Notification No. 06/2025-Union Territory Tax (Rate) [N11-5BH]
As at 7 September 2026. In force from 16 January 2025.
In exercise of the powers conferred by sub-sections (3) and (4) of section 7, sub-section (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment further to amend the notification number 12/2017- Union Territory Tax (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. 703 (E), dated the 28th June, 2017, namely: -
(i) In the said notification, in the table, -
(A) against serial number 25A, in column (3), for the words “transmission and distribution” wherever occurring, the words “transmission or distribution” shall be substituted;
(B) after serial number 36A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -
(1) (2) (3) (4) (5) “36B Heading Services of insurance provided by the Nil Nil” 9971 Motor Vehicle Accident Fund, or constituted under section 164B of the Heading Motor Vehicles Act, 1988 (59 of 1988), 9991 against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles.
(C) against serial number 69, in the entry in column (3), after item (e), the following item shall be inserted, namely :- “(f) a training partner approved by the National Skill Development Corporation,”
(ii) in paragraph 2 of the said notification,- (A) item (w) shall be omitted with effect from the 1st day of April, 2025; (B) after item (zj), the following item shall be inserted, namely: - “(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).”.
Made under
Recital: "In exercise of the powers conferred by sub-sections (3) and (4) of section 7, sub-section (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council". Names clause (xxvii) of section 21 of the Union territory Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (0)
none
Acted on by (0)
none
Not held (3)
"section 164B of the Heading Motor Vehicles Act, 1988"
"section 21 of the Union territory Goods and Services Tax Act, 2017"
"clause (xxvii) of section 21 of the Union territory Goods and Services Tax Act, 2017"