Union Territory Goods and Services Tax Act, 2017
Chapter III - Levy and Collection of Tax
Section 7 - Levy and collection
7. Levy and collection
(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Union territory tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption 2[and un-denatured extra neutral alcohol or rectified spirit which is used for manufacture of alcoholic liquor, for human consumption]2, on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding twenty percent., as may be notified by the Central Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.
(2) The Union territory tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Central Government on the recommendations of the Council.
(3) The Central Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
1[(4)The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.]1
(5) The Central Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services:
Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax:
Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.
1. Substituted (w.e.f. 01-02-2019) vide Section 2 of the Union Territory Goods and Services Tax (Amendment) Act, 2018 for:
"(4) The Union territory tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both."
2. Inserted (w.e.f. 01-11-2024) vide section 155 of the Finance Act(No. 2), 2024 dated 16-08-2024
Act
-
Central Goods and Services Tax Act, 2017
Notifications
-
Union Territory Tax (Rate)
- Notification No. 14/2017 - 28-06-2017 - To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act
- Notification No. 18/2017 - 30-06-2017 - 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%
- Notification No. 19/2017 - 18-08-2017 - Seek to reduce UTGST rate on specified parts of tractors from 14% to 9 %
- Notification No. 23/2017 - 22-08-2017 - Seeks to amend notification No. 17/2017-UTT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
- Notification No. 26/2017 - 21-09-2017 - Exempt certain supplies to NPCIL.
- Notification No. 27/2017 - 22-09-2017 - Seeks to amend notification no. 1/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
- Notification No. 37/2017 - 13-10-2017 - Seeks to prescribe Union Territory Tax rate on the leasing of motor vehicles.
- Notification No. 39/2017 - 18-10-2017 - Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.
- Notification No. 40/2017 - 23-10-2017 - Seeks to prescribe Union Territory tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
- Notification No. 46/2017 - 14-11-2017 - Seeks to amend notification No. 11/2017-UTT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on "handicraft goods" @ 2.5% and to substitute "Services provided" in item (vi) against Sl No. 3 in table.
- Notification No. 21/2018 - 26-07-2018 - Seeks to prescribe concessional UTGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018
- Notification No. 29/2018 - 31-12-2018 - Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
- Notification No. 2/2019 - 07-03-2019 - To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs
- Notification No. 09/2019 - 29-03-2019 - Seeks to amend notification No. 02/2019- Union Territory Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Union Territory Tax (Rate).
- Notification No. 10/2019 - 10-05-2019 - Seeks to amend notification No. 11/ 2017- Union Territory Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
- Notification No. 12/2019 - 31-07-2019 - which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.
- Notification No. 25/2019 - 30-09-2019 - Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 21(i) of UTGST Act read with Section 7(2) of CGST Act, 2017.
- Notification No. 27/2019 - 30-12-2019 - Seeks to further amend notification No. 01/2017-Union Territory Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.
- Notification No. 29/2019 - 31-12-2019 - To amend notification No. 13/ 2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.
- Notification No. 01/2020 - 21-02-2020 - Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
- Notification No. 03/2020 - 25-03-2020 - Seeks to amend notification No. 1/2017-Integreated Tax (Rate) to prescribe change in IGST rate of goods.
- Notification No. 02/2020 - 26-03-2020 - Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 reducing GST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC
- Notification No. 04/2020 - 30-09-2020 - Extension of UTGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021
- Notification No. 05/2020 - 16-10-2020 - To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.
- Notification No. 02/2021 - 02-06-2021 - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.
- Notification No. 05/2021 - 14-06-2021 - Seeks to provide the concessional rate of UTGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.
- Notification No. 12/2021 - 30-09-2021 - Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021
- Notification No. 13/2021 - 27-10-2021 - Seeks to amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017.
- Notification No. 17/2021 - 18-11-2021 - Seeks to amend Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017.
- Notification No. 18/2021 - 28-12-2021 - Seeks to amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017
- Notification No. 22/2021 - 31-12-2021 - Seeks to supersede notification 15/2021- UTT(R) and amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017.
- Notification No. 02/2022 - 31-03-2022 - Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC
- Notification No. 06/2022 - 13-07-2022 - Seeks to amend notification No. 1/2017- Union Territory Tax (Rate)
- Notification No. 15/2022 - 30-12-2022 - Seeks to amend notification No. 12/2017- Union Territory Tax (Rate)
- Notification No. 01/2023 - 28-02-2023 - Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.
- Notification No. 05/2023 - 09-05-2023 - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.
- Notification No. 09/2023 - 26-07-2023 - Seeks to amend No. 01/2017- Union Territory Tax (Rate) to implement the decisions of 50th GST Council.
- Notification No. 11/2023 - 29-09-2023 - Seeks to amend Notification No 01/2017- Union territory Tax (Rate) dated 28.06.2017.
- Notification No. 19/2023 - 19-10-2023 - Seeks to amend Notification No 04/2017- Union Territory Tax (Rate) dated 28.06.2017.
- Notification No. 01/2024 - 03-01-2024 - Seeks to amend Notification No 01/2017- Union Territory Tax (Rate) dated 28.06.2017
- Notification No. 04/2024 - 12-07-2024 - Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017
- Notification No. 06/2024 - 08-10-2024 - Seeks to amend Notification No. 4/2017- Union Territory Tax (Rate) dated 28.06.2017
- Notification No. 06/2025 - 16-01-2025 - Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
- Notification No. 17/2025 - 17-09-2025 - Seeks to amend Notification No 17/2017 - Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
-
Union Territory Tax
-
-
Finance acts
-
-
