UT-GST

Here you will get information about UT-GST, Territories and their Rates.

What is UTGST?

UTGST means Union Territory Goods and Services Tax which is levied on the inter-state supply of goods and services along with the tax levied under the CGST Act, 2017. These goods and services do not include the supply of alcoholic liquor for human consumption. Generally, inter-state supply is considered where the supplier's location is and the place of supply of goods or services are in the same union territory. Further, it is charged at the rate of not more than 20% which is notified by the Central Government as per the suggestions given by the GST Council.

UTGST Territories

UTGST applies only to those union territories where there is a separate governing body. Here is the list of Union Territories:

1. Puducherry

2. Delhi

3. Andamans and Nicobar Islands

4. Dadra

5. Nagar Haveli

6. Lakshadweep

7. Daman and Diu

Applicability of UTGST

Output tax liability of a taxable person who is required to be paid by him as per UTGST Act

UTGST Rates

Union Territory GST has similar tax rates of 0%, 5%, 12%, 18% and 28%. All the exemptions in UTGST will be decided by the Government of India keeping in mind the SGST rates.

Features Of UTGST

1. The 7 areas mentioned above are those where UTGST is applicable.

2. UTGST is not applicable anywhere except in these five areas.

3. Those involved in procurement and supply in these areas will have to pay the Union Goods and Services Tax (CGST) as well as the Union Territory GST to the respective state governments.

4. To some extent, UTGST acts like SGST in other Indian states.

5. Puducherry and Delhi (also have union territories) are exempted from UTGST but will have to pay SGST as they both have their governing bodies.

UTGST Rate Slabs

• In addition, the exemption criteria for goods and services are similar to SGST.

• The Union Territory Goods and Services Tax (UTGST) levies the same rates as the State Goods and Services Tax (SGST).

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