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[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. 09/2024- Union Territory Tax (Rate)

New Delhi, the 8th October, 2024

G.S.R….(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 of the Government of
India, in the Ministry of Finance (Department of Revenue), No.13/2017-Union Territory Tax (Rate),
dated the 28th June, 2017, 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: -

1. In the said notification, in the Table, after serial number 5AA and the entries relating thereto,
the following serial number and entries relating thereto in columns (2), (3) and (4) shall be inserted,
namely: -
(1) (2) (3) (4)
“5AB Service by way of renting of any
property other than residential
dwelling.
Any unregistered
person
Any registered
person.”

2. This notification shall come into force with effect from the 10
th
day of October, 2024.

[F.No. 190354/149/2024-TO(TRU-II) – Part-I CBEC]


(Dilmil Singh Soach)
Under Secretary to the Government of India

Note: -The principal notification no. 13/2017 -Union Territory Tax (Rate), dated the 28th June, 2017
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 and was last amended vide notification no. 14/2023 -Union
Territory Tax (Rate), dated the 19th October, 2023 published in the Gazette of India, Extraordinary,
Part II , Section 3 , Sub-section (i) vide number G.S.R. 767(E), dated the 19th October, 2023.
notification no 09 2024 union territory tax rate dated 08 oct 2024 | iKargos