All notifications issued by Central Government on Union Territory Goods and Service Tax (UTGST) Rate
Notification 08/2025 revises the definition of “specified premises” under the UTGST Act, effective April 1, 2025, aligning with earlier provisions.
Notification 07/2025 modifies Union Territory Tax rates, specifying exemptions for body corporates and composition levy, effective January 2025.
Notification 06/2025 amends Union Territory GST, exempting motor accident insurance and NSDC-approved training partners. Effective from April 1, 2025.
Union Territory GST Notification 05/2025 revises definitions and processes for declaring “specified premises” for hotels, introducing new declaration formats for compliance.
Notification 04/2025 raises the GST rate from 6% to 9% under the Union Territory Tax Act, effective from January 16, 2025.
GST exemption extended to food inputs used for ICDS schemes under Notification No. 03/2025. Effective immediately under Union Territory GST Act, 2017.
Notification No. 02/2025 includes Gene Therapy under GST exemptions and updates ‘pre-packaged and labelled’ goods definition for UTGST, effective immediately.
Notification No. 01/2025 updates GST rates for Fortified Rice Kernel (FRK) and revises the definition of ‘pre-packaged and labelled’ goods under Union Territory GST Act.
Government of India corrects any property to any immovable property in Union Territory Tax Rate Notification issued on October 8, 2024.
The Ministry of Finance amends Union Territory tax rates for helicopter passenger transport, effective October 10, 2024, clarifying service conditions.
