Important Keyword: Notification No. 09/2024 – Union Territory Tax (Rate), Reverse Charge GST Rent, Renting of Property GST, Notification 13/2017 GST, UTGST, Finodha GST Expert,
Words: 907; Read time: 5 minutes.
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[F. No. 190354/149/2024-TO(TRU-II) – Part-I CBEC] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
New Delhi, the 8th October, 2024
Notification No. 09/2024 - Union Territory Tax (Rate): Seeks to amend Notification No.13/2017-Union Territory Tax (Rate) dated 28.06.2017
GST [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 (3) of section 7 of the UTGST 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.13/2017-Union Territory Tax (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. 704(E), dated the 28th June, 2017, namely: -
In the said notification, in the Table, after serial number 5AA and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3) and (4) shall be inserted, namely: -
(1)
(2)
(3)
(4)
“5AB
Service by way of renting of any property other than residential dwelling.
Any unregistered person
Any registered person.”
This notification shall come into force with effect from the 10th day of October, 2024.
(Dilmil Singh Soach) Under Secretary to the Government of India
Note: -The principal notification no. 13/2017 -Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) , vide number
G.S.R. 704 (E), dated the 28th June 2017 and was last amended vide notification no. 14/2023 -Union Territory Tax (Rate), dated the 19th October 2023 published in the Gazette of India, Extraordinary, Part II , Section 3 , Sub-section (i) vide number G.S.R. 767(E), dated the 19th October 2023.
Q1: What is the purpose of Notification No. 09/2024 – Union Territory Tax (Rate)?
Answer: This notification inserts entry 5AB in the reverse charge list of Notification No. 13/2017, making registered persons liable to pay GST on renting of any property (except residential dwellings) received from unregistered suppliers in Union Territories. —
Q2: What type of services does entry 5AB cover?
Answer: Entry 5AB applies to “Service by way of renting of any property other than residential dwelling.” It includes commercial property leases or rentals. 🏢 Example: Renting a shop, office space, or warehouse by a registered person from an unregistered landlord. —
Q3: Who is liable to pay GST under this notification?
Answer: The registered person receiving the service is liable to pay GST under reverse charge mechanism (RCM) if the supplier (landlord) is unregistered. 📌 Need RCM assistance? Visit: https://finodha.in/gst-compliance/ —
Q4: Does this rule apply to residential property rentals?
Answer: No❌. Residential dwelling rentals are excluded. Entry 5AB only applies to non-residential (commercial/industrial) property rentals. —
Q5: When does this reverse charge provision come into force?
Answer: This provision takes effect from 10th October 2024, as stated in the notification. —
Q6: How does this affect registered businesses operating in Union Territories?
Answer: Registered businesses leasing commercial premises from unregistered landlords must now: ✔️ Pay GST on reverse charge ✔️ Report in GSTR-3B ✔️ Claim ITC, if eligible —
Q7: Which principal notification has been amended by this?
Answer: Notification No. 13/2017–Union Territory Tax (Rate), originally issued on 28 June 2017, is amended by this Notification No. 09/2024. 📜 Reference: G.S.R. 704(E), dated 28.06.2017 —
Q8: Is this reverse charge applicable pan-India?
Answer: No. This notification specifically applies to Union Territories like Andaman & Nicobar Islands, Chandigarh, Daman & Diu, Dadra & Nagar Haveli, Lakshadweep, and Ladakh under the UTGST Act. —
Q9: Can the recipient of rent claim Input Tax Credit (ITC)?
Answer: Yes✅, the registered recipient can claim ITC of the tax paid under reverse charge subject to conditions under Section 16 of CGST Act. 📚 Learn more: https://finodha.in/online-gst-registration/ —
Q10: How can Finodha help with compliance under this update?
Answer: Finodha offers: 📌 RCM evaluation & reporting 📌 GSTR-3B filing & advisory 📌 ITC eligibility review 📌 Expert guidance for Union Territory GST laws 🔗 Get support here: https://finodha.in/gst-return-filing/ —
✅ Summary:
Notification No. 09/2024 – UT Tax (Rate) strengthens the reverse charge mechanism by taxing commercial property rentals where the supplier is unregistered. Registered businesses in UTs must update their tax compliance to reflect this change from 10th October 2024.
