Notification No. 07/2025-Union Territory Tax (Rate) [N11-5EV]
As at 6 September 2026. In force from 16 January 2025.
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.
Made under
Recital: "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". Names sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017. Vires claimed, unresolved.
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"sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017"