Seeks to amend Notification No 13/2017 - Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council. - 07/2025 - Union Territory GST (UTGST) Rate

NOTIFICATION New Delhi, the 16th January, 2025 No. 07/2025-Union Territory Tax (Rate) G.S.R. 46(E). In exercise of the powers conferred by sub-section (3) 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 13/2017 - 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. 704(E), dated the 28th June, 2017, namely: - In the said notification, in the Table,- (A) against serial number 4, in column (3), after the words Any person , the words other than a body corporate shall be inserted. (B) against serial number 5AB, in column (4), after the words Any registered person , the words other than a person who has opted to pay tax under composition levy shall be inserted. [F. No. 190354/2/2025-TO (TRU-II)] MD. ADIL ASHRAF, Under Secy. Note : -The principal notification number 13/2017 -Union Territory Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) , vide number G.S.R. 704(E), dated the 28th June, 2017 and was last amended vide notification no. 09/2024 -Union Territory Tax (Rate) published in the Gazette of India, Extraordinary, Part II , Section 3, Sub-section (i) vide number G.S.R. 624(E), dated the 08th October, 2024.