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

UTGST Rate Notification

Notification No. 30/2018-Union Territory Tax (Rate), Dated 31st December, 2018

Seeks to insert explanation in an item in notification No. 11/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.

Notification No. 29/2018-Union Territory Tax (Rate), Dated 31st December, 2018

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 in its 31st meeting held on 22.12.2018.

Notification No. 28/2018-Union Territory Tax (Rate), Dated 31st December, 2018

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 31st meeting held on 22.12.2018.

Notification No. 27/2018-Union Territory Tax (Rate), Dated 31st December, 2018

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 in its 31st meeting held on 22.12.2018..

Notification No. 26/2018-Union Territory Tax (Rate), Dated 31st December, 2018

Union Territory Tax (Rate)-seeks to exempt Union Territory tax on supply of gold by nominated agencies to registered persons..

Corrigendum Dated 31st January, 2019

Notification No. 25/2018-Union Territory Tax (Rate), Dated 31st December, 2018

Seeks to further amend notification No. 2/2017-Union Territory Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.

Notification No. 24/2018-Union Territory Tax (Rate), Dated 31st December, 2018

Seeks to further amend notification No. 1/2017-Union Territory Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.

Notification No. 23/2018-Union Territory Tax (Rate), Dated 20th September, 2018

Seeks to insert explanation in an entry in notification No. 12/2017 - Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017.

Notification No.22/2018-Union Territory Tax (Rate), Dated 06th August, 2018

Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.09.2019.

Notification No. 21/2018-Union Territory Tax (Rate), Dated 26th July, 2018

Seeks to prescribe concessional UTGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.

Notification No. 20/2018-Union Territory Tax (Rate), Dated 26th July, 2018

Seeks to amend Notification 05/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.

Notification No. 19/2018-Union Territory Tax (Rate), Dated 26th July, 2018

Seeks to amend Notification 02/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.

Notification No. 18/2018-Union Territory Tax (Rate), Dated 26th July, 2018

Seeks to amend Notification 01/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018.

Notification No. 17/2018-Union Territory Tax (Rate), Dated 26th July, 2018

Seeks to insert explanation in an item in notification No. 11/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017.

Notification No. 16/2018-Union Territory Tax (Rate), Dated 26th July, 2018

Seeks to amend notification No. 14/2017- Union Territory Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.

Notification No. 15/2018-Union Territory Tax (Rate), Dated 26th July, 2018

Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).

Notification No. 14/2018-Union Territory Tax (Rate), Dated 26th July, 2018

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 28th meeting held on 21.07.2018.

Notification No.13/2018-Union Territory Tax (Rate), Dated 26th July, 2018

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 in its 28th meeting held on 21.07.2018.

2020rdana" size="2">2020or="#333333" size="2" face="Verdana, Arial, Helvetica"> Notification No. 12/2018-Union Territory Tax (Rate), Dated 29th June, 2018

Seeks to exempt payment of tax under section 7(4) of the UTGST Act, 2017 till 30.09.2018.

Notification No. 11/2018-Union Territory Tax (Rate), Dated 28th May, 2018

Seeks to amend notification No. 04/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM).

Notification No. 10/2018-Union Territory Tax (Rate), Dated 23rd March, 2018

Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.06.2018.

Notification No. 09/2018-Union Territory Tax (Rate), Dated 25th January, 2018

Seeks to amend Notification No.45/2017-UTGST (Rate).

Notification No. 08/2018-Union Territory Tax (Rate), Dated 25th January, 2018

Seeks to amend Notification No.1/2017-UTGST(Rate).

Notification No. 07/2018-Union Territory Tax (Rate), Dated 25th January, 2018

Seeks to amend Notification No.2/2017-UTGST (Rate).

Notification No. 06/2018-Union Territory Tax (Rate), Dated 25th January, 2018

Seeks to amend Notification No.1/2017-UTGST (Rate).

Notification No. 05/2018-Union Territory Tax (Rate), Dated 25th January, 2018

Seeks to exempt Central Government’s share of Profit Petroleum from Union Territory Tax

Notification No. 04/2018-Union Territory Tax (Rate), Dated 25th January, 2018

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.

Notification No. 03/2018-Union Territory Tax (Rate), Dated 25th January, 2018

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).

Notification No. 02/2018-Union Territory Tax (Rate), Dated 25th January, 2018

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.

Notification No. 01/2018-Union Territory Tax (Rate), Dated 25th January, 2018

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 in its 25th meeting held on 18.01.2018.