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GST > Union Territory Tax (Rate) 2021 Notifications

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Notification No. 01/2021 – UTGST Rate Update Explained

Explore Notification No. 01/2021 – Union Territory Tax (Rate). Understand GST rate changes, UTGST amendments, and real-life examples with Finodha’s expert insights.

Notification No. 02/2021 – Union Territory Tax (Rate) Update

Detailed FAQ on Notification No. 02/2021 -UTTR. Learn about UTGST amendments, real examples, and GST Council updates.

Notification No. 03/2021 – UTGST Rate Explained

Notification No. 03/2021 – Union Territory Tax (Rate) amends GST rules for construction projects, clarifying tax liability timing as per 43rd GST Council recommendations.

Notification No. 04/2021 – UTTR GST Rate Reduction

Explore Notification No. 04/2021 – Union Territory Tax (Rate) reducing UTGST rate to 2.5% on COVID-related services for June–September 2021 under GST Council’s 44th meeting.

Corrigendum to Notification No. 05/2021 – UTTR COVID Relief

Read about Corrigendum to Notification No. 05/2021 – Union Territory Tax (Rate) correcting GST code for hand sanitizers under UTGST COVID-19 relief measures, June 2021.

Notification No. 05/2021 – UTTR GST COVID-19 Relief

Learn about Notification No. 05/2021 – Union Territory Tax (Rate), granting concessional GST rates on COVID-19 relief goods like oxygen, ventilators, and medicines.

Notification No. 06/2021 – UTTR GST Rate Updates

Learn about Notification No. 06/2021 – Union Territory Tax (Rate) revising GST rates on job work, intellectual property rights, and admission services from 1 October 2021.

Notification No. 07/2021 – UTTR GST Exemptions & Updates

Explore Notification No. 07/2021 – Union Territory Tax (Rate), implementing 45th GST Council decisions including AFC Women’s Asia Cup 2022, 12AB trusts & permit services.

Notification No. 08/2021 – UTTR GST Amendments

Learn about Notification No. 08/2021 – Union Territory Tax (Rate) amending GST rates for bio-diesel, renewable energy devices, fortified rice, and railway goods from 1 October 2021.

Notification No. 09/2021 – UTTR GST Exemption on Seeds

Learn about Notification No. 09/2021 – Union Territory Tax (Rate) providing GST exemption on seeds, fruits, and spores used for sowing, effective 1 October 2021.

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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.

Section 16. Eligibility and conditions for taking input tax credit.-

(2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,-

Notification No. 05/2021 – Central Tax on E-Invoicing

Notification No. 05/2021 – Central Tax lowers the e-invoicing threshold to ₹50 Cr from 01 April 2021. Learn applicability, compliance, and key changes with expert guidance.

Notification No. 04/2025 – Integrated Tax (Rate) Updates

Important Keyword: Notification No. 04/2025 - Integrated Tax (Rate), Notification No. 09/2018 - Integrated Tax (Rate), Section 5(1) IGST Act 2017, Words: 296; Read time: 2 minutes. Table of Contents Notification No. 04/2025 - Integrated Tax (Rate): Seeks to amend...

FREQUENTLY ASKED QUESTIONS (FAQs) ON GOODS AND SERVICES TAX (GST/CGST) PART – 11

ISD means an office of the supplier of goods or services or both which receives tax invoices towards receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax (CGST), State tax (SGST)/ Union territory tax (UTGST) or integrated tax (IGST) paid on the said services to a supplier of taxable goods or services or both having same PAN as that of the ISD.

Rule 87. Electronic Cash Ledger. –

Important Keyword: FORM GST PMT-05, FORM GST PMT-06, FORM GST PMT-07, Section 49.  Table of Contents GST Rule 87. Electronic Cash Ledger.- GST Rule 87. Electronic Cash Ledger.- (1) The electronic cash ledger under sub-section (1) of section 49 shall be...

Notification No. 13/2024 – CT: Rescind NN 27/2022 – CT

Explore Notification No. 13/2024 – CT: Rescind NN 27/2022 – CT & its implications for taxpayers. Get informed and stay compliant with the latest updates.

Notification No. 62/2020 – Central Tax Explained

G.S.R…(E). – In exercise of the powers conferred by section 164 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Section 12. Time of Supply of Goods .-

(1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of this section.

Notification No. 19/2017 – Central Tax (Rate) Explained

Understand GST Notification 19/2017 reducing tax on tractor parts from 28% to 18%. Simple guide with examples and impact.

Notification No. 07/2024 – CT(R) GST on Helicopter Travel

Understand GST implications under Notification No. 07/2024-CT(R) for helicopter passenger transport on a seat-share basis. New 2.5% rate clarified.

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