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UTGST ACT
[Amended upto 2025]

CHAPTER III  -  LEVY AND COLLECTION OF TAX

TaxGPT

Summarize Section 8 by TaxGPT in English Hindi Gujarati Tamil Telugu Bangali Marathi Kannada Malayalam Punjabi Odia Assamese Maithili Urdu Generate Summary

For list of UTGST exempt goods see Notification No. 2/2017 Union Territory Tax (Rate) dated 28 Jun, 2017

For concessional UTGST Rate for inter-state supplies of goods to specified petroleum and other explorations and productions under various schemes see Notification No. 3/2017 Union Territory Tax (Rate) dated 28 Jun, 2017

For exemption to supplies of goods by canteen stores department under ministry of Defence to unit run CSD see Notification No. 7/2017 Union Territory Tax (Rate) dated 28 Jun, 2017

For exemption to inter-state supplies of goods and services or both received by a deductor of TDS under sector 51 of the central goods and services tax act 2017 from an unregistered supplier see Notification No. 9/2017 Union Territory Tax (Rate) dated 28 Jun, 2017

For exemption to inter-sate supplies of second hand goods received by a registered person from an unregistered supplier see Notification No. 10/2017 Union Territory Tax (Rate) dated 28 Jun, 2017

For UTGST exempt services see Notification No. 12/2017 Union Territory Tax (Rate) dated 28 Jun, 2017

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

For exemption to inter-state supply of taxable goods by a registered supplier to a registered receipt for export from so much of unit territory tax as leviable thereon under section 7 of UTGST Act as is in excess of amount calculated at rate of 0.05 per cent see Notification No. 40/2017 Union Territory Tax (Rate) dated 23 Oct, 2017

For exemption on supply of goods to certain institution see Notification No. 45/2017 Union Territory Tax (Rate) dated 14 Nov, 2017

For partial exemption to inter-state supply of services by wat of grant of license or lease to explore or mine petroleum crude or natural gas or both see Notification No. 05/2018 Union Territory Tax (Rate) dated 25 Jan, 2018

For exemption from tax on intra-state supplies of goods falling under heading no 8703 see Notification No. 08/2018 Union Territory Tax (Rate) dated 25 Jan, 2018

For exemption to inter-state supply of gold silver or platinum falling under chapter 71 when supplied by nominated agency under the scheme for export against supply by nominated agency as referred to in paragraph 4.41 of the Foreign trade policy see Notification No. 26/2018 Union Territory Tax (Rate) dated 31 Dec, 2018

For notified rate of tax to be levied on specified first inter-state supply of goods or services see Notification No. 2/2019 Union Territory Tax (Rate) dated 7 Mar, 2019

For exemption to inter-state supplies of handicraft goods see Notification No. 21/2018 Union Territory Tax (Rate) dated 26 Jul, 2018

See