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Section 21 of the UTGST Act, 2017

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GST›UTGST Act, 2017

At a glance

Procedure, powers and definitions

  • Section 21(i) to (ix)The incorporated subjects include supply scope, composition, composite and mixed supplies, time and value, credit, registration, invoices and notes, accounts and documentation, and returns.
  • Section 21(x) to (xix)The incorporated subjects also include payment, deduction and collection at source, assessment, refunds, audit, inspection, search, seizure, arrest, demands, recovery, specified payment liabilities and advance rulings.
  • Section 21(xx) to (xxvii)Appeals, revision, document presumptions, offences, penalties, job work, electronic commerce, fund settlement, transition and miscellaneous provisions, including interest, also fall within the stated scope.
  • Section 21(b)(i) to (iii)References to the Act become references to the UTGST Act. Commissioner and central tax officer references become the specified Union territory equivalents.
  • Section 21(b)(iv)References to central tax become Union territory tax references, and vice versa.
  • Section 21(b)(v) to (vii)The combined State-or-Union-territory references to Commissioners, legislation and tax become the corresponding central-tax references.
  • Section 21(a) and (b)The law does not settle which further adaptations are permitted where the UTGST Act and applicable rules do not expressly specify them.

Section 21 applies specified CGST provisions to Union territory tax as though enacted under the UTGST Act, subject to that Act and its rules. The provisions operate with necessary adaptations and so far as applicable. Express substitutions change references to the legislation, taxes and officers, while the extent of adaptations beyond those expressly stated remains unresolved.[1]

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 21, verbatim (show)

Section 21. Application of provisions of Central Goods and Services Tax Act. Subject to the provisions of this Act and the rules made thereunder, the provisions of the Central Goods and Services Tax Act, relating to-

(i) scope of supply; (ii)composition levy; (iii)composite supply and mixed supply; (iv)time and value of supply; (v)input tax credit; (vi)registration; (vii)tax invoice, credit and debit notes; (viii)accounts and records; (ix)returns; (x)payment of tax; (xi)tax deduction at source; (xii)collection of tax at source; (xiii)assessment; (xiv)refunds; (xv)audit; (xvi)inspection, search, seizure and arrest; (xvii)demands and recovery; (xviii)liability to pay in certain cases; (xix)advance ruling; (xx)appeals and revision; (xxi)presumption as to documents; (xxii)offences and penalties; (xxiii)job work; (xxiv)electronic commerce; (xxv)settlement of funds; (xxvi)transitional provisions; and (xxvii)miscellaneous provisions including the provisions relating to the imposition of interest and penalty, shall, mutatis mutandis, apply,-

(a) so far as may be, in relation to Union territory tax as they apply in relation to central tax as if they were enacted under this Act;

(b) subject to the following modifications and alterations which the Central Government considers necessary and desirable to adapt those provisions to the circumstances, namely:-

(i) references to ''this Act'' shall be deemed to be references to ''the Union Territory Goods and Services Tax Act, 2017'';

(ii) references to ''Commissioner'' shall be deemed to be references to ''Commissioner'' of Union territory tax as defined in clause (2) of section 2 of this Act;

(iii) references to ''officers of central tax'' shall be deemed to be references to ''officers of Union territory tax'';

(iv) references to ''central tax'' shall be deemed to be references to ''Union territory tax'' and vice versa;

(v) references to ''Commissioner of State tax or Commissioner of Union territory tax'' shall be deemed to be references to ''Commissioner of central tax'';

(vi) references to ''State Goods and Services Tax Act or Union Territory Goods and Services Tax Act'' shall be deemed to be references to ''Central Goods and Services Tax Act'';

(vii) references to ''State tax or Union territory tax'' shall be deemed to be references to ''central tax''.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Listed subject and receiving-law priority 21 opening and clauses(i)–(xxvii)

Questions to answer on the file6 questions
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Unspecified mutatis-mutandis adaptation 21(a)

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Express substitution i 21(b)(i)

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Express substitution ii 21(b)(ii)

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Express substitution iii 21(b)(iii)

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Express substitution v 21(b)(v)

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Express substitution vi 21(b)(vi)

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Express substitution vii 21(b)(vii)

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Central and UT tax reciprocal substitution 21(b)(iv)

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Provisions connected to Section 21
ProvisionConnectionWords that tie them
Section 2this provision defined by Section 221(b)(ii) "clause (2) of section 2 of this Act"

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.

Circulars (2)

NumberDateSubject
Circular No. 88/07/2019-GST1 February 2019Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
Circular No. 41/15/2018-GST13 April 2018clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
Notifications (109)
NumberDateSubject
Notification No. 15/2025-Union Territory Tax (Rate)17 September 2025Seeks 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 2025Seeks 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. 17/2025-Union Territory Tax (Rate)17 September 2025Seeks to amend Notification No 17/2017 - Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
Notification No. 05/2025-Union Territory Tax (Rate)16 January 2025Seeks 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 2025Seeks 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 2024Seeks 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 2024Seeks 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 2024Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section
Notification No. 01/2024-Union Territory Tax10 July 2024Seeks to amend Notification No. 12/2018-Union Territory Tax, dated 28.09.2018. made under this section
Notification No. 56/2023-Central Tax28 December 2023Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act
Notification No. 12/2023-Union Territory Tax (Rate)19 October 2023Seeks 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 2023Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section
Notification No. 15/2023-Union Territory Tax (Rate)19 October 2023Seeks to amend Notification No 15/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section
Notification No. 20/2023-Union Territory Tax (Rate)19 October 2023Seeks to amend Notification No 05/2017- Union Territory Tax (Rate) dated 28.06.2017. made under this section
Notification No. 06/2023-Union Territory Tax (Rate)26 July 2023Seeks 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 2023Seeks 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 2023Seeks 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. 09/2023-Central Tax31 March 2023Extension of limitation under Section 168A of CGST Act
Notification No. 01/2023-Union Territory Tax (Rate)28 February 2023Seeks 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 2022Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) made under this section
Notification No. 03/2022-Union Territory Tax (Rate)13 July 2022Seeks 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 2022Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section
Notification No. 05/2022-Union Territory Tax (Rate)13 July 2022Seeks to amend Notification No 13/2017- Union territory Tax (Rate) dated 28.06.2017.
Notification No. 09/2022-Union Territory Tax (Rate)13 July 2022Seeks to amend notification No. 5/2017- Union Territory Tax (Rate) made under this section
Notification No. 10/2022-Union Territory Tax (Rate)13 July 2022Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) made under this section
Notification No. 03/2022-Union Territory Tax13 July 2022Seeks to amend notification No. 02/2019- Union Territory Tax made under this section
Notification No. 04/2022-Union Territory Tax13 July 2022Seeks to amend notification No. 02/2017- Union Territory Tax made under this section
Notification No. 13/2022-Central Tax5 July 2022Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act
Notification No. 02/2022-Union Territory Tax (Rate)31 March 2022Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC amended by a later instrument made under this section
Notification No. 01/2022-Union Territory Tax31 March 2022Seeks to amend notification no. 02/2019-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTCSeeks to amend notification no. 02/2019-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC made under this section
Notification No. 02/2022-Union Territory Tax31 March 2022Seeks to amend notification no. 02/2017-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC made under this section
Notification No. 22/2021-Union Territory Tax (Rate)31 December 2021Seeks 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 2021Seeks 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 2021Seeks 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 2021Seeks 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 2021Seeks 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. 34/2021-Central Tax29 August 2021Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act. made under this section
Notification No. 04/2021-Union Territory Tax (Rate)14 June 2021Seeks 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 2021Seeks 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. 03/2021-Union Territory Tax (Rate)2 June 2021Seeks to amend notification No. 06/2019- Union Territory Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. made under this section
Notification No. 24/2021-Central Tax1 June 2021Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021. made under this section
Notification No. 02/2021-Union Territory Tax1 June 2021Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021. made under this section
Notification No. 14/2021-Central Tax1 May 2021Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act. amended by a later instrument made under this section
Notification No. 01/2021-Union Territory Tax1 May 2021Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 made under this section
Notification No. 91/2020-Central Tax14 December 2020Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021. made under this section
Notification No. 05/2020-Union Territory Tax (Rate)16 October 2020To 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 2020Extension 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. 66/2020-Central Tax21 September 2020Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020. made under this section
Notification No. 65/2020-Central Tax1 September 2020Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020. made under this section
Notification No. 55/2020-Central Tax27 June 2020Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020. made under this section
Notification No. 56/2020-Central Tax27 June 2020Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter. made under this section
Notification No. 02/2020-Union Territory Tax24 June 2020Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. made under this section
Notification No. 46/2020-Central Tax9 June 2020Seeks to extend period to pass order under Section 54(7) of CGST Act. amended by a later instrument made under this section
Notification No. 47/2020-Central Tax9 June 2020Seeks to amend Notification No. 40/2020-Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June. made under this section
Notification No. 40/2020-Central Tax5 May 2020Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020. amended by a later instrument made under this section
Notification No. 01/2020-Union Territory Tax8 April 2020Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. made under this section
Notification No. 35/2020-Central Tax3 April 2020Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills. amended by a later instrument made under this section
Notification No. 02/2020-Union Territory Tax (Rate)26 March 2020Seeks 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 2019To 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. 18/2019-Union Territory Tax (Rate)30 September 2019Seeks to amend notification No 2/2019- Union territory Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. made under this section
Notification No. 20/2019-Union Territory Tax (Rate)30 September 2019Seeks 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. 23/2019-Union Territory Tax (Rate)30 September 2019Seeks to amend notification No. 04/2018 - Union Territory Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. made under this section
Notification No. 25/2019-Union Territory Tax (Rate)30 September 2019Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 21(i) of UTGST Act read with Section 7(2) of CGST Act, 2017. made under this section
Notification No. 11/2019-Union Territory Tax (Rate)29 June 2019Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. made under this section
Notification No. 10/2019-Union Territory Tax (Rate)10 May 2019Seeks 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 2019Seeks 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 2019Seeks 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. 06/2019-Union Territory Tax (Rate)29 March 2019Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. amended by a later instrument made under this section
Notification No. 08/2019-Union Territory Tax (Rate)29 March 2019Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. made under this section
Notification No. 09/2019-Union Territory Tax (Rate)29 March 2019Seeks to amend notification No. 02/2019- Union Territory Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Union Territory Tax (Rate). made under this section
Notification No. 02/2019-Union Territory Tax (Rate)7 March 2019To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs amended by a later instrument made under this section
Notification No. 02/2019-Union Territory Tax7 March 2019To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. amended by a later instrument made under this section
Notification No. 27/2018-Union Territory Tax (Rate)31 December 2018Seeks 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. 12/2018-Union Territory Tax28 September 2018seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-union territory (without legislature) taxable supplies. amended by a later instrument made under this section
Notification No. 13/2018-Union Territory Tax28 September 2018seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-union territory (without legislature) taxable supplies. made under this section
Notification No. 13/2018-Union Territory Tax (Rate)26 July 2018Seeks 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. 16/2018-Union Territory Tax (Rate)26 July 2018Seeks to amend notification No. 14/2017- Union Territory Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service. made under this section
Notification No. 20/2018-Union Territory Tax (Rate)26 July 2018Seeks to amend Notification 05/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018 made under this section
Notification No. 21/2018-Central Tax18 April 2018Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017.
Notification No. 01/2018-Union Territory Tax (Rate)25 January 2018Seeks 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. 03/2018-Union Territory Tax (Rate)25 January 2018Seeks 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).
Notification No. 04/2018-Union Territory Tax (Rate)25 January 2018Seeks 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. amended by a later instrument made under this section
Notification No. 01/2018-Union Territory Tax1 January 2018Union Territory Tax seeks to further amend notification No. 2/2017 - Union Territory Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. made under this section
Notification No. 44/2017-Union Territory Tax (Rate)14 November 2017seeks 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. made under this section
Notification No. 46/2017-Union Territory Tax (Rate)14 November 2017Seeks 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. 17/2017-Union Territory Tax24 October 2017Notifications issued under CGST Act are extended to UTGST Act made under this section
Notification No. 31/2017-Union Territory Tax (Rate)13 October 2017Seeks to amend notification No. 11/2017-UTT(R). made under this section
Notification No. 16/2017-Union Territory Tax13 October 2017Seeks to amend notification No. 2/2017-Union Territory Tax. made under this section
Notification No. 29/2017-Union Territory Tax (Rate)22 September 2017Seeks 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. made under this section
Notification No. 24/2017-Union Territory Tax (Rate)21 September 2017Seeks 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 2017Seeks 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. 23/2017-Union Territory Tax (Rate)22 August 2017Seeks 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.
Notification No. 04/2017-Union Territory Tax30 June 2017Notifies www.gst.gov.in as the electronic portal for GST
Notification No. 05/2017-Union Territory Tax30 June 2017UTGST (Andaman & Nicobar Islands )Rules, 2017
Notification No. 06/2017-Union Territory Tax30 June 2017Notifies UTGST (Chandigarh )Rules, 2017
Notification No. 07/2017-Union Territory Tax30 June 2017Notifies UTGST (Dadra and Nagar Haveli)Rules, 2017
Notification No. 08/2017-Union Territory Tax30 June 2017Notifies UTGST (Daman & Diu)Rules, 2017
Notification No. 09/2017-Union Territory Tax30 June 2017Notifies UTGST (Lakshadweep )Rules, 2017
Notification No. 10/2017-Union Territory Tax30 June 2017Notifies Fixing of rate of interest per annum amended by a later instrument
Notification No. 01/2017-Union Territory Tax (Rate)28 June 2017UTGST Rate Schedule notified under section 7 (1) superseded by a later instrument
Notification No. 05/2017-Union Territory Tax (Rate)28 June 2017Notification 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 amended by a later instrument made under this section
Notification No. 06/2017-Union Territory Tax (Rate)28 June 2017Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act made under this section
Notification No. 09/2017-Union Territory Tax (Rate)28 June 2017Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1)
Notification No. 11/2017-Union Territory Tax (Rate)28 June 2017To notify the rates for supply of services under UTGST Act amended by a later instrument made under this section
Notification No. 14/2017-Union Territory Tax (Rate)28 June 2017To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act amended by a later instrument made under this section
Notification No. 15/2017-Union Territory Tax (Rate)28 June 2017To notify the supplies not eligible for refund of unutilised ITC under UTGST Act amended by a later instrument made under this section
Notification No. 16/2017-Union Territory Tax (Rate)28 June 2017To 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 made under this section
Notification No. 17/2017-Union Territory Tax (Rate)28 June 2017To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator amended by a later instrument
Notification No. 02/2017-Union Territory Tax27 June 2017Seeks to notify the turnover limit for Composition Levy for UTGST amended by a later instrument made under this section

Unsettled questions

The words of section 21 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. Which adaptations of the identified imported CGST or IGST provision are permitted by the selected incorporation clause where the receiving IGST, UTGST or Compensation Cess Act and applicable rules do not expressly specify them? Apply mutatis mutandis and so far as may be or as far as may be only where that clause states them; preserve every express scope, modification and exclusion.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 21. Application of provisions of Central Goods and Services Tax Act". Union Territory Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links