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UTGST ACT, 2017
[Amended upto 2025]

CHAPTER IX  -  MISCELLANEOUS

TaxGPT

Summarize Section 21 by TaxGPT in English Hindi Gujarati Tamil Telugu Bangali Marathi Kannada Malayalam Punjabi Odia Assamese Maithili Urdu Generate Summary

For notified ate turnover and condition see Notification No. 2/2017 Union Territory Tax dated 27 Jun, 2017

For notified rate of interest on delayed payment of tax see Notification No. 10/2017 Union Territory Tax dated 30 Jun, 2017

For HSN code for Andaman and Nicobar Islands see Notification No. 11/2017 Union Territory Tax dated 30 Jun, 2017

For HSN code for Chandigarh see Notification No. 12/2017 Union Territory Tax dated 30 Jun, 2017

For HSN code for Dadra and Nagar Haveli see Notification No. 13/2017 Union Territory Tax dated 30 Jun, 2017

For HSN code for Daman and Diu see Notification No. 14/2017 Union Territory Tax dated 30 Jun, 2017

For HSN code for Lakshadweep see Notification No. 15/2017 Union Territory Tax dated 30 Jun, 2017

For notification issued under the central goods and services tax act 2017 relating to subjects referred to in section 21 of UTGST Act are automatically to union territory goods and services tax act 2017 see Notification No. 17/2017 Union Territory Tax dated 24 Oct, 2017

For every electronic commerce operator not being an agent shall collect an amount calculated at a rate of half per cent of net value of intra-union territory taxable supplies made through it by other supplies where consideration with respect to such supplies is to be collected by said operator see Notification No. 12/2018 Union Territory Tax dated 28 Sep, 2018

For persons exempted from obtaining registration see Notification No. 2/2019 Union Territory Tax dated 7 Mar, 2019

For notified supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed where rate of tax on input is higher than rate on output supplies see Notification No. 5/2017 Union Territory Tax (Rate) dated 28 Jun, 2017

For refund of 50% of UTGST on supplies of gods to (CSD) under ministry Defence see Notification No. 6/2017 Union Territory Tax (Rate) dated 28 Jun, 2017

For supplies which shall be treated neither as a supply of goods nor a supply of service see Notification No. 14/2017 Union Territory Tax (Rate) dated 28 Jun, 2017

For no refund of unutilised input tax credit 54(3) of CGST Act in case of supply of services specified in sub item of item 5 of schedule 2 of CGST Act see Notification No. 15/2017 Union Territory Tax (Rate) dated 28 Jun, 2017

For notified specified agencies entiled to claim a refund of taxes aid on the notified supplies of goods or services or both received by them see Notification No. 16/2017 Union Territory Tax (Rate) dated 28 Jun, 2017

For builders time of accrual of tax liability in case of TDR see Notification No. 04/2018 Union Territory Tax (Rate) dated 25 Jan, 2018

For notified classes of registered persons in whose case liability shall arise on specified date see Notification No. 6/2019 Union Territory Tax (Rate) dated 29 Mar, 2019

For refund of application union territory tax to retail outlets established in the departure area of International Airport beyond the Immigration counters making tax free supply of goods to an outgoing international tourist see Notification No. 11/2019 Union Territory Tax (Rate) dated 29 Jun, 2019

For exemption of goods supplied to food and Agricultural organisationof the united nations see Notification No. 19/2019 Central Tax (Rate) dated 30 Sep, 2019

For notified supplies which shall be treated neither as supply of goods nor a supply of services see Notification No. 25/2019 Central Tax (Rate) dated 30 Sep, 2019

For every electronic commerce operator not being an agent shall collect an amount calculated at a rate of one per cent of net value of inter union territory taxable supplies made through it by other supplies where consideration with respect to such supplies is to be collected by said operator see Notification No. 13/2018 Union Territory Tax dated 28 Sep, 2018

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