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        Case ID :
        GST

        Seeks to amend Notification No. 17/2017-Union Territory (Rate), dated 28th June 2017, to implement the 55th GST Council's recommendations regarding electronic commerce operators. - 08/2025 - Union Territory GST (UTGST) Rate

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        Specified premises definition redefined in UTGST amendment, aligning it with prior notification clause and effective from April. The amendment substitutes item (c) of the Explanation in the Union Territory GST rate notification so that 'specified premises' has the same meaning as assigned in clause (xxxvi) of paragraph 4 of notification number 11/2017-Union Territory Tax (Rate); the substitution takes effect from 1 April 2025.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Specified premises definition redefined in UTGST amendment, aligning it with prior notification clause and effective from April.

                            The amendment substitutes item (c) of the Explanation in the Union Territory GST rate notification so that "specified premises" has the same meaning as assigned in clause (xxxvi) of paragraph 4 of notification number 11/2017-Union Territory Tax (Rate); the substitution takes effect from 1 April 2025.


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