TaxTMI 
TaxTMI 
Exemptions on supply of services under UTGST Act
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.... in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions specified in the corresponding entry in column (5) of the said Table, namely:- Table Sl. No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition (1) (2) (3) (4) (5) 1 Chapter 99 Services by an entity registered under section 12AA ^66[or 12AB] of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. Nil Nil 2 Chapter 99 Services by way of transfer of a going concern, as a whole or an independent part thereof. Nil Nil 3 Chapter 99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority ^76[****] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any ....
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.... entry shall not be applicable to- (a) services,- (i) by the Department of Posts ^111[and the Ministry of Railways (Indian Railways)] ^81[****]; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers; and (b) services by way of renting of immovable property. Nil Nil 8 Chapter 99 Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services- (i) by the Department of Posts ^112[and the Ministry of Railways (Indian Railways)] ^82[****]; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers. Nil Nil 9 Chapter 99 Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees: ....
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....y, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants. Nil Nil] ^25[9D Chapter 99 Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA ^69[or 12AB] of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance. Nil Nil] ^114[9E Chapter 99 Services provided by Ministry of Railways (Indian Railways) to individuals by way of - (a) sale of platform tickets; (b) facility of retiring rooms/waiting rooms; (c) cloak room services; (d) battery operated car services. Nil Nil 9F Chapter 99 Services provided by one zone/division under Ministry of Railways (Indian Railways) to another zone(s)/division(s) under Ministry of Railways (Indian Railway....
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....rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern.] ^117[Explanation 2.- Nothing contained in this entry shall apply to- (a) accommodation services for students in student residences; (b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like.] Nil Nil ^118[12A Heading 9963 Supply of accommodation services having value of supply less than or equal to twenty thousand rupees per person per month provided that the accommodation service is supplied for a minimum continuous period of ninety days. Nil Nil] 13 Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9 Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA ^69[or 12AB] of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an ....
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....y; (c) inland waterways; (d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (e) metered cabs or auto rickshaws (including e-rickshaws). ^79[Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017).] Nil Nil 18 Heading 9965 Services by way of transportation of goods- (a) by road except the services of- (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways. ^131[Explanation. - Nothing contained in this entry shall apply to: (i) local delivery services provided by an Electronic Commerce Operator; or (ii) local delivery services provided through an Electronic Commerce Operator.] Nil Nil 19 Heading 9965 Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. Nil Nil ....
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.... or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil Nil] ^39[21B Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, - (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services. Nil Nil] 22 Heading 9966 or Heading 9973 Services by way of giving on hire - (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or ^50[(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or Explanation.- For the purposes ....
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.... involved in credit card services); (b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers. Nil Nil ^40[27A Heading 9971 Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY). Nil Nil] 28 Heading 9971 or Heading 9991 Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013). Nil Nil 29 Heading 9971 or Heading 9991 Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government. Nil Nil ^15[29A Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the ....
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....d under following schemes - (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h) ^3[Restructured Weather Based Crop Insurance Scheme (RWCIS)], approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) ^4[Pradhan Mantri Fasal BimaYojana (PMFBY)] (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha BimaYojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999). ^58[(....
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....Services by way of collection of contribution under the Atal Pension Yojana. Nil Nil 38 Heading 9971 or Heading 9991 Services by way of collection of contribution under any pension scheme of the State Governments. Nil Nil 39 Heading 9971 or Heading 9985 Services by the following persons in respective capacities - (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area. Nil Nil ^15[39A Heading 9971 Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a ....
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....he original lessor, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of Union territory tax, as would have been payable on the upfront amount charged for the long term lease of the plots but for the exemption contained herein, along with the applicable interest and penalty: Provided also that the lease agreement entered into by the original lessor with the original lessee or subsequent lessee, or sub- lessee, as well as any subsequent lease or sale agreements, for lease or sale of such plots to subsequent lessees or buyers or owners shall incorporate in the terms and conditions, the fact that the Union territory tax was exempted on the long term lease of the plots by the original lessor to the original lessee subject to above condition and that the parties to the said agreements undertake to comply with the same.] ^47[41A Heading 9972 Service by way of transfer of development rights (herein refer TDR) or Floor Space Index (FSI) (including additional FSI) on or after 1st April, 2019 for construction of residential apartments by a promoter in a project, intended for ....
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....ject, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under: [GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the project] x (carpet area of the residential apartments in the project / Total carpet area of the residential and commercial apartments in the project). Nil Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, as is attributable to the residential apartments, which remain un- booked on the date of issuance of completion certificate, or first occupation of the project, as the case may be, in the foll....
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....section (1) of section 35 of the Income Tax Act, 1961. Nil Provided that the research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961 is so notified at the time of supply of the research and development service.] 45 Heading 9982 or Heading 9991 Services provided by- (a) an arbitral tribunal to - (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to ^59[such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)]; ^15[(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;] (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or ....
