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GST > Union Territory Tax (Rate) 2023 Notifications

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Notification No. 01/2023 – Union Territory Tax (Rate): Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.

Notification No. 01/2023 – Union Territory Tax (Rate): Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.

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 Central Goods and Services Tax Act, 2017

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Notification No. 01/2023 – Union Territory Tax (Rate): Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.

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 Central Goods and Services Tax Act, 2017

Notification No. 02/2023 – Union Territory Tax (Rate): Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.

GSR     (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,

Notification No. 03/2023 – Union Territory Tax (Rate): Seeks to amend notification no. 1/2017-Union Territory Tax (Rate), dated 28.06.2017.

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) , 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

Notification No. 04/2023 – Union Territory Tax (Rate): Seeks to Amend Notification no. 2/2017-Union Territory Tax (Rate), dated 28.06.2017.

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, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,

Notification No. 05/2023 – Union Territory Tax (Rate): Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to extend last date for exercise of option by GTA to pay GST under forward charge.

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), 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,

Notification No. 07/2023 – Union Territory Tax (Rate): Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.

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 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

Notification No. 08/2023 – Union Territory Tax (Rate): Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.

GSR  (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,

Notification No. 09/2023 – Union Territory Tax (Rate): Seeks to amend No. 01/2017- Union Territory Tax (Rate) to implement the decisions of 50th GST Council.

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) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government,

Notification No. 10/2023 – Union Territory Tax (Rate): Seeks to amend No. 26/2018- Union Territory Tax (Rate) to implement the decisions of 50th GST Council.

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

Notification No. 11/2023 – Union Territory Tax (Rate): Seeks to amend Notification No 01/2017- Union territory Tax (Rate) dated 28.06.2017.

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), the  Central  Government,  on the  recommendations  of the Council,

Notification No. 01/2023 – Union Territory Tax (Rate): Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.

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 Central Goods and Services Tax Act, 2017

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Notification No. 02/2023 – Union Territory Tax (Rate): Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.

GSR     (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,

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Notification No. 06/2023 – Union Territory Tax (Rate): Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.

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), 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),

Notification No. 20/2023 – Union Territory Tax (Rate): Seeks to amend Notification No 05/2017- Union Territory Tax (Rate) dated 28.06.2017.

G.S.R.  (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the CGST Act, 2017 (12 of 2017) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) the Central Government, on the recommendations of the Council,

Notification No. 19/2023 – Union Territory Tax (Rate): Seeks to amend Notification No 04/2017- Union Territory Tax (Rate) dated 28.06.2017.

G.S.R…….(E).- In exercise of the powers conferred by sub-section (3) of section 7of the UTGST Act, 2017 (14of 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),

Notification No. 18/2023 – Union Territory Tax (Rate): Seeks to amend Notification No 02/2017- Union Territory Tax (Rate) dated 28.06.2017.

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, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,

Notification No. 17/2023 – Union Territory Tax (Rate): Seeks to amend Notification No 01/2017- Union Territory Tax (Rate) dated 28.06.2017.

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), 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

Notification No. 16/2023 – Union Territory Tax (Rate): Seeks to amend Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017.

G.S.R (E).-In exercise of the powers conferred by sub-section (5) 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,

Notification No. 15/2023 – Union Territory Tax (Rate): Seeks to amend Notification No 15/2017- Union territory Tax (Rate) dated 28.06.2017.

G.S.R……(E).-In exercise of the powers conferred by clause (xiv) of section 21 of the UTGST Act 2017 (14 of 2017), read with sub-section (3) of section 54   of the Central Goods and Services Tax Act, 2017

Notification No. 14/2023 – Union Territory Tax (Rate): Seeks to amend Notification No 13/2017- Union territory Tax (Rate) dated 28.06.2017.

GSR……(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,

Notification No. 13/2023 – Union Territory Tax (Rate): Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017.

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 Central Goods and Services Tax Act, 2017 (12 of 2017),

Notification No. 12/2023 – Union Territory Tax (Rate): Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017.

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), 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,   

Notification No. 16/2023 – Union Territory Tax (Rate): Seeks to amend Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017.

G.S.R (E).-In exercise of the powers conferred by sub-section (5) 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,

Notification No. 11/2023 – Union Territory Tax (Rate): Seeks to amend Notification No 01/2017- Union territory Tax (Rate) dated 28.06.2017.

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), the  Central  Government,  on the  recommendations  of the Council,

Notification No. 05/2023 – Union Territory Tax (Rate): Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to extend last date for exercise of option by GTA to pay GST under forward charge.

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), 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,

Notification No. 10/2023 – Union Territory Tax (Rate): Seeks to amend No. 26/2018- Union Territory Tax (Rate) to implement the decisions of 50th GST Council.

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

Notification No. 02/2023 – Union Territory Tax (Rate): Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.

GSR     (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,

Notification No. 08/2023 – Union Territory Tax (Rate): Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.

GSR  (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,

Notification No. 14/2023 – Union Territory Tax (Rate): Seeks to amend Notification No 13/2017- Union territory Tax (Rate) dated 28.06.2017.

GSR……(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,

Notification No. 19/2023 – Union Territory Tax (Rate): Seeks to amend Notification No 04/2017- Union Territory Tax (Rate) dated 28.06.2017.

G.S.R…….(E).- In exercise of the powers conferred by sub-section (3) of section 7of the UTGST Act, 2017 (14of 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),

Notification No. 18/2023 – Union Territory Tax (Rate): Seeks to amend Notification No 02/2017- Union Territory Tax (Rate) dated 28.06.2017.

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, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,

Notification No. 07/2023 – Union Territory Tax (Rate): Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.

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 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