[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]
G.S.R….(E).-In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720(E), dated the 28th June, 2017, namely :-
In the said notification, in the SCHEDULE, —
against S. No. 2, for the entry in column (4), the entry “Nil” shall be substituted;
against S. No. 3, for the entry in column (4), the entry “Nil” shall be substituted;
against S. No. 4, for the entry in column (4), the entry “Nil” shall be substituted;
against S. No. 4A, for the entry in column (4), the entry “Nil” shall be substituted;
against S. No. 4B, for the entry in column (4), the entry “Nil” shall be substituted;
against S. No. 39, for the entry in column (4), the entry “Nil” shall be substituted;
against S. No. 40, for the entry in column (4), the entry “Nil” shall be substituted;
against S. No. 41, for the entry in column (4), the entry “Nil” shall be substituted;
against S. No. 42, for the entry in column (4), the entry “Nil” shall be substituted;
against S. No. 47, for the entries in column (4), the entry “Nil” shall be substituted;
against S. No. 48, for the entries in column (4), the entry “Nil” shall be substituted;
against S. No. 50, for the entries in column (4), the entry “Nil” shall be substituted;
against S. No. 51, for the entries in column (4), the entry “Nil” shall be substituted;
against S. No. 52, for the entries in column (4), the entry “Nil” shall be substituted;
against S. No. 52A, for the entries in column (4), the entry “Nil” shall be substituted;
against S. No. 52B, for the entries in column (4), the entry “Nil” shall be substituted;
against S. No. 53, for the entries in column (4), the entry “Nil” shall be substituted;
against S. No. 54, for the entries in column (4), the entry “Nil” shall be substituted;
against S. No. 55, for the entries in column (4), the entry “Nil” shall be substituted.
2. This notification shall come into force on 22nd day of September, 2025.
[F. No. 190341/188/2025-TRU]
(Dheeraj Sharma) Under Secretary
Note: -The principal notification No.1/2017-Compensation Cess (Rate), dated the 28th day of June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720(E), dated the 28th day of June, 2017, and was last amended vide notification No. 3/2023-Compensation Cess (Rate), dated the 26th July, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 553(E), dated the 26th July, 2023.
[F. No. 190354/2/2025-TRU] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 16th January, 2025
Notification No. 01/2025 - Compensation Cess (Rate): Seeks to prescribe Compensation cess rate of 0.1% on supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]
G.S.R. (E).-In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with sub-section (1) of section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) and sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017),
read with sub-section (2) of section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra- state and inter-state supply of taxable goods (hereafter in this notification referred to as “the said goods”) by a
registered supplier to a registered recipient for export, from so much of the compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), as is in excess of the amount calculated at the rate of 0.1 per cent., subject to fulfilment of the following conditions, namely: -
the registered supplier shall supply the goods to the registered recipient on a tax invoice;
the registered recipient shall export the said goods within a period of ninety days from the date of issue of a tax invoice by the registered supplier;
the registered recipient shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier in respect of the said goods in the shipping bill or bill of export, as the case may be;
the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognized by the Department of Commerce;
the registered recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the same shall also be provided to the jurisdictional tax officer of the registered supplier;
the registered recipient shall move the said goods from place of registered supplier –
directly to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; or
directly to a registered warehouse from where the said goods shall be move to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported;
if the registered recipient intends to aggregate supplies from multiple registered suppliers and then export, the goods from each registered supplier shall move to a registered warehouse and after aggregation, the registered recipient shall move goods to the Port, Inland Container Deport, Airport or Land Customs Station from where they shall be exported;
in case of situation referred to in condition (vii), the registered recipient shall endorse receipt of goods on the tax invoice and also obtain acknowledgement of receipt of goods in the registered warehouse from the warehouse operator and the endorsed tax invoice and the acknowledgment of the warehouse operator shall be provided to the registered supplier as well as to the jurisdictional tax officer of such supplier; and
when goods have been exported, the registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax officer of such supplier.
The registered supplier shall not be eligible for the above-mentioned exemption if the registered recipient fails to export the said goods within a period of ninety days from the date of issue of tax invoice.
This notification shall come into force with immediate effect.
Important Keyword: Notification No. 14/2025 - Union Territory Tax (Rate), Section 7(5) UTGST Act 2017,
Words: 379; Read time: 2 minutes.
