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Union Territory Tax Rate (Tariff) |
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Union Territory Tax (Non Tariff) |
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2021 |
2020 |
2019 |
2018 |
2017 |
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UTGST Rate Notification |
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|
Notification
No.
47/2017-Union
Territory
Tax
(Rate),
Dated
14th
November,
2017 |
|
|
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. |
|
|
Notification
No.
46/2017-Union
Territory
Tax
(Rate),
Dated
14th
November,
2017 |
|
|
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. |
|
|
Notification
No.
45/2017-Union
Territory
Tax
(Rate),
Dated
14th
November,
2017 |
|
|
Seeks
to
provide
concessional
GST
rate
of
2.5%
on
scientific
and
technical
equipments
supplied
to
public
funded
research
institutions. |
|
|
Notification
No.
44/2017-Union
Territory
Tax
(Rate),
Dated
14th
November,
2017 |
|
|
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. |
|
|
Notification
No.
43/2017-Union
Territory
Tax
(Rate),
Dated
14th
November,
2017 |
|
|
Seeks
to
amend
notification
no.
4/2017-
Union
Territory
tax(rate)
dated
28.06.2017
to
give
effect
to
gst
council
decision
regarding
reverse
charge
on
raw
cotton. |
|
|
Notification
No.
42/2017-Union
Territory
Tax
(Rate),
Dated
14th
November,
2017 |
|
|
Seeks
to
amend
notification
no.
2/2017-
Union
Territory
tax(rate)
dated
28.06.2017
to
give
effect
to
gst
council
decisions
regarding
gst
exemptions |
|
|
Notification
No.
41/2017-Union
Territory
Tax
(Rate),
Dated
14th
November,
2017 |
|
|
Seeks
to
amend
notification
no.
1/2017-
Union
Territory
tax(rate)
dated
28.06.2017
to
give
effect
to
gst
council
decisions
regarding
gst
rates. |
|
|
Notification
No.
40/2017-Union
Territory
Tax
(Rate),
Dated
23rd
October,
2017 |
|
|
Seeks
to
prescribe
Union
Territory
tax
rate
of
0.05%
on
intra-State
supply
of
taxable
goods
by a
registered
supplier
to a
registered
recipient
for
export
subject
to
specified
conditions. |
|
|
Notification
No.
39/2017-Union
Territory
Tax
(Rate),
Dated
18th
October,
2017 |
|
|
Seeks
to
reduce
GST
rate
on
Food
preparations
put
up
in
unit
containers
and
intended
for
free
distribution
to
economically
weaker
sections
of
the
society
under
a
programme
duly
approved
by
the
Central
Government
or
any
State
Government. |
|
|
Notification
No.
38/2017-Union
Territory
Tax
(Rate),
Dated
13th
October,
2017 |
|
|
Seeks
to
exempt
payment
of
tax
under
section
7(4)
of
the
UTGST
Act,
2017
till
31.03.2018 |
|
|
Notification
No.
37/2017-Union
Territory
Tax
(Rate),
Dated
13th
October,
2017 |
|
|
Seeks
to
prescribe
Union
Territory
Tax
rate
on
the
leasing
of
motor
vehicles. |
|
|
Notification
No.
36/2017-Union
Territory
Tax
(Rate),
Dated
13th
October,
2017 |
|
|
Seeks
to
amend
notification
No.
4/2017-Integrated
Tax
(Rate). |
|
|
Notification
No.
35/2017-Union
Territory
Tax
(Rate),
Dated
13th
October,
2017 |
|
|
Seeks
to
amend
notification
No.
2/2017-Integrated
Tax
(Rate). |
|
|
Notification
No.
34/2017-Union
Territory
Tax
(Rate),
Dated
13th
October,
2017 |
|
|
Seeks
to
amend
notification
No.
1/2017-Integrated
Tax
(Rate). |
|
|
Notification
No.
33/2017-Union
Territory
Tax
(Rate),
Dated
13th
October,
2017 |
|
|
Seeks
to
amend
notification
No.
13/2017-UTT(R)
regarding
services
provided
by
Overseeing
Committee
members
to
RBI
under
RCM. |
|
|
Notification
No.
32/2017-Union
Territory
Tax
(Rate),
Dated
13th
October,
2017 |
|
|
Seeks
to
amend
notification
No.
12/2017-UTT(R). |
|
|
Notification
No.
31/2017-Union
Territory
Tax
(Rate),
Dated
13th
October,
2017 |
|
|
Seeks
to
amend
notification
No.
11/2017-UTT(R). |
|
|
Notification
No.
30/2017-Union
Territory
Tax
(Rate),
Dated
29th
September,
2017 |
|
|
Exempting
supply
of
services
associated
with
transit
cargo
to
Nepal
and
Bhutan. |
|
|
Notification
No.
29/2017-Union
Territory
Tax
(Rate),
Dated
22nd
September,
2017 |
|
|
Seeks
to
amend
notification
no.
5/2017-
integrated
tax(rate)
dated
28.06.2017
to
give
effect
to
gst
council
decisions
regarding
restriction
of
refund
on
corduroy
fabrics. |
|
|
Notification
No.
