This gazette notification, No. 08/2026-Union Territory Tax (Rate), issued by the Ministry of Finance (Department of Revenue) on October 27, 2026, amends Notification No. 13/2017-Union Territory Tax (Rate) dated June 28, 2017.
Key Statutory Clarifications & Analysis
Point 1
The primary purpose is to implement recommendations from the 57th GST Council meeting.
2. Specifically
It revises the Union Territory Tax (UTT) rate for a particular entry.
Point 3
The amendment substitutes the figure '6' with '9' in column (3) against serial number 15 of the Table in the principal notification.
Point 4
This change signifies an increase in the applicable UT-GST rate from 6% to 9% for the goods or services specified under serial number 15.
Point 5
The notification will come into force from November 1, 2026.
6. Applicability & Compliance Framework
Taxpayers dealing with the specific supply covered by serial number 15 will need to adjust their billing, accounting, and compliance systems to reflect the higher UT-GST rate from the effective date, leading to increased tax liability for the affected transactions.
Procedural Changes & Compliance Impact
- The Union Territory Tax (UTT) rate for serial number 15 in the Table of Notification No. 13/2017-Union Territory Tax (Rate) is increased from 6% to 9%.: Taxpayers supplying the goods or services specified under serial number 15 will face an increased UT-GST liability from 6% to 9% on their transactions, leading to higher costs for recipients in Union Territories.
- The amendment is effective from November 1, 2026.: Businesses operating in Union Territories must update their invoicing, accounting, and GST compliance systems to apply the new 9% rate for relevant supplies made on or after this date.
- The amendment is based on recommendations from the 57th GST Council meeting.: This highlights the ongoing dynamic nature of GST rates and the need for businesses to stay updated with Council decisions and subsequent gazette notifications.