Union Territory Tax (Rate)
04/2025
16-01-2025
Seeks to amend Notification No. 8/2018-Union Territory Tax (Rate), dated the 25th January, 2018, regarding Old and used motor vehicles
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 04/2025- Union Territory Tax (Rate)
New Delhi, the 16 January, 2025.
G.S.R......(E):- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendation of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2018-Union Territory Tax (Rate), dated the 25th January, 2018, published in the Gazette of India, Extraordinary, Part II, section 3,sub-section (i), vide number G.S.R. 90(E), dated the 25th January, 2018, namely :-
In the said notification, in the TABLE, against S. No. 4, in column (4), for the entry “6%”, the entry“9%” shall be substituted.
2. This notification shall come into force with immediate effect.
[F. No. 190354/2/2025-TRU]
(Amreeta Titus)
Deputy Secretary
Note:-The principal notification No. 8/2018-Union Territory Tax (Rate), dated the 25th January, 2018, was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 90(E), dated the 25th January, 2018.
Notifications
- Notification No. 08/2017 - 28-06-2017 - UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1)
- Notification No. 8/2018 - 25-01-2018 - Seeks to amend Notification No.1/2017-UTGST(Rate).
- Notification No. 12/2025 - 17-09-2025 -
Seeks to amend Notification No. 8/2018- Union Territory Tax (Rate) dated 25.01.2018.
