TaxTMI 
TaxTMI 
Seeks to amend Notification No 11/2017- Union Territory Tax (Rate)dated 28th June, 2017 to implement the recommendations of the 56th GST Council. - Rates for supply of services under UTGST Act
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.... India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E), dated the 28th June, 2017, namely:- In the said notification,- (1) with effect from the 22nd day of September, 2025,- (a) in the Table, - (i) against serial number 3, in column (3), - (A) against item (vii), for the entry in column (4), the entry "9" shall be substituted; (B) against item (viii), for the entry in column (4), the entry "9" shall be substituted; (C) against item (x), for the entry in column (4), the entry "9" shall be substituted; (ii) against serial number 7, in column (3), - (A) against item (i), - (I) for the entry in column (4), the entry "2.5" shall be substituted; (II) in column (5), the following shall be inserted, namely: - "Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)]"; (B) in item (vi), in the Explanation, in clause (a), after the words "covered by items", the brackets and figure "(i)," shall be inserted; (iii) ^1[against] serial number 8, in column (3),-....
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.... transport for the movement of goods. 'B', for supplying the said service hires a GTA i.e., 'C' for Rs 600 who charges union territory tax at 9%. 'B' also hires 'D', a Container Transport Operator for Rs 400 who charges union territory tax at 2.5%, for supplying their services. 'B' shall be entitled to take input tax credit on the above-mentioned input services of transportation of goods as under: i. Only to the extent of Rs. 15 (2.5% of Rs. 600) and not Rs. 54 for the input service of GTA; ii. To the extent of Rs. 10 (2.5% of Rs. 400) for the input service of container transport operator. b. At least one mode of transport is by air. 9 Provided that nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India. "; (v) against serial number 10,- (A) in column (3), against item (i), in the entry in column (4), for the figure "6", the figure "9" shall be substituted; (B) for item (ia) in column (3) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted: - (3) (4) (5) "(ia) ....
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....relation to- (a) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (b) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food falling under heading 2309 of the said chapter; (c) goods falling under Chapter 30 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (d) Hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); Provided that nothing contained in clause (d) shall apply to job-work in relation to leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), respectively; (e) Printing of newspapers, books (including Braille books), journals and periodicals; (f) Printing of all goods falling under Chapters 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which attract union territory tax @2.5% or Nil; (g) Textiles and textile products falling under Chapters 50 to 63 in the First Schedule to the ....
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.... and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)] (ii) Other services (washing, cleaning, and dyeing services; and other miscellaneous services including services nowhere else classified). Explanation.- For the removal of doubt, it is hereby clarified that, supplies covered by item (i) in column (3) shall attract ^2[union territory tax] prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate specified under this item. 9 -"; (xiv) against serial number 38, in column (3), for the Explanation, the following explanation shall be substituted, namely:- "Explanation:- This entry shall be read in conjunction with serial number 437 of Schedule I of notification No. 9/2025- Union Territory Tax (Rate), dated 17th September, 2025." (b) in paragraph 4 relating to Explanation,- (i) for clause (xxxx), the following clause shall be substituted: - "(xxxx)'goods transport agency' means any person who provides service in relation to transport of goods by road and issue....