It provides full exemption from payment of UTT to certain intra-Union Territory supplies of goods. 

Read with corrigendum dated 12.07.2017 and 27.07.2017

Notification Nos.

28/2017-UTT (Rate), dated 22.09.2017;
35/2017-UTT (Rate), dated 13.10.2017;
42/2017-UTT (Rate), dated 14.11.2017;
7/2018-UTT (Rate), dated 25.01.2018;
19/2018-UTT (Rate), dated 26.07.2018 (w.e.f. 27.07.2018); 
25/2018-UTT (Rate), dated 31.12.2018 (w.e.f. 01.01.2019)
15/2019-UTT (Rate), dated 30.09.2019 (w.e.f. 01.10.2019)
09/2021-UTT (Rate), dated 30.09.2021 (w.e.f. 01.10.2021)
19/2021-UTT (Rate), dated 28.12.2021 (w.e.f. 01.01.2022)
07/2022-UTT(Rate), dated 13.07.2022 (w.e.f. 18.07.2022);
10/2022-UTT(Rate), dated 13.07.2022 (w.e.f. 18.07.2022);
13/2022-UTT(Rate), dated 30.12.2022 (w.e.f. 01.01.2023);
04/2023-UTT(Rate), dated 28.02.2023 (w.e.f. 01.03.2023).

It provides conditional exemption from payment of UTT in excess of 2.5% for specified supplies of goods for the purpose of petroleum exploration and production. 

Notification No.

16/2019-UTT (Rate), dated 30.09.2019 (w.e.f. 01.10.2019);
08/2022-UTT(Rate), dated 13.07.2022 (w.e.f. 18.07.2022); 

It provides full exemption from payment of UTT to intra-supplies of goods when supplied by Central Supply Department to unit run canteens /Authorized customers or by unit run canteens to the authorized customers. 

It provides exemption to registered person from payment of Union Territory Tax on supplies received from supplier, who are not registered, from payment of tax under section 7(4) of UTGST Act, 2017. 

As amended vide notification Nos.

38/2017-UTT (Rate), dated 13.10.2017;
10/2018-UTT (Rate), dated 23.03.2018;
12/2018-UTT (Rate), dated 29.06.2018
22/2018-UTT (Rate), dated 06.08.2018. 

Notification No.

01/2019-UTT (Rate), dated 29.01.2019 (w.e.f. 01.02.2019)

It fully exempts intra-Union Territory supplies of goods or services or both received by Tax Deductor (under Section 51 of CGST Act, 2017) from any supplier, who is not registered, from payment of whole of UTT subject to fulfillment of conditions prescribed therein. 

It wholly exempts intra-state supplies of second hand goods received by a registered person, dealing in buying or selling of second hand goods and pay central tax on outward supplies of such goods, from any suppliers, who is not registered from  payment of Union Territory Tax leviable under section 7 (4) of the UT GST Act, 2017. 

Corrigendum-10/2017

It exempts specified intra-Union Territory supply of services subject to fulfillment of conditions prescribed in the notification. 

Notification Nos.

21/2017-UTT (Rate), dated 22.08.2017;
25/2017-UTT (Rate), dated 21.09.2017;
30/2017-UTT (Rate), dated 29.09.2017; 
32/2017-UTT (Rate), dated 13.10.2017;
47/2017-UTT (Rate), dated 14.11.2017; 
2/2018-UTT (Rate), 25.01.2018; 
14/2018-UTT (Rate), dated 26.07.2018 ( w.e.f. 27.07.2018); 
23/2018-UTT (Rate), dated 20.09.2018;
28/2018-UTT (Rate), dated 31.12.2018 (w.e.f. 01.01.2019);
04/2019-UTT (Rate), dated 29.03.2019 (w.e.f. 01.04.2019). 
13/2019-UTT (Rate), dated 31.07.2019 (w.e.f. 01.08.2019);
21/2019-UTT(Rate), dated 30.09.2019 (w.e.f. 01.10.2019);
28/2019-UTT (Rate), dated 31.12.2019 (w.e.f. 01.01.2020);
04/2020-UTT (Rate), dated 30.09.2020 (w.e.f. 01.10.2020);
05/2020-UTT (Rate), dated 16.10.2020
07/2021-UTT (Rate), dated 30.09.2021 (w.e.f 01.10.2021)
16/2021-UTT (Rate), dated 18.11.2021 (w.e.f. 01.01.2022)
04/2022-UTT (Rate), dated 13.07.2022 (w.e.f. 18.07.2022);
15/2022-UTT (Rate), dated 30.12.2022 (w.e.f. 01.01.2023);
01/2023-UTT(Rate), dated 28.02.2023 (w.e.f. 01.03.2023);
07/2023-UTT(Rate), dated 26.07.2023 (w.e.f. 27.07.2023).

It wholly exempts intra-Union Territory supply of heavy water and nuclear fuels (Chapter 28) by Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. from payment of Union Territory Tax. 

It prescribes Union Territory Tax rate of 0.05% on Intra-UT supplies of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions. 

It prescribes concessional rate of Union Territory tax of 2.5% on scientific and technical equipment, apparatus, equipment ( including computers)  when supplied to public funded Research institution. 

Notification No.

9/2018- UTT (Rate), dated 25.01.2017. 

It exempts intra-Union Territory supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both, from so much of the Union Territory Tax as is leviable on the consideration paid to Central Government in the form of Central Government share of profit petroleum as defined in the contract. 

It partially exempts the intra-state supplies of specified handicraft goods from payment of UTT. 

It exempts the intra-state supply of gold falling in heading 7108 when supplied by Nominated Agency under the Scheme for “Export against Supply by nominated agency” from whole of Union Territory Tax (UTT) subject to fulfillment of conditions specified in the notification. 

Read with corrigendum dated 31.01.2019

17/2019-UTT (Rate), dated 30.09.2019 (01.10.2019);
10/2023-UTT(Rate), dated 26.07.2023 (w.e.f. 27.07.2023)
read with corrigendum dated 31.07.2023. 

It exempts all the goods supplied to the Food and Agricultural Organisation of the United Nations (FAO) for execution of specified projects subject to fulfillment of condition specified therein. (w.e.f. 01.10.2019).

It exempts (in excess of rate specified) to certain specified goods relating to COVID-19 for limited period up to 30.09.2021

It exempts (in excess of rate specified) to certain specified goods relating to COVID-19 for limited period up to 31.12.2021 (inclusive).

w.e.f. 01.04.2022