New UTGST Rates for Goods wef 22nd September 2025

The Government of India’s Ministry of Finance has issued a new notification, effective September 17, 2025, that supersedes a previous tax rate notification from 2017. This new directive, numbered 9/2025-Union Territory Tax (Rate), was made on the recommendations of the Council under the Union Territory Goods and Services Tax Act, 2017, and the Central Goods and Services Tax Act, 2017.

The notification establishes new tax rates for a range of goods, organizing them into seven different schedules. The specified union territory tax rates are as follows:

• Schedule I: 2.5%
• Schedule II: 9%
• Schedule III: 20%
• Schedule IV: 1.5%
• Schedule V: 0.125%
• Schedule VI: 0.75%
• Schedule VII: 14%

The tax will be levied on intra-state supplies of the goods detailed in each schedule.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 9/2025 – Union Territory Tax (Rate) | Dated: 17^th September, 2025

G.S.R. 646(E)- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 01/2017- Union Territory Tax (Rate), dated the 28^th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28^th June, 2017, except as respects things done or omitted to be done before such supersession, the Central Government, on the recommendations of the Council, hereby notifies the rate of union territory tax of-

i. 2. 5 per cent. in respect of goods specified in Schedule I,

ii. 9 per cent. in respect of goods specified in Schedule II,

iii. 20 per cent. in respect of goods specified in Schedule III

iv. 1. 5 per cent. in respect of goods specified in Schedule IV,

v. 0. 125 per cent. in respect of goods specified in Schedule V,

vi. 0. 75 per cent. in respect of goods specified in Schedule VI, and

vii. 14 per cent. in respect of goods specified in Schedule VII

appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules.

Explanation.— For the purposes of this notification,—

(a) the expressions, –

i. “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package;

ii. “pre-packaged and labelled” means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are “pre-packed” as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder;

iii. “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub­heading, heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(b) the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification;

(c) the words and expressions used and not defined in this notification, but defined in the Central Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts.

2. This notification shall come into force with effect from the 22nd day of September, 2025.

[F. No CBIC-190341/188/2025-TRU]

(Dheeraj Sharma)

Under Secretary to the Government of India

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Corrigendum to UT Tax Rate Notification No. 9/2025

MINISTRY OF FINANCE
(Department of Revenue)
CORRIGENDA
New Delhi, the 18th September, 2025

G.S.R. 678(E).— In the notification number 9/2025 – Union Territory Tax (Rate), dated the 17^th September, 2025, of the Government of India in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 646(E), dated the 17^th September, 2025,-

(i) at page 106, line 43, for “b.”, read “a”;

(ii) at page 106, line 44, for “c.”, read “b.”;

(iii) at page 106, line 45, for “d.”, read “c.”;

(iv) at page 106, line 46, for “e.”, read “d.”;

(v) at page 106, line 47, for “f.”, read “e.”;

(vi) at page 106, line 48, for “g.”, read “f.”;

(vii) at page 106, line 49, for “h.”, read “g.”;

(viii) at page 106, line 50, for “i.”, read “h.”;

[F. No. CBIC-190341/188/2025-TRU]
DHEERAJ SHARMA, Under Secy.