28 /2019- Union Territory Tax (Rate) — To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
About This Rate notification
28 /2019- Union Territory Tax (Rate) is an official GST rate notification issued by CBIC on 31 December 2019. The full title of this instrument is: To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019..
Legal Basis
GST rate notifications are issued under the powers conferred by the Central Goods and Services Tax Act, 2017 (CGST Act), the Integrated Goods and Services Tax Act, 2017 (IGST Act), and corresponding state GST legislations. They are binding instruments that govern rate changes, procedural amendments, exemptions, and deadline extensions across India's unified indirect tax framework.
How to Use This Reference
- Use the Notification Number (28 /2019- Union Territory Tax (Rate)) to cite this instrument in legal filings, audits, or compliance documents.
- The effective date of this notification is 31 December 2019 — verify applicability windows against your filing period.
- Cross-reference with related GST sections and case laws using the links in the sidebar.
- Refer to the CBIC official portal for the authoritative gazette text.
Context in India's GST Framework
India's GST regime, effective from 1 July 2017, relies on a hierarchy of legislative instruments: Acts → Rules → Notifications → Circulars → Orders. Notifications issued by CBIC carry the force of delegated legislation and directly modify rates or procedures. Circulars clarify the interpretation of existing law without changing it. 28 /2019- Union Territory Tax (Rate) falls in this framework as a rate notification issued under the authority of CBIC.
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