Union Territory GST Rate Notifications issued in 2017

Union Territory GST Rate Notifications 2017

47/2017-UTT (R) 25/01/2018 Seeks to amend notification No. 12/2017-UTT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.
46/2017-UTT (R) 25/01/2018 Seeks to amend notification No. 11/2017-UTT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.
45/2017-UTT (R) 25/01/2018 seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
44/2017-UTT (R) 25/01/2018 seeks to amend notification no. 5/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
43/2017-UTT (R) 25/01/2018 Seeks to exempt Central Government’s share of Profit Petroleum from Union Territory Tax
42/2017-UTT (R) 25/01/2018 Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.
41/2017-UTT (R) 14/11/2017 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).
40/2017-UTT (R) 23/10/2017 Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.201.
39/2017-UTT (R) 18/10/2017 Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
38/2017-UTT (R) 13/10/2017 Seeks to exempt payment of tax under section 7(4) of the UTGST Act, 2017 till 31.03.2017.
37/2017-UTT (R) 13/10/2017 Seeks to prescribe Union Territory Tax rate on the leasing of motor vehicles.
36/2017-UTT (R) 13/10/2017 Seeks to amend notification No. 4/2017-Union Territory Tax(Rate).
35/2017-UTT (R) 13/10/2017 Seeks to amend notification No. 2/2017-Union Territory Tax(Rate).
34/2017-UTT (R) 13/10/2017 Seeks to amend notification No. 1/2017-Union Territory Tax(Rate).
33/2017-UTT (R) 13/10/2017 Seeks to amend notification No. 13/2017-UTT(R) regarding services provided by Overseeing Committee members to RBI under RCM.
32/2017-UTT (R) 13/10/2017 Seeks to amend notification No. 12/2017-UTT(R).
31/2017-UTT (R) 13/10/2017 Seeks to amend notification No. 11/2017-UTT(R).
30/2017-UTT (R) 29/09/2017 Exempting supply of services associated with transit cargo to Nepal and Bhutan.
29/2017-UTT (R) 22/09/2017 Seeks to amend notification no. 5/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.
28/2017-UTT (R) 22/09/2017 Seeks to amend notification no. 2/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
27/2017-UTT (R) 22/09/2017 Seeks to amend notification no. 1/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
26/2017-UTT (R) 21/09/2017 Exempt certain supplies to NPCIL.
25/2017-UTT (R) 21/09/2017 Seeks to amend notification No. 12/2017-UTT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.
24/2017-UTT (R) 21/09/2017 Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services.
23/2017-UTT (R) 22/08/2017 Seeks to amend notification No. 17/2017-UTT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
22/2017-UTT (R) 22/08/2017 Seeks to amend notification No. 13/2017-UTT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
21/2017-UTT (R) 22/08/2017 Seeks to amend notification No. 12/2017-UTT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
20/2017-UTT (R) 22/08/2017 Seeks to amend notification No. 11/2017-UTT(R), to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge UTGST @ 6%.
19/2017-UTT (R) 18/08/2017 Seek to reduce UTGST rate on specified parts of tractors from 14% to 9 %.
18/2017-UTT (R) 30/06/2017 Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
17/2017-UTT (R) 28/06/2017 To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
16/2017-UTT (R) 28/06/2017 To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act
15/2017-UTT (R) 28/06/2017 To notify the supplies not eligible for refund of unutilised ITC under UTGST Act
14/2017-UTT (R) 28/06/2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act

Corrigendum to 13/2017-UTT(R)

25/09/2017  
13/2017-UTT (R) 28/06/2017 To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act
12/2017-UTT (R) 28/06/2017 To notify the exemptions on supply of services under UTGST Act
Corrigendum to 11/2017-UTT (R) 30/06/2017  
11/2017-UTT (R) 28/06/2017 To notify the rates for supply of services under UTGST Act
10/2017-UTT (R) 28/06/2017 UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1)
09/2017-UTT (R) 28/06/2017 Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1)
08/2017-UTT (R) 28/06/2017 UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1)
07/2017-UTT (R) 28/06/2017 Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) and section 55 CSD of CGST Act
06/2017-UTT (R) 28/06/2017 Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act
05/2017-UTT (R) 28/06/2017 Notification specifying supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act
04/2017-UTT (R) 28/06/2017 Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3)
03/2017-UTT (R) 28/06/2017 2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1)
Corri 2 to 02/2017-UTT (R) 27/07/2017  Corrigendum 2 to Not 2/2017 UTT (R)
Corri 1 to 02/2017-UTT (R) 12/07/2017  Corrigendum 1 to Not 2/2017 UTT (R)
02/2017-UTT (R) 28/06/2017 UTGST exempt goods notified under section 8 (1)
Corr 3 to 1/2017 UTT (R) 27/07/2017  Corrigendum 3 to Not 1/2017 UTT (R)
Corr 2 to 1/2017 UTT (R) 12/07/2017  Corrigendum 2 to Not 1/2017 UTT (R)
Corr 1 to 1/2017 UTT (R) 30/06/2017  Corrigendum 1 to Not 1/2017 UTT (R)
01/2017-UTT (R) 28/06/2017 UTGST Rate Schedule notified under section 7 (1)