Union Territory Tax(Rate) Notifications

Notification No. & Date of Issue English हिन्दी Subject
47/2017-Union Territory tax(rate), dt. 14-11-2017 View (36 KB) देखें (332 KB) 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-Union Territory tax(rate), dt. 14-11-2017 View (36 KB) देखें (332 KB) 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.
45/2017-Union Territory tax(rate), dt. 14-11-2017 View (36 KB) देखें (332 KB) seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
44/2017-Union Territory tax(rate), dt. 14-11-2017 View (36 KB) देखें (332 KB) 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-Union Territory tax(rate), dt. 14-11-2017 View (36 KB) देखें (332 KB) 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-Union Territory tax(rate), dt. 14-11-2017 View (36 KB) देखें (332 KB) 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-Union Territory tax(rate), dt. 14-11-2017 View (36 KB) देखें (332 KB) 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-Union Territory tax(rate), dt. 23-10-2017 View (36 KB) देखें (332 KB) 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-Union Territory tax(rate), dt. 18-10-2017 View (321 KB) देखें (161 KB) 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.
38/2017-Union Territory tax(rate), dt. 13-10-2017 View (68.4 KB) देखें (87.9 KB) Seeks to exempt payment of tax under section 7(4) of the UTGST Act, 2017 till 31.03.2017.
37/2017-Union Territory tax(rate), dt. 13-10-2017 View (188 KB) देखें (392 KB) Seeks to prescribe Union Territory Tax rate on the leasing of motor vehicles.
36/2017-Union Territory tax(rate), dt. 13-10-2017 View (13 KB) देखें (104 KB) Seeks to amend notification No. 4/2017-Integrated Tax (Rate).
35/2017-Union Territory tax(rate), dt. 13-10-2017 View (259 KB) देखें (116 KB) Seeks to amend notification No. 2/2017-Integrated Tax (Rate).
34/2017-Union Territory tax(rate), dt. 13-10-2017 View (284 KB) देखें (392 KB) Seeks to amend notification No. 1/2017-Integrated Tax (Rate).
33/2017-Union Territory tax(rate), dt. 13-10-2017 View (252 KB) देखें (252 KB) Seeks to amend notification No. 13/2017-UTT(R) regarding services provided by Overseeing Committee members to RBI under RCM.
32/2017-Union Territory tax(rate), dt. 13-10-2017 View (275 KB) Seeks to amend notification No. 12/2017-UTT(R).
31/2017-Union Territory tax(rate), dt. 13-10-2017 View (306 KB) देखें (320 KB) Seeks to amend notification No. 11/2017-UTT(R).
30/2017-Union Territory tax(rate), dt. 29-09-2017 View (254 KB) देखें (42 KB) Exempting supply of services associated with transit cargo to Nepal and Bhutan.
29/2017-Union Territory tax(rate), dt. 22-09-2017 View (152 KB) देखें (248 KB) 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-Union territory tax(rate), dt. 22-09-2017 View (182 KB) देखें (299 KB) 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-Union Territory Tax (Rate), dt. 22-09-2017 View (208 KB) देखें (262 KB) 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-Union Territory Tax (Rate), dt. 21-09-2017 View (7 KB) देखें (614 KB) Exempt certain supplies to NPCIL.
25/2017-Union Territory Tax (Rate), dt. 21-09-2017 View (255 KB) देखें (483 KB) 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-Union Territory Tax (Rate), dt. 21-09-2017 View (261 KB) देखें (636 KB) Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services.
23/2017-Union Territory Tax (Rate), dt. 22-08-2017 View (261 KB) देखें (167 KB) 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-Union Territory Tax (Rate), dt. 22-08-2017 View (261 KB) देखें (239 KB) Seeks to amend notification No. 13/2017-UTT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
21/2017-Union Territory Tax (Rate), dt. 22-08-2017 View (261 KB) देखें (217 KB) 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. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
20/2017-Union Territory Tax (Rate), dt. 22-08-2017 View (261 KB) देखें (316 KB) 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 to avail full ITC & discharge UTGST @ 6%.
19/2017-Union Territory Tax (Rate), dt. 18-08-2017 View (261 KB) देखें (124 KB) Seek to reduce UTGST rate on specified parts of tractors from 14% to 9 %.
18/2017-Union Territory Tax (Rate) ,dt. 30-06-2017 View (135 KB) देखें (37 KB) 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-Union Territory Tax (Rate) ,dt. 28-06-2017 View (135 KB) देखें (721 KB) To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
16/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (345 KB) देखें (393 KB) 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-Union Territory Tax (Rate) ,dt. 28-06-2017 View (144 KB) देखें (371 KB) To notify the supplies not eligible for refund of unutilised ITC under UTGST Act
14/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (249 KB) देखें (316 KB) 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-Union Territory Tax (Rate),dt. 28-06-2017 View (273 KB) देखें (582 KB) To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act
12/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (443 KB) देखें (1161 KB) To notify the exemptions on supply of services under UTGST Act
11/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (401 KB)

Corrigendum (114 KB) , dated 30-06-2017
देखें (1401 KB)

Corrigendum (484 KB) , dated 30-06-2017
To notify the rates for supply of services under UTGST Act
10/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (144 KB) देखें (572 KB) UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1)
09/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (144 KB) देखें (428 KB) Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1)
08/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (144 KB) देखें (569 KB) UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1)
07/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (255 KB) देखें (513 KB) 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-Union Territory Tax (Rate),dt. 28-06-2017 View (144 KB) देखें (502 KB) Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act
05/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (270 KB) देखें (757 KB) 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-Union Territory Tax (Rate) ,dt. 28-06-2017 View (264 KB) देखें (744 KB) Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3)
03/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (301 KB) देखें (928 KB) 2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1)
02/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (376 KB)
Corrigendum (100 KB), dated 12-07-2017
Corrigendum (249 KB), dated 27-07-2017
देखें (862 KB)
Corrigendum (100 KB), dated 12-07-2017
Corrigendum (235 KB), dated 27-07-2017
UTGST exempt goods notified under section 8 (1)
01/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (1366 KB)

Corrigendum (251 KB), dated 30-06-2017
Corrigendum (100 KB), dated 12-07-2017
Corrigendum (256 KB), dated 27-07-2017
देखें (3015 KB)

Corrigendum (488 KB), dated 30-06-2017
Corrigendum (100 KB), dated 12-07-2017
Corrigendum (333 KB), dated 27-07-2017
UTGST Rate Schedule notified under section 7 (1)