Ministry of Finance issued Notification No. 04/2025-Union Territory Tax (Rate) on January 16, 2025, making amendments to Notification No. 8/2018-Union Territory Tax (Rate), dated January 25, 2018. The amendment increases the GST rate on sale of all old and used vehicles, including EVs other than those specified from 6% to 9%. This change follows the Central Government’s exercise of powers under Section 8(1) of the Union Territory Goods and Services Tax Act, 2017, and is made in line with the recommendations of the GST Council. The revised rate applies immediately, and it forms part of the broader adjustment of GST rates for specific goods and services in the Union Territories.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 04/2025-Union Territory Tax (Rate) | Dated: 16th January, 2025
G.S.R. 60(E).— In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendation of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2018-Union Territory Tax (Rate), dated the 25th January, 2018, published in the Gazette of India, Extraordinary, Part II, section 3,sub-section (i), vide number G.S.R. 90(E), dated the 25th January, 2018, namely :-
In the said notification, in the TABLE, against S. No. 4, in column (4), for the entry “6%”, the entry “9%” shall be substituted.
2. This notification shall come into force with immediate effect.
[F. No. 190354/2/2025-TRU]
AMREETA TITUS, Dy. Secy.
Note:- The principal notification No. 8/2018-Union Territory Tax (Rate), dated the 25th January, 2018, was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 90(E), dated the 25th January, 2018.
