[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. 12/2025-Union Territory Tax (Rate)
New Delhi, 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 Act, 2017 (14 of 2017), the Central Government, on 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. 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, for the words, brackets, and figures, “Schedule IV of Notification No. 1/2017-Union Tax (Rate)”, the following shall be substituted, namely:- “Schedule II or Schedule III of Notification No. 9/2025 – Union Territory Tax (Rate)”, shall be substituted.
- 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 the Government of India
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 G.S.R. 90(E), dated the 25^th January, 2018 and last amended by Notification No. 04/2025-Union Territory Tax (Rate) dated the 16^th January, 2025, vide G.S.R. 60(E), dated the 16^th January, 2025.
