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 8, verbatim (show)
Section 8. Power to grant exemption from tax.
(1) Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification.
(2) Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is leviable.
(3) The Central Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or order, as the case may be, by notification at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be.
(4) Any notification issued by the Central Government under sub-section (1) of section 11 or order issued under sub-section (2) of the said section of the Central Goods and Services Tax Act shall be deemed to be a notification or, as the case may be, an order issued under this Act.
Explanation .-For the purposes of this section, where an exemption in respect of any goods or services or both from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both.
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.
General exemption grant 8(1)
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Special case exemption 8(2)
Questions to answer on the file6 questions
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Clarifying Explanation timing 8(3)
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CGST exemption instrument deemed under UTGST 8(4)
Questions to answer on the file2 questions
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Absolute exemption collection restriction 8 Explanation
Questions to answer on the file5 questions
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Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 11 of the CGST Act, 2017 | this provision deems corresponding instrument Section 11 of the CGST Act, 2017 | 8(4) "under sub-section (1) of section 11 or order issued under sub-section (2)" |
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 (112)
| Number | Date | Subject |
|---|---|---|
| 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 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. made under this section |
| 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. made under this section |
| 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. 02/2025-Union Territory Tax (Rate) | 16 January 2025 | Seeks to amend Notification no. 02/2017- Union Territory Tax (Rate) made under this section |
| Notification No. 04/2025-Union Territory Tax (Rate) | 16 January 2025 | Seeks to amend Notification no. 08/2018- Union Territory Tax (Rate) 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. 03/2024-Union Territory Tax (Rate) | 12 July 2024 | Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) 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. 18/2023-Union Territory Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 02/2017- 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. 04/2023-Union Territory Tax (Rate) | 28 February 2023 | Seeks to amend notification no. 2/2017-Union Territory Tax (Rate), dated 28.06.2017. made under this section |
| Notification No. 13/2022-Union Territory Tax (Rate) | 30 December 2022 | Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) 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. 07/2022-Union Territory Tax (Rate) | 13 July 2022 | Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) made under this section |
| Notification No. 08/2022-Union Territory Tax (Rate) | 13 July 2022 | Seeks to amend notification No. 3/2017- Union Territory Tax (Rate) made under this section |
| Notification No. 10/2022-Union Territory Tax (Rate) | 13 July 2022 | Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) made under this section |
| Notification No. 11/2022-Union Territory Tax (Rate) | 13 July 2022 | Rescinds notification No. 45/2017- Union Territory Tax (Rate) made under this section |
| 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 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. 19/2021-Union Territory Tax (Rate) | 28 December 2021 | Seeks to amend Notification No 2/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section |
| 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. 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. 09/2021-Union Territory Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 2/2017- Union territory Tax (Rate) made under this section |
| 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 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. 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. 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. 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. made under this section |
| 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. made under this section |
| 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. made under this section |
| 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. made under this section |
| 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. made under this section |
| Notification No. 19/2019-Union Territory Tax (Rate) | 30 September 2019 | Seeks to exempt supply of goods for specified projects under FAO. 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. 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. made under this section |
| 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. 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. made under this section |
| 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). made under this section |
| 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 made under this section |
| 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 made under this section |
| 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. made under this section |
| 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 made under this section |
| 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. 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. made under this section |
| 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. made under this section |
| 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. made under this section |
| 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. 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. made under this section |
| 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. made under this section |
| 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 made under this section |
| 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 made under this section |
| 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. made under this section |
| 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. made under this section |
| 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. 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. made under this section |
| 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 made under this section |
| Notification No. 07/2018-Union Territory Tax (Rate) | 25 January 2018 | Seeks to amend Notification No.2/2017-UTGST (Rate). made under this section |
| 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 made under this section |
| Notification No. 09/2018-Union Territory Tax (Rate) | 25 January 2018 | Seeks to amend Notification No.45/2017-UTGST (Rate). made under this section |
| 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 made under this section |
| 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 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. 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. made under this section |
| 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. 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. 32/2017-Union Territory Tax (Rate) | 13 October 2017 | Seeks to amend notification No. 12/2017-UTT(R). made under this section |
| Notification No. 35/2017-Union Territory Tax (Rate) | 13 October 2017 | Seeks to amend notification No. 2/2017-Union Territory Tax(Rate). made under this section |
| 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. made under this section |
| Notification No. 30/2017-Union Territory Tax (Rate) | 29 September 2017 | Exempting supply of services associated with transit cargo to Nepal and Bhutan. made under this section |
| 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 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. 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. made under this section |
| Notification No. 26/2017-Union Territory Tax (Rate) | 21 September 2017 | Exempt certain supplies to NPCIL. 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. 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. made under this section |
| 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. 02/2017-Union Territory Tax (Rate) | 28 June 2017 | UTGST exempt goods notified under section 8 (1) superseded by a later instrument made under this section |
| 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 made under this section |
| 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 made under this section |
| 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 made under this section |
| 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) made under this section |
| Notification No. 10/2017-Union Territory Tax (Rate) | 28 June 2017 | UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1) 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 |
| 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 made under this section |
See also
- Section 11 of the CGST Act, 2017: power to grant exemption from tax
- Section 7 of the UTGST Act, 2017: levy and collection
- Section 8A of the UTGST Act, 2017: power not to recover Goods and Services Tax not levied or short-levied as a result of general practice
References
- Central Board of Indirect Taxes and Customs. "Section 8. Power to grant exemption from tax". Union Territory Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- UTGST Act, 2017, Section 8 on the CBIC tax information portal