Important Keyword: Notification No. 06/2025 - Union Territory (Rate), Notification No. 12/2017 - Union Territory (Rate), Section 7(4)(3) UTGST Act 2017, Section 8(1) UTGST Act 2017,
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[F. No. 190354/2/2025-TO (TRU-II)]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 16th January, 2025
Notification No. 06/2025 - Union Territory (Rate): Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council..
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
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 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,
hereby makes the following amendment further to amend the notification number 12/2017- Union Territory Tax (Rate), of the Government of India, in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703 (E), dated the 28th June, 2017, namely: -
- In the said notification, in the table, -
- against serial number 25A, in column (3), for the words “transmission and distribution” wherever occurring, the words “transmission or distribution” shall be substituted;
- after serial number 36A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -
| (1) | (2) | (3) | (4) | (5) |
| “36B | Heading 9971 or Heading 9991 | Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles. | Nil | Nil” |
- against serial number 69, in the entry in column (3), after item (e), the following item shall be inserted, namely :-
“(f) a training partner approved by the National Skill Development Corporation,”
- in paragraph 2 of the said notification,-
- item (w) shall be omitted with effect from the 1st day of April, 2025;
- after item (zj), the following item shall be inserted, namely: -
“(zja) “insurer” has the same meaning as assigned to it in sub-section (9) of section 2 of the Insurance Act, 1938 (4 of 1938).”.
[F. No. 190354/2/2025-TO (TRU-II)]
(Md. Adil Ashraf)
Under Secretary to the Government of India.
Note:- The principal notification No. 12/2017 - Union Territory Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 703 (E), dated the 28th June, 2017 and was last amended vide notification number 08/2024-Union Territory Tax (Rate) published in the Gazette of India Extraordinary, vide number G.S.R. 621(E), dated the 8th October, 2024.
Download PDF: Notification No. 06/2025 - Union Territory Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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