| UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1) |
Union Territory Tax (Rate) |
08/2017-Union Territory Tax (Rate) |
28-06-2017 |
| 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 |
Union Territory Tax (Rate) |
07/2017-Union Territory Tax (Rate) |
28-06-2017 |
| Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act |
Union Territory Tax (Rate) |
06/2017-Union Territory Tax (Rate) |
28-06-2017 |
| 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 |
Union Territory Tax (Rate) |
05/2017-Union Territory Tax (Rate) |
28-06-2017 |
| Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3) |
Union Territory Tax (Rate) |
04/2017-Union Territory Tax (Rate) |
28-06-2017 |
| 2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1) |
Union Territory Tax (Rate) |
03/2017-Union Territory Tax (Rate) |
28-06-2017 |
| Corrigendum dated 27-07-2017 : Notification No. 02/2017-Union Territory tax(rate) |
Union Territory Tax (Rate) |
02/2017-Union Territory Tax (Rate) |
28-06-2017 |
| Corrigendum dated 12-07-2017 : Notification No. 02/2017-Union Territory tax(rate) |
Union Territory Tax (Rate) |
02/2017-Union Territory Tax (Rate) |
28-06-2017 |
| UTGST exempt goods notified under section 8 (1) |
Union Territory Tax (Rate) |
02/2017-Union Territory Tax (Rate) |
28-06-2017 |
| Corrigendum dated 27-07-2017 : Notification No. 01/2017-Union Territory tax(rate) |
Union Territory Tax (Rate) |
01/2017-Union Territory Tax (Rate) |
28-06-2017 |
| Corrigendum dated 12-07-2017 : Notification No. 01/2017-Union Territory tax(rate) |
Union Territory Tax (Rate) |
01/2017-Union Territory Tax (Rate) |
28-06-2017 |
| Corrigendum dated 30-06-2017 : Notification No. 01/2017-Union Territory tax(rate) |
Union Territory Tax (Rate) |
01/2017-Union Territory Tax (Rate) |
28-06-2017 |
| UTGST Rate Schedule notified under section 7 (1) |
Union Territory Tax (Rate) |
01/2017-Union Territory Tax (Rate) |
28-06-2017 |
| 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. |
Union Territory Tax |
03/2017-Union Territory Tax |
28-06-2017 |
| To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator |
Integrated Tax (Rate) |
14/2017-Integrated Tax (Rate) |
28-06-2017 |
| 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 IGST Act |
Integrated Tax (Rate) |
13/2017-Integrated Tax (Rate) |
28-06-2017 |
| To notify the supplies not eligible for refund of unutilized ITC under IGST Act |
Integrated Tax (Rate) |
12/2017-Integrated Tax (Rate) |
28-06-2017 |
| To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act |
Integrated Tax (Rate) |
11/2017-Integrated Tax (Rate) |
28-06-2017 |
| Corrigendum : Notification No. 10/2017-Integrated Tax (Rate) |
Integrated Tax (Rate) |
10/2017-Integrated Tax (Rate) |
28-06-2017 |
| To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act |
Integrated Tax (Rate) |
10/2017-Integrated Tax (Rate) |
28-06-2017 |
