All notifications issued by Central Government on Union Territory Goods and Service Tax (UTGST) Rate
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%
Notification No. 17/2017-Union Territory Tax (Rate) amended upto 14th Nov, 2017- Central Government, on the recommendations of the Council, 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 –
Updated version of the Notification No. 16/2017-Union Territory Tax (Rate) dated the 28th June, 2017 as amended upto 14th Nov, 2017
Council hereby 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 Central Goods and Services Tax Act, 2017.
Notification No. 14/2017-Union Territory Tax (Rate) Council hereby notifies that the following 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, namely:-
[Updated version of the Notification No. 13/2017-Union Territory Tax (Rate) dated the 28th June, 2017 as amended upto 14th Nov, 2017
Council, hereby exempts the intra- State supply of services of description specified in column (3) of the Table below from so much of the Union Territory Tax leviable thereon under sub-section (1) of section 7 of the said Act, as is in excess of the said tax calculated at the rate specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions specified in the corresponding entry in column (5) of the said Table, namely:-
Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the union territory tax, on the intra- State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:-
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 –
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
