Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 15, verbatim (show)
Section 15. Constitution of Authority for Advance Ruling.
(1) The Central Government shall, by notification, constitute an Authority to be known as the (name of the Union territory) Authority for Advance Ruling:
Provided that the Central Government may, on the recommendations of the Council, notify any Authority located in any State or any other Union territory to act as the Authority for the purposes of this Act.
(2) The Authority shall consist of-
(i) one member from amongst the officers of central tax; and (ii) one member from amongst the officers of Union territory tax, to be appointed by the Central Government.
(3) The qualifications, the method of appointment of the members and the terms and conditions of their service shall be such as may be prescribed.
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Constitution by Central Government 15(1)
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Alternative authority notification 15(1) proviso
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central tax member 15(2)
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Union territory tax member 15(2)
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Prescribed qualifications 15(3)
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Prescribed method 15(3)
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Prescribed terms 15(3)
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Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (41)
| Number | Date | Subject |
|---|---|---|
| Notification No. 15/2025-Union Territory Tax (Rate) | 17 September 2025 | Seeks to amend Notification No 11/2017- Union Territory Tax (Rate)dated 28th June, 2017 to implement the recommendations of the 56th GST Council. made under this section |
| Notification No. 16/2025-Union Territory Tax (Rate) | 17 September 2025 | Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council. made under this section |
| Notification No. 05/2025-Union Territory Tax (Rate) | 16 January 2025 | Seeks to amend Notification No 11/2017- Union Territory Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council. made under this section |
| Notification No. 06/2025-Union Territory Tax (Rate) | 16 January 2025 | Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.. made under this section |
| Notification No. 07/2024-Union Territory Tax (Rate) | 8 October 2024 | Seeks to amend Notification No.11/2017-Union Territory Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 08/2024-Union Territory Tax (Rate) | 8 October 2024 | Seeks to amend Notification No.12/2017-Union Territory Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 04/2024-Union Territory Tax (Rate) | 12 July 2024 | Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 12/2023-Union Territory Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 13/2023-Union Territory Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 06/2023-Union Territory Tax (Rate) | 26 July 2023 | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023. made under this section |
| Notification No. 07/2023-Union Territory Tax (Rate) | 26 July 2023 | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023. made under this section |
| Notification No. 05/2023-Union Territory Tax (Rate) | 9 May 2023 | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge. made under this section |
| Notification No. 01/2023-Union Territory Tax (Rate) | 28 February 2023 | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023. made under this section |
| Notification No. 15/2022-Union Territory Tax (Rate) | 30 December 2022 | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) made under this section |
| Notification No. 03/2022-Union Territory Tax (Rate) | 13 July 2022 | Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 04/2022-Union Territory Tax (Rate) | 13 July 2022 | Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 22/2021-Union Territory Tax (Rate) | 31 December 2021 | Seeks to supersede notification 15/2021- UTT(R) and amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 15/2021-Union Territory Tax (Rate) | 18 November 2021 | Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. superseded by a later instrument made under this section |
| Notification No. 16/2021-Union Territory Tax (Rate) | 18 November 2021 | Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 06/2021-Union Territory Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021. made under this section |
| Notification No. 07/2021-Union Territory Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. made under this section |
| Notification No. 04/2021-Union Territory Tax (Rate) | 14 June 2021 | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021 made under this section |
| Notification No. 02/2021-Union Territory Tax (Rate) | 2 June 2021 | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021. made under this section |
| Notification No. 05/2020-Union Territory Tax (Rate) | 16 October 2020 | To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020. made under this section |
| Notification No. 04/2020-Union Territory Tax (Rate) | 30 September 2020 | Extension of UTGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021. made under this section |
| Notification No. 02/2020-Union Territory Tax (Rate) | 26 March 2020 | Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 reducing GST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC made under this section |
| Notification No. 28/2019-Union Territory Tax (Rate) | 31 December 2019 | To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. made under this section |
| Notification No. 20/2019-Union Territory Tax (Rate) | 30 September 2019 | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. made under this section |
| Notification No. 10/2019-Union Territory Tax (Rate) | 10 May 2019 | Seeks to amend notification No. 11/ 2017- Union Territory Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC made under this section |
| Notification No. 03/2019-Union Territory Tax (Rate) | 29 March 2019 | 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 for real estate sector. made under this section |
| Notification No. 04/2019-Union Territory Tax (Rate) | 29 March 2019 | 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 for real estate sector. |
| Notification No. 27/2018-Union Territory Tax (Rate) | 31 December 2018 | 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 31st meeting held on 22.12.2018. made under this section |
| Notification No. 14/2018-Union Territory Tax | 8 October 2018 | seeks to notify the constitution of the Authority for Advance Ruling in the Union Territories (without legislature). made under this section |
| Notification No. 13/2018-Union Territory Tax (Rate) | 26 July 2018 | 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 28th meeting held on 21.07.2018. made under this section |
| Notification No. 14/2018-Union Territory Tax (Rate) | 26 July 2018 | 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 28th meeting held on 21.07.2018. |
| Notification No. 01/2018-Union Territory Tax (Rate) | 25 January 2018 | 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. made under this section |
| Notification No. 46/2017-Union Territory Tax (Rate) | 14 November 2017 | 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. made under this section |
| Notification No. 31/2017-Union Territory Tax (Rate) | 13 October 2017 | Seeks to amend notification No. 11/2017-UTT(R). made under this section |
| Notification No. 24/2017-Union Territory Tax (Rate) | 21 September 2017 | Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services. made under this section |
| Notification No. 20/2017-Union Territory Tax (Rate) | 22 August 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%. made under this section |
| Notification No. 11/2017-Union Territory Tax (Rate) | 28 June 2017 | To notify the rates for supply of services under UTGST Act amended by a later instrument made under this section |
See also
- Section 14 of the UTGST Act, 2017: definitions
- Section 16 of the UTGST Act, 2017: constitution of Appellate Authority for Advance Ruling
References
- Central Board of Indirect Taxes and Customs. "Section 15. Constitution of Authority for Advance Ruling". Union Territory Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- UTGST Act, 2017, Section 15 on the CBIC tax information portal