Important Keyword: Notification 30/2018 UTGST Rate, UTGST transport clarification, Notification 11/2017 amendment UTGST, GTA GST Union Territory, GST transport India clarification, Union Territory Tax Rate amendment 2019,
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Table of Contents
[F. No.354/428/2018-TRU]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 31st December, 2018
Notification No. 30/2018 - Union Territory Tax (Rate): Seeks to insert explanation in an item in notification No. 11/2017-Union Territory Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R (E).- In exercise of the powers conferred by sub-section (3) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Union Territory Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E), dated the 28th June, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi), namely:-
“Explanation 2.- Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.”.
- The existing Explanation in the above items shall be renumbered as Explanation 1.
- This notification shall come into force on the 1st day of January, 2019.
(Gunjan Kumar Verma)
Under Secretary to the
Government of India
Note: -The principal notification No. 11/2017 - Union Territory Tax(Rate) was published in the Gazette of India, Extraordinary, dated the 28th June, 2017, vide number G.S.R. 702 (E), dated the 28th June, 2017 and was last amended by notification No. 17/2018- Union Territory Tax (Rate), dated the 26th July, 2018 vide number G.S.R. 691 (E), dated the 26th July, 2018.
📚 Frequently Asked Questions (FAQs): Notification No. 30/2018 – Union Territory Tax (Rate)
Q1: What is Notification No. 30/2018 - Union Territory Tax (Rate)?
Answer:
It inserts an explanation in Notification 11/2017 to clarify applicability only to transport of goods within India. 30
Q2: From when is it effective?
Answer:
From 1 January 2019. 30
Q3: Which entry was amended?
Answer:
Serial No. 9, Item (vi) of Notification 11/2017 - UTGST (Rate). 30
Q4: Does it apply to all services?
Answer:
No. Only applies to transport of goods within India.
Q5: What if service is advisory related to transport?
Answer:
It will not qualify under this specific entry.
Q6: Why was clarification necessary?
Answer:
To avoid misinterpretation and litigation.
Q7: Does this affect GST rate on GTA?
Answer:
It clarifies scope; rate remains as notified under Notification 11/2017.
Q8: Does it apply to international transport?
Answer:
It specifically mentions transport from a place in India to another place in India.
Q9: Is this applicable in all Union Territories?
Answer:
Yes, in UTs governed by UTGST Act.
Q10: Does it affect ITC eligibility?
Answer:
Indirectly, only in classification context.
Q11: Should businesses revise invoices?
Answer:
Only if incorrect benefit was earlier claimed.
Q12: Does this apply retrospectively?
Answer:
No, effective from 1 January 2019.
Q13: What happens if wrong rate applied?
Answer:
Tax differential and penalty may apply.
Q14: Is this amendment still relevant?
Answer:
Yes, especially for GST audits.
Q15: Where can I get expert GST advisory?
Answer:
Consult Finodha GST Experts:
👉 https://finodha.in/gst-compliance/
🏁 Conclusion
Notification No. 30/2018 - Union Territory Tax (Rate) clarifies that the concessional entry under Notification 11/2017 applies strictly to transport of goods within India and not to other services.
Download PDF: Notification No. 30/2018 – Union Territory Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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