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GST > Union Territory Tax (Rate) 2023 Notifications

The Latest

Notification No. 01/2023 – UTT (R): Exempted for NTA Exams

Notification 01/2023 UTGST clarifies that NTA and govt bodies conducting entrance exams are educational institutions for GST exemption purposes. Effective 1 March 2023.

Notification No. 02/2023 – UTT (R) Courts & Tribunals

Notification 02/2023 UTGST amends GST law to include Courts, Tribunals, and State Legislatures under exempt entities. Effective from 1st March 2023.

Notification No. 03/2023 – UTT (R) Jaggery & Sharpeners

Notification 03/2023 – Union Territory Tax (Rate) updates GST for pre-packaged jaggery, Khand sari sugar, rab (5%), and pencil sharpeners (now 12%). Effective 1 Mar 2023.

Notification No. 04/2023 – UTT (R) GST Exemption for Rab

Notification 04/2023 – Union Territory Tax (Rate) adds unpackaged Rab as GST exempt under S. No. 94. Effective from 1 March 2023. Know how this impacts you.

Notification No. 05/2023 – UTT (R) GTA Forward Charge

Notification 05/2023 – UT Tax extends deadline to opt for GTA forward charge GST till 31 May 2023. New GTAs can also file within 45 days of registration.

Notification No. 07/2023 – UTT (R) Satellite Launch GST

Notification No. 07/2023-UT Tax (Rate) makes satellite launch services GST-exempt. Effective from 27 July 2023 as per GST Council’s 50th meeting.

Notification No. 08/2023 – UTT (R) GST Forward vs Reverse

Notification No. 08/2023-UT Tax (Rate) amends GST rules on service tax liability under forward charge. Effective from July 27, 2023, as per GST Council 50th meet.

Notification No. 09/2023 – UTT (R) Zari, Snack Pellets

GST Notification 09/2023 amends UT Tax Rates. New rates on LD Slag, imitation zari thread, snack pellets & more. Effective from 27 July 2023.

Notification No. 10/2023 – UT Tax Change

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 – UTT(R) Online Gaming

Notification No. 11/2023 UTGST amends rates for actionable claims like betting, gambling, casinos & online gaming under UTGST Act, effective from 01 Oct 2023.

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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. 01/2021 – Compensation Cess (Rate) Update

Learn about Notification No. 01/2021 – Compensation Cess (Rate) introducing 12% cess on carbonated fruit drinks and beverages with fruit juice.

Notification No. 07/2021 – Central Tax (Rate) Updates

Read details of Notification No. 07/2021 – Central Tax (Rate) effective 1 Oct 2021. Covers AFC Women’s Asia Cup exemptions, transport permits & GST changes.

Circular No. 14/14 /2017 – GST: Procedure regarding procurement of supplies of goods from DTA by (EOU)/ (EHTP Unit /STP Unit/BTP Unit.

In accordance with the decisions taken by the GST Council in its 22nd meeting held on 06.10.2017 at New Delhi to resolve certain difficulties being faced by exporters post- Goods and Services Tax, it has been decided that supplies of goods by a registered person to EOUs etc.

Section 46. Notice to return defaulters. –

Important Keyword: Section 39, Section 44, Section 45. Table of Contents GST Section 46. Notice to return defaulters. - GST Section 46. Notice to return defaulters. - Where a registered person fails to furnish a return under section 39 or section...

Notification No. 13/2017 – Central Tax (Rate) Explained

Understand GST Notification 13/2017 covering reverse charge on services like GTA, legal, directors. Simple guide with examples and rules.

FREQUENTLY ASKED QUESTIONS (FAQs) ON FINAL GOODS AND SERVICES TAX (GST) Part- 12

Every person registered under GST will have to file returns in some form or other. A registered person will have to file returns either monthly (normal supplier) or quarterly basis (Supplier opting for composition scheme). An ISD will have to file monthly returns showing details of credit distributed during the particular month.

Notification No. 14/2022 – Central Tax (Rate) Updates

Explore Notification No. 14/2022 – Central Tax (Rate) amending Notification 4/2017. Covers essential oils supply under reverse charge, effective from 1st Jan 2023.

Notification No. 50/2017 – Central Tax Explained

Notification No. 50/2017 – Central Tax waives late fee for delayed filing of GSTR-3B for August and September 2017 under GST.

Rule 45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.-

Important Keyword: GST, CGST, IGST, section 17, Rule 55. Table of Contents GST Rule 45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.- GST Rule 45. Conditions and restrictions in respect of inputs and capital goods sent to...

Notification No. 01/2023 – IT(R) Education Services

Notification 01/2023 – IGST clarifies treatment of entrance exam services by NTA and others as educational services under GST from March 1, 2023.