- EFFECTIVE UTGST (RATES) NOTIFICATIONS
- IGST (Rates) Notification
- UTGST Circular
- UTGST (Rules) Notification
- SGST Circular
- Cess Circulars
- Compensation Cess (Rules) Notification
- Compensation Cess (Rates) Notification
- CGST (Rates) Notification (Effective)
- CGST (Rules) Notification (Effective)
- CGST (Rates) Notification
- IGST Circulars
- IGST (Rules) Notification
- CGST Circular
- CGST (Rules) Notification
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA NOTIFICATION NO 08/2025-Union Territory (Rate); Dated: January 16, 2025 G.S.R. 49(E). -In exercise of the powers conferred by sub-section (5) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification number 17/2017-Union Territory (Rate), of the Government of India, in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 708(E) dated the 28th June, 2017, namely: -
[F. No. 190354/2/2025-TO (TRU-II)] (Md. Adil Ashraf) Note: The principal notification number 17/2017-Union Territory (Rate), was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 708 (E), dated the 28th June, 2017 and was last amended by notification number 16/2023-Union Territory (Rate), published in the Gazette of India, Extraordinary, vide number G.S.R. 773(E), dated 19th October, 2023.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA NOTIFICATION NO 07/2025-Union Territory Tax (Rate); Dated: January 16, 2025 G.S.R. 46(E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification number 13/2017 - Union Territory (Rate), of the Government of India, in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 704(E), dated the 28th June, 2017, namely: -
[F. No. 190354/2/2025-TO (TRU-II)] (Md. Adil Ashraf) Note: -The principal notification number 13/2017 -Union Territory Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 704(E), dated the 28th June, 2017 and was last amended vide notification no. 09/2024 -Union Territory Tax (Rate) published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 624(E), dated the 08th October, 2024. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA NOTIFICATION NO 06/2025-Union Territory Tax (Rate); Dated: January 16, 2025 G.S.R. 43(E).- In exercise of the powers conferred by sub-sections (3) and (4) of section 7, sub-section (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment further to amend the notification number 12/2017-Union Territory Tax (Rate), of the Government of India, in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703(E), dated the 28th June, 2017, namely: - (i) In the said notification, in the table, -
(ii) in paragraph 2 of the said notification,-
[F. No. 190354/2/2025-TO (TRU-II)] (Md. Adil Ashraf) Note:- The principal notification No. 12/2017-Union Territory Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 703 (E), dated the 28th June, 2017 and was last amended vide notification number 08/2024-Union Territory Tax (Rate) published in the Gazette of India Extraordinary, vide number G.S.R. 621(E), dated the 8th October, 2024. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA NOTIFICATION NO 05/2025-Union Territory Tax (Rate); Dated: January 16, 2025 G.S.R. 40(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, sub-section (1) of section 8, clause (iv), clause (v) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification number 11/2017-Union Territory Tax (Rate), of the Government of India, in the Ministry of Finance (Department of Revenue) published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 702(E), dated the 28th June, 2017, namely:- In the said notification, -
"Annexure VII OPT-IN DECLARATION FOR REGISTERED PERSON (See para 4(xxxvi)) Declaration by a registered person supplying hotel accommodation service before the jurisdictional GST authority declaring the premises to be a 'specified premises'. Reference No.- Date: -
Legal Name: - GSTIN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: (Dated acknowledgment) Note:
Annexure VIII OPT-IN DECLARATION FOR PERSON APPLYING FOR REGISTRATION (See para 4(xxxvi)) Declaration by a person applying for registration before the jurisdictional GST authority declaring the premises to be a 'specified premises'. Reference No.- Date: -
Legal Name: - ARN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: (Dated acknowledgment) Note: The above declaration shall have to be filed separately for each premises. Annexure IX OPT-OUT DECLARATION (See para 4(xxxvi)) Declaration by a registered supplier of hotel accommodation service before the jurisdictional GST authority declaring the premises as not a 'specified premises'. Reference No.- Date: -
Legal Name: - GSTIN/ARN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: Note:
[F. No. 190354/2/2025-TO (TRU-II)] (Md. Adil Ashraf) Note:- The principal notification number 11/2017-Union Territory Tax (Rate), was published in the Gazette of India, Extraordinary, vide number G.S.R. 702(E), dated the 28th June, 2017 and last amended vide notification number 07/2024-Union Territory Tax (Rate) published in the Gazette of India vide number G.S.R. 618(E), dated the 8th October, 2024. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA NOTIFICATION NO 04/2025-Union Territory Tax (Rate); Dated: January 16, 2025 G.S.R. 60(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendation of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2018-Union Territory Tax (Rate), dated the 25th January, 2018, published in the Gazette of India, Extraordinary, Part II, section 3,sub-section (i), vide number G.S.R. 90(E), dated the 25th January, 2018, namely :-
2. This notification shall come into force with immediate effect. [F. No. 190354/2/2025-TRU] (Amreeta Titus) Note:- The principal notification No. 8/2018-Union Territory Tax (Rate), dated the 25th January, 2018, was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 90(E), dated the 25th January, 2018. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA NOTIFICATION NO 03/2025-Union Territory Tax (Rate); Dated: January 16, 2025 G.S.R. 57(E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.39/2017-Union territory Tax (Rate), dated the 18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1312(E), dated the 18th October, 2017, namely:-
[F. No. 190354/2/2025-TRU] (Amreeta Titus) Note:- The principal notification No. 39/2017- Union Territory Tax (Rate), dated the 18th October, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1312(E), dated the 18th October, 2017 and was last amended vide notification No. 11/2021 - Union Territory Tax (Rate), dated the 30th September, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 706(E), dated the 30th September, 2021. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA NOTIFICATION NO 02/2025-Union Territory Tax (Rate); Dated: January 16, 2025 G.S.R. 54(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 2/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R.711(E), dated the 28thJune, 2017, namely:-
2. This notification shall come into force with immediate effect. [F. No. 190354/2/2025-TRU] (Amreeta Titus) Note:- The principal notification No. 2/2017-Union Territory Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 711(E), dated the 28th June, 2017, and was last amended vide notification No. 03/2024-Union Territory Tax (Rate) dated the 12th July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 401(E), dated the 12th July, 2024. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA NOTIFICATION NO 01/2025-Union Territory Tax (Rate); Dated: January 16, 2025 G.S.R. 51(E).- In exercise of the powers conferred by sub-section (1) of section7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 1/2017-Union Territory Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E),dated the 28th June, 2017, namely:-
2. This notification shall come into force with immediate effect. [F. No. 190354/2/2025-TRU] (Amreeta Titus) Note:- The principal notification No. 1/2017-Union Territory Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017, and was last amended vide notification No. 05/2024-Union Territory Tax (Rate), dated the 08th October, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 612(E), dated the 08th October, 2024.
|