Section No. 7 - Levy and collection
Notification - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
1/2017 - UTT (Rate) 28.06.2017 |
It notifies rate of UTT on intra-Union Territory taxable supply of goods. |
Read with corrigendum dated 30.06.2017, 12.07.2017, and 27.07.2017
18/2017- UTT (Rate), dated 30.06.2017; |
Issued under Section 7(1) of the UTGST Act, 2017
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4/2017 - UTT (Rate) 28.06.2017 |
It specifies certain intra-UT supplies of goods when supplied by specified supplier and received by specified recipient on which UTT is to be paid by such recipient of such intra-state supplies on reverse charge basis.
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Issued under Section 7(3) of the UTGST Act, 2017.
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11/2017 - UTT (Rate) 28.06.2017 |
It prescribes rate of UTT on intra-UT supplies of taxable services. |
20/2017-UTT (Rate), dated 22.08.2017;
24/2017-UTT (Rate), dated 21.09.2017; 31/2017-UTT (Rate), dated 13.10.2017; 46/2017-UTT (Rate), dated 14.11.2017; 1/2018-UTT ( Rate), dated 25.01.2018; 13/2018-UTT (Rate), dated 26.07.2018 (w.e.f. 27.07.2018); 17/2018-UTT (Rate), dated 26.07.2018 (w.e.f. 27.07.2018); 27/2018-UTT (Rate), dated 31.12.2018 (w.e.f. 01.01.2019); 30/2018-UTT (Rate), dated 31.12.2018 (w.e.f. 01.01.2019); 03/2019-UTT (Rate), dated 29.03.2019 (w.e.f. 01.04.2019); 03/2019-UTT (Rate), dated 29.03.2019 - Corrigendum 10/2019-UTT (Rate), dated 10.05.2019; 20/2019-UTT (Rate), dated 30.09.2019 (w.e.f. 01.10.2019); 26/2019-UTT (Rate), dated 22.11.2019; 02/2020-UTT (Rate), dated 26.03.2020 (w.e.f. 01.04.2020); 02/2021-UTT (Rate), dated 02.06.2021 (w.e.f. 02.06.2021); 04/2021-UTT (Rate), dated 14.06.2021 08/2021-UTT (Rate), dated 30.09.2021 (w.e.f. 01.10.2021) 13/2021-UTT (Rate), dated 27.10.2021 (w.e.f. 27.10.2021) 18/2021-UTT (Rate), dated 28.12.2021 (w.e.f. 01.01.2022) 21/2021-UTT (Rate), dated 31.12.2021 (w.e.f. 01.01.2022) 03/2022-UTT(Rate), dated 13.07.2022 (w.e.f. 18.07.2022); 05/2023-UTT(Rate), dated 09.05.2023 (w.e.f. 09.05.2023); 06/2023-UTT(Rate), dated 26.07.2023 (w.e.f. 27.07.2023); |
Issued under Section 7(1) of the UTGST Act, 2017
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13/2017 - UTT (Rate) 28.06.2017 |
It notified categories of supply of services when supplied by specified supplier to specified recipient of supply, where whole of UTT is required to be paid by the recipient of supply under Section 7(3) of UTGST Act, 2017.
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Notification Nos.
22/2017-UTT ( Rate), dated 22.08.2017; 33/2017-UTT ( Rate), dated 13.10.2017; 3/2018-UTT ( Rate), dated 25.01.2018; 15/2018-UTT (Rate), dated 26.07.2018 (w.e.f. 27.07.2018) 29/2018-UTT (Rate), dated 31.12.2018 (w.e.f. 01.01.2019) 05/2019-UTT (Rate), dated 29.03.2019 (w.e.f. 01.04.2019). 22/2019-UTT (Rate), dated 30.09.2019 (w.e.f. 01.10.2019); 29/2019-UTT (Rate), dated 31.12.2019 (w.e.f. 01.01.2020) 05/2022-UTT(Rate), dated 13.07.2022 (w.e.f. 18.07.2022); 02/2023-UTT(Rate), dated 28.02.2023 (w.e.f. 01.03.2023); 08/2023-UTT(Rate), dated 26.07.2023 (w.e.f. 27.07.2023). |
Issued under Section 7(3) of the UTGST Act, 2017.
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17/2017 - UTT (Rate) 28.06.2017 |
It notifies the categories of services for which UTT on intra-state supplies is to be paid by the electronic Commerce operator.
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Notification No.
23/2017-UTT (Rate), dated 22.08.2017. |
Issued under Section 7(5) of the UTGST Act, 2017.
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37/2017 - UTT (Rate) 13.10.2017 |
It notifies UTT on intra-state supplies of motor vehicles purchased by lesser prior to 1.7.2017 or by registered supplier of motor vehicle who purchased motor vehicle prior to 1.7.2017 and did not avail ITC on such vehicle. |
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39/2017 - UTT (Rate) 18.10.2017 |
It notifies UTT rate of 2.5% on inter-state supplies of goods, namely, food preparation (chapter 19 or 21) put up in retail container and intended for free distribution to EWS under Central Government to Economically weaker section under Central Government/State Government Programme subject to fulfillment of prescribed condition. |
Notification No.
11/2021-UTT (Rate), dated 30.09.2021 (w.e.f. 01.10.2021). |
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2/2019 - UTT (Rate) 07.03.2019 |
It provides composition scheme for supplier of services with a tax rate of 6% having annual turnover in preceding year up to Rs. 50 lakhs.
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Also issued under section 8(1) and section 21(v) of the UTGST Act, 2017.
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7/2019 - UTT (Rate) 29.03.2019 |
It specifies certain services relating to Real Estate Sector to be taxed under Reverse Charge Mechanism under section 7(4) of the UTGST Act, 2017. |
Notification No. |
Issued under section 7(4) of the UTGST Act, 2017
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