Amendment to Union Territory Tax Rate Notification 08/2018 · 04/2025-Union Territory Tax (Rate)
CBIC / GST notification 04/2025-Union Territory Tax (Rate) · 16 Jan 2025
Official title
04/2025-Union Territory Tax (Rate) : Seeks to amend Notification no. 08/2018- Union Territory Tax (Rate)
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Government increases the Union Territory tax rate for the item at S. No. 4 of the principal notification. The tax rate changes from 6 percent to 9 percent. This change applies to the goods or services specified in the principal notification. The amendment takes effect immediately.
What you must do
- Apply the revised tax rate of 9 percent for the specified entry.
Key dates
- Effective from
- 16 Jan 2025
- Effective date of the notification
- 16 Jan 2025
Who is affected
Document text
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
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 25^th 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 25^th 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.
- 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 25^th 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 25^th January, 2018.
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- notification
- Published by source
- 16 Jan 2025
- Document number
- 04/2025-Union Territory Tax (Rate)
- Issuing division
- Department of Revenue
- Effective date
- 16 Jan 2025
- Coverage area
- indirect-tax