Table of Contents
[F.No.190341/188/2025-TRU] Government of India Ministry of Finance (Department of Revenue)
New Delhi, the 17th September 2025
Notification No. 17/2025 - Union Territory (Rate): Seeks to amend Notification No 17/2017 - Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
G.S.R (E).-In exercise of the powers conferred by sub-section (5) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.17/2017-Union Territory (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 708(E) dated the 28th June, 2017, namely: -
In the said notification, after clause (iv), the following clause shall be inserted, namely: -
“(v) services by way of local delivery except where the person supplying such services through electronic commerce operator is liable for registration under clause (vi) of section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub-section (1) of section 22 of the said Central Goods and Services Tax Act.”.
2. This notification shall come into force with effect from the 22nd day of September, 2025.
[F.No.190341/188/2025-TRU]
(Md. Adil Ashraf) Under Secretary to the Government of India
Note: - The principal notification number 17/2017 -Union Territory (Rate), was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 708 (E), dated the 28th June, 2017 and was last amended by notification number 08/2025-Union Territory (Rate), published in the Gazette of India, Extraordinary, vide number G.S.R. 49(E), dated 16th January, 2025.
Important Keyword: Notification No. 16/2025 - Union Territory Tax (Rate), Section 7(4)(3)(1) UTGST Act 2017, Section 15(5) CGST Act 2017,
Words: 843; Read time: 4 minutes.
Table of Contents
[F.No.190341/188/2025-TRU] Government of India Ministry of Finance (Department of Revenue)
New Delhi, the 17th September, 2025
Notification No. 16/2025 - Union Territory Tax (Rate): Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R. (E). - In exercise of the powers conferred by sub-sections (3) and (4) of section 7, sub-section (1) of section 8 and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,
hereby makes the following amendment further to amend the notification number 12/2017- Union Territory Tax (Rate), of the Government of India, in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703 (E), dated the 28th June, 2017, namely: -
In the said notification,-
In the table, -
against serial number 18, in column (3), after clause (b), the following explanation shall be inserted, namely:- “Explanation. - Nothing contained in this entry shall apply to:
local delivery services provided by an Electronic Commerce Operator; or
local delivery services provided through an Electronic Commerce Operator.”;
after serial number 36B and the entries relating thereto, the following serial numbers and entries relating thereto shall be inserted, namely: -
(1)
(2)
(3)
(4)
(5)
“36C
Heading 9971
Services of life insurance business provided by an insurer to the insured, where the insured is not a group. [Please refer to clause (zfb) in para 2] Explanation: For the removal of doubts, it is hereby clarified that:
Nil
Nil
This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual.For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance.
36D
Heading 9971
Services of health insurance business provided by an insurer to the insured, where the insured is not a group. [Please refer to clause (zfb) in para 2] Explanation: For the removal of doubts, it is hereby clarified that: This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual.For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance.
Nil
Nil
36E
Heading 9971
Reinsurance of the insurance services specified in serial numbers 36C or 36D.
Nil
Nil”;
in paragraph 2,
for clause (ze), the following shall be substituted, namely: -
“(ze)‘goods transport agency’ means any person who provides service in relation to transport of goods by road and issues a consignment note by whatever name called, but does not include
an electronic commerce operator by whom the services of local delivery are provided,
an electronic commerce operator through whom the services of local delivery are provided”;
after clause (zfa), the following clause shall be inserted, namely:-
“(zfb) For the purposes of entries at serial numbers 36C and 36D in the table above, ‘group’ means group of persons who join together with a commonality of purpose or for engaging in a common economic activity, other than availing insurance, and includes:
Employer– employee groups, where an employer-employee relationship exists between the master/group policyholder and the members of the group in accordance with the applicable laws;
Non employer– employee groups, where a clearly evident relationship exists between the master/group policyholder and the members of the group, for services/ activities other than insurance.”;
after clause (zg), the following clause shall be inserted, namely: -
“(zga) ‘health insurance business’ means the effecting of contracts which provide for sickness benefits or medical, surgical or hospital expense benefits, whether in-patient or out-patient, travel cover and personal accident cover;”.
2. This notification shall come into force with effect from the 22nd day of September, 2025.
[F.No.190341/188/2025-TRU]
(Md. Adil Ashraf) Under Secretary to the Government of India
The principal notification No. 12/2017 - Union Territory Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 703 (E), dated the 28th June, 2017 and was last amended vide notification number 06/2025-Union Territory Tax (Rate) published in the Gazette of India Extraordinary, vide number G.S.R. 43(E), dated the 16th January, 2025.
Important Keyword: Notification No. 15/2025 - Union Territory Tax (Rate), Section 7(4)(3)(1) UTGST Act 2017, Section 15(5) CGST Act 2017,
Words: 2441; Read time: 13 minutes.
