Union Territory Tax (Rate) Notifications

UTGST: ECO to pay GST on services provided by way of house-keeping

Notification No. 23/2017-Union Territory Tax (Rate) (22/08/2017)

Seeks to amend notification No. 17/2017-UTT(R) to make electronic commerce operator (ECO) responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc....

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UTGST: GST RCM provisions amended & explanation for LLP inserted

Notification No. 22/2017- Union Territory Tax (Rate) (22/08/2017)

Seeks to amend notification No. 13/2017-UTT(R) to amend RCM provisions for GTA and to insert explanation for LLP. Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm...

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UTGST exemption on services by Fair Price Shops to Govt / FIFA etc

Notification No. 21/2017- Union Territory Tax (Rate) (22/08/2017)

CBEC Seeks to amend notification No. 12/2017-CT(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. ...

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UTGST- Reduction in rate on specified supplies of Works Contract Services etc

Notification No. 20/2017-Union Territory Tax (Rate) (22/08/2017)

CBEC 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 I...

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UTGST rate on specified parts of tractors reduced from 14% to 9 %

Notification No.19/2017-Union Territory Tax (Rate) (18/08/2017)

CBEC reduces UTGST rate on specified parts of tractors reduced from 14% to 9 % which includes Silencer assembly for tractors and parts thereof, Clutch assembly and its parts thereof for tractors, Steering wheels and its parts thereof for tractor, Hydraulic and its parts thereof for tractors...

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Govt reduces GST Rate on fertilisers

Notification No. 18/2017-Union Territory Tax (Rate) (30/06/2017)

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% ...

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UTGST on intra-State supplies of certain Services by e-commerce operator

Notification No. 17/2017-Union Territory Tax (Rate) (28/06/2017)

Government hereby notifies that in case of the following categories of services, the tax on intra- State supplies shall be paid by the electronic commerce operator –...

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Govt notifies Specialised agencies entitled to claim refund of UTGST

Notification No. 16/2017-Union Territory Tax (Rate) (28/06/2017)

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...

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Supplies which are not eligible for refund of unutilised ITC under UTGST Act

Notification No. 15/2017-Union Territory Tax (Rate) (28/06/2017)

CG notifies that no refund of unutilised input tax credit shall be allowed under clause (xiv) of section 21 of the said Union Territory Goods and Services Tax Act, read with sub-section (3) of section 54 of the said Central Goods and Services Tax Act, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the ...

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What not to be treated as supply of goods or service under UTGST Act

Notification No. 14/2017-Union Territory Tax (Rate) (28/06/2017)

Activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service, n...

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