The Notifications as initially published is presented. Subsequent amendments is not updated in the respective Notifications.

UTGST Rate Notification

Notification No. 29/2019-Union Territory Tax (Rate), Dated 30th December, 2019

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.

Notification No. 28/2019-Union Territory Tax (Rate), Dated 30th December, 2019

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.

Notification No. 27/2019-Union Territory Tax (Rate), Dated 30th December, 2019

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.

Notification No. 26/2019-Union Territory Tax (Rate), Dated 22nd November, 2019

Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017.

Notification No. 25/2019-Union Territory Tax (Rate), Dated 30th September, 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.

Notification No. 24/2019-Union Territory Tax (Rate), Dated 30th September, 2019

Seeks to amend notification No. 07/2019 - Union Territory Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.

Notification No. 23/2019-Union Territory Tax (Rate), Dated 30th September, 2019

Seeks to amend notification No. 04/2018 - Union Territory Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.

Notification No. 22/2019-Union Territory Tax (Rate), Dated 30th September, 2019

Seeks 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 37th meeting held on 20.09.2019.

Notification No. 21/2019-Union Territory Tax (Rate), Dated 30th September, 2019

Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.

Notification No. 20/2019-Union Territory Tax (Rate), Dated 30th September, 2019

Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.

Notification No. 19/2019-Union Territory Tax (Rate), Dated 30th September, 2019

Seeks to exempt supply of goods for specified projects under FAO.

Notification No. 18/2019-Union Territory Tax (Rate), Dated 30th September, 2019

Seeks to amend notification No 2/2019- Union territory Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.

Notification No. 17/2019-Union Territory Tax (Rate), Dated 30th September, 2019

Seeks to amend notification No 26/2018- Union territory Tax (Rate) dated 31.12.2018 so as to exempt UTGST on supplies of silver and platinum by nominated agencies to registered persons.

Notification No. 16/2019-Union Territory Tax (Rate), Dated 30th September, 2019

Seeks to amend notification No 3/2017- Union territory Tax (Rate) dated 28.6.2017 so as to extend concessional UTGST rates to specified projects under HELP/OALP, and other changes.

Notification No. 15/2019-Union Territory Tax (Rate), Dated 30th September, 2019

Seeks to amend notification No 2/2017- Union territory Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.

Notification No. 14/2019-Union Territory Tax (Rate), Dated 30th September, 2019

Seeks to amend notification No 1/2017- Union territory Tax (Rate) dated 28.6.2017 so as to specify effective UTGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.

Notification No. 13/2019-Union Territory Tax (Rate), Dated 31st July, 2019

Seeks to exempt the hiring of Electric buses by local authorities from GST.

Notification No. 12/2019-Union Territory Tax (Rate), Dated 31st July, 2019

Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.

Notification No. 11/2019-Union Territory Tax (Rate), Dated 29th June, 2019

Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.

Notification No. 10/2019-Union Territory Tax (Rate), Dated 10th May, 2019

Seeks to amend notification No. 11/ 2017- Union Territory Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC

Notification No. 09/2019-Union Territory Tax (Rate), Dated 29th March, 2019

Seeks to amend notification No. 02/2019- Union Territory Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Union Territory Tax (Rate).

Notification No. 08/2019-Union Territory Tax (Rate), Dated 29th March, 2019

Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.

Notification No. 07/2019-Union Territory Tax (Rate), Dated 29th March, 2019

Seeks to notify certain services to be taxed under RCM under section 7(4) of UTGST Act as recommended by Goods and Services Tax Council for real estate sector.

Notification No. 06/2019-Union Territory Tax (Rate), Dated 29th March, 2019

Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.

Notification No. 05/2019-Union Territory Tax (Rate), Dated 29th March, 2019

Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.

Notification No. 04/2019-Union Territory Tax (Rate), Dated 29th March, 2019

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 for real estate sector.

Notification No. 03/2019-Union Territory Tax (Rate), Dated 29th March, 2019

Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.

Corrigendum Dated 25th April, 2019

Corrigendum Dated 30th August, 2019

Notification No. 02/2019-Union Territory Tax (Rate), Dated 07th March, 2019

To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs.

Notification No. 01/2019-Union Territory Tax (Rate), Dated 29th January, 2019

Seeks to rescind notification No. 8/2017-Union Territory Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts.