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 3, verbatim (show)
Section 3. Officers under this Act.
The Administrator may, by notification, appoint Commissioners and such other class of officers as may be required for carrying out the purposes of this Act and such officers shall be deemed to be proper officers for such purposes as may be specified therein:
Provided that the officers appointed under the existing law shall be deemed to be the officers appointed under the provisions of this Act.
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Administrator appointment 3
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Deemed proper officer for specified purposes 3
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Existing-law officer continuity 3 proviso
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Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 2 | this provision existing-law definition Section 2 | 3 "officers appointed under the existing law" |
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 (256)
| Number | Date | Subject |
|---|---|---|
| Notification No. 01/2026-Union Territory Tax (Rate) | 30 April 2026 | Seeks to amend Notification No 9/2025 - Union Territory tax (Rate) to align them (as updated vide Corrigendum dated 06.05.2026) |
| Notification No. 19/2025-Union Territory Tax (Rate) | 31 December 2025 | Seeks to amend Notification 09/2025- Integrated Tax (Rate), to prescribe GST rates on tobacco products. |
| Notification No. 18/2025-Union Territory Tax (Rate) | 24 October 2025 | Seeks to amend notification No. 26/2018-Union Territory Tax(Rate) dated 31.12.2018 |
| Corrigendum dated 18 Sep 2025 (Corrigendum to Notification No. 9/2025 – Union Territory Tax (Rate) dated 17.09.2025) | 18 September 2025 | Corrigendum to Notification No. 9/2025 – Union Territory Tax (Rate) dated 17.09.2025 |
| Corrigendum dated 18 Sep 2025 (Corrigendum to Notification No. 10/2025 – Union Territory Tax (Rate) dated 17.09.2025) | 18 September 2025 | Corrigendum to Notification No. 10/2025 – Union Territory Tax (Rate) dated 17.09.2025 |
| Notification No. 09/2025-Union Territory Tax (Rate) | 17 September 2025 | Seeks to supersede Notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017. amended by a later instrument made under this section |
| Notification No. 10/2025-Union Territory Tax (Rate) | 17 September 2025 | Seeks to supersede Notification No. 2/2017- Union Territory Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 11/2025-Union Territory Tax (Rate) | 17 September 2025 | Seeks to amend Notification No. 3/2017- Union Territory Tax (Rate) dated 28.06.2017. |
| Notification No. 12/2025-Union Territory Tax (Rate) | 17 September 2025 | Seeks to amend Notification No. 8/2018- Union Territory Tax (Rate) dated 25.01.2018. |
| Notification No. 14/2025-Union Territory Tax (Rate) | 17 September 2025 | Seeks to notify GST rate for bricks. |
| 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. |
| 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. |
| Notification No. 17/2025-Union Territory Tax (Rate) | 17 September 2025 | Seeks to amend Notification No 17/2017 - Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council. |
| Notification No. 01/2025-Union Territory Tax (Rate) | 16 January 2025 | Seeks to amend Notification no. 01/2017- Union Territory Tax (Rate) |
| Notification No. 02/2025-Union Territory Tax (Rate) | 16 January 2025 | Seeks to amend Notification no. 02/2017- Union Territory Tax (Rate) |
| Notification No. 03/2025-Union Territory Tax (Rate) | 16 January 2025 | Seeks to amend Notification no. 39/2017- Union Territory Tax (Rate) |
| Notification No. 04/2025-Union Territory Tax (Rate) | 16 January 2025 | Seeks to amend Notification no. 08/2018- Union Territory Tax (Rate) |
| 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. |
| 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.. |
| Notification No. 07/2025-Union Territory Tax (Rate) | 16 January 2025 | Seeks to amend Notification No 13/2017 - Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.. |
| Notification No. 08/2025-Union Territory Tax (Rate) | 16 January 2025 | Seeks to amend Notification No 17/2017-Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.. |
| Corrigendum dated 22 Oct 2024 (To read "any immovable property" for "any property", as mentioned in Notification No. 09/2) | 22 October 2024 | To read "any immovable property" for "any property", as mentioned in Notification No. 09/2024-UT(R) |
| Notification No. 05/2024-Union Territory Tax (Rate) | 8 October 2024 | Seeks to amend Notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017. |
| Notification No. 06/2024-Union Territory Tax (Rate) | 8 October 2024 | Seeks to amend Notification No. 4/2017- Union Territory Tax (Rate) dated 28.06.2017. |
| 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 |
| 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 |
| Notification No. 09/2024-Union Territory Tax (Rate) | 8 October 2024 | Seeks to amend Notification No.13/2017-Union Territory Tax (Rate) dated 28.06.2017 |
| Notification No. 02/2024-Union Territory Tax (Rate) | 12 July 2024 | Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) |
| Notification No. 03/2024-Union Territory Tax (Rate) | 12 July 2024 | Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) |
| 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. |
| Notification No. 01/2024-Union Territory Tax | 10 July 2024 | Seeks to amend Notification No. 12/2018-Union Territory Tax, dated 28.09.2018. |
| Corrigendum dated 5 Jan 2024 (Corrigendum to notification no 01/2024-Integrated Tax(Rate) dated 03.1.2024) | 5 January 2024 | Corrigendum to notification no 01/2024-Integrated Tax(Rate) dated 03.1.2024 |
| Notification No. 01/2024-Union Territory Tax (Rate) | 3 January 2024 | Seeks to amend Notification No 01/2017- Union Territory Tax (Rate) dated 28.06.2017. |
| 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. |
| 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. |
| Notification No. 14/2023-Union Territory Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 13/2017- Union territory Tax (Rate) dated 28.06.2017. |
| Notification No. 15/2023-Union Territory Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 15/2017- Union territory Tax (Rate) dated 28.06.2017. |
| Notification No. 16/2023-Union Territory Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017. |
| Notification No. 17/2023-Union Territory Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 01/2017- Union Territory Tax (Rate) dated 28.06.2017. |
| Notification No. 18/2023-Union Territory Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 02/2017- Union Territory Tax (Rate) dated 28.06.2017. |
| Notification No. 19/2023-Union Territory Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 04/2017- Union Territory Tax (Rate) dated 28.06.2017. |
| Notification No. 20/2023-Union Territory Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 05/2017- Union Territory Tax (Rate) dated 28.06.2017. |
| Notification No. 11/2023-Union Territory Tax (Rate) | 29 September 2023 | Seeks to amend Notification No 01/2017- Union territory Tax (Rate) dated 28.06.2017. |
| 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. |
| 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. |
| Notification No. 08/2023-Union Territory Tax (Rate) | 26 July 2023 | Seeks to amend notification No. 13/2017- 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. |
| Notification No. 09/2023-Union Territory Tax (Rate) | 26 July 2023 | Seeks to amend No. 01/2017- Union Territory Tax (Rate) to implement the decisions of 50th GST Council. |
| Notification No. 10/2023-Union Territory Tax (Rate) | 26 July 2023 | Seeks to amend No. 26/2018- Union Territory Tax (Rate) to implement the decisions of 50th GST Council. |
| 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. |
| 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. |
| Notification No. 02/2023-Union Territory Tax (Rate) | 28 February 2023 | Seeks to amend notification No. 13/2017- 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. |
| Notification No. 03/2023-Union Territory Tax (Rate) | 28 February 2023 | Seeks to amend notification no. 1/2017-Union Territory Tax (Rate), dated 28.06.2017. |
| Notification No. 04/2023-Union Territory Tax (Rate) | 28 February 2023 | Seeks to amend notification no. 2/2017-Union Territory Tax (Rate), dated 28.06.2017. |
| Notification No. 12/2022-Union Territory Tax (Rate) | 30 December 2022 | Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) |
| Notification No. 13/2022-Union Territory Tax (Rate) | 30 December 2022 | Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) |
| Notification No. 14/2022-Union Territory Tax (Rate) | 30 December 2022 | Seeks to amend notification No. 4/2017- Union Territory Tax (Rate) |
| Notification No. 15/2022-Union Territory Tax (Rate) | 30 December 2022 | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) |
| 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. |
| 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. |
| Notification No. 05/2022-Union Territory Tax (Rate) | 13 July 2022 | Seeks to amend Notification No 13/2017- Union territory Tax (Rate) dated 28.06.2017. |
| Notification No. 06/2022-Union Territory Tax (Rate) | 13 July 2022 | Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) |
| Notification No. 07/2022-Union Territory Tax (Rate) | 13 July 2022 | Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) |
| Notification No. 08/2022-Union Territory Tax (Rate) | 13 July 2022 | Seeks to amend notification No. 3/2017- Union Territory Tax (Rate) |
| Notification No. 09/2022-Union Territory Tax (Rate) | 13 July 2022 | Seeks to amend notification No. 5/2017- Union Territory Tax (Rate) |
| Notification No. 10/2022-Union Territory Tax (Rate) | 13 July 2022 | Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) |
| Notification No. 11/2022-Union Territory Tax (Rate) | 13 July 2022 | Rescinds notification No. 45/2017- Union Territory Tax (Rate) |
| Notification No. 03/2022-Union Territory Tax | 13 July 2022 | Seeks to amend notification No. 02/2019- Union Territory Tax |
| Notification No. 04/2022-Union Territory Tax | 13 July 2022 | Seeks to amend notification No. 02/2017- Union Territory Tax |
| Notification No. 01/2022-Union Territory Tax (Rate) | 31 March 2022 | Seeks to amend notification No. 1/2017-Union Territory Tax (Rate) |
| Notification No. 02/2022-Union Territory Tax (Rate) | 31 March 2022 | Seeks 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 |
| Notification No. 01/2022-Union Territory Tax | 31 March 2022 | Seeks 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 |
| Notification No. 02/2022-Union Territory Tax | 31 March 2022 | Seeks to amend notification no. 02/2017-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC |
| Notification No. 21/2021-Union Territory Tax (Rate) | 31 December 2021 | Seeks to supersede notification 14/2021- UTT(R) and amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017. |
| 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. |
| Notification No. 18/2021-Union Territory Tax (Rate) | 28 December 2021 | Seeks to amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017 |
| Notification No. 19/2021-Union Territory Tax (Rate) | 28 December 2021 | Seeks to amend Notification No 2/2017- Union territory Tax (Rate) dated 28.06.2017. |
| Notification No. 20/2021-Union Territory Tax (Rate) | 28 December 2021 | Seeks to amend Notification No 21/2018- Union territory Tax (Rate) dated 26.07.2018. |
| Notification No. 14/2021-Union Territory Tax (Rate) | 18 November 2021 | Seeks to further amend notification No. 01/2017-Union Territory Tax (Rate) dated 28-06-2017. superseded by a later instrument |
| 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 |
| 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. |
| Notification No. 17/2021-Union Territory Tax (Rate) | 18 November 2021 | Seeks to amend Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017. |
| Notification No. 13/2021-Union Territory Tax (Rate) | 27 October 2021 | Seeks to amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017. |
| 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. |
| 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. |
| Notification No. 08/2021-Union Territory Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 1/2017- Union territory Tax (Rate) |
| Notification No. 09/2021-Union Territory Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 2/2017- Union territory Tax (Rate) |
| Notification No. 10/2021-Union Territory Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 4/2017- Union territory Tax (Rate) |
| Notification No. 11/2021-Union Territory Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 39/2017- Union territory Tax (Rate) |
| Notification No. 12/2021-Union Territory Tax (Rate) | 30 September 2021 | Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021 |
| Corrigendum dated 15 Jun 2021 (Corrigendum to Notification No. 05/2021-Union Territory Tax (Rate)) | 15 June 2021 | Corrigendum to Notification No. 05/2021-Union Territory Tax (Rate) |
| 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 |
| Notification No. 05/2021-Union Territory Tax (Rate) | 14 June 2021 | Seeks to provide the concessional rate of UTGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. |
| Notification No. 01/2021-Union Territory Tax (Rate) | 2 June 2021 | Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) to prescribe change in CGST rate of goods. |
| 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. |
| Notification No. 03/2021-Union Territory Tax (Rate) | 2 June 2021 | Seeks 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. |
| Notification No. 02/2021-Union Territory Tax | 1 June 2021 | Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021. |
| Notification No. 01/2021-Union Territory Tax | 1 May 2021 | Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 |
| 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. |
| 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. |
| Notification No. 02/2020-Union Territory Tax | 24 June 2020 | Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. |
| Notification No. 01/2020-Union Territory Tax | 8 April 2020 | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. |
| 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 |
| Notification No. 03/2020-Union Territory Tax (Rate) | 25 March 2020 | Seeks to amend notification No. 1/2017-Integreated Tax (Rate) to prescribe change in IGST rate of goods. |
| Notification No. 01/2020-Union Territory Tax (Rate) | 21 February 2020 | Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery. |
| 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. |
| Notification No. 29/2019-Union Territory Tax (Rate) | 31 December 2019 | To amend notification No. 13/ 2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. |
| Notification No. 27/2019-Union Territory Tax (Rate) | 30 December 2019 | Seeks to further amend notification No. 01/2017-Union Territory Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting. |
| Notification No. 26/2019-Union Territory Tax (Rate) | 22 November 2019 | Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017. |
| Notification No. 14/2019-Union Territory Tax (Rate) | 30 September 2019 | Seeks to amend notification No 1/2017- Union territory Tax (Rate) dated 28.6.2017 so as to specify effective UTGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019. |
| Notification No. 15/2019-Union Territory Tax (Rate) | 30 September 2019 | Seeks to amend notification No 2/2017- Union territory Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants. |
| Notification No. 16/2019-Union Territory Tax (Rate) | 30 September 2019 | Seeks to amend notification No 3/2017- Union territory Tax (Rate) dated 28.6.2017 so as to extend concessional UTGST rates to specified projects under HELP/OALP, and other changes. |
| Notification No. 17/2019-Union Territory Tax (Rate) | 30 September 2019 | Seeks to amend notification No 26/2018- Union territory Tax (Rate) dated 31.12.2018 so as to exempt UTGST on supplies of silver and platinum by nominated agencies to registered persons. |
| Notification No. 18/2019-Union Territory Tax (Rate) | 30 September 2019 | Seeks 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. |
| Notification No. 19/2019-Union Territory Tax (Rate) | 30 September 2019 | Seeks to exempt supply of goods for specified projects under FAO. |
| 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. |
| Notification No. 21/2019-Union Territory Tax (Rate) | 30 September 2019 | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. |
| Notification No. 22/2019-Union Territory Tax (Rate) | 30 September 2019 | Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. |
| Notification No. 23/2019-Union Territory Tax (Rate) | 30 September 2019 | Seeks 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. |
| Notification No. 24/2019-Union Territory Tax (Rate) | 30 September 2019 | Seeks to amend notification No. 07/2019 - Union Territory Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. |
| Notification No. 25/2019-Union Territory Tax (Rate) | 30 September 2019 | Seeks 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. |
| Corrigendum dated 30 Aug 2019 (Corrigendum to Notification No. 03/2019- Union Territory Tax (Rate)) | 30 August 2019 | Corrigendum to Notification No. 03/2019- Union Territory Tax (Rate) |
| Notification No. 12/2019-Union Territory Tax (Rate) | 31 July 2019 | which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles. |
| Notification No. 13/2019-Union Territory Tax (Rate) | 31 July 2019 | which seeks to exempt the hiring of Electric buses by local authorities from GST. |
| Notification No. 11/2019-Union Territory Tax (Rate) | 29 June 2019 | Seeks 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. |
| 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 |
| Corrigendum dated 25 Apr 2019 (Corrigendum to Notification No. 03/2019- Union Territory Tax (Rate)) | 25 April 2019 | Corrigendum to Notification No. 03/2019- Union Territory Tax (Rate) |
| Corrigendum dated 29 Mar 2019 (Corrigendum to Notification No. 2/2019-Union Territory Tax) | 29 March 2019 | Corrigendum to Notification No. 2/2019-Union Territory Tax |
| 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. |
| 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. 05/2019-Union Territory Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector. |
| Notification No. 06/2019-Union Territory Tax (Rate) | 29 March 2019 | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. amended by a later instrument |
| Notification No. 07/2019-Union Territory Tax (Rate) | 29 March 2019 | Seeks to notify certain services to be taxed under RCM under section 7(4) of UTGST Act as recommended by Goods and Services Tax Council for real estate sector. amended by a later instrument |
| Notification No. 08/2019-Union Territory Tax (Rate) | 29 March 2019 | Seeks 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. |
| Notification No. 09/2019-Union Territory Tax (Rate) | 29 March 2019 | Seeks 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). |
| Notification No. 02/2019-Union Territory Tax (Rate) | 7 March 2019 | To 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 |
| Notification No. 02/2019-Union Territory Tax | 7 March 2019 | To 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 |
| Notification No. 01/2019-Union Territory Tax (Rate) | 29 January 2019 | Seeks to rescind notification No. 8/2017-Union Territory Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts |
| Notification No. 01/2019-Union Territory Tax | 29 January 2019 | Seeks to bring into force the UTGST (Amendment) Act, 2018 |
| Corrigendum dated 28 Jan 2019 (Corrigendum to Notification No. 26/2018- Union Territory Tax (Rate)) | 28 January 2019 | Corrigendum to Notification No. 26/2018- Union Territory Tax (Rate) |
| Notification No. 24/2018-Union Territory Tax (Rate) | 31 December 2018 | Seeks to further amend notification No. 1/2017-Union Territory Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting. |
| Notification No. 25/2018-Union Territory Tax (Rate) | 31 December 2018 | Seeks to further amend notification No. 2/2017-Union Territory Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting. |
| Notification No. 26/2018-Union Territory Tax (Rate) | 31 December 2018 | Union Territory Tax (Rate)-seeks to exempt Union Territory tax on supply of gold by nominated agencies to registered persons. amended by a later instrument |
| 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. |
| Notification No. 28/2018-Union Territory Tax (Rate) | 31 December 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 31st meeting held on 22.12.2018. |
| Notification No. 29/2018-Union Territory Tax (Rate) | 31 December 2018 | Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. |
| Notification No. 30/2018-Union Territory Tax (Rate) | 31 December 2018 | 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. |
| 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). |
| Notification No. 15/2018-Union Territory Tax | 8 October 2018 | seeks to notify the constitution of the Appellate Authority for Advance Ruling in the Union Territories (without legislature). |
| Notification No. 12/2018-Union Territory Tax | 28 September 2018 | seeks 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 |
| Notification No. 13/2018-Union Territory Tax | 28 September 2018 | seeks 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. |
| Notification No. 23/2018-Union Territory Tax (Rate) | 20 September 2018 | Seeks to insert explanation in an entry in notification No. 12/2017-Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017. |
| Notification No. 22/2018-Union Territory Tax (Rate) | 6 August 2018 | Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.09.2019. |
| 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. |
| 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. 15/2018-Union Territory Tax (Rate) | 26 July 2018 | Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM). |
| Notification No. 16/2018-Union Territory Tax (Rate) | 26 July 2018 | Seeks 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. |
| Notification No. 17/2018-Union Territory Tax (Rate) | 26 July 2018 | Seeks to insert explanation in an item in notification No. 11/2017-Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017. |
| Notification No. 18/2018-Union Territory Tax (Rate) | 26 July 2018 | Seeks to amend Notification 01/2017-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 |
| Notification No. 19/2018-Union Territory Tax (Rate) | 26 July 2018 | Seeks to amend Notification 02/2017-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 |
| Notification No. 20/2018-Union Territory Tax (Rate) | 26 July 2018 | Seeks 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 |
| Notification No. 21/2018-Union Territory Tax (Rate) | 26 July 2018 | Seeks to prescribe concessional UTGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018 amended by a later instrument |
| Notification No. 12/2018-Union Territory Tax (Rate) | 29 June 2018 | Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.09.2018. |
| Notification No. 11/2018-Union Territory Tax (Rate) | 28 May 2018 | Seeks to amend notification No. 04/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM) |
| Notification No. 10/2018-Union Territory Tax | 21 May 2018 | Notifications regarding E-way bill in Union Territories (without legislature) |
| Notification No. 11/2018-Union Territory Tax | 21 May 2018 | Notifications regarding E-way bill in Union Territories (without legislature) |
| Notification No. 07/2018-Union Territory Tax | 18 May 2018 | Rescinds notification No. G.S.R. 316(E) dated 31st March, 2018 |
| Notification No. 08/2018-Union Territory Tax | 18 May 2018 | Rescinds notification no. G.S.R. 317(E) dated 31st March, 2018 |
| Notification No. 09/2018-Union Territory Tax | 18 May 2018 | Rescinds notification no. G.S.R. 318(E), dated 31st March, 2018. |
| Notification No. 02/2018-Union Territory Tax | 31 March 2018 | Notification regarding E-way Bill in Union Territory of Andaman and Nicobar Islands |
| Notification No. 03/2018-Union Territory Tax | 31 March 2018 | Notification regarding E-way Bill in Union Territory of Chandigarh |
| Notification No. 04/2018-Union Territory Tax | 31 March 2018 | Notification regarding E-way Bill in Union Territory of Dadra and Nagar Haveli. |
| Notification No. 05/2018-Union Territory Tax | 31 March 2018 | Notification regarding E-way Bill in Union Territory of Daman and Diu |
| Notification No. 06/2018-Union Territory Tax | 31 March 2018 | Notification regarding E-way Bill in Union Territory of Lakshadweep. |
| Notification No. 10/2018-Union Territory Tax (Rate) | 23 March 2018 | Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.06.2018. |
| Corrigendum dated 1 Feb 2018 (Corrigendum to 6/2018-Union Territory tax(rate)) | 1 February 2018 | Corrigendum to 6/2018-Union Territory tax(rate) |
| 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. |
| Notification No. 02/2018-Union Territory Tax (Rate) | 25 January 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 25th meeting held on 18.01.201. |
| Notification No. 03/2018-Union Territory Tax (Rate) | 25 January 2018 | 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). |
| Notification No. 04/2018-Union Territory Tax (Rate) | 25 January 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. amended by a later instrument |
| Notification No. 05/2018-Union Territory Tax (Rate) | 25 January 2018 | Seeks to exempt Central Government's share of Profit Petroleum from Union Territory Tax |
| Notification No. 06/2018-Union Territory Tax (Rate) | 25 January 2018 | Seeks to amend Notification No.1/2017-UTGST (Rate). |
| Notification No. 07/2018-Union Territory Tax (Rate) | 25 January 2018 | Seeks to amend Notification No.2/2017-UTGST (Rate). |
| Notification No. 08/2018-Union Territory Tax (Rate) | 25 January 2018 | Seeks to amend Notification No.1/2017-UTGST(Rate). amended by a later instrument |
| Notification No. 09/2018-Union Territory Tax (Rate) | 25 January 2018 | Seeks to amend Notification No.45/2017-UTGST (Rate). |
| Notification No. 01/2018-Union Territory Tax | 1 January 2018 | Union 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. |
| Notification No. 41/2017-Union Territory Tax (Rate) | 14 November 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. |
| Notification No. 42/2017-Union Territory Tax (Rate) | 14 November 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 |
| Notification No. 43/2017-Union Territory Tax (Rate) | 14 November 2017 | 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. |
| Notification No. 44/2017-Union Territory Tax (Rate) | 14 November 2017 | 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. |
| Notification No. 45/2017-Union Territory Tax (Rate) | 14 November 2017 | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. rescinded by a later instrument |
| 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. |
| Notification No. 47/2017-Union Territory Tax (Rate) | 14 November 2017 | 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. |
| Notification No. 17/2017-Union Territory Tax | 24 October 2017 | Notifications issued under CGST Act are extended to UTGST Act |
| Notification No. 40/2017-Union Territory Tax (Rate) | 23 October 2017 | 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. |
| Notification No. 39/2017-Union Territory Tax (Rate) | 18 October 2017 | 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. amended by a later instrument |
| Notification No. 31/2017-Union Territory Tax (Rate) | 13 October 2017 | Seeks to amend notification No. 11/2017-UTT(R). |
| Notification No. 32/2017-Union Territory Tax (Rate) | 13 October 2017 | Seeks to amend notification No. 12/2017-UTT(R). |
| Notification No. 33/2017-Union Territory Tax (Rate) | 13 October 2017 | Seeks to amend notification No. 13/2017-UTT(R) regarding services provided by Overseeing Committee members to RBI under RCM. |
| Notification No. 34/2017-Union Territory Tax (Rate) | 13 October 2017 | Seeks to amend notification No. 1/2017-Union Territory Tax(Rate). |
| Notification No. 35/2017-Union Territory Tax (Rate) | 13 October 2017 | Seeks to amend notification No. 2/2017-Union Territory Tax(Rate). |
| Notification No. 36/2017-Union Territory Tax (Rate) | 13 October 2017 | Seeks to amend notification No. 4/2017-Union Territory Tax(Rate) |
| Notification No. 37/2017-Union Territory Tax (Rate) | 13 October 2017 | Seeks to prescribe Union Territory Tax rate on the leasing of motor vehicles. |
| Notification No. 38/2017-Union Territory Tax (Rate) | 13 October 2017 | Seeks to exempt payment of tax under section 7(4) of the UTGST Act, 2017 till 31.03.2017. |
| Notification No. 16/2017-Union Territory Tax | 13 October 2017 | Seeks to amend notification No. 2/2017-Union Territory Tax. |
| Notification No. 30/2017-Union Territory Tax (Rate) | 29 September 2017 | Exempting supply of services associated with transit cargo to Nepal and Bhutan. |
| Corrigendum dated 25 Sep 2017 (Corrigendum to Notification No. 13/2017- Union Territory Tax (Rate)) | 25 September 2017 | Corrigendum to Notification No. 13/2017- Union Territory Tax (Rate) |
| Notification No. 27/2017-Union Territory Tax (Rate) | 22 September 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. |
| Notification No. 28/2017-Union Territory Tax (Rate) | 22 September 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 |
| Notification No. 29/2017-Union Territory Tax (Rate) | 22 September 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. |
| 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. |
| Notification No. 25/2017-Union Territory Tax (Rate) | 21 September 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. |
| Notification No. 26/2017-Union Territory Tax (Rate) | 21 September 2017 | Exempt certain supplies to NPCIL. |
| 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%. |
| Notification No. 21/2017-Union Territory Tax (Rate) | 22 August 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. |
| Notification No. 22/2017-Union Territory Tax (Rate) | 22 August 2017 | Seeks to amend notification No. 13/2017-UTT(R) to amend RCM provisions for GTA and to insert explanation for LLP. |
| Notification No. 23/2017-Union Territory Tax (Rate) | 22 August 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. |
| Notification No. 19/2017-Union Territory Tax (Rate) | 18 August 2017 | Seek to reduce UTGST rate on specified parts of tractors from 14% to 9 % |
| Corrigendum dated 27 Jul 2017 (Corrigendum to Notification No. 2/2017-Union Territory Tax (Rate)) | 27 July 2017 | Corrigendum to Notification No. 2/2017-Union Territory Tax (Rate) |
| Corrigendum dated 27 Jul 2017 (Corrigendum to Notification No. 1/2017-Union Territory Tax (Rate)) | 27 July 2017 | Corrigendum to Notification No. 1/2017-Union Territory Tax (Rate) |
| Corrigendum dated 12 Jul 2017 (Corrigendum to Notification No. 2/2017-Union Territory Tax (Rate)) | 12 July 2017 | Corrigendum to Notification No. 2/2017-Union Territory Tax (Rate) |
| Corrigendum dated 12 Jul 2017 (Corrigendum to Notification No. 1/2017-Union Territory Tax (Rate)) | 12 July 2017 | Corrigendum to Notification No. 1/2017-Union Territory Tax (Rate) |
| Corrigendum dated 30 Jun 2017 (Corrigendum to Notification No. 11/2017-Union Territory Tax (Rate)) | 30 June 2017 | Corrigendum to Notification No. 11/2017-Union Territory Tax (Rate) |
| Corrigendum dated 30 Jun 2017 (Corrigendum to Notification No. 1/2017-Union Territory Tax (Rate)) | 30 June 2017 | Corrigendum to Notification No. 1/2017-Union Territory Tax (Rate) |
| Notification No. 18/2017-Union Territory Tax (Rate) | 30 June 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% |
| Notification No. 04/2017-Union Territory Tax | 30 June 2017 | Notifies www.gst.gov.in as the electronic portal for GST |
