Union Territory Tax Rate Amendment for Notification No. 3/2017 · 11/2025- Union Territory Tax (Rate)

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 11/2025- Union Territory Tax (Rate)

New Delhi, dated the 17^th September, 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 Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 3/2017- Union Territory Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 712(E), dated the 28^th June, 2017, namely:-

In the said notification, in the TABLE, against S. No. 1, for the entry under column (4), the entry “9%” shall be substituted.

2. This notification shall come into force on the 22^nd day of September, 2025.

[F. No. CBIC-190341/188/2025-TRU]

Dheeraj Sharma
Under Secretary to Government of India

Note: - The principal notification No.3/2017- Union Territory Tax (Rate), dated the 28^th day of June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 712(E), dated the 28^th day of June, 2017 and last amended by notification No. 08/2022- Union Territory Tax (Rate), dated the 13^th July, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 558(E), dated the 13^th July, 2022.