT(R) to amend RCM provisions… Read More »

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

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

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

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 »

UTGST exemption from reverse charge upto Rs.5000 per day – Notification No. 8/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

Notification No. 8/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1) of UTGST Act vide Notification No. 8/2017-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 »

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

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

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 »

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

Notification No. 4/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3) of UTGST Act 2017 : Notification No. 4/2017-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 »

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

UTGST exempt goods – Notification No. 2/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

Notification No. 2/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 UTGST exempt goods notified under section 8 (1) of UTGST Act 2017  vide Notification No. 2/2017-Union Territory Tax (Rate) Dated the 28th June, 2017  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… Read More »

UTGST Rate Schedule for Goods – Notification No. 1/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

Notification No. 1/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 UTGST Rate Schedule for Goods notified under section 7 (1) of UTGST Act 2017 – Notification No. 1/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [ Given below) Note : Amendment in above Notification No. 1/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 to reduce the rate of… Read More »