Notification No. 12/2025-Union Territory Tax (Rate) [N11-62F]
As at 6 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 Act, 2017 (14 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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2018-Union Territory Tax (Rate), dated the 25th January, 2018, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R. 90(E), dated the 25th January, 2018, namely :-
In the said notification, for the words, brackets, and figures, “Schedule IV of Notification No. 1/2017-Union Tax (Rate)”, the following shall be substituted, namely:- “Schedule II or Schedule III of Notification No. 9/2025 – Union Territory Tax (Rate)”, 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 Act, 2017 (14 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 sub-section (1) of section 8 of the Union Territory Goods and Services Act, 2017. Vires claimed, unresolved.
Acts on (1)
Cites Notification No. 9/2025-Union Territory Tax (Rate) [N11-6Q0], 22 September 2025. "No. 9/2025 – 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 Act, 2017"