40/2017-Union Territory Tax (Rate) — Seeks to prescribe Union Territory tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.

About This Rate notification

40/2017-Union Territory Tax (Rate) is an official GST rate notification issued by CBIC on 23 October 2017. The full title of this instrument is: Seeks to prescribe Union Territory tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions..

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 (40/2017-Union Territory Tax (Rate)) to cite this instrument in legal filings, audits, or compliance documents.
• The effective date of this notification is 23 October 2017 — 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. 40/2017-Union Territory Tax (Rate) falls in this framework as a rate notification issued under the authority of CBIC.

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