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GST > Union Territory Tax (Rate) 2017 Notifications

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Corrigendum to Notification No. 01/2017 – UTGST (Rate)

Understand the Corrigendum dated 27 July 2017 to Notification No. 01/2017-UTGST (Rate), key GST classification corrections, and business impact.

Corrigendum to Notification No. 01/2017 – UTGST (Rate)

Learn the key amendments made through the Corrigendum dated 12 July 2017 to Notification No. 01/2017-UTGST (Rate) and their GST implications.

Corrigendum to Notification No. 01/2017 – UTGST (Rate)

Understand the Corrigendum to Notification No. 01/2017-UTGST (Rate), key corrections made, legal impact, and practical implications for GST classification.

Notification No. 01/2017 – UTGST Explained

Understand Notification No. 01/2017-UTGST (Rate), GST rate schedules, applicable tax slabs, legal provisions, and practical business implications./.

Corrigendum to Notification No. 02/2017 – UTGST (Rate)

Learn about the Corrigendum dated 27 July 2017 to Notification No. 02/2017-UTT (Rate), tariff classification corrections, GST exemptions, and business impact.

Corrigendum to Notification No. 02/2017 – UTGST (Rate)

Understand the Corrigendum to Notification No. 02/2017-UTT (Rate), key corrections, impact on GST exemptions, branded goods, and compliance requirements.

Notification No. 02/2017 – UTGST Explained

Understand Notification No. 02/2017-UTT (Rate), the UTGST exemption list, exempt goods, eligibility, compliance impact, and practical GST implications.

Notification No. 03/2017 – UTGST Explained

Understand Notification No. 03/2017-UTT (Rate), concessional 2.5% UTGST rate for petroleum exploration and production operations, conditions, eligibility, and compliance requirements.

Notification No. 04/2017 – UTTR Explained

Learn about Notification No. 04/2017-UTT (Rate), specified goods under reverse charge mechanism, applicability, examples, compliance requirements, and FAQs.

Notification No. 05/2017 – UTTR Explained

Understand Notification No. 05/2017-UTT (Rate), goods ineligible for refund of unutilized ITC under inverted duty structure, examples, rules, and FAQs.

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Shielding Your Business: A Comprehensive Guide to Business Continuity Planning (BCP)

Business Continuity Planning (BCP) is like a safety net for businesses, ready to cushion the impact when the unexpected hits. It’s more than just disaster management—it’s a strategic contingency plan ensuring the safety of a company’s assets, processes, and resources against unforeseen disruptions.

FAQs on GST applicability on ‘pre-packaged and labelled’ goods- reg

The changes relating to GST rate, in pursuance of recommendations made by the GST Council in its 47th meeting, are coming into effect from the 18th of July, 2022. One such change is moving from imposition of GST on specified goods when bearing a registered brand or brand in respect of which an actionable claim or enforceable right in a court of law is available to imposition of GST on such goods when “pre-packaged and labelled”. Certain representations have been received seeking clarification on the scope of this change, particularly in respect of food items like pulses, flour, cereals, etc. (specified items falling under the Chapters 1 to 21 of the Tariff), as has been notified vide notification No. 6/2022-Central Tax (Rate), dated the 13th of July, 2022, and the corresponding notifications for SGST and IGST.

FAQ on GST for Traders (Frequently Asked Questions)

Under GST, a trader would be entitled to avail input tax credit paid on their domestic procurements of goods and services unlike the present indirect tax regime. Presently, a significant portion of indirect taxes namely Central Excise and Service Tax form part of the cost component for a trader.

Order No. 01/2022 – GST: Authorization Under CGST Rules

Explore Order No. 01/2022 – GST: Authorisation Under CGST Rules & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Electronic Way Bill in GST

Electronic Way Billi’s a document required for movement of goods and it includes details such as name of consignor, consignee, transporter, the point of origin of the movement of godsend its destination.Electronic Way Bill (e-way bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal.

Order No. 01/2020 – GST: Extension of FORM GST TRAN-1

Explore Order No. 01/2020 – GST: Extension of FORM GST TRAN-1 & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Order No. 01/2020 – CT: Revocation of Cancellation of Reg.

Explore Order No. 01/2020 – CT: Revocation of Cancellation of Reg. & its implications for taxpayers. Get informed and stay compliant with the latest updates.

FAQs On TCS Under GST (Frequently Asked Questions)

As per Section 2(44) of the CGST Act, 2017, electronic Commerce means the supply of goods or services or both, including digital products over digital or electronic network.

FAQs on Anti-profiteering provisions (Frequently Asked Questions)

In terms of Section 171 of the CGST Act, 2017, the suppliers of goods and services should pass on the benefit of any reduction in the rate of tax or the benefit of input tax credit to the recipients by way of commensurate reduction in prices. The wilful action of not passing on the above benefits to the recipients in the manner prescribed is known as “profiteering”.

Order No. 01/2019 – GST: Extension of time limit for TRAN-1

Explore Order No. 01/2019 – GST: Extension of time limit for TRAN-1 & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Notification No. 05/2024 Explain |IGST Rate Change

GST Notification 05/2024-IGST amends schedules for tax rates on products like Trastuzumab, Osimertinib & vehicle seats. Effective from 10th Oct 2024.

Notification No. 46/2019 – Central Tax Explained

G.S.R   (E). – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the CGST Act, 2017 (12 of 2017)

Notification No. 19/2021 – Central Tax (Rate) Updates

Explore Notification No. 19/2021 – Central Tax (Rate) amending GST rates on fish, nuts, vegetables, and coconut water. Effective from Jan 1, 2022.

Notification No. 13/2023 – CT(R): GST Update Amendment

G.S.R.  (E). -In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government,

FAQs on Sectoral series (Import/Export) Handicrafts (Frequently Asked Questions)

Question 1: How will imports be taxed under GST?

Section 71. Access to business premises.-

(i) such records as prepared or maintained by the registered person and declared to the proper officer in such manner as may be prescribed;

Circular No. 186/18/2022 – GST: GST on No Claim Bonus

Learn how GST applies to No Claim Bonus (NCB) under Circular 186/18/2022. Understand why NCB is not a taxable supply and how it affects insurance premiums.

Notification No. 08/2018 – Union Territory Tax Explained

Notification No. 08/2018 – Union Territory Tax rescinds G.S.R. 317(E) dated 31 March 2018 effective 25 May 2018 for UTs without legislature.

Instruction No. 01/2023-GST: Guidelines for Special All-India Drive against fake registrations -regarding

During the National Coordination Meeting of the State and Central GST officers held at New Delhi on 24th April 2023, the issue of unscrupulous elements misusing the identity of other persons to obtain fake/ bogus registration under GST, with an intention to defraud the Government exchequer, was deliberated.

Circular No. 37/11/2018 – GST: Clarifications on exports related refund issues. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019.

Board vide Circular No. 17/17/2017 – GST dated 15th November 2017 and Circular No. 24/24/2017 – GST dated 21st December 2017 clarified various issues in relation to processing of claims for refund. Since then, several representations have been received seeking further clarifications on issues relating to refund. In order to clarify these issues and with a view to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017 (CGST Act), hereby clarifies the issues raised as below: