CA Corner · Breaking

Union Territory Tax Rate Increased from 6% to 9% Under Entry 15

Originally reported by Taxguru as: Goods and Services Tax | UTGST Notification No. 08/2026 Raises Rate from 6% to 9% under Entry 15 from 1 November 2026

28 Oct 2026, 10:20 pm IST · Xecute.finance News Desk

The crisp read

Notification No. 08/2026-UT Tax (Rate) updates Entry 15 of Notification No. 13/2017 by replacing the 6% rate with 9%. This tax hike takes effect starting 1 November 2026.

Xecute Impact Breakdown

For CAs

  • Advise corporate clients to adjust enterprise resource planning systems and billing catalogues to reflect the higher percentage
  • Ensure pricing models incorporate the enhanced 9% Union Territory tax rate to prevent shortfalls under Entry 15 of Notification No. 13/2017

For businesses

  • Notification No. 08/2026-UT Tax (Rate) substitutes 9 for 6 in Entry 15 of Notification No. 13/2017
  • Raising the levy from 6% to 9% increases the overall indirect tax incidence in Union Territories compared to the previous lower rate, altering the cost structure and pricing dynamics

Effective 1 November 2026

Deep dive - the full story

Notification No. 08/2026-UT Tax (Rate) substitutes 9 for 6 in Entry 15 of Notification No. 13/2017, effective 1 November 2026.

Tax rate adjustments alter the cost structure and pricing dynamics for goods or services classified under specific tariff entries. Raising the levy from 6% to 9% increases the overall indirect tax incidence in Union Territories compared to the previous lower rate.

Tax practitioners must advise corporate clients to adjust enterprise resource planning systems and billing catalogues to reflect the higher percentage. Bottom line: Ensure your pricing models incorporate the enhanced 9% Union Territory tax rate to prevent shortfalls.

Source: taxguru.in

This is news/educational content, not investment advice. Xecute.finance is not SEBI-registered. Consult a qualified professional before acting.

Reading the static edition.

The live app adds Ask Xecute, deadline trackers, the daily quiz and one-tap deep dives.

Open this story in the Xecute app →

Xecute.finance · India's AI-powered finance daily · Founded & built by Kanishk Singh Sikarwar