GST · Reverse Charge · Services
Services Liable to Tax under Reverse Charge Mechanism
✦ Last amended: 16-01-2025 · Notfn. No. 07/2025-CT(R) [55th GST Council]
Amendment Trail — CT(R) / IT(R) / UTT(R) 15 amendments
| # | CT(R) Notification | IT(R) Notification | UTT(R) Notification | Date | Key Change |
|---|---|---|---|---|---|
| — | 13/2017-CT(R) | 10/2017-IT(R) | 13/2017-UTT(R) | 28-06-2017 | Principal notification — 9 serial numbers (Sl. 1 to 9) |
| 1 | 22/2017-CT(R) | 22/2017-IT(R) | 22/2017-UTT(R) | 22-08-2017 | GTA: added 6% tax condition; Expl. (e) — LLP treated as partnership firm |
| 2 | Corrigendum GSR 1199(E) | — | — | 25-09-2017 | Corrected Sl. No. 2 — legal services entry |
| 3 | 33/2017-CT(R) | 34/2017-IT(R) | 33/2017-UTT(R) | 13-10-2017 | Added Sl. No. 10 — RBI Overseeing Committee members |
| 4 | 3/2018-CT(R) | 3/2018-IT(R) | 3/2018-UTT(R) | 25-01-2018 | Added Sl. No. 5A — Govt renting immovable property to registered person; Expl. (f) — Insurance agent definition |
| 5 | 15/2018-CT(R) | 16/2018-IT(R) | 15/2018-UTT(R) | 26-07-2018 | Added Sl. No. 11 — DSAs to banks/NBFCs; Expl. (g) — renting of immovable property definition |
| 6 | 29/2018-CT(R) | 30/2018-IT(R) | 29/2018-UTT(R) | 31-12-2018 | Added Sl. Nos. 12–14 — BF, BC agent, security services; GTA proviso for Govt TDS-only registrants; Expl. (h) — Parliament and State Legislatures |
| 7 | 5/2019-CT(R) | 5/2019-IT(R) | 7/2019-UTT(R) | 29-03-2019 | Added Sl. Nos. 5B & 5C — TDR/FSI and long-term lease for promoters; Expl. (i) to (n) — real estate definitions |
| 8 | 22/2019-CT(R) | 21/2019-IT(R) | 21/2019-UTT(R) | 30-09-2019 | Substituted Sl. No. 9 — split into Sl. No. 9 (artistic works) and new Sl. No. 9A (literary works by author to publisher); added Sl. Nos. 15 & 16; Annexures I & II inserted |
| 9 | 29/2019-CT(R) | 28/2019-IT(R) | 29/2019-UTT(R) | 31-12-2019 | Substituted Sl. No. 15 — motor vehicle renting condition refined (fuel-inclusive + non-body-corporate supplier) |
| 10 | 5/2022-CT(R) | 5/2022-IT(R) | 7/2022-UTT(R) | 13-07-2022 | Omitted GTA 6% condition from Sl. No. 1; added Sl. No. 5AA — renting residential dwelling to registered person; added GTA forward charge proviso; Annexure III inserted |
| 11 | 2/2023-CT(R) | 2/2023-IT(R) | 2/2023-UTT(R) | 28-02-2023 | Expl. (h) — “State Legislatures” extended to include “Courts and Tribunals” |
| 12 | 8/2023-CT(R) | 8/2023-IT(R) | 8/2023-UTT(R) | 26-07-2023 | Annexure III — GTA declaration wording substituted (“from the Financial Year” replacing “during the Financial Year”) |
| 13 | 14/2023-CT(R) | 17/2023-IT(R) | 14/2023-UTT(R) | 19-10-2023 | Sl. No. 5 — added Ministry of Railways (Indian Railways) to Dept of Posts exclusion; Sl. No. 5A — excluded Indian Railways from Govt renting entry |
| 14 | 9/2024-CT(R) | 9/2024-IT(R) | 9/2024-UTT(R) | 08-10-2024 | Added Sl. No. 5AB — renting of any commercial/immovable property (other than residential dwelling) by unregistered person to registered person under RCM; w.e.f. 10-10-2024 |
| 15 | 7/2025-CT(R) | 7/2025-IT(R) | 7/2025-UTT(R) | 16-01-2025 | Sl. No. 5AB — composition taxpayers excluded from RCM on commercial property renting; Sl. No. 4 — sponsorship by body corporates moved to forward charge [55th GST Council] |
In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government on the recommendations of the Council hereby notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of central tax leviable under section 9 of the said Act shall be paid on reverse charge basis by the recipient of such services as specified in column (4) of the said Table:—
TABLE
| (1) Sl. No. |
(2) Category of Supply of Services |
(3) Supplier of Service |
(4) Recipient of Service |
|---|---|---|---|
| 1 |
Supply of Services by a goods transport agency (GTA),1 in respect of transportation of goods by road to—
(a) any factory registered under or governed by the Factories Act, 1948; or (b) any society registered under the Societies Registration Act, 1860 or under any other law for the time being in force in any part of India; or (c) any co-operative society established by or under any law; or (d) any person registered under the CGST Act or IGST Act or SGST Act or UTGST Act; or (e) any body corporate established by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person:
Proviso 1 2
Nothing contained in this entry shall apply to services provided by a GTA, by way of transport of goods in a goods carriage by road, to—
(a) a department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the CGST Act, 2017 only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services.