[F. No. 190354/149/2024-TO (TRU-II)-Part-I CBEC] Government of India Ministry of Finance (Department of Revenue)
New Delhi, the 22nd October, 2024
To read "any immovable property" for "any property", as mentioned in Notification No. 09/2024-UT(R)
Table of Contents
GST [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GSR......(E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.09/2024-Union Territory Tax (Rate), dated the 8th October, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 624(E), dated the 8th October, 2024, at page number 25, against serial number 5AB, in the table, in column (2) in the line 13, for “any property” read “any immovable property”.
(Dilmil Singh Soach) Under Secretary to the Government of India
Q1: What is the corrigendum to Notification No. 09/2024 – UT Tax (Rate)?
Answer: The corrigendum, dated 22nd October 2024, replaces the term “any property” with “any immovable property” in entry 5AB of Notification No. 09/2024-UTT (Rate). This ensures clarity that the reverse charge mechanism (RCM) applies only to immovable property rentals from unregistered persons. —
Q2: Why was this correction necessary?
Answer: The term “any property” was broad and ambiguous—it could imply movable property like laptops, vehicles, etc. The corrected term “any immovable property” now aligns with the GST intent to apply reverse charge only to real estate and commercial property leases. —
Q3: Which original notification was impacted by this corrigendum?
Answer: Notification No. 09/2024–Union Territory Tax (Rate), which amended Notification No. 13/2017–UT Tax (Rate), is the corrected document. 🧾 View related GST RCM help: https://finodha.in/gst-compliance/ —
Q4: What does "immovable property" include in GST context?
Answer: Immovable property under GST includes land, buildings, commercial spaces, warehouses, etc. Rentals of such property from unregistered landlords will now clearly attract GST under reverse charge. —
Q5: Does this affect reverse charge applicability to residential property rent?
Answer: No❌. Residential dwellings are already excluded. The corrigendum clarifies that only commercial immovable properties are under reverse charge when rented from unregistered persons. —
Q6: What is the date of effect for this corrigendum?
Answer: The corrigendum was issued on 22nd October 2024 and is applicable immediately from that date. —
Q7: What is the practical implication for registered persons in UTs?
Answer: Registered taxpayers leasing commercial property in Union Territories from unregistered persons must: ✔️ Pay GST under RCM on rent ✔️ Claim Input Tax Credit if eligible ✔️ Report in GSTR-3B from 22 October 2024 onward —
Q8: What is the official notification reference for this corrigendum?
Answer: GSR.....(E) dated 22nd October 2024, F. No. 190354/149/2024-TO (TRU-II)-Part-I CBEC. —
Q9: What legal section does this corrigendum relate to?
Answer: This update relates to Section 9(3) of the CGST Act, 2017 as adopted by Union Territory GST Act via Notification No. 13/2017 and amended by 09/2024. —
Q10: Can Finodha assist in reverse charge GST compliance?
Answer: Absolutely! Finodha offers: ✅ RCM tracking and compliance ✅ GSTR-3B updates ✅ GST Audit support for property-based transactions ✅ Strategic advisory on real estate tax structuring 💼 Get expert help: https://finodha.in/gst-return-filing/ —
✅ Summary:
The CORRIGENDUM to Notification No. 09/2024 – Union Territory Tax (Rate) provides a critical clarification in GST law: only immovable property rentals from unregistered persons are subject to reverse charge in Union Territories. It ensures legal precision and prevents misapplication of GST rules to movable property.
Important Keyword: Notification No. 08/2024 – Union Territory Tax (Rate), GST service exemptions, Notification 08/2024 UTTR, GST education R&D update, GST UT electricity services, GST Finodha compliance,
Words: 1406; Read time: 7 minutes.
