UTGST Notifications, Union Territory Tax Rate Notification. Download Latest UTGST Notifications in Hindi and English Languages.The present system of indirect taxation has m ultiplicity of taxes levied by the Centre and State. This has led to a complex and conflicting principles in indirect tax structure, adding to the multiple compliance and administrative costs. There is no uniformity in tax rates and structure across States.
There is cascading of taxes due to ‘tax on tax’. There are too many restrictions on seamless credit available, i.e., credit of excise duty and service tax paid at the stage of manufacture is not available to the traders while paying the State level sales tax or VAT, and vice-versa. Further, no credit of State taxes paid in one State can be availed in other States (CST) Now check all UTGST Notifications, Union Territory Tax Rate Notification from below…
| Notification No. & Date of Issue | English | हिन्दी | Subject |
|---|---|---|---|
| 02/2021-Union Territory Tax,dt. 01-06-2021 | View (477 KB) | देखें (702 KB) | Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021. |
| 01/2021-Union Territory Tax, dt. 01-05-2021 | View (466 KB) | देखें (752 KB) | Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 |
| 2020 | |||
| 02/2020-Union Territory Tax, dt. 24-06-2020 | View (316 KB) | देखें (396 KB) | Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. |
| 01/2020-Union Territory Tax, dt. 08-04-2020 | View (350 KB) | देखें (430 KB) | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. |
| 2019 | |||
| 02/2019-Union Territory Tax, dt. 07-03-2019 | View (82 KB)Corrigendum (189 KB) | देखें (473 KB) | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. |
| 01/2019-Union Territory Tax, dt. 29-01-2019 | View (158 KB) | देखें (208 KB) | Seeks to bring into force the UTGST (Amendment) Act, 2018 |
| 2018 | |||
| 15/2018-Union Territory Tax, dt. 08-10-2018 | View (85 KB) | देखें (56 KB) | Notifications regarding constitution of Authority for Advance Ruling and Appellate Authority for Advance Ruling respectively in Union Territories (without legislature) |
| 14/2018-Union Territory Tax, dt. 08-10-2018 | View (69 KB) | देखें (73 KB) | Notifications regarding constitution of Authority for Advance Ruling and Appellate Authority for Advance Ruling respectively in Union Territories (without legislature) |
| 13/2018-Union Territory Tax, dt. 28-09-2018 | View (105 KB) | देखें (59 KB) | Notifications regarding Tax Collection at Source (TCS) in respect of Union Territories (without legislature) |
| 12/2018-Union Territory Tax, dt. 28-09-2018 | View (84 KB) | देखें (57 KB) | Notifications regarding Tax Collection at Source (TCS) in respect of Union Territories (without legislature) |
| 11/2018-Union Territory Tax, dt. 21-05-2018 | View (21 KB) | देखें (39 KB) | Notifications regarding E-way bill in Union Territories (without legislature) |
| 10/2018-Union Territory Tax, dt. 21-05-2018 | View (21 KB) | देखें (39 KB) | Notifications regarding E-way bill in Union Territories (without legislature) |
| 09/2018-Union Territory Tax, dt. 18-05-2018 | View (34 KB) | देखें (34 KB) | – |
| 08/2018-Union Territory Tax, dt. 18-05-2018 | View (21 KB) | देखें (34 KB) | – |
| 07/2018-Union Territory Tax, dt. 18-05-2018 | View (21 KB) | देखें (39 KB) | – |
| 06/2018-Union Territory Tax, dt. 31-03-2018 | View (17 KB) | देखें (54 KB) | Notification regarding E-way Bill in Union Territory of Lakshadweep. |
| 05/2018-Union Territory Tax, dt. 31-03-2018 | View (17 KB) | देखें (54 KB) | Notification regarding E-way Bill in Union Territory of Daman and Diu. |
| 04/2018-Union Territory Tax, dt. 31-03-2018 | View (16 KB) | देखें (34 KB) | Notification regarding E-way Bill in Union Territory of Dadra and Nagar Haveli. |
| 03/2018-Union Territory Tax, dt. 31-03-2018 | View (16 KB) | देखें (34 KB) | Notification regarding E-way Bill in Union Territory of Chandigarh |
| 02/2018-Union Territory Tax, dt. 31-03-2018 | View (17 KB) | देखें (34 KB) | Notification regarding E-way Bill in Union Territory of Andaman and Nicobar Islands |
| 01/2018-Union Territory Tax, dt. 01-01-2018 | View (117 KB) | देखें (248 KB) | Union Territory Tax seeks to further amend notification No. 2/2017 – Union Territory Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. |
| 2017 | |||
| 17/2017-Union Territory Tax, dt. 24-10-2017 | View (97 KB) | देखें (615 KB) | Notifications issued under CGST Act are extended to UTGST Act |
| 16/2017-Union Territory Tax, dt. 13-10-2017 | View (115 KB) | देखें (250 KB) | Seeks to amend notification No. 2/2017-Union Territory Tax. |
| 15/2017-Union Territory Tax, dt. 30-06-2017 | View (207 KB) | देखें (473 KB) | Notifies Number of Digits of harmonised System of Nomenclature Code for Lakshadweep |