Proviso 2 3
Nothing contained in this entry shall apply where—
(i) the supplier has taken registration under the CGST Act, 2017 and exercised the option to pay tax on the services of GTA in relation to transport of goods supplied by him under forward charge; and (ii) the supplier has issued a tax invoice to the recipient charging Central Tax at the applicable rates and has made a declaration as prescribed in Annexure III on such invoice issued by him. |
Goods Transport Agency (GTA) |
(a) Any factory registered under or governed by the Factories Act, 1948; or (b) any society registered under the Societies Registration Act, 1860 or under any other law for the time being in force in any part of India; or (c) any co-operative society established by or under any law; or (d) any person registered under the CGST Act or the IGST Act or the SGST Act or the UTGST Act; or (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person; located in the taxable territory. |
| 2 |
Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly.4
Explanation. — “Legal service” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority. |
An individual advocate including a senior advocate or firm of advocates. | Any business entity located in the taxable territory. |
| 3 | Services supplied by an arbitral tribunal to a business entity. | An arbitral tribunal. | Any business entity located in the taxable territory. |
| 4 | Services provided by way of sponsorship to any body corporate or partnership firm. | Any person | Any body corporate or partnership firm located in the taxable territory. |
| 5 |
Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding,— (1) renting of immovable property, and (2) services specified below— (i) services by the Department of Posts and the Ministry of Railways (Indian Railways)5 by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority6; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers. |
Central Government, State Government, Union territory or local authority | Any business entity located in the taxable territory. |
| 5A7 | Services supplied by the Central Government excluding the Ministry of Railways (Indian Railways)8, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the CGST Act, 2017. | Central Government, State Government, Union territory or local authority | Any person registered under the CGST Act, 2017. |
| 5AA9 | Service by way of renting of residential dwelling to a registered person. | Any person | Any registered person. |
| 5AB10 |
Services supplied by any person by way of renting of any immovable property other than residential dwelling to a registered person:
Proviso 11
Nothing contained in this entry shall apply where the supplier of the service is registered under the CGST Act, 2017 or is registered under the composition levy scheme under section 10 of the CGST Act, 201712.
|
Any unregistered person | Any registered person (other than a person registered under the composition levy scheme under section 10 of the CGST Act, 201712). |
| 5B13 | Services supplied by any person by way of transfer of development rights or Floor Space Index (FSI) (including additional FSI) for construction of a project by a promoter. | Any person | Promoter. |
| 5C13 | Long term lease of land (30 years or more) by any person against consideration in the form of upfront amount (called as premium, salami, cost, price, development charges or by any other name) and/or periodic rent for construction of a project by a promoter. | Any person | Promoter. |
| 6 | Services supplied by a director of a company or a body corporate to the said company or the body corporate. | A director of a company or a body corporate | The company or a body corporate located in the taxable territory. |
| 7 | Services supplied by an insurance agent to any person carrying on insurance business. | An insurance agent | Any person carrying on insurance business, located in the taxable territory. |
| 8 | Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company. | A recovery agent | A banking company or a financial institution or a non-banking financial company, located in the taxable territory. |
| 9 | Supply of services by a music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original dramatic, musical or artistic works to a music company, producer or the like.14 | Music composer, photographer, artist, or the like | Music company, producer or the like, located in the taxable territory. |
| 9A15 |
Supply of services by an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary works to a publisher.