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[F. No. 190354/149/2024-TO(TRU-II) – Part-I CBEC] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
New Delhi, the 8th October, 2024
Notification No. 08/2024 - Union Territory Tax (Rate): Seeks to amend Notification No.12/2017 - Union Territory Tax (Rate) dated 28.06.2017
[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 clause (iv) and clause (xxvii) of section 21 of the UTGST Act, 2017 (14 of 2017), read with sub-section (5) of section 15 and section 148 of the CGST 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 of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Union Territory Tax (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. 703 (E), dated the 28th June, 2017, namely: -
(i) In the said notification, in the Table, -
after serial number 25 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
(1)
(2)
(3)
(4)
(5)
“25A
Heading 9969 or Heading 9986
Supply of services by way of providing metering equipment on rent, testing for meters/ transformers/capacitors etc., releasing electricity connection, shifting of meters/service lines, issuing duplicate bills etc., which are incidental or ancillary to the supply of transmission and distribution of electricity provided by electricity transmission and distribution utilities to their consumers.
Nil
Nil”
after serial number 44 and the entries relating thereto, the following serial numbers and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
(1)
(2)
(3)
(4)
(5)
“44A
Heading 9981
Research and development services against consideration received in the form of grants supplied by – a Government Entity; ora research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section
Nil
Provided that the research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of
(1) of section 35 of the Income Tax Act, 1961.
section 35 of the Income Tax Act, 1961 is so notified at the time of supply of the research and development service.”
(1) (2) (3) (4) (5) “66A Heading 9992 Services of affiliation provided by a Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Governmental authority or Government entity. Nil Nil”
after serial number 66 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
for serial number 69 and the entries relating thereto in columns (2), (3), (4) and (5), the following shall be substituted, namely: -
(1)
(2)
(3)
(4)
(5)
“69
Heading 9983 or Heading 9991 or Heading 9992
Any services provided by – the National Skill Development Corporation set up by the Government of India;the National Council for Vocational Education and Training;an Awarding Body recognized by the National Council for Vocational Education and Training;an Assessment Agency recognized by the National Council for Vocational Education and Training;a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training, in relation to- the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation; ora vocational skill development
Nil
Nil”
course under the National Skill Certification and Monetary Reward Scheme; or (iii) any National Skill Qualification Framework aligned qualification or skill in respect of which the National Council for Vocational Education and Training has approved a qualification package.
against serial number 71, in column (3), for the words “National Council for Vocational Training”, the words “National Council for Vocational Education and Training” shall be substituted.
in paragraph 2 of the said notification,
in item (h), -
in sub-item (i), for the words “National Council for Vocational Training”, the words “National Council for Vocational Education and Training” shall be substituted.
in sub-item (ii), for the words “National Council for Vocational Training”, the words “National Council for Vocational Education and Training” shall be substituted.
This notification shall come into force with effect from the 10th day of October, 2024.
(Dilmil Singh Soach) Under Secretary to the Government of India
Note: - The principal notification no. 12/2017 - Union Territory Tax (Rate), dated the 28th June, 2017,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 no. 04/2024 – Union Territory Tax (Rate), dated the 12th July, 2024 published in the Gazette of India, Extraordinary, Part II , Section 3 , Sub-section (i), vide number G.S.R. 390(E), dated the 12th July, 2024.
Frequently Asked Questions (FAQs)
Q1: What is Notification No. 08/2024 – Union Territory Tax (Rate)?
Answer: This notification, dated 8th October 2024, amends Notification No. 12/2017–UTT (Rate) by adding new GST service exemptions and updating references. It becomes effective from 10th October 2024. —
Q2: What new service exemptions have been introduced?
Answer: New exemptions include: ⚡ Electricity-related ancillary services (Heading 9969/9986) 🔬 R&D funded by Government Entity or institutions under Sec 35 IT Act 🏫 Affiliation services by Educational Boards to government schools 🎓 Skill development services by recognized bodies under NSDC —
Q3: What is covered under electricity-related ancillary services?
Answer: GST is exempted on services like: • Metering equipment rental • Meter testing • Shifting service lines • Issuing duplicate bills If provided by electricity transmission/distribution utilities to consumers. 📌 Source: Entry 25A inserted in the notification —
Q4: What are the conditions for exemption of R&D services under this notification?
Answer: R&D services are exempt if: ✅ Funded by grants ✅ Provided by government or notified institutions under Sec 35(1)(ii)/(iii) of IT Act ✅ Institution must be notified at the time of service supply —
Q5: Are services of affiliation for schools exempt under this update?