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....ations or any other knowledge-enhancing content or material. Nil Nil ^95[51 * * * *] 52 Heading 9985 Services by an organiser to any person in respect of a business exhibition held outside India. Nil Nil ^96[52A Heading 9985 Tour operator service, which is performed partly in India and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India: Provided that value of the tour operator service performed outside India shall be such proportion of the total consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less: Provided further that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day. Explanation. - "foreign touri....
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....ng, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. ^98[****] Nil Nil 55 Heading 9986 Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. Nil Nil ^34[55A Heading 9986 Services by way of artificial insemination of livestock (other than horses). Nil Nil] ^99[56 * * * *] 57 Heading....
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....e where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1^st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource. Nil Nil 65 Heading 9991 Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges. Nil Nil ^15[65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil] ^35[65B Heading 9991 or any other Heading Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the min....
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....item (v) of item (b) shall apply to an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course.] Nil Nil ^121[66A Heading 9992 Services of affiliation provided by a Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Governmental authority or Government entity. Nil Nil] ^43[* ******** *] 68 Heading 9992 or Heading 9996 Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. Nil Nil ^122[69 Heading 9983 or Heading 9991 or Heading 9992 Any services provided by - (a) th....
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....(a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; ^101[Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services.] (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. Nil Nil ^44[74A Heading 9993 Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments,educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA ^74[or 12AB] of the Income tax Act, 1961 (43 of 1961). Nil Nil] ^102[75 * * * *] 76 Hea....
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....ing to arts or culture, by an individual, or b. sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act.] Nil Nil 81 Heading 9996 ^22[Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event; (d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than Rs. 500 per person.] Nil Nil ^6[82. Chapter 9996 Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017. Nil Nil] ^60[82A Heading 9996 Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020 ^104[[whenever rescheduled]]. Nil Nil ^75[82B Heading 9996 Services by way of right to admission to the events organised under AFC Women's Asia Cup 20....
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....f India Act, 1994 (55 of 1994.); (h) "approved vocational education course" means, - (i) a course run by an industrial training institute or an industrial training centre affiliated to the ^124[National Council for Vocational Education and Training] or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or (ii) a Modular Employable Skill Course, approved by the ^125[National Council for Vocational Education and Training], run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship; (i) "arbitral tribunal" has the same meaning as assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996); (j) "authorised dealer of foreign exchange" shall have the same meaning assigned to "Authorised person" in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999); (k) "authorised medical practitioner" means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognis....
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....sp; persons over the age of 65 years residing in a rural area; (iv) preservation of environment including watershed, forests and wildlife; (s) "clinical establishment" means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases; (t) "contract carriage" has the same meaning as assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (u)"courier agency" means any person engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles; (v) "Cus....
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.... Act, 1988 (59 of 1988); ^133[(ze)'goods transport agency' means any person who provides service in relation to transport of goods by road and issues a consignment note by whatever name called, but does not include (i) an electronic commerce operator by whom the services of local delivery are provided, (ii) an electronic commerce operator through whom the services of local delivery are provided] ^11[(zf) "Governmental Authority" means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution.". (zfa) "Government Entity" means an authority or a board or any other body including a society, trust, corporation, (i) set up by an Act of Parliament or State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Cen....
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....ance business or general insurance business; ^130[(zja) "insurer" has the same meaning as assigned to it in sub-section (9) of section 2 of the Insurance Act, 1938 (4 of 1938).] (zk) "interest" means interest payable in any manner in respect of any moneys borrowed or debt incurred (including a deposit, claim or other similar right or obligation) but does not include any service fee or other charge in respect of the moneys borrowed or debt incurred or in respect of any credit facility which has not been utilised; (zl) "intermediary" has the same meaning as assigned to it in sub-section (13) of section 2 of the Integrated Goods and Services Tax Act, 2017; (zm) "legal service" means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority; (zn) "life insurance business" has the same meaning as assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938); (zo) "life micro-insurance product" shall have the same meaning as assigned to it in clause (e) of regulation 2 of the Insuranc....
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.... organised by a recognised sports body where the participating team or individual represent any district, state, zone or country; (ii) organised - (A) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone; (B) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (C) by Central Civil Services Cultural and Sports Board; (D) as part of national games, by Indian Olympic Association; or (E) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme; (zx) "recognised sports body" means - (i) the Indian Olympic Association; (ii) Sports Authority of India; (iii) a national s....
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....sp; 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002); (zzh) "stage carriage" shall have the same meaning as assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzi) "State Electricity Board" means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (54 of 1948); (zzj) "State Transmission Utility" shall have the same meaning as assigned to it in clause (67) of section 2 of the Electricity Act, 2003 (36 of 2003); (zzk) "state transport undertaking" has the same meaning as assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzl) "tiger reserve" has the same meaning as assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (53 of 1972); (zzm) "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of....
