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GST > Union Territory Tax (Rate) 2019 Notifications

Notification No. 2/2019 – Union Territory Tax (Rate): To give composition scheme for supplier of services with a tax rate of 6% having annual turnover in preceding year up to Rs 50 lakhs

G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 7, sub- section (1) of section 8, clause (v) of section 21 of the UTGST Act, 2017 (14 of 2017),

Corrigendum to Notification No. 03/2019 – Union Territory Tax (Rate)

GST G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.3/2019- Union Territory Tax (Rate), dated the 29th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 262 (E), dated the 29th March, 2019, –

Corrigendum to Notification No. 03/2019 – Union Territory Tax (Rate)

GST: G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.03/2019- Union Territory Tax (Rate), dated the 29th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number

Notification No. 03/2019 – Union Territory Tax (Rate): 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 for real estate sector.

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 UTGST Act, 2017 (14 of 2017),

Notification No. 04/2019 – Union Territory Tax (Rate): 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 for real estate sector.

G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the UTGST Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do,

Notification No. 06/2019 – Union Territory Tax (Rate): Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.

G.S.R (E).- In exercise of the powers conferred by clause (xxvii) of section 21 of the UTGST Act, 2017 (14 of 2017) read with section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017),

Notification No. 07/2019 – Union Territory Tax (Rate): Seeks to notify certain services to be taxed under RCM under section 7(4) of UTGST Act as recommended by Goods and Services Tax Council for real estate sector.

G.S.R……(E).- In exercise of the powers conferred by sub-section (4) of section 7 of the UTGST Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 08/2019 – Union Territory Tax (Rate): Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7, clause (iv) of section 21 of the UTGST Act, 2017 (14 of 2017), read with sub- section (5) of section 15 of the Central Goods and Services Tax Act, 2017

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Notification No. 28 /2019 – Union Territory Tax (Rate): To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.

G.S.R ….. (E).- In exercise of the powers conferred by sub-section (3) and sub-section (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)

Notification No. 27/2019 – Union Territory Tax (Rate): Seeks to further amend notification No. 01/2017-Union Territory Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the UTGST Act, 2017 (14 of 2017) and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017),

Notification No. 26/2019 – Union Territory Tax (Rate): Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017.

G.S.R….(E).- In exercise of the powers conferred by sub-section (3) of section 8 of the UTGST Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 25/2019 – Union Territory Tax (Rate): Seeks to notify the grant of alcoholic liquor license neither a supply of goods nor a supply of service as per Section 21(i) of UTGST Act read with Section 7(2) of CGST Act, 2017.

G.S.R……(E).- In exercise of the powers conferred by clause (i) of section 21 of the UTGST Act, 2017 (14 of 2017) read with sub-section (2) of section 7 of the Central Goods and Services Tax Act, 2017

Notification No. 24/2019 – Union Territory Tax (Rate): Seeks to amend notification No. 07/2019 – Union Territory Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.

G.S.R……(E).- In exercise of the powers conferred by sub-section (4) of section 7 of the UTGST Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 21/2019 – Union Territory Tax (Rate): Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.

G.S.R   (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the UTGST Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do,

Notification No. 20/2019 – Union Territory Tax (Rate): Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.

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 UTGST Act, 2017 (14 of 2017),

Notification No. 28 /2019 – Union Territory Tax (Rate): To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.

G.S.R ….. (E).- In exercise of the powers conferred by sub-section (3) and sub-section (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)

Corrigendum to Notification No. 03/2019 – Union Territory Tax (Rate)

GST G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.3/2019- Union Territory Tax (Rate), dated the 29th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 262 (E), dated the 29th March, 2019, –

Notification No. 13/2019 – Union Territory Tax (Rate): which seeks to exempt the hiring of Electric buses by local authorities from GST.

G.S.R   (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the UTGST Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do,

Notification No. 24/2019 – Union Territory Tax (Rate): Seeks to amend notification No. 07/2019 – Union Territory Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.

G.S.R……(E).- In exercise of the powers conferred by sub-section (4) of section 7 of the UTGST Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 04/2019 – Union Territory Tax (Rate): 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 for real estate sector.

G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the UTGST Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do,

Notification No. 03/2019 – Union Territory Tax (Rate): 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 for real estate sector.

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 UTGST Act, 2017 (14 of 2017),

Notification No. 10/2019 – Union Territory Tax (Rate): Seeks to amend notification No. 11/ 2017- Union Territory Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC

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 UTGST Act, 2017

Notification No. 06/2019 – Union Territory Tax (Rate): Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.

G.S.R (E).- In exercise of the powers conferred by clause (xxvii) of section 21 of the UTGST Act, 2017 (14 of 2017) read with section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017),

Notification No. 11/2019 – Union Territory Tax (Rate): Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigration Counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.

Notification No. 11/2019 – Union Territory Tax (Rate): Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigration Counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.

Important Keyword: Section 21 UTGST Act 2017, Section 55 UTGST Act 2017. [F. No. 354/90/2019-TRU] Government of India...

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