Notification No. 25/2018 – UTGST Explained

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[F. No. 354/ 432/ 2018- TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 31^st December, 2018

Notification No. 25/2018 - Union Territory Tax (Rate): Seeks to further amend notification No. 2/2017-Union Territory Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.

[TO BE PUBLISHED IN PART II, SECTION 3, SUB -SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

G. S. R. (E).- In exercise of the powers conferred by sub -section (1) of section 8 of the Union Territory Goods and Services Tax 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, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 2/ 2017 -Union territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G. S. R. 711(E), dated the 28th June, 2017, namely:-

In the said notification, in the Schedule, -

• for S. No. 43A and the entries relating thereto, the following serial numbers and entries shall be substituted, namely: -

“43 A	0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen
43 B	0711	Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption”;

• after S. No. 121 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

“121 A

4904 00 00

Music, printed or in manuscript, whether or not bound or illustrated”;

• after S. No. 152 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

“153

Any Chapter

Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause”.

2.         This notification shall come into force on the 1^st January, 2019.

(Gunjan Kumar Verma)
Under Secretary to the
Government of India

Note: - The principal notification No. 2 /2017- Union territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G. S. R. 711 (E), dated the 28th June, 2017 and last amended by Notification No. 19 /2018- Union territory Tax (Rate) dated 26^th July, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G. S. R 701 (E), dated the 26th July, 2018.

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📚 Frequently Asked Questions (FAQs): Notification No. 25/2018 – Union Territory Tax (Rate)

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🚀 Conclusion

Notification No. 25/2018 - Union Territory Tax (Rate) expanded UTGST exemptions for:

• Frozen vegetables
• Preserved vegetables
• Printed music
• Government charitable auctions

These changes promote agriculture, education, and public welfare.

Businesses operating in Union Territories should update billing systems to avoid charging GST incorrectly.

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Download PDF: Notification No. 25/2018 – Union Territory Tax (Rate)

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More Information: https://taxinformation.cbic.gov.in/

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