All notifications issued by Central Government on Union Territory Goods and Service Tax (UTGST) Rate
The Ministry of Finance has exempted a range of essential goods from GST in Union Territories, including fresh food, agricultural products, books, and specific medicines.
A new tax notification from the Ministry of Finance revises Union Territory tax rates on goods, effective September 17, 2025, superseding a 2017 order.
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.
