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

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 08/2025-UNION TERRITORY (RATE) New Delhi, the 16th January, 2025 G.S.R. 49(E). In exercise of the powers conferred by sub-section (5) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification number 17/2017-Union Territory (Rate), of the Government of India, in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 708(E) dated the 28th June, 2017 , namely: - 1. In the said notification, in the Explanation, for item (c), the following shall be substituted, namely,- specified premises has the same meaning as assigned to it in clause (xxxvi) of paragraph 4 of notification number 11/2017-Union Territory Tax (Rate) dated 28.06.2017. . 2. This notification shall come into force with effect from the 1st day of April, 2025. [F. No. 190354/2/2025-TO (TRU-II)] MD. ADIL ASHRAF, Under Secy. Note : The principal notification number 17/2017 -Union Territory (Rate), was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 708 (E), dated the 28th June, 2017 and was last amended by notification number 16/2023-Union Territory (Rate), published in the Gazette of India, Extraordinary, vide number G.S.R. 773(E), dated 19th October, 2023.