28/2017-Union
Territory
Tax
(Rate),
Dated
22nd
September,
2017 |
|
|
Seeks
to
amend
notification
no.
2/2017-
Union
Territory
tax(rate)
dated
28.06.2017
to
give
effect
to
gst
council
decisions
regarding
gst
exemptions |
|
|
Notification No.
27/2017-Union
Territory
Tax
(Rate),
Dated
22nd September, 2017 |
|
|
Seeks to amend notification no. 1/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. |
|
|
Notification No.
26/2017-Union
Territory
Tax
(Rate),
Dated
21st September, 2017 |
|
|
Exempt certain supplies to NPCIL. |
|
|
Notification No.
25/2017-Union
Territory
Tax
(Rate),
Dated
21st September, 2017 |
|
|
Seeks to amend notification No. 12/2017-UTT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017. |
|
|
Notification No.
24/2017-Union
Territory
Tax
(Rate),
Dated
21st September, 2017 |
|
|
Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services. |
|
|
Notification No.
23/2017-Union
Territory
Tax
(Rate),
Dated
22nd
August, 2017 |
|
|
Seeks to amend notification No. 17/2017-UTT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc. |
|
|
Notification No.
22/2017-Union
Territory
Tax
(Rate),
Dated
22nd
August, 2017 |
|
|
Seeks to amend notification No. 13/2017-UTT(R) to amend RCM provisions for GTA and to insert explanation for LLP. |
|
|
Notification No.
21/2017-Union
Territory
Tax
(Rate),
Dated
22nd
August, 2017 |
|
|
Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP. |
|
|
Notification No.
20/2017-Union
Territory
Tax
(Rate),
Dated
22nd
August, 2017 |
|
|
Seeks to amend notification No. 11/2017-UTT(R), to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge UTGST @ 6%. |
|
|
Notification No.
19/2017-Union
Territory
Tax (Rate), Dated
18th
August, 2017 |
|
|
Seek to reduce UTGST rate on specified parts of tractors from 14% to 9 %. |
|
|
Notification No.
18/2017-Union
Territory
Tax (Rate), Dated
30th June, 2017 |
|
|
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), Dated 28th June, 2017 |
|
|
To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator |
|
|
Notification No.
16/2017-Union
Territory
Tax (Rate), Dated 28th June, 2017 |
|
|
To notify 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 |
|
|
Notification No.
15/2017-Union
Territory
Tax (Rate), Dated 28th June, 2017 |
|
|
To notify the supplies not eligible for refund of unutilised ITC under UTGST Act |
|
|
Notification No.
14/2017-Union
Territory
Tax (Rate), Dated 28th June, 2017 |
|
|
To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act |
|
|
Notification No.
13/2017-Union
Territory
Tax (Rate), Dated 28th June, 2017 |
|
|
To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act |
|
|
Notification No.
12/2017-Union
Territory
Tax (Rate), Dated 28th June, 2017 |
|
|
To notify the exemptions on supply of services under UTGST Act |
|
|
Notification No.
11/2017-Union
Territory
Tax (Rate), Dated 28th June, 2017 |
|
|
To notify the rates for supply of services under UTGST Act |
|
|
Corrigendum Dated
30th June, 2017 |
|
|
Notification No.
10/2017-Union
Territory
Tax (Rate), Dated 28th June, 2017 |
|
|
UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1) |
|
|
Notification No.
09/2017-Union
Territory
Tax (Rate), Dated 28th June, 2017 |
|
|
Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1) |
|
|
Notification No.
08/2017-Union
Territory
Tax (Rate), Dated 28th June, 2017 |
|
|
UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1) |
|
|
Notification No.
07/2017-Union
Territory
Tax (Rate), Dated 28th June, 2017 |
|
|
Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) and section 55 CSD of CGST Act |
|
|
Notification No.
06/2017-Union
Territory
Tax (Rate), Dated 28th June, 2017 |
|
|
Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act |
|
|
Notification No.
05/2017-Union
Territory
Tax (Rate), Dated 28th June, 2017 |
|
|
Notification specifying supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act |
|
|
Notification No.
04/2017-Union
Territory
Tax (Rate), Dated 28th June, 2017 |
|
|
Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3) |
|
|
Notification No.
03/2017-Union
Territory
Tax (Rate), Dated 28th June, 2017 |
|
|
2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1) |
|
|
Notification No.
02/2017-Union
Territory
Tax (Rate), Dated 28th June, 2017 |
|
|
UTGST exempt goods notified under section 8 (1) |
|
|
Corrigendum Dated
27th July, 2017 |
|
|
Corrigendum Dated
12th July, 2017 |
|
|
Notification No.
01/2017-Union
Territory
Tax (Rate), Dated 28th June, 2017 |
|
|
UTGST Rate Schedule notified under section 7 (1) |
|
|
Corrigendum Dated 27th July, 2017 |
|
|
Corrigendum Dated
12th July, 2017 |
|
|
Corrigendum Dated
30th June, 2017 |
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