Proviso
Nothing contained in this entry shall apply where,—
(i) the author has taken registration under the CGST Act, 2017, and filed a declaration in the form at Annexure I, within the time limit prescribed therein, with the jurisdictional CGST or SGST Commissioner, as the case may be, that he exercises the option to pay central tax on the said service under forward charge, and to comply with all the provisions of the CGST Act, 2017 as they apply to a person liable for paying the tax in relation to the supply of any goods or services or both and that he shall not withdraw the said option within a period of 1 year from the date of exercising such option; (ii) the author makes a declaration as prescribed in Annexure II on the invoice issued by him in Form GST Inv-I to the publisher. |
Author | Publisher located in the taxable territory. |
| 1016 | Supply of services by the members of Overseeing Committee to Reserve Bank of India. | Members of Over-seeing Committee Constituted by the Reserve Bank of India | Reserve Bank of India. |
| 1117 | Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs). | Individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm. | A banking company or a non-banking financial company, located in the taxable territory. |
| 1218 | Services provided by business facilitator (BF) to a banking company. | Business facilitator (BF) | A banking company, located in the taxable territory. |
| 1318 | Services provided by an agent of business correspondent (BC) to business correspondent (BC). | An agent of business correspondent (BC) | A business correspondent, located in the taxable territory. |
| 1418 |
Security services (services provided by way of supply of security personnel) provided to a registered person:
Proviso
Nothing contained in this entry shall apply to,—
(i) (a) a department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the CGST Act, 2017 only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or services; or (ii) a registered person paying tax under section 10 of the said Act. |
Any person other than a body corporate | A registered person, located in the taxable territory. |
| 1519 | Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a body corporate.20 | Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging central tax at the rate of 6 per cent to the service recipient | Any body corporate located in the taxable territory. |
| 1619 | Services of lending of securities under Securities Lending Scheme, 1997 (“Scheme”) of Securities and Exchange Board of India (“SEBI”), as amended. | Lender i.e. a person who deposits the securities registered in his name or in the name of any other person duly authorised on his behalf with an approved intermediary for the purpose of lending under the Scheme of SEBI | Borrower i.e. a person who borrows the securities under the Scheme through an approved intermediary of SEBI. |
Explanation
(a)
The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification.
(b)
“Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013.
(c)
The business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification.
(d)
The words and expressions used and not defined in this notification but defined in the CGST Act, the IGST Act, and the UTGST Act shall have the same meanings as assigned to them in those Acts.
(e)21
A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.
(f)22
“Insurance agent” shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938).
(g)23
“Renting of immovable property” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property.
(h)24
Provisions of this notification, in so far as they apply to the Central Government and State Governments, shall also apply to the Parliament, State Legislatures, Courts and Tribunals25.
(i)26
The term “apartment” shall have the same meaning as assigned to it in clause (e) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).
(j)26
The term “promoter” shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).
(k)26
The term “project” shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP).
(l)26
The term “Real Estate Project (REP)” shall have the same meaning as assigned to it in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).
(m)26
The term “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent of the total carpet area of all the apartments in the REP.
(n)26
“Floor space index (FSI)” shall mean the ratio of a building’s total floor area (gross floor area) to the size of the piece of land upon which it is built.
2. This notification shall come into force on the 1st day of July, 2017.
Annexure I 27 — [Sl. No. 9A of Table]
Declaration by Author — Option to Pay Tax on Literary Works under Forward Charge
(To be filed by an author for exercising the option to pay tax on the supply of copyright services relating to original literary works under forward charge — on or before 31-10-2019 for effect from 1-11-2019; or before the commencement of any Financial Year for the option to take effect from that Financial Year.)
I have taken registration under the CGST Act, 2017 (12 of 2017), and I hereby exercise the option to pay central tax on the service specified against serial No. 9A in column (2) of the Table in the notification No. 13/2017-CT(R), dated 28th June, 2017, supplied by me, under forward charge in accordance with section 9(1) of CGST Act, and to comply with all the provisions of CGST Act, 2017 as they apply to a person liable for paying the tax in relation to the supply of any goods or services or both. I understand that this option, once exercised, shall not be allowed to be changed within a period of 1 year from the date of exercising the option and shall be valid, at least, till the end of the Financial Year following the year in which it is made.
Annexure II 27 — [Sl. No. 9A of Table]
Declaration to be made in Invoice by Author — Forward Charge Option
I have exercised the option to pay central tax on the service specified against serial No. 9A in column (2) of the Table in the notification No. 13/2017-CT(R), dated 28th June, 2017 under forward charge.
Annexure III 28 — GTA Forward Charge Declaration
Declaration by GTA — Option to Pay Tax under Forward Charge
(To be made on invoice issued by GTA to recipient.)
I/we have taken registration under the CGST Act, 2017 and have exercised the option to pay tax on services of GTA in relation to transport of goods supplied by us from the Financial Year ____29 under forward charge and have not reverted to reverse charge mechanism.
