CBEC Notifications 2017 on Union Territory Tax Rate

The CBEC has, from time to time, issued various Notifications in respect of provisions relating to Union Territory Tax Rate for Intra-State Supply of Goods and Services, tax payable on reverse charge basis, exemptions, input tax credit, change in tax rate, refund of tax, etc. which shall be applicable during the GST Regime, as under:

Union Territory Tax Rate Notification No./ Date/ Particulars
CBEC Notification 18/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC Amends Notification 1/2017 Union Territory Tax Rate dt. 28 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%.
CBEC Notification 17/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies certain categories of services where tax is payable by e-commerce operator in respect of intra-state supplies under the UTGST Act, 2017.
CBEC Notification 16/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods/ services received by them under UTGST Act, e.g. United Nations, etc.
CBEC Notification 15/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies that no refund of unutilised input tax credit shall be allowed under Section 21 (xiv) of the UTGST Act, 2017 read with Section 54(3) of the CGST Act, 2017, in respect of services specified in item 5(b) of Schedule II thereto.
CBEC Notification 14/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies that certain activities or transactions of ‘Public Authority’ not to be treated as Supply of Goods or Services under the UTGST Act, 2017.
CBEC Notification 13/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies specified intra-state supplies of Services where union territory tax is payable on reverse charge basis by the intra-state recipient of such Services under the UTGST Act, 2017.
CBEC Notification 12/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies certain intra-state supply of services to be exempt from union territory tax under the UTGST Act, 2017.
Corrigendum dt. 30 June 2017 to CBEC Notification 11/2017 Union Territory Tax Rate
CBEC Notification 11/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies union territory tax rates for intra-state supply of services under the UTGST Act, 2017. ALso notifies scheme of classification of services as per Notification No. 11/2017 Central Tax Rate dt. 28 June 2017.
CBEC Notification 10/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies exemption for dealers operating under Margin Scheme notified under UTGST Act, 2017.
CBEC Notification 9/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies certain intra-state supplies of Goods/ Services by an unregistered person, received by a TDS deductor shall be exempt from the union territory tax under the UTGST Act, 2017.
CBEC Notification 8/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies certain intra-state supplies of Goods/ Services, received by a registered person from an unregistered person (upto Rs. 5000/ day), to be exempt from union territory tax on reverse charge basis under the UTGST Act, 2017.
CBEC Notification 7/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies that supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers shall be exempt from union territory tax under the UTGST Act, 2017.
CBEC Notification 6/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies that CSD shall be entitled to 50% refund of union territory tax paid by it on all inward supplies of goods, under the UTGST Act, 2017.
CBEC Notification 5/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies certain supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed, under Section 54(3) of the CGST Act, 2017 read with Section 21 of the UTGST Act, 2017.
CBEC Notification 4/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies specified intra-state supplies of Goods where union territory tax is payable on reverse charge basis by the intra-state recipient of such goods under the UTGST Act, 2017.
CBEC Notification 3/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies concessional tax rate  of 2.5% for supplies to oil exploration and production, under the UTGST Act, 2017.
CBEC Notification 2/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC notifies certain intra-state supplies of Goods to be exempt from union territory tax under the UTGST Act, 2017.
Corrigendum dt. 30 June 2017 to CBEC Notification 1/2017 Union Territory Tax Rate
CBEC Notification 1/2017 Union Territory Tax Rate dt. 28 June 2017 : CBEC Notifies Union Territory tax rate, in respect of intra-state supplies, at 2.5%, 6%, 9%, 14%, 1.5% and .125% and lists respective items in UTGST Rate Schedule, under the UTGST Act, 2017.

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Central Tax Rate Notifications issued by CBEC

Integrated Tax Rate Notifications issued by CBEC