Union Territory Tax (UTGST) Rate Notifications issued by CBIC (2017-2018)

Union Territory Tax (UTGST) Rate Notifications issued by CBIC (2017-2018), under the UTGST Act/ Rules 2017

Union Territory Tax Rate Notification No./ Date/ Particulars
CBEC Notification 9/2018 UT Tax Rate dt. 25 Jan. 2018 : CBEC amends Notification No. 45/2017-UTGST (Rate).
CBEC Notification 8/2018 UT Tax Rate dt. 25 Jan. 2018 : CBEC amends Notification No. 1/2017-UTGST(Rate).
CBEC Notification 7/2018 UT Tax Rate dt. 25 Jan. 2018 : CBEC amends Notification No. 2/2017-UTGST (Rate).
CBEC Notification 6/2018 UT Tax Rate dt. 25 Jan. 2018 : CBEC amends Notification No.1/2017-UTGST (Rate).
CBEC Notification 5/2018 UT Tax Rate dt. 25 Jan. 2018 : CBEC notifies exemption from UTGST in respect of  Central Government’s share of Profit Petroleum.
CBEC Notification 4/2018 UT Tax Rate dt. 25 Jan. 2018 : CBEC notifies 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.
CBEC Notification 3/2018 UT Tax Rate dt. 25 Jan. 2018 : CBEC amends notification No. 13/2017- Central Tax (Rate) to specify services under RCM which are supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property.
CBEC Notification 2/2018 UT Tax Rate dt. 25 Jan. 2018 : CBEC amends notification No. 12/2017- Union Territory Tax (Rate) to exempt certain services as recommended by GST Council.
CBEC Notification 1/2018 UT Tax Rate dt. 25 Jan. 2018 : CBEC amends notification No. 11/2017- Union Territory Tax (Rate) to notify UTGST rates of various services as recommended by GST Council.
CBEC Notification 47/2017 UT Tax Rate dt. 14 Nov. 2017 : CBEC Notifies Exemption for Admission Service to Protected Monuments under GST, applicable w.e.f. 15 Nov. 2017.
CBEC Notification 46/2017 UT Tax Rate dt. 14 Nov. 2017CBEC Notifies reduced GST Rate of 5% for Restaurants/ Job Work on Handicraft Goods, applicable w.e.f. 15 Nov. 2017.
CBEC Notification 45/2017 UT Tax Rate dt. 14 Nov. 2017CBEC Notifies Concessional 2.5% GST Rate for Scientific and Technical Equipments supplied to public funded research institutions w.e.f. 15 Nov. 2017.
CBEC Notification 44/2017 UT Tax Rate dt. 14 Nov. 2017CBEC notifies amendments in GST provisions regarding restriction/ non-refund of Unutilised ITC for certain Fabrics (corduroy/ narrowly woven), applicable w.e.f. 15 Nov. 2017.
CBEC Notification 43/2017 UT Tax Rate dt. 14 Nov. 2017CBEC notifies that GST is Payable on Raw Cotton under Reverse Charge (RCM), applicable w.e.f. 15 Nov. 2017.
CBEC Notification 41/2017 UT Tax Rate dt. 14 Nov. 2017 : CBEC notifies amended/ reduced GST Rates for Various items of Goods and Services, applicable w.e.f. 15 Nov. 2017.
CBEC Notification 40/2017 UT Tax Rate dt. 23 Oct. 2017CBEC Notifies 0.1% GST Rate for Supplies of Goods to Merchant Exporters for Exports.
CBEC Notification 18/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC Amends Notification 1/2017 Union Territory Tax Rate dt. 28 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%.
CBEC Notification 17/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies certain categories of services where tax is payable by e-commerce operator in respect of intra-state supplies under the UTGST Act, 2017.
CBEC Notification 16/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods/ services received by them under UTGST Act, e.g. United Nations, etc.
CBEC Notification 15/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies that no refund of unutilised input tax credit shall be allowed under Section 21 (xiv) of the UTGST Act, 2017 read with Section 54(3) of the CGST Act, 2017, in respect of services specified in item 5(b) of Schedule II thereto.
CBEC Notification 14/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies that certain activities or transactions of ‘Public Authority’ not to be treated as Supply of Goods or Services under the UTGST Act, 2017.
CBEC Notification 13/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies specified intra-state supplies of Services where union territory tax is payable on reverse charge basis by the intra-state recipient of such Services under the UTGST Act, 2017.
CBEC Notification 12/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies certain intra-state supply of services to be exempt from union territory tax under the UTGST Act, 2017.
Corrigendum dt. 30 June 2017 to CBEC Notification 11/2017 Union Territory Tax Rate
CBEC Notification 11/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies union territory tax rates for intra-state supply of services under the UTGST Act, 2017. ALso notifies scheme of classification of services as per Notification No. 11/2017 Central Tax Rate dt. 28 June 2017.
CBEC Notification 10/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies exemption for dealers operating under Margin Scheme notified under UTGST Act, 2017.
CBEC Notification 9/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies certain intra-state supplies of Goods/ Services by an unregistered person, received by a TDS deductor shall be exempt from the union territory tax under the UTGST Act, 2017.
CBEC Notification 8/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies certain intra-state supplies of Goods/ Services, received by a registered person from an unregistered person (upto Rs. 5000/ day), to be exempt from union territory tax on reverse charge basis under the UTGST Act, 2017.
CBEC Notification 7/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies that supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers shall be exempt from union territory tax under the UTGST Act, 2017.
CBEC Notification 6/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies that CSD shall be entitled to 50% refund of union territory tax paid by it on all inward supplies of goods, under the UTGST Act, 2017.
CBEC Notification 5/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies certain supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed, under Section 54(3) of the CGST Act, 2017 read with Section 21 of the UTGST Act, 2017.
CBEC Notification 4/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies specified intra-state supplies of Goods where union territory tax is payable on reverse charge basis by the intra-state recipient of such goods under the UTGST Act, 2017.
CBEC Notification 3/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies concessional tax rate  of 2.5% for supplies to oil exploration and production, under the UTGST Act, 2017.
CBEC Notification 2/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies certain intra-state supplies of Goods to be exempt from union territory tax under the UTGST Act, 2017.
Corrigendum dt. 30 June 2017 to CBEC Notification 1/2017 Union Territory Tax Rate
CBEC Notification 1/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC Notifies Union Territory tax rate, in respect of intra-state supplies, at 2.5%, 6%, 9%, 14%, 1.5% and .125% and lists respective items in UTGST Rate Schedule, under the UTGST Act, 2017.

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