Table of Contents
[F.No.190341/188/2025-TRU] Government of India Ministry of Finance (Department of Revenue)
New Delhi, the 17th September, 2025.
Notification No. 15/2025 - Union Territory Tax (Rate): Seeks to amend Notification No 11/2017- Union Territory Tax (Rate)dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R….(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, sub-section (1) and (3) of section 8, section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do,
hereby makes the following further amendments in the notification number 11/2017- Union Territory Tax (Rate), of the Government of India, in the Ministry of Finance (Department of Revenue) published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E), dated the 28th June, 2017, namely:-
In the said notification,-
with effect from the 22nd day of September, 2025,-
in the Table, -
against serial number 3, in column (3), -
against item (vii), for the entry in column (4), the entry “9” shall be substituted;
against item (viii), for the entry in column (4), the entry “9” shall be substituted;
against item (x), for the entry in column (4), the entry “9” shall be substituted;
against serial number 7, in column (3), -
against item (i), -
for the entry in column (4), the entry “2.5” shall be substituted;
in column (5), the following shall be inserted, namely: -
“Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)]”;
in item (vi), in the Explanation, in clause (a), after the words “covered by items”, the brackets and figure “(i),” shall be inserted;
(against serial number 8, in column (3),-
against item (v), for the entry in column (4), the entry “9” shall be substituted;
against item (vi), in column (4), for the figure “6”, the figure “9” shall be substituted;
against serial number 9,-
in column (3), against sub-item (b) of item (iii) in column (4), for the figure “6”, the figure “9” shall be substituted;
for item (iv) in column (3) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted: -
(3)
(4)
(5)
“(iv) Transport of goods in containers by rail by any person other than Indian Railways.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
or
9
-”;
in column (3), against item (v), in the entry in column (4), for the figure “6”, the figure “9” shall be substituted;
for item (vi) in column (3) and the entries corresponding relating thereto in columns (4) and (5), the following shall be substituted: -
(3)
(4)
(5)
“(vi) Multimodal transportation of goods where at least two different modes of transport are used by the multimodal transporter from the place of acceptance of goods to the place of delivery of goods, where;
a. Transportation of goods by any mode of transport other than air is involved..
2.5
Provided that the credit of input tax charged on goods and services used in supplying the service, other than input tax credit of input services of transportation of goods (i.e. services of transport of goods procured from other service provider), has not been taken. Provided further that where the supplier of input service of transportation of goods to a multimodal transporter charges union territory tax at a rate higher than 2.5%, credit of input tax charged on such input services of goods transportation in excess of the tax
paid or payable at the rate of 2.5%, shall not be taken. Provided also that nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India. Illustration: ‘A’ engages ‘B’ (multimodal transporter) for transport of goods from New Delhi to Gaya for Rs 1200, wherein ‘B’ uses more than one mode of transport for the movement of goods. ‘B’, for supplying the said service hires a GTA i.e., ‘C’ for Rs 600 who charges union territory tax at 9%. ‘B’ also hires ‘D’, a Container Transport Operator for Rs 400 who charges union territory tax at 2.5%, for supplying their services. ‘B’ shall be entitled to take input tax credit on the above-mentioned input services of transportation of goods as under: i.Only to the extent of Rs. 15 (2.5% of Rs. 600) and not Rs. 54 for the input service of GTA; ii.To the extent of Rs. 10 (2.5% of Rs. 400) for the input service of container transport operator.
b. At least one mode of transport is by air.
9
Provided that nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India. ”;
against serial number 10,-
in column (3), against item (i), in the entry in column (4), for the figure “6”, the figure “9” shall be substituted;
for item (ia) in column (3) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted: -
(3)
(4)
(5)
“(ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business has not been taken: [Please refer to Explanation no. (iv)] Provided further that where the supplier of input service in the same line of business charges union territory tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5% shall not be taken.
