Union Territory Tax (Rate) Notifications

CBIC exempt UTGST on satellite launch services

Notification No. 05/2020-Union Territory Tax (Rate) [G.S.R. 645(E).] - (16/10/2020) -

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. Notification No. 05/2020 – Union Territory Tax (Rate) Dated 16th October, 2020. Government of India Ministry of Finance [...

CBIC extends UTT exemption on 2 type of transportation Services

Notification No. 04/2020-Union Territory Tax (Rate) [G.S.R. 606(E)] - (30/09/2020) -

Notification No. 04/2020 – Union Territory Tax (Rate)– dated 30th September, 2020- CBIC extends exemptions on supply Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India and Services by way of transportation of goods by a vessel from customs station of cl...

CBIC revises UTGST rate of Matchsticks & Telephone Sets

Notification No. 03/2020-Union territory Tax (Rate) [G.S.R. 218(E)] - (25/03/2020) -

Seeks to amend notification No. 1/2017-Union Territory Tax (Rate) to prescribe uniform UTGST rate of 12% on all matchsticks & 18 % on all telephone sets vide Notification No. 03/2020–Union Territory Tax (Rate) dated 25th March, 2020. Ministry of Finance (Department of Revenue) Notification No. 03/2020-Union territory Tax (Rate) New ...

UTGST reduced to 5% on MRO services of aircraft with full ITC

Notification No. 02/2020-Union Territory Tax (Rate) [G.S.R. 1211(E).] - (25/03/2020) -

CBIC amends Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 reducing UTGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC vide Notification No. 02/2020–Union Territory Tax (Rate) dated 25th March, 2020 Ministry of Finance (Department of Revenue) Notification...

UTGST: CBIC notifies rate of GST on supply of lottery

Notification No. 1/2020-Union territory Tax (Rate) [G.S.R. 136(E)] - (21/02/2020) -

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 GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 1/2020-Union territory Tax (Rate) New Delhi, the 21st February, 2020 G.S.R. 136(E).– In exercise of the powers conferred...

UTGST: RCM on renting of motor vehides – req

Notification No. 29/2019-Union Territory Tax (Rate) [G.S.R. 975(E).] - (31/12/2019) -

Notification No. 29/2019-Union Territory Tax (Rate)- 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. Government of India Ministry of Finance (Department of Revenue) New Delhi Notificati...

UTGST exemption on certain services | 38th GST Council meeting

Notification No. 28/2019-Union Territory Tax (Rate) [G.S.R. 974(E).] - (31/12/2019) -

Notification No. 28/2019- Union Territory Tax (Rate)– 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. Government of India Ministry of Finance (Department of Revenue) New Delhi Notification No. 28/2019- Union Territor...

UTGST: Changes in GST rate on goods | 38th GST Council Meeting

Notification No. 27/2019-Union Territory Tax (Rate) - (30/12/2019) -

Notification No. 27/2019-Union Territory Tax (Rate)– 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. Government of India Ministry of Finance Department of Revenue Notification No. 27/2019-Union Territory Tax ...

UTGST: Bus body building includes building of body on chassis of any vehicle

Notification No. 26/2019-Union Territory Tax (Rate) [G.S.R. 872(E).] - (22/11/2019) -

Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 which is ‘For the purposes of this entry, the term ‘bus body building’ shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff...

UTGST: Grant of alcoholic liquor licence is not a supply of goods/service

Notification No. 25/2019-Union Territory Tax (Rate) [G.S.R. 748(E).] - (30/09/2019) -

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 vide Notification No. 25/2019-Union Territory Tax (Rate) dated 30th September, 2019 Government of India Ministry of Finance (Department of Revenue) Notification...