UNION TERRITORY NOTIFICATIONS (RATE)

Sr No.	Notification No. & Date	Subject	Effective From
1	1-2017-UT Tax (Rate) dated 28-06-17	UTGST Rate Schedule notified under section 7 (1)	01-07-17
2	Corrigendum dated 30-06-17 dated Notification No.1-2017-UT Tax (Rate).	UTGST Rate Schedule notified under section 7 (1)	01-07-17
3	2-2017-UT Tax (Rate) dated 28-06-17	UTGST exempt goods notified under section 8 (1)	01-07-17
4	3-2017-UT Tax (Rate) dated 28-06-17	2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1).	01-07-17
5	4-2017-UT Tax (Rate) dated 28-06-17	Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3).	01-07-17
6	5-2017-UT Tax (Rate) dated 28-06-17	Notification specifying supplies of goods in respect of which no refund of unutilized input tax credit shall be allowed under section 54 (3) of CGST Act.	01-07-17
7	6-2017-UT Tax (Rate) dated 28-06-17	Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act	01-07-17
8	7-2017-UT Tax (Rate) dated 28-06-17	Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorized customers notified under section 8 (1) and section 55 CSD of CGST Act	01-07-17
9	8-2017-UT Tax (Rate) dated 28-06-17	UTGST exemption from reverse charge up to Rs.5000 per day under section 8 (1).	01-07-17
10	9-2017-UT Tax (Rate) dated 28-06-17	Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1)	01-07-17
11	10-2017-UT Tax (Rate) dated 28-06-17	UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1).	01-07-17
12	11-2017-UT Tax (Rate) dated 28-06-17	To notify the rates for supply of services under UTGST Act.	01-07-17
13	12-2017-UT Tax (Rate) dated 28-06-17	To notify the exemptions on supply of services under UTGST Act.	01-07-17
14	13-3017-UT Tax (Rate) dated 28-06-17	To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act.	01-07-17
15	14-2017-UT Tax (Rate) dated 28-06-17	To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act.	01-07-17
16	15-2017-UT Tax (Rate) dated 28-06-17	To notify the supplies not eligible for refund of unutilized ITC under UTGST Act	01-07-17
17	16-2017-UT Tax (Rate) dated 28-06-17	To notify specialized 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	01-07-17
18	17-2017-UT Tax (Rate) dated 28-06-17	To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator.	01-07-17
19	18-2017-UT Tax (Rate) dated 28-06-17	Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilizers from 6% to 2.5% and Integrated Tax rate on fertilizers from 12% to 5%.	01-07-17
20	19-2017-UT(Rate)	Seek to reduce UTGST rate on specified parts of tractors from 14% to 9 %.	8/18/2017
21	20-2017-UT(Rate)	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%.	8/22/2017
22	21-2017-UT(Rate)	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.	8/22/2017
23	22-2017-UT(Rate)	Seeks to amend notification No. 13/2017-UTT(R) to amend RCM provisions for GTA and to insert explanation for LLP.	8/22/2017
24	23-2017-UT(Rate)	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.	8/22/2017
25	24-2017-UT(Rate)	Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services.	9/21/2017
26	25-2017-UT(Rate)	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	9/21/2017
27	26-2017-UT(Rate)	Exempt certain supplies to NPCIL.	9/21/2017
28	27-2017-UT(Rate)	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.	9/22/2017
29	28-2017-UT(Rate)	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	9/22/2017
30	29-2017-UT(Rate)	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.	9/22/2017
31	30-2017-UT(Rate)	Exempting supply of services associated with transit cargo to Nepal and Bhutan.	9/29/2017
32	31-2017-UT(Rate)	Seeks to amend notification No. 11/2017-UTT(R).	10/13/2017
33	32-2017-UT(Rate)	Seeks to amend notification No. 12/2017-UTT(R).	10/13/2017
34	33-2017-UT(Rate)	Seeks to amend notification No. 13/2017-UTT(R) regarding services provided by Overseeing Committee members to RBI under RCM.	10/13/2017
35	34-2017-UT(Rate)	Seeks to amend notification No. 1/2017-Union Territory Tax(Rate).	10/13/2017
36	35-2017-UT(Rate)	Seeks to amend notification No. 2/2017-Union Territory Tax(Rate).	10/13/2017
37	36-2017-UT(Rate)	Seeks to amend notification No. 4/2017-Union Territory Tax(Rate).	10/13/2017
38	37-2017-UT(Rate)	Seeks to prescribe Union Territory Tax rate on the leasing of motor vehicles.	10/13/2017
39	38-2017-UT(Rate)	Seeks to exempt payment of tax under section 7(4) of the UTGST Act, 2017 till 31.03.2017.	10/13/2017
40	39-2017-UT(Rate)	Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.	10/18/2017
41	40-2017-UT(Rate)	Seeks to prescribe Union Territory tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.	10/23/2017
42	41-2017-UT(Rate)	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.	11/14/2017
43	42-2017-UT(Rate)	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	11/14/2017
44	43-2017-UT(Rate)	seeks to amend notification no. 4/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.	11/14/2017
45	44-2017-UT(Rate)	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.	11/14/2017
46	45-2017-UT(Rate)	seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.	11/14/2017
47	46-2017-UT(Rate)	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.	11/14/2017
48	47-2017-UT(Rate)	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.	11/14/2017

---

UNION TERRITORY NOTIFICATIONS (TAX)

Sr No.	Notification No. & Date	Subject	Effective From
1	01-2017-UT(Tax)	Notifies UTGST Act Sections 1 to 5, 17 ,21 & 22 came into force.	6/21/2017
2	02-2017-UT(Tax)	Seeks to notify the turnover limit for Composition Levy for UTGST	6/27/2017
3	03-2017-UT(Tax)	Seeks to appoints the 1stday of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017)shall come into force.	6/28/2017
4	04-2017-UT(Tax)	Notifies www.gst.gov.in as the electronic portal for GST	6/30/2017
5	05-2017-UT(Tax)	UTGST (Andaman & Nicobar Islands )Rules, 2017	6/30/2017
6	06-2017-UT(Tax)	Notifies UTGST (Chandigarh )Rules, 2017	6/30/2017
7	07-2017-UT(Tax)	Notifies UTGST (Dadra and Nagar Haveli)Rules, 2017	6/30/2017
8	08-2017-UT(Tax)	Notifies UTGST (Daman & Diu)Rules, 2017	6/30/2017
9	09-2017-UT(Tax)	Notifies UTGST (Lakshadweep )Rules, 2017	6/30/2017
10	10-2017-UT(Tax)	Notifies Fixing of rate of interest per annum	6/30/2017
11	11-2017-UT(Tax)	Notifies Number of Digits of harmonised System of Nomenclature Code for Andaman & Nicobar Islands	6/30/2017
12	12-2017-UT(Tax)	Notifies Number of Digits of harmonised System of Nomenclature Code for Chandigarh	6/30/2017
13	13-2017-UT(Tax)	Notifies Number of Digits of harmonised System of Nomenclature Code for Dadra & Nagar Haveli	6/30/2017
14	14-2017-UT(Tax)	Notifies Number of Digits of harmonised System of Nomenclature Code for Daman & Diu	6/30/2017
15	15-2017-UT(Tax)	Notifies Number of Digits of harmonised System of Nomenclature Code for Lakshadweep	6/30/2017
16	16-2017-UT(Tax)	Seeks to amend notification No. 2/2017-Union Territory Tax.	10/13/2017
17	17-2017-UT(Tax)	Notifications issued under CGST Act are extended to UTGST Act	10/24/2017