The Ministry of Finance (MoF) on January 16, 2025, issued an amendment in the older notification no. 13/2017 - Union Territory (Rate), dated June 28, 2017, related to categories of services on which tax will be payable under the reverse charge mechanism under the UTGST Act.
The following has been stated namely: -
• Against serial number 4, in column (3), after the words “Any person”, the words “other than a body corporate” shall be inserted.
• Against serial number 5AB, in column (4), after the words “Any registered person”, the words “other than a person who has opted to pay tax under composition levy” shall be inserted.
[Notification No. - 07/2025- Union Territory Tax (Rate)]
