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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

CBIC (GST) issues a notification regarding updated rates of Union Territory GST (UTGST) on goods and services

17-Sep-2025 | G.S.R. 646(E)

CBIC (GST) has issued a notification regarding the updated rates of Union Territory GST (UTGST) on goods and services:

1. Live horses; all goods other than fresh or chilled, pre-packaged and labelled; chestnuts (singhada), dried, whether or not shelled or peeled, etc., will now attract 2.5% UTGST.
2. Artificial honey, whether or not mixed with natural honey, Spirits for industrial use, Iron ores and concentrates, including roasted iron pyrites, etc., will now attract 9% of UTGST.
3. Aircraft for personal use, Yachts and other vessels for pleasure or sports, All goods (including aerated waters), containing added sugar or other
sweetening matter or flavoured, etc., will now attract 20% of UTGST.
4. Dust and powder of natural or synthetic precious or semi-precious stones, Pearls, natural or cultured, Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form, etc., will now attract 1.5% of UTGST.
5. Rough diamonds or simply sawn diamonds, industrial or non-industrial, Precious stones, Synthetic or reconstructed precious or semi-precious stones, etc., will now attract 0.125% of UTGST.
6. Pan masala, Unmanufactured tobacco; tobacco refuse, Cigars, cheroots, cigarillos and cigarettes, etc., will now attract 14% of UTGST.

For more information, kindly refer to the attached document.

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