Notification No. 11/2025-Union Territory Tax (Rate) [N11-5ZW]
As at 7 September 2026. In force from 22 September 2025.
In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 3/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 712(E), dated the 28th June, 2017, namely:-
In the said notification, in the TABLE, against S. No. 1, for the entry under column (4), the entry “9%” shall be substituted.
2. This notification shall come into force on the 22nd day of September, 2025.
Made under
Recital: "In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council". Names sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (1)
Cites Notification No. 3/2017-Union Territory Tax (Rate) [N10-1MJ], 22 September 2025. "No. 3/2017- Union Territory Tax (Rate),".
Acted on by (0)
none
Not held (1)
"sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017"