Answer: Yes✅. Services by central/state educational boards affiliating government-owned schools are exempted from GST under Entry 66A. —
Q6: What changes were made to vocational training services?
Answer: Entry 69 is substituted to update eligible entities such as: 🏛️ NSDC 🏫 National Council for Vocational Education and Training 🎖️ Recognized Awarding/Assessment Bodies 💼 Accredited Training Bodies for qualifying programs under NSQF, PMKVY, etc. —
Q7: What terminology has been revised in this notification?
Answer: "National Council for Vocational Training" has been replaced by "National Council for Vocational Education and Training" for better legal clarity across Entries 69 and 71 and Paragraph 2(h). —
Q8: From when are these changes effective?
Answer: All amendments under Notification No. 08/2024 – UTT (Rate) are effective from 10 October 2024. —
Q9: Which sectors benefit most from this notification?
Answer: The notification offers GST relief to: 🔌 Power Distribution Companies 🧪 R&D institutions 🏫 Government-run schools 👷 Skill development agencies under NSDC —
Q10: Can Finodha assist with navigating these exemptions?
Important Keyword: Notification No. 07/2024 – Union Territory Tax (Rate), GST on helicopter ride, UTTR 07/2024 GST update, GST rate 2024, GST Finodha, Union Territory GST changes, helicopter seat share GST,
Words: 10211; Read time: 5 minutes.
[F. No. 190354/149/2024-TO(TRU-II) – Part-I CBEC] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
New Delhi, the 8th October, 2024
Notification No. 07/2024 - Union Territory Tax (Rate): Seeks to amend Notification No.11/2017-Union Territory Tax (Rate) dated 28.06.2017
Table of Contents
GST [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) of section 8, clause (iv), clause (v) and clause (xxvii) of 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 of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017-Union Territory Tax (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. 702(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, against serial number 8,
after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and entries relating thereto in columns (3), (4) and (5) shall be inserted, namely: -
(3)
(4)
(5)
“(ivb) Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis.
2.5
Provided that credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to clause (iv) of paragraph 4 relating to Explanation].”.
in column (3), in item (vii), after the brackets and figures “(iva),”, the brackets and figures “(ivb),” shall be inserted.
This notification shall come into force with effect from the 10th day of October, 2024.
(Dilmil Singh Soach) Under Secretary to the Government of India
Note: - The principal notification number 11/2017 -Union Tax (Rate), dated the 28th June, 2017 was 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 and was last amended vide notification number 12/2023-Union Ta (Rate), dated the 19th October, 2023 published in the Gazette of India, Extraordinary, Part II , Section 3 , Sub-section (i) vide number G.S.R. 761(E), dated the 19th October, 2023.
Q1: What is the purpose of Notification No. 07/2024 – Union Territory Tax (Rate)?
Answer: This notification amends Notification No. 11/2017–UTT (Rate) to insert a new entry (ivb) under serial no. 8, granting a concessional GST rate for helicopter passenger transport on a seat-share basis. It aims to promote affordable air mobility in remote regions. —
Q2: What service is covered under entry (ivb) in this amendment?
Answer: Entry (ivb) covers: 🚁 “Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat-share basis.” —
Q3: What is the applicable GST rate under this notification?
Answer: The GST rate for such helicopter services is reduced to 2.5% (Union Territory GST portion). Combined with CGST, it totals 5%, provided certain input tax credit conditions are met. —
Q4: Is input tax credit (ITC) allowed on goods used in providing this helicopter service?
Answer: No ❌. The concessional rate is applicable only if the input tax credit on goods used in supplying the service has not been availed. —
Q5: From which date is this notification effective?
Answer: 📅 The revised GST rate under Notification No. 07/2024 – UTTR is effective from 10th October 2024. —
Q6: Has the definition in Item (vii) of the principal notification also been changed?
Answer: Yes. Item (vii) under column (3) now includes a reference to the newly inserted (ivb), ensuring continuity and compliance across related provisions. —
Q7: Why was this GST rate cut introduced?
Answer: The rate cut supports: ✈️ Air connectivity in difficult terrains 🛫 Regional connectivity through shared helicopter services 🌐 Public affordability for helicopter transportation —
Q8: What other similar services have concessional GST rates under Notification 11/2017-UTT?
