Seeks to amend Notification No 01/2017- Union Territory Tax (Rate) dated 28.06.2017.
The document, verbatim
[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. 17/2023- Union Territory Tax (Rate)
New Delhi, the 19th October, 2023
G.S.R. ......(E).- In exercise of the powers conferred by sub-section (1) 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.1/2017-Union Territory Tax (Rate), dated the 28thJune,
2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E).,
dated the 28thJune, 2017, namely:-
In the said notification, -
(A)
in Schedule I – 2.5%, -
(i) after S. No. 92 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:
-
(1)
(2)
(3)
“92A.
1703
Molasses”;
(ii) after S. No. 96 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:
-
(1)
(2)
(3)
“96A.
1901
Food preparation of millet flour, in powder form, containing at least 70%
millets by weight, pre-packaged and labelled”;
(B)
in Schedule III – 9%,
(i) against S. No. 13, in column (3), for the words and figures “of heading 1905”, the words and figures
“of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by
weight, pre-packaged and labelled ” shall be substituted;
(ii) after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted,
namely: -
(1)
(2)
(3)
“25A.
2207 10
12
Spirits for industrial use”;
(C)
in Schedule IV – 14%, S. No. 1 and the entries relating thereto shall be omitted.
2.
This notification shall come into force with effect from the 20th day of October, 2023.
[F. No. CBIC-190354/195/2023-TO(TRU-II)-CBEC]
Vikram Wanere
Under Secretary
Note: - The principal notification No. 1/2017- 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. 710(E)., dated the 28th June,
2017 and was last amended by notification No. 11/2023– Union Territory Tax (Rate), dated the 29th September, 2023,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 713(E), dated
the 29th September, 2023.