| Notification No. 05/2017-Union Territory Tax | 30 June 2017 | UTGST (Andaman & Nicobar Islands )Rules, 2017 |
| Notification No. 06/2017-Union Territory Tax | 30 June 2017 | Notifies UTGST (Chandigarh )Rules, 2017 |
| Notification No. 07/2017-Union Territory Tax | 30 June 2017 | Notifies UTGST (Dadra and Nagar Haveli)Rules, 2017 |
| Notification No. 08/2017-Union Territory Tax | 30 June 2017 | Notifies UTGST (Daman & Diu)Rules, 2017 |
| Notification No. 09/2017-Union Territory Tax | 30 June 2017 | Notifies UTGST (Lakshadweep )Rules, 2017 |
| Notification No. 10/2017-Union Territory Tax | 30 June 2017 | Notifies Fixing of rate of interest per annum amended by a later instrument |
| Notification No. 11/2017-Union Territory Tax | 30 June 2017 | Notifies Number of Digits of harmonised System of Nomenclature Code for Andaman & Nicobar Islands |
| Notification No. 12/2017-Union Territory Tax | 30 June 2017 | Notifies Number of Digits of harmonised System of Nomenclature Code for Chandigarh |
| Notification No. 13/2017-Union Territory Tax | 30 June 2017 | Notifies Number of Digits of harmonised System of Nomenclature Code for Dadra & Nagar Haveli |
| Notification No. 14/2017-Union Territory Tax | 30 June 2017 | Notifies Number of Digits of harmonised System of Nomenclature Code for Daman & Diu |
| Notification No. 15/2017-Union Territory Tax | 30 June 2017 | Notifies Number of Digits of harmonised System of Nomenclature Code for Lakshadweep |
| Notification No. 01/2017-Union Territory Tax (Rate) | 28 June 2017 | UTGST Rate Schedule notified under section 7 (1) superseded by a later instrument |
| Notification No. 02/2017-Union Territory Tax (Rate) | 28 June 2017 | UTGST exempt goods notified under section 8 (1) superseded by a later instrument |
| Notification No. 03/2017-Union Territory Tax (Rate) | 28 June 2017 | 2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1) amended by a later instrument |
| Notification No. 04/2017-Union Territory Tax (Rate) | 28 June 2017 | Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3) amended by a later instrument |
| Notification No. 05/2017-Union Territory Tax (Rate) | 28 June 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 amended by a later instrument |
| Notification No. 06/2017-Union Territory Tax (Rate) | 28 June 2017 | Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act |
| Notification No. 07/2017-Union Territory Tax (Rate) | 28 June 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 |
| Notification No. 08/2017-Union Territory Tax (Rate) | 28 June 2017 | UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1) rescinded by a later instrument |
| Notification No. 09/2017-Union Territory Tax (Rate) | 28 June 2017 | Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1) |
| Notification No. 10/2017-Union Territory Tax (Rate) | 28 June 2017 | UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1) |
| 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 |
| Notification No. 12/2017-Union Territory Tax (Rate) | 28 June 2017 | To notify the exemptions on supply of services under UTGST Act amended by a later instrument |
| Notification No. 13/2017-Union Territory Tax (Rate) | 28 June 2017 | To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act amended by a later instrument |
| Notification No. 14/2017-Union Territory Tax (Rate) | 28 June 2017 | To 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 |
| Notification No. 15/2017-Union Territory Tax (Rate) | 28 June 2017 | To notify the supplies not eligible for refund of unutilised ITC under UTGST Act amended by a later instrument |
| Notification No. 16/2017-Union Territory Tax (Rate) | 28 June 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 |
| Notification No. 17/2017-Union Territory Tax (Rate) | 28 June 2017 | To 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. 03/2017-Union Territory Tax | 28 June 2017 | 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. |
| Notification No. 02/2017-Union Territory Tax | 27 June 2017 | Seeks to notify the turnover limit for Composition Levy for UTGST amended by a later instrument |
| Notification No. 01/2017-Union Territory Tax | 21 June 2017 | Notifies UTGST Act Sections 1 to 5, 17 ,21 & 22 came into force. |
See also
- Section 2 of the UTGST Act, 2017: definitions
- Section 4 of the UTGST Act, 2017: authorisation of officers
References
- Central Board of Indirect Taxes and Customs. "Section 3. Officers under this Act". Union Territory Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- UTGST Act, 2017, Section 3 on the CBIC tax information portal