[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 07/2025- Union Territory Tax (Rate)
New Delhi, the 16th January, 2025

GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union
Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following further amendments in the
notification number 13/2017 - Union Territory (Rate), of the Government of India, in the
Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 704(E), dated the 28th June, 2017,
namely: -

In the said notification, in the Table,-

(A) against serial number 4, in column (3), after the words “Any person”, the words
“other than a body corporate” shall be inserted.

(B) 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.

[F.No. 190354/2/2025-TO (TRU-II)]
(Md. Adil Ashraf)
Under Secretary to the Government of India.

Note: -The principal notification number 13/2017 -Union Territory Tax (Rate) was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) , vide number G.S.R.
704 (E), dated the 28th June, 2017