All notifications issued by Central Government on Union Territory Goods and Service Tax (UTGST) Rate
CBEC hereby amends Notification No.1/2017-UTGST (Rate)., dated 28th June, 2017 related to UTGST Rate Schedule notified under section 9(1) with effect from 25.01.2018
CBEC hereby exempts the intra-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both, from so much of the Union territory tax as is leviable on the consideration paid to the Central Government in the form of Central Government’s share of profit petroleum as defined in the contract entered into by the Central Government in this behalf.
Notification No. 4/2018-Union Territory Tax (Rate) Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.
Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).
Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018
Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018
Seeks to amend notification No. 12/2017-UTT(R) so as to extend exemption to admission to protected monument and to consolidate entry at Sl. No. 11A & 11B vide Notification No. 47/2017- Union Territory Tax (Rate)
Seeks to amend notification No. 11/2017-UTT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on handicraft goods @ 2.5% and to substitute Services provided in item (vi) against Sl No. 3 in table vide Notification No. 46/2017-Union Territory Tax (Rate).
Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions vide Notification No. 45/2017-Union territory Tax (Rate)
Seeks to amend notification no. 5/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics vide Notification No. 44/2017-Union territory Tax (Rate)
