Union Territory Tax (Rate)
1. Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
2. To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
3. To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act
4. To notify the supplies not eligible for refund of unutilised ITC under UTGST Act
5. To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act
6. To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act
7. To notify the exemptions on supply of services under UTGST Act
8. To notify the rates for supply of services under UTGST Act
9. UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1)
10. Compensation Cess (Rate)
11. Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1)
12. UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1)
13. Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) and section 55 CSD of CGST Act
14. Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act
15. Notification specifying supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act
16. Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3)
17. 2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1)
18. UTGST exempt goods notified under section 8 (1)
19. UTGST Rate Schedule notified under section 7 (1)