or
9
-”;
for serial number 12 and the entries relating thereto, the following shall be substituted:-
(1)
(2)
(3)
(4)
(5)
“12
Heading 9968
(i) Postal services
9
-
(ii) Courier services
9
-
Local delivery servicessupplied through electronic commerce operator where the person supplying such services is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017;other than (a) above
9
-
(iv) Delivery services other than (i), (ii) and (iii) above
9
-”;
against serial number 15, in column (3), against item (vi), for the entry in column (4), the entry “2.5” shall be substituted;
against serial number 21, in column (3),-
item (ia), and the corresponding entries relating thereto in columns (4) and (5) shall be omitted;
for item (ii), the following item shall be substituted:-
“(ii) Other professional, technical and business services other than (i) above and serial number 38 below”;
against serial number 24, in column (3), against item (ii), for the entry in column (4), the entry “9” shall be substituted;
for serial number 26 and the entries relating thereto, the following shall be substituted:-
(1)
(2)
(3)
(4)
(5)
“26
Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
(i) Services by way of job work in relation to diamonds falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
0.75
-”;
Services by way of job work in relation to- all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food falling under heading 2309 of the said chapter; goods falling under Chapter 30 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); Hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); Provided that nothing contained in clause (d) shall apply to job-work in relation to leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), respectively;
2.5
Printing of newspapers, books (including Braille books), journals and periodicals; Printing of all goods falling under Chapters 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract union territory tax @2.5% or Nil; Textiles and textile products falling under Chapters 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); bricks falling under Chapters 68 or 69 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract union territory tax @2.5%; all products, other than diamonds, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); handicraft goods; umbrella.
(iii) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption;
9
(iv) Services by way of job work other than (i), (ii), and (iii) above.
9
Services by way of any treatment or process on goods belonging to another person, in relation to-printing of newspapers, books (including Braille books), journals and periodicals;printing of all goods falling under Chapters 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract union territory tax @2.5% or Nil.
2.5
(vi) Tailoring services.
2.5
(vii) Services by way of any treatment or process on goods belonging to another person, other than (v) and (vi) above.
9
against serial number 32, in column (3),-
against item (i), for the entry in column (4), the entry “2.5” shall be substituted;
against item (ia), for the entry in column (4), the entry “2.5” shall be substituted;
against serial number 34, in column (3),-
against item (ii), for the entry in column (4), the entry “2.5” shall be substituted;
in item (iiia), the following explanation shall be inserted, namely: -
“Explanation: Nothing contained in clause (b) of this item shall apply to a ‘recognised sporting event’.”;
against item (iiia), for the entry in column (4), the entry “20” shall be substituted;
against item (iv), for the entry in column (4), the entry “20” shall be substituted;
for serial number 35 and the entries relating thereto, the following shall be substituted:-
(1)
(2)
(3)
(4)
(5)
“35
Heading 9997
(i) Beauty and physical well-being services falling under Group 99972.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)]
(ii) Other services (washing, cleaning, and dyeing services; and other miscellaneous services including services nowhere else classified).
9
-”;
Explanation.-
For the removal of doubt, it is hereby clarified that, supplies covered by item (i) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against
them in column (5), which is a mandatory rate and shall not be levied at the rate specified under this item.
against serial number 38, in column (3), for the Explanation, the following explanation shall be substituted, namely:-
“Explanation:- This entry shall be read in conjunction with serial number 437 of Schedule I of notification No. 9/2025- Union Territory Tax (Rate), dated 17th September, 2025.”
in paragraph 4 relating to Explanation,-
for clause (xxxx), the following clause shall be substituted: -
“(xxxx)‘goods transport agency’ means any person who provides service in relation to transport of goods by road and issues a consignment note by whatever name called, but does not include
electronic commerce operator by whom services of local delivery are provided;
electronic commerce operator through whom services of local delivery are provided”;
after clause (xxxx), the following clauses shall be inserted, namely: -
“(xxxxi) ‘recognised sporting event’ has the same meaning as assigned to it in clause (zw) of paragraph 2 of notification No. 12/2017 -Union Territory Tax (Rate), dated 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703 (E), dated the 28th June, 2017, as amended from time to time;
‘handicraft goods’ shall have the same meaning as assigned to it in the notification No. 32/2017 - Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time;
‘mode of transport’ means carriage of goods by road, air, rail, inland waterways or sea;
‘multimodal transporter’ means a person who,-
enters into a contract under which he undertakes to perform multimodal transportation against freight; and
acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.”.
with effect from the 1st day of April, 2025, in paragraph 4, in clause (xxxvi), the following Explanations shall be inserted, namely: -
“Explanation 1.- For the purposes of this clause, ‘premises’ means a place from where hotel accommodation services are being supplied or are to be supplied.
Explanation 2.- For the purpose of sub-clause (c), the expression ‘a person applying for registration’ shall include a person applying for amendment of registration to declare an additional place of business.”.
[F.No.190341/188/2025-TRU]
(Md. Adil Ashraf) Under Secretary to the Government of India
Note: The principal notification number 11/2017-Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 702 (E), dated the 28th June, 2017 and last amended vide notification number 05/2025-Union Territory Tax (Rate), dated the 16th January, 2025 published in the Gazette of India vide number G.S.R. 40(E), dated the 16th January, 2025.
