CBIC / GST notification 07/2025- Union Territory Tax (Rate) · 16 Jan 2025
Official title
07/2025-Union Territory Tax (Rate) : Seeks to amend Notification No 13/2017 - Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council..
Official record
Open source pageSummary
Check the official recordThe Central Government amends Notification No. 13/2017-Union Territory (Rate) to exclude bodies corporate from serial number 4. The government also excludes persons who opt for the composition levy from serial number 5AB. These changes follow recommendations from the GST Council.
Who is affected
[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. 07/2025- Union Territory Tax (Rate)
New Delhi, the 16^th January, 2025
GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification number 13/2017 - Union Territory (Rate), of the Government of India, in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 704(E), dated the 28th June, 2017, namely: -
In the said notification, in the Table,-
(A) against serial number 4, in column (3), after the words “Any person”, the words “other than a body corporate” shall be inserted.
(B) against serial number 5AB, in column (4), after the words “Any registered person”, the words “other than a person who has opted to pay tax under composition levy” shall be inserted.
[F.No. 190354/2/2025-TO (TRU-II)]
(Md. Adil Ashraf)
Under Secretary to the Government of India.
Note: -The principal notification number 13/2017 -Union Territory Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) , vide number G.S.R. 704 (E), dated the 28th June, 2017 and was last amended vide notification no. 09/2024 - Union Territory Tax (Rate) published in the Gazette of India, Extraordinary, Part II , Section 3 , Sub-section (i) vide number G.S.R. 624(E), dated the 08th October, 2024.
