Seeks to supersede Notification No. 2/2017- Union Territory Tax (Rate) dated 28.06.2017.

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. 10/2025-Union Territory Tax (Rate) New Delhi, the 17th September, 2025 G.S.R…-(E). - In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 2/2017-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. 711(E), dated the 28th June, 2017, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule below, falling under the tariff item, sub-heading, Heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of Union territory tax as leviable thereon under section 7 of the Union Territory Good and Services Tax Act, 2017 (14 of 2017). SCHEDULE S. No. Chapter/Heading/Sub- heading/Tariff item Description of goods (1) (2) (3) 1. 0101 Live asses, mules and hinnies 2. 0102 Live bovine animals 3. 0103 Live swine 4. 0104 Live sheep and goats 5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls 6. 0106 Other live animals such as Mammals, Birds, Insects 7. 0201 Meat of bovine animals, fresh or chilled 8. 0203, 0204, 0205, 0206, 0207, 0208, 0209 All goods, fresh or chilled 9. 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods, other than fresh or chilled, other than pre- packaged and labelled 10. 03 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] 11. 0301 Live fish 12. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 13. 0304, 0306, 0307, 0308,0309 All goods, fresh or chilled 14. 0303, 0304, 0305, 0306, 0307, 0308, 0309 All goods, other than fresh or chilled, and other than pre- packaged and labelled 15. 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, UHT milk 16. 0403 Curd, Lassi, Butter milk, other than pre-packaged and labelled 17. 0406 Chena or paneer, whether or not pre-packaged and labelled 18. 0407 Birds' eggs, in shell, fresh, preserved or cooked 19. 0409 Natural honey, other than pre-packaged and labelled 20. 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair 21. 0504 All goods, fresh or chilled 22. 0504 All goods, other than fresh or chilled, other than pre- packaged and labelled 23. 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products 24. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. 25. 0511 Semen including frozen semen 26. 06 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 27. 0701 Potatoes, fresh or chilled 28. 0702 Tomatoes, fresh or chilled 29. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled 30. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled 31. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled 32. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled 33. 0707 Cucumbers and gherkins, fresh or chilled 34. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 35. 0709 Other vegetables, fresh or chilled. 36. 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 37. 0711 Vegetables provisionally preserved, but unsuitable in that state for immediate consumption 38. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared 39. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and labelled 40. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith. 41. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, other than pre-packaged and labelled 42. 08 Dried makhana, whether or not shelled or peeled, other than pre-packaged and labelled 43. 0801 Coconuts, fresh or dried, whether or not shelled or peeled 44. 0801 Brazil nuts, fresh, whether or not shelled or peeled 45. 0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled 46. 0803 Bananas, including plantains, fresh or dried 47. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. 48. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. 49. 0806 Grapes, fresh 50. 0807 Melons (including watermelons) and papaws (papayas), fresh 51. 0808 Apples, pears and quinces, fresh 52. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh 53. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh 54. 0813 Tamarind dried 55. 0814 Peel of citrus fruit or melons (including watermelons), fresh. 56. 07, 09 or 10 All goods of seed quality 57. 0901 Coffee beans, not roasted 58. 0902 Unprocessed green leaves of tea 59. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries of seed quality 60. 0910 11 10 Fresh ginger, other than in processed form 61. 0910 30 10 Fresh turmeric, other than in processed form 62. 1001 Wheat and meslin, other than pre-packaged and labelled 63. 1002 Rye, other than pre-packaged and labelled 64. 1003 Barley, other than pre-packaged and labelled 65. 1004 Oats, other than pre-packaged and labelled 66. 1005 Maize (corn), other than pre-packaged and labelled 67. 1006 Rice, other than pre-packaged and labelled 68. 1007 Grain sorghum, other than pre-packaged and labelled 69. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, other than pre-packaged and labelled 70. 1101 Wheat or meslin flour, other than pre-packaged and labelled 71. 1102 Cereal flours other than of wheat or meslin, maize (corn) flour, rye flour etc, other than pre-packaged and labelled 72. 1103 Cereal groats, meal and pellets, other than pre-packaged and labelled 73. 1104 Cereal grains hulled 74. 1105 Flour, meal, powder, flakes, granules or pellets of potatoes, other than pre-packaged and labelled 75. 1106 Flour, meal, powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split (HS 1106 10 90)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. other than pre-packaged and labelled 76. 1106 10 10 Guar meal 77. 12 All goods of seed quality 78. 1201 Soya beans, whether or not broken, of seed quality 79. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality 80. 1204 Linseed, whether or not broken, of seed quality 81. 1205 Rape or colza seeds, whether or not broken, of seed quality 82. 1206 Sunflower seeds, whether or not broken, of seed quality 83. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality 84. 1209 Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds meant for any use other than sowing 85. 1210 Hop cones, fresh 86. 1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets 87. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled 88. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled 89. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 90. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets 91. 1301 Lac and Shellac 92. 1401 Sal leaves, siali leaves, sisal leaves, sabai grass 93. 1404 90 40 Betel leaves 94. 1404 90 60 Coconut shell, unworked 95. 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks 96. 1701 or 1702 (i) Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labeled (ii) Khandsari Sugar, other than pre-packaged and labelled (iii) Rab,other