Category Archives: UTGST Act Rate Notifications

Notification No 47/2017 Union territory Tax (Rate) : UTGST exemption to protected monument

By | November 15, 2017

Notification No 47/2017 Union territory Tax (Rate) 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. vide Notification No 47/2017 Union territory Tax (Rate) Dated 14th November, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF… Read More »

Notification No 46/2017 Union territory Tax (Rate) : UTGST Rate restaurants and job work on handicraft goods

By | November 15, 2017

Notification No 46/2017 Union territory Tax (Rate) Seeks to amend notification No. 11/2017-UTT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table vide Notification No… Read More »

Notification No 45/2017 Union territory Tax (Rate) : concessional GST rate to public funded research institutions

By | November 15, 2017

Notification No 45/2017 Union territory Tax (Rate) seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. vide Notification No 45/2017 Union territory Tax (Rate) Dated 14th November, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF… Read More »

Notification No 44/2017 Union territory Tax (Rate) : Restriction of ITC on certain fabrics.

By | November 15, 2017

Notification No 44/2017 Union territory Tax (Rate) 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. vide Notification No 44/2017 Union territory Tax (Rate) Dated 14th November, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE… Read More »

Notification No 43/2017 Union territory Tax (Rate) : reverse charge on raw cotton

By | November 15, 2017

Notification No 43/2017 Union territory Tax (Rate) 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. vide Notification No 43/2017 Union territory Tax (Rate) Dated 14th November, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE… Read More »

Notification No 42/2017 Union territory Tax (Rate) : Changes in UTGST Exemption

By | November 15, 2017

Notification No 42/2017 Union territory Tax (Rate) 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 vide Notification No 42/2017 Union territory Tax (Rate) Dated 14th November, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]… Read More »

Notification No 41/2017 Union territory Tax (Rate) : Changes in UTGST rate on goods

By | November 15, 2017

Notification No 41/2017 Union territory Tax (Rate) 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. vide Notification No 41/2017 Union territory Tax (Rate) Dated 14th November, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]… Read More »

Notification No 40/2017-Union Territory Tax (Rate) : UTGST Rates on Supplies to Exporter

By | October 24, 2017

Notification No 40/2017-Union Territory Tax (Rate) 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 vide Notification No 40/2017-Union Territory Tax (Rate) Dated 23rd October, 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,… Read More »

Notification No 39/2017 Union Territory Tax (Rate) : Reduce GST rate on Food preparations for Free Distributions

By | October 19, 2017

Notification No 39/2017 Union Territory Tax (Rate) Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government. [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i)… Read More »

Notification No 38/2017 Union Territory Tax (Rate) : Reverse Charge Supply : Unregistered person : Exemption

By | October 14, 2017

UNION TERRITORY GOODS AND SERVICES TAX EXEMPTION FROM REVERSE CHARGE IN CASE OF INTRA-STATE SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY A REGISTERED PERSON FROM AN UNREGISTERED PERSON – AMENDMENT AND SUSPENSION OF NOTIFICATION NO.8/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017 NOTIFICATION NO 38/2017 UNION TERRITORY TAX (RATE),  DATED 13-10-2017 In exercise of the… Read More »

Notification No 30/2017 Union Territory Tax (Rate) : UTGST Exemption Exempting supply of services associated with transit cargo to Nepal and Bhutan

By | September 30, 2017

Notification No 30/2017 Union Territory Tax (Rate) Exempting supply of services associated with transit cargo to Nepal and Bhutan vide Notification No 30/2017 Union Territory Tax (Rate) Dated 29 th September, 2017 [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue)… Read More »

UTGST on all legal services by Advocates : CORRIGENDUM Notification No 13/2017 Union Territory Tax (Rate),

By | September 27, 2017

CORRIGENDUM Notification No 13/2017 Union Territory Tax (Rate), dated the 28thJune, 2017, MINISTRY OF FINANCE (Department of Revenue) CORRIGENDUM New Delhi, the 25th September, 2017 G.S.R. 1201(E).— In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 13/2017-Union Territory Tax (Rate), dated the 28thJune, 2017, published in the… Read More »

Notification No 27/2017 Union Territory Tax (Rate) : UTGST Rate Changes

By | September 23, 2017

Notification No 27/2017 Union Territory Tax (Rate) 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 vide Notification No 27/2017 Union Territory Tax (Rate) Dated 22nd September, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT… Read More »

Notification No 28/2017 Union Territory Tax (Rate) : Amendment in UTGST exemption

By | September 23, 2017

Notification No 28/2017 Union Territory Tax (Rate) 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 Vide Notification No 28/2017 Union Territory Tax (Rate) Dated 22nd September, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT… Read More »

Notification No 26/2017 Union Territory Tax (Rate) : Exempt certain supplies to NPCIL

By | September 22, 2017

Notification No 26/2017 Union Territory Tax (Rate) Exempt certain supplies to NPCIL vide Notification No 26/2017 Union Territory Tax (Rate) Dated 21st September, 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 26/2017- Union Territory Tax (Rate) New Delhi,… Read More »

Notification No 25/2017 Union Territory Tax (Rate) : Exempt UTGST on FIFA U-17 World Cup 2017

By | September 22, 2017

Notification No 25/2017 Union Territory Tax (Rate) 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 : Notification No 25/2017 Union Territory Tax (Rate) Dated 21st September, 2017 [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of… Read More »

Notification No 24/2017 Union Territory Tax (Rate) : Rate Reduced on specified Works Contract Services

By | September 22, 2017

Notification No 24/2017 Union Territory Tax (Rate) Seeks to amend notification No. 11/2017- UTT(R) to reduce UGST rate on specified supplies of Works Contract Services vide Notification No 24/2017 Union Territory Tax (Rate) dated21st September, 2017 [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of… Read More »

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.

By | August 23, 2017

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

By | August 23, 2017

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

By | August 23, 2017

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

By | August 23, 2017

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

By | August 19, 2017

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

By | July 28, 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

By | July 28, 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

By | July 1, 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

By | June 29, 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

By | June 29, 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

By | June 29, 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

By | June 29, 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

By | June 29, 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

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 »

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

By | June 29, 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

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 »

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

By | June 29, 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

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 »

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

By | June 29, 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 [ 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 Vide Notification… Read More »

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

By | June 29, 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 : 1 Amendment in above Notification No. 1/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 to reduce the rate… Read More »