Answer: Other low-rate services include: • Air travel in economy class • Public transport by non-air conditioned railway or road • Inland waterways passenger transport —
Q9: Where can I get professional help for availing this benefit or understanding GST implications?
Answer: Operators offering shared-seat helicopter rides: 🛠 Must refrain from availing ITC on goods 📋 Need to comply with GST invoicing and rate guidelines 📞 Can partner with Finodha for GST advisory: https://finodha.in/gst-compliance/ —
Important Keyword: Notification No. 06/2024 - Union Territory Tax (Rate), Union Territory Tax Rate, GST scrap exemption, UTGST Notification 06/2024, GST update October 2024, GST metal scrap rate, UTGST 2024 amendments,
Words: 943; Read time: 5 minutes.
Table of Contents
[F. No. CBIC-190354/149/2024-TO(TRU-II)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 8th October, 2024
Notification No. 06/2024 - Union Territory Tax (Rate): Seeks to amend Notification No. 4/2017 - Union Territory Tax (Rate) dated 28.06.2017.
GST [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 (3) 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, Ministry of Finance (Department of Revenue), No. 4/2017- Union Territory Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 713(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, after S. No. 7 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(1)
(2)
(3)
(4)
(5)
“8.
72, 73, 74, 75, 76, 77, 78, 79, 80 or 81
Metal scrap
Any unregistered person
Any registered person”.
2. This notification shall come into force on the 10th day of October, 2024.
(Amreeta Titus) Deputy Secretary
Note: - The principal notification No. 4/2017- Union Territory Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 713(E), dated the 28thJune, 2017 and was last amended by notification No. 19/2023- Union Territory Tax (Rate), dated the 19th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 782(E), dated the 19th October, 2023.
❓ Q1: What is Notification No. 06/2024 - Union Territory Tax (Rate) about?
Answer: This notification, issued on 8th October 2024, amends Notification No. 4/2017-Union Territory Tax (Rate) to introduce a specific entry regarding the supply of metal scrap. It states that the supply of metal scrap (under headings 72 to 81) by an unregistered person to a registered person is taxable under UTGST.
🗓️ Q2: When does this amendment come into effect?
Answer: The amendment takes effect from 10th October 2024 as per the notification.
🔍 Q3: Who does this notification primarily affect?
Answer: This amendment affects both unregistered sellers of metal scrap and registered buyers under the Union Territory GST regime. Registered buyers are liable to pay tax under reverse charge for such transactions.
🔄 Q4: What items are covered under this notification?
Answer: The notification applies to metal scrap falling under Chapter headings 72 to 81 of the tariff, including iron, steel, copper, aluminum, and other base metals.
📥 Q5: What GST mechanism is applicable under this notification?
Answer: The reverse charge mechanism (RCM) applies. If an unregistered person supplies metal scrap to a registered dealer, the buyer must pay UTGST on the transaction.
🧾 Q6: What was the earlier position under Notification 4/2017?
Answer: Previously, the supply of metal scrap by unregistered persons wasn’t explicitly listed. Notification No. 06/2024 formally clarifies this point and brings it under the RCM.
💼 Q7: Does this impact compliance for businesses dealing in scrap?
Answer: Yes, businesses need to maintain proper documentation for such purchases and ensure timely reverse charge payments to avoid penalties. Need help? Finodha's GST Compliance service has you covered: https://finodha.in/gst-compliance/
🏛️ Q8: Is this applicable only in Union Territories?
Answer: Yes, this notification specifically amends the Union Territory Tax (Rate) framework and applies to Union Territories like Chandigarh, Daman & Diu, Andaman & Nicobar, etc.
📘 Q9: Are there other recent amendments to Notification 4/2017?
Answer: Yes, prior to this, the last amendment was Notification No. 19/2023 dated 19th October 2023. This shows that the Union Government periodically updates GST applicability to evolving trade scenarios.
📌 Q10: Where can I find professional help for interpreting GST notifications?
Notification No. 06/2024 - Union Territory Tax (Rate) enhances GST compliance by covering metal scrap purchases from unregistered dealers under reverse charge. Applicable from 10th October 2024, this aligns Union Territories with core GST principles and ensures tax neutrality.