Footnotes — Amendment References
1
Words “who has not paid central tax at the rate of 6%,” omitted by 5/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022. Said words were inserted by 22/2017-CT(R), 22-08-2017.
2
Proviso 1 to Sl. No. 1 inserted by 29/2018-CT(R), 31-12-2018 w.e.f. 01-01-2019.
3
Proviso 2 to Sl. No. 1 inserted by 5/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022.
4
Sl. No. 2 as corrected by Corrigendum GSR 1199(E), 25-09-2017.
5
Words “and the Ministry of Railways (Indian Railways)” inserted in Sl. No. 5 by 14/2023-CT(R), 19-10-2023 w.e.f. 20-10-2023.
6
Words “by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority” omitted by 5/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022.
7
Sl. No. 5A inserted by 3/2018-CT(R), 25-01-2018 w.e.f. 25-01-2018.
8
Words “excluding the Ministry of Railways (Indian Railways)” inserted in Sl. No. 5A by 14/2023-CT(R), 19-10-2023 w.e.f. 20-10-2023.
9
Sl. No. 5AA inserted by 5/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022.
10
Sl. No. 5AB inserted by 9/2024-CT(R), 08-10-2024 w.e.f. 10-10-2024.
11
Proviso to Sl. No. 5AB as inserted by 9/2024-CT(R), 08-10-2024.
12
Words relating to exclusion of composition taxpayers from Sl. No. 5AB inserted by 7/2025-CT(R), 16-01-2025 pursuant to recommendations of the 55th GST Council Meeting held on 21-12-2024.
13
Sl. Nos. 5B and 5C inserted by 5/2019-CT(R), 29-03-2019 w.e.f. 01-04-2019.
14
Sl. No. 9 substituted by 22/2019-CT(R), 30-09-2019 w.e.f. 01-10-2019. Prior to substitution, Sl. No. 9 covered original literary, dramatic, musical or artistic works by author or music composer, photographer, artist, or the like to publisher, music company, producer or the like.
15
Sl. No. 9A inserted by 22/2019-CT(R), 30-09-2019 w.e.f. 01-10-2019.
16
Sl. No. 10 inserted by 33/2017-CT(R), 13-10-2017 w.e.f. 13-10-2017.
17
Sl. No. 11 inserted by 15/2018-CT(R), 26-07-2018 w.e.f. 27-07-2018.
18
Sl. Nos. 12, 13, and 14 inserted by 29/2018-CT(R), 31-12-2018 w.e.f. 01-01-2019.
19
Sl. Nos. 15 and 16 inserted by 22/2019-CT(R), 30-09-2019 w.e.f. 01-10-2019.
20
Sl. No. 15 substituted by 29/2019-CT(R), 31-12-2019 w.e.f. 31-12-2019. Prior to substitution, Sl. No. 15 read: “Services provided by way of renting of a motor vehicle provided to a body corporate — Any person other than a body corporate, paying central tax at the rate of 2.5% on renting of motor vehicles with input tax credit only of input service in the same line of business — Any body corporate located in the taxable territory.”
21
Expl. clause (e) inserted by 22/2017-CT(R), 22-08-2017.
22
Expl. clause (f) inserted by 3/2018-CT(R), 25-01-2018 w.e.f. 25-01-2018.
23
Expl. clause (g) inserted by 15/2018-CT(R), 26-07-2018 w.e.f. 27-07-2018.
24
Expl. clause (h) inserted by 29/2018-CT(R), 31-12-2018 w.e.f. 01-01-2019.
25
Words “and State Legislatures” substituted by “State Legislatures, Courts and Tribunals” in Expl. clause (h) by 2/2023-CT(R), 28-02-2023 w.e.f. 01-03-2023.
26
Expl. clauses (i) to (n) inserted by 5/2019-CT(R), 29-03-2019 w.e.f. 01-04-2019.
27
Annexures I and II inserted by 22/2019-CT(R), 30-09-2019 w.e.f. 01-10-2019.
28
Annexure III inserted by 5/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022.
29
Words “from the Financial Year ____” substituted for “during the Financial Year ____” in Annexure III by 8/2023-CT(R), 26-07-2023 w.e.f. 27-07-2023.
In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government on the recommendations of the Council hereby notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of integrated tax leviable under section 5 of the said Act shall be paid on reverse charge basis by the recipient of such services as specified in column (4) of the said Table:—
✦ Note: The provisions, table entries, explanations, and annexures of Notification No. 10/2017-IT(R) are identical in substance to those of 13/2017-CT(R) shown in the CT(R) tab, with the following differences:
• The enabling power is section 5(3) of the IGST Act, 2017 (instead of section 9(3) of CGST Act).