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....ion (i) dated 28th June, 2017 vide GSR number 702 (E) dated 28th June, 2017, as amended. (vii) The term "promoter" shall have the same meaning as assigned to it in clause (zk) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017). (viii) The term "project" shall mean a Real Estate Project or a Residential Real Estate Project. (ix) the term "Real Estate Project (REP)" shall have the same meaning as assigned to it in clause (zn) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017). (x) The term "Residential Real Estate Project (RREP)" shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP; (xi) The term "carpet area" shall have the same meaning as assigned to it clause (k) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017). (xii) "an apartment booked on or before the date of issuance of completion certificate or first occupation of the project" shall mean an apartment which meets all the following three conditions, namely- ....
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....and Services Tax Act, 2017 (13 of 2017);" 12. Substituted vide Notification No. 47/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin." 13. Omitted vide Notification No. 47/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 11B Heading 9961 or Heading 9962 Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin. 14. Inserted vide Notification No. 47/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 15. Inserted vide Notification No. 2/2018 Dated 25-01-2018 16. Substituted vide Notification No. 2/2018 Dated 25-01-2018, before it was read as, "one year" 17. Substituted vide Notification No. 2/2018 Dated 25-01-2018, before it was read as, "fifty thousand" 18. Omitted vide Notification No. 2/2018 Dated 25-01-2018, before it ....
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....tification No. 14/2018- Union Territory Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 34. Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 35. Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 36. Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 37. Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 38. Inserted vide Notification No. 23/2018- Union Territory Tax (Rate) - Dated 20-09-2018 39. Inserted vide Notification No. 28/2018- Union Territory Tax (Rate) Dated 31-12-2018 w.e.f. 01-01-2019 40. Inserted vide Notification No. 28/2018- Union Territory Tax (Rate) Dated 31-12-2018 w.e.f. 01-01-2019 41. Inserted vide Notification No. 28/2018- Union Territory Tax (Rate) Dated 31-12-2018 w.e.f. 01-01-2019 42. Substituted vide Notification No. 28/2018- Union Territory Tax (Rate) Dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "Heading 9992" 43. Omitted vide Notification No. 28/2018- Union Te....
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....itory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 57. Inserted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 58. Inserted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 59. Substituted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year" 60. Inserted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 61. Substituted vide Notification No. 28 /2019- Union Territory Tax (Rate) dated 31-12-2019 w.e.f. 01-01-2020 before it was read as "50" 62. Substituted vide Notification No. 28 /2019- Union Territory Tax (Rate) dated 31-12-2019 w.e.f. 01-01-2020 before it was read as "Nil" 63. Substituted vide NOTIFICATION NO. 04/2020 - Union Territory Tax (Rate) dated 30-09-2020 w.e.f. 01-10-2020 before it was read as "^54[2020]" 64. Substituted vide NOTIFICATION NO. 04/2020 - Union Territory Tax (Rate) dated 30-09-2020 w.e.f. 01-10-2020 before it was re....
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....es provided to a person other than the Central Government, State Government, Union territory" 81. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory" 82. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory" 83. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory" 84. Inserted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 85. Omitted vide Notification....
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....gulatory and Development Authority of India to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999). Nil Nil" 93. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "33 Heading 9971 Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market. Nil Nil" 94. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "^33[47A Heading 9983 or Heading 9991 Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators. Nil Nil]" 95. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, ....
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....de Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 105. Inserted vide NOTIFICATION NO. 15/2022 -Union Territory Tax (Rate) dated 30-12-202 w.e.f. 01-01-2023 106. Omitted vide NOTIFICATION NO. 15/2022 -Union Territory Tax (Rate) dated 30-12-202 w.e.f. 01-01-2023 before it was read as, "^9[23A Heading 9967 Service by way of access to a road or a bridge on payment of annuity. Nil Nil]" 107. Inserted vide NOTIFICATION NO. 01/2023 - Union Territory Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023 108. Substituted vide NOTIFICATION NO. 07/2023-Union Territory Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, "Satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited." 109. Inserted vide Notification No. 13/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 110. Inserted vide Notification No. 13/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 111. Inserted vide Notification No. 13/20....
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....il Nil" 123. Substituted vide Notification No. 08/2024-Union Territory Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 before it was read as, "National Council for Vocational Training" 124. Substituted vide Notification No. 08/2024-Union Territory Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 before it was read as, "National Council for Vocational Training" 125. Substituted vide Notification No. 08/2024-Union Territory Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 before it was read as, "National Council of Vocational Training" 126. Substituted vide Notification No. 06/2025- Union Territory Tax (Rate) dated 16-01-2025 before it was read as, "transmission and distribution" 126A. Substituted vide Notification No. 06/2025- Union Territory Tax (Rate) dated 16-01-2025 before it was read as, "transmission and distribution" 127. Inserted vide Notification No. 06/2025- Union Territory Tax (Rate) dated 16-01-2025 128. Inserted vide Notification No. 06/2025- Union Territory Tax (Rate) dated 16-01-2025 129. Omitted vide Notification No. 06/2025- Union Territory Tax ....