GST India Forum – Goods and Services Tax (GST) in India › Forums › Bare Law › Sec 2(115) – Union Territory Tax
- CA Ashish BadalaModeratorApril 28, 2017 at 11:50 PMPost count: 184Topics: 181
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"Union territory tax" means the Union territory goods and services tax levied under the Union Territory Goods and Services Tax Act;Priya MadrechaModeratorMay 23, 2017 at 11:33 AMPost count: 280Topics: 4
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It refers to the tax charged under the UTGST Act on intra-State supply of goods or services or both (i.e., supplies effected within a Union Territory not having a Legislature), in addition to the tax levied under the CGST law. The rate of UT tax is capped at 20%, and will be notified by the Central Government based on the recommendation of the Council.
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