| 14/2017-Union Territory Tax, dt. 30-06-2017 | View (207 KB) | देखें (473 KB) | Notifies Number of Digits of harmonised System of Nomenclature Code for Daman & Diu |
| 13/2017-Union Territory Tax, dt. 30-06-2017 | View (341 KB) | देखें (473 KB) | Notifies Number of Digits of harmonised System of Nomenclature Code for Dadra & Nagar Haveli |
| 12/2017-Union Territory Tax, dt. 30-06-2017 | View (341 KB) | देखें (473 KB) | Notifies Number of Digits of harmonised System of Nomenclature Code for Chandigarh |
| 11/2017-Union Territory Tax, dt. 30-06-2017 | View (206 KB) | देखें (473 KB) | Notifies Number of Digits of harmonised System of Nomenclature Code for Andaman & Nicobar Islands |
| 10/2017-Union Territory Tax, dt. 30-06-2017 | View (241 KB) | देखें (473 KB) | Notifies Fixing of rate of interest per annum |
| 09/2017-Union Territory Tax, dt. 30-06-2017 | View (222 KB) | देखें (473 KB) | Notifies UTGST (Lakshadweep )Rules, 2017 |
| 08/2017-Union Territory Tax, dt. 30-06-2017 | View (222 KB) | देखें (473 KB) | Notifies UTGST (Daman & Diu)Rules, 2017 |
| 07/2017-Union Territory Tax, dt. 30-06-2017 | View (224 KB) | देखें (473 KB) | Notifies UTGST (Dadra and Nagar Haveli)Rules, 2017 |
| 06/2017-Union Territory Tax, dt. 30-06-2017 | View (222 KB) | देखें (473 KB) | Notifies UTGST (Chandigarh )Rules, 2017 |
| 05/2017-Union Territory Tax, dt. 30-06-2017 | View (224 KB) | देखें (473 KB) | UTGST (Andaman & Nicobar Islands )Rules, 2017 |
| 04/2017-Union Territory Tax, dt. 30-06-2017 | View (207 KB) | देखें (473 KB) | Notifies www.gst.gov.in as the electronic portal for GST |
| 03/2017-Union Territory Tax, dt. 28-06-2017 | View (282 KB) | देखें (473 KB) | Seeks to appoints the 1stday of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017)shall come into force. |
| 02/2017-Union Territory Tax, dt. 27-06-2017 | View (121 KB) | देखें (49 KB) | Seeks to notify the turnover limit for Composition Levy for UTGST |
| 01/2017-Union Territory Tax, dated 21st June, 2017 | View (241 KB) | देखें (1181 KB) | – |
UTGST Rate Notification
| Notification No. & Date of Issue | English | हिन्दी | Subject |
|---|---|---|---|
| 05/2021-Union Territory tax(rate), dt. 14-06-2021 | View (265 KB) Corrigendum | देखें (367 KB) Corrigendum | Seeks to provide the concessional rate of UTGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. |
| 04/2021-Union Territory tax(rate), dt. 14-06-2021 | View (276 KB) | देखें (397 KB) | 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-Union Territory tax(rate), dt. 02-06-2021 | View (352 KB) | देखें (449 KB) | 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-Union Territory tax(rate), dt. 02-06-2021 | View (301 KB) | देखें (451 KB) | 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 43rd meeting held on 28.05.2021. |
| 01/2021-Union Territory tax(rate), dt. 02-06-2021 | View (259 KB) | देखें (412 KB) | Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) to prescribe change in CGST rate of goods. |
| 2020 | |||
| 05/2020-Union Territory tax(rate), dt. 16-10-2020 | View (331 KB) | देखें (443 KB) | 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-Union Territory tax(rate), dt. 30-09-2020 | View (424 KB) | देखें (452 KB) | 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-Union Territory tax(rate), dt. 25-03-2020 | View (117 KB) | देखें (424 KB) | Seeks to amend notification No. 1/2017-Integreated Tax (Rate) to prescribe change in IGST rate of goods. |
| 02/2020-Union Territory tax(rate), dt. 26-03-2020 | View (196 KB) | देखें (573 KB) | 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-Union Territory tax(rate), dt. 21-02-2020 | View (288 KB) | देखें (533 KB) | 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. |
| 2019 | |||
| 29/2019-Union Territory tax(rate), dt. 30-12-2019 | View (117 KB) | देखें (533 KB) | To amend notification No. 13/ 2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. |
| 28/2019-Union Territory tax(rate), dt. 30-12-2019 | View (258 KB) | देखें (176 KB) | To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. |
| 27/2019-Union Territory tax(rate), dt. 30-12-2019 | View (288 KB) | देखें (275 KB) | 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-Union Territory tax(rate), dt. 22-11-2019 | View (227 KB) | देखें (571 KB) | Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017. |
| 25/2019-Union Territory tax(rate), dt. 30-09-2019 | View (250 KB) | देखें (248 KB) | 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-Union Territory tax(rate), dt. 30-09-2019 | View (251 KB) | देखें (243 KB) | 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-Union Territory tax(rate), dt. 30-09-2019 | View (252 KB) | देखें (244 KB) | Seeks to amend notification No. 04/2018 – Union Territory Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. |
| 22/2019-Union Territory tax(rate), dt. 30-09-2019 | View (242 KB) | देखें (579 KB) | Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. |
| 21/2019-Union Territory tax(rate), dt. 30-09-2019 | View (271 KB) | देखें (300 KB) | 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-Union Territory tax(rate), dt. 30-09-2019 | View (279 KB) | देखें (402 KB) | 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-Union Territory tax(rate), dt. 30-09-2019 | View (85 KB) | देखें (428 KB) | Seeks to exempt supply of goods for specified projects under FAO. |
| 18/2019-Union Territory tax(rate), dt. 30-09-2019 | View (156 KB) | देखें (351 KB) | 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-Union Territory tax(rate), dt. 30-09-2019 | View (156 KB) | देखें (323 KB) | 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-Union Territory tax(rate), dt. 30-09-2019 | View (155 KB) | देखें (325 KB) | 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-Union Territory tax(rate), dt. 30-09-2019 | View (156 KB) | देखें (301 KB) | 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-Union Territory tax(rate), dt. 30-09-2019 | View (175 KB) | देखें (491 KB) | 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, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019. |
| 13/2019-Union Territory tax(rate), dt. 31-07-2019 | View (74 KB) | देखें (134 KB) | which seeks to exempt the hiring of Electric buses by local authorities from GST. |
| 12/2019-Union Territory tax(rate), dt. 31-07-2019 | View (95 KB) | देखें (145 KB) | which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles. |
| 11/2019-Union Territory tax(rate), dt. 29-06-2019 | View (64 KB) | देखें (96 KB) | Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. |
| 10/2019-Union Territory tax(rate), dt. 10-05-2019 | View (254 KB) | देखें (250 KB) | 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-Union Territory tax(rate), dt. 29-03-2019 | View (559 KB) | देखें (198 KB) | 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-Union Territory tax(rate), dt. 29-03-2019 | View (203 KB) | देखें (594 KB) | 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-Union Territory tax(rate), dt. 29-03-2019 | View (206 KB) | देखें (593 KB) | 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-Union Territory tax(rate), dt. 29-03-2019 | View (204 KB) | देखें (631 KB) | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. |
| 05/2019-Union Territory tax(rate), dt. 29-03-2019 | View (204 KB) | देखें (595 KB) | Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector. |
| 04/2019-Union Territory tax(rate), dt. 29-03-2019 | View (230 KB) | देखें (643 KB) | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. |
| 03/2019-Union Territory tax(rate), dt. 29-03-2019 | View (557 KB)Corrigendum (247 KB) | देखें (1066 KB)Corrigendum (259 KB) | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. |
| 02/2019-Union Territory tax(rate), dt. 07-03-2019 | View (247 KB) | देखें (568 KB) | 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-Union Territory tax(rate), dt. 29-01-2019 | View (260 KB) | देखें (450 KB) | Seeks to rescind notification No. 8/2017-Union Territory Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts |
| 2018 | |||
| 30/2018-Union Territory Tax (Rate), dt. 31-12-2018 | View (284 KB) | देखें (594 KB) | 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-Union Territory Tax (Rate), dt. 31-12-2018 | View (290 KB) | देखें (718 KB) | Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. |
| 28/2018-Union Territory Tax (Rate), dt. 31-12-2018 | View (293 KB) | देखें (830 KB) | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. |
| 27/2018-Union Territory Tax (Rate), dt. 31-12-2018 | View (302 KB) | देखें (847 KB) | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. |
| 26/2018-Union Territory tax(rate), dt. 31-12-2018 | View (261 KB) | देखें (629 KB) | Union Territory Tax (Rate)-seeks to exempt Union Territory tax on supply of gold by nominated agencies to registered persons. |
| 25/2018-Union Territory tax(rate), dt. 31-12-2018 | View (270 KB) | देखें (659 KB) | Seeks to further amend notification No. 2/2017-Union Territory Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting. |
| 24/2018-Union Territory tax(rate), dt. 31-12-2018 | View (260 KB) | देखें (539 KB) | Seeks to further amend notification No. 1/2017-Union Territory Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting. |
| 23/2018-Union Territory tax(rate), dt. 20-09-2018 | View (360 KB) | देखें (529 KB) | Seeks to insert explanation in an entry in notification No. 12/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017. |
| 22/2018-Union Territory tax(rate), dt. 06-08-2018 | View (340 KB) | देखें (533 KB) | Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.09.2019 |
| 21/2018-Union Territory tax(rate), dt. 26-07-2018 | View (147 KB) | देखें (217 KB) | Seeks to prescribe concessional UTGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 |
Recommended Articles