Seeks to amend notification No. 11/2017-UTT(R) - Rates for supply of services under UTGST - 31/2017 - Union Territory GST (UTGST) Rate

UTGST rate amendments broaden covered public entities and revise service rate classifications with tightened input tax credit conditions.

The notification amends UTGST rate entries and definitions to include Central Government, State Government, Union territory, local authorities, Governmental Authorities and Government Entities, conditions supplies to Government Entities must be procured for works entrusted to them, revises rate classifications for works contracts, transport and rental services with restrictions on input tax credit where fuel cost is included, inserts job work and printing entries, and adds statutory definitions for Governmental Authority and Government Entity.