UTGST Section 7 — Supplies in territorial waters

UTGST Act · Supplies in territorial waters

UTGST 2 Amendments

Quick Answer

Section 7 of the UTGST Act, 2017 governs Supplies in territorial waters. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 7 UTGST: Supplies in territorial waters — eligibility, conditions, case laws and compliance impact under Indian tax law.

Case Laws 0

Amendments 2

All GST Sections All Case Laws Notifications Circulars Dashboard

Section 7. Levy and collection.

(1)Subject to the provisions of sub-section (2), there shall be levied a tax called the Union territory tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption and un-denatured extra neutral alcohol or rectified spirit which is used for manufacture of alcoholic liquor, for human consumption², on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding twenty percent., as may be notified by the Central Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.

(2)The Union territory tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Central Government on the recommendations of the Council.

(3)The Central Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.

(4)The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.¹

(5)The Central Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services:

Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax:

Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.

12Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.

2018↑ view in text

Substituted vide s. 2 of the Union Territory Goods and Services Tax (Amendment) Act, 2018 w.e.f. 1st February, 2019 for: "(4) The Union territory tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both."

2024↑ view in text

Substituted by section 155 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024 .

No case laws found for this section yet.

Browse all case laws →

No FAQs available for this section yet.

No related notifications found for this section.

Browse all notifications →

Amendment History