• References to “central tax” read as “integrated tax”.
• References to CGST Act read as IGST Act where applicable.
• Amending notifications bear IGST (Rate) numbers — see Amendment Trail above.
• The enabling power is section 5(3) of the IGST Act, 2017 (instead of section 9(3) of CGST Act).
• References to “central tax” read as “integrated tax”.
• References to CGST Act read as IGST Act where applicable.
• Amending notifications bear IGST (Rate) numbers — see Amendment Trail above.
The table, explanations, provisos, and annexures are structurally and substantively identical to the CT(R) tab. Please refer to the CT(R) tab for the full consolidated text, reading “integrated tax” in place of “central tax” and cross-referencing the IT(R) notification numbers from the Amendment Trail.
IT(R) Amendment Numbers — Quick Reference
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Principal: 10/2017-IT(R), 28-06-2017
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Amdt 1: 22/2017-IT(R), 22-08-2017
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Amdt 2: 34/2017-IT(R), 13-10-2017
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Amdt 3: 3/2018-IT(R), 25-01-2018
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Amdt 4: 16/2018-IT(R), 26-07-2018
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Amdt 5: 30/2018-IT(R), 31-12-2018
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Amdt 6: 5/2019-IT(R), 29-03-2019
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Amdt 7: 21/2019-IT(R), 30-09-2019
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Amdt 8: 28/2019-IT(R), 31-12-2019
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Amdt 9: 5/2022-IT(R), 13-07-2022
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Amdt 10: 2/2023-IT(R), 28-02-2023
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Amdt 11: 8/2023-IT(R), 26-07-2023
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Amdt 12: 17/2023-IT(R), 19-10-2023
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Amdt 13: 9/2024-IT(R), 08-10-2024
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Amdt 14: 7/2025-IT(R), 16-01-2025
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 notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of Union territory tax leviable under section 7 of the said Act shall be paid on reverse charge basis by the recipient of such services as specified in column (4) of the said Table:—
✦ Note: The provisions, table entries, explanations, and annexures of Notification No. 13/2017-UTT(R) are identical in substance to those of 13/2017-CT(R) shown in the CT(R) tab, with the following differences:
• The enabling power is section 7(3) of the UTGST Act, 2017 (instead of section 9(3) of CGST Act).
• References to “central tax” read as “Union territory tax”.
• Applies to supplies made in Union Territories without legislature (Dadra & Nagar Haveli, Daman & Diu, Lakshadweep, Chandigarh, Andaman & Nicobar Islands).
• Amending notifications bear UTT(R) numbers — see Amendment Trail above.
• The enabling power is section 7(3) of the UTGST Act, 2017 (instead of section 9(3) of CGST Act).
• References to “central tax” read as “Union territory tax”.
• Applies to supplies made in Union Territories without legislature (Dadra & Nagar Haveli, Daman & Diu, Lakshadweep, Chandigarh, Andaman & Nicobar Islands).
• Amending notifications bear UTT(R) numbers — see Amendment Trail above.
The table, explanations, provisos, and annexures are structurally and substantively identical to the CT(R) tab. Please refer to the CT(R) tab for the full consolidated text, reading “Union territory tax” in place of “central tax” and cross-referencing the UTT(R) notification numbers from the Amendment Trail.
UTT(R) Amendment Numbers — Quick Reference
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Principal: 13/2017-UTT(R), 28-06-2017
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Amdt 1: 22/2017-UTT(R), 22-08-2017
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Amdt 2: 33/2017-UTT(R), 13-10-2017
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Amdt 3: 3/2018-UTT(R), 25-01-2018
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Amdt 4: 15/2018-UTT(R), 26-07-2018
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Amdt 5: 29/2018-UTT(R), 31-12-2018
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Amdt 6: 7/2019-UTT(R), 29-03-2019
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Amdt 7: 21/2019-UTT(R), 30-09-2019
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Amdt 8: 29/2019-UTT(R), 31-12-2019
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Amdt 9: 7/2022-UTT(R), 13-07-2022
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Amdt 10: 2/2023-UTT(R), 28-02-2023
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Amdt 11: 8/2023-UTT(R), 26-07-2023
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Amdt 12: 14/2023-UTT(R), 19-10-2023
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Amdt 13: 9/2024-UTT(R), 08-10-2024
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Amdt 14: 7/2025-UTT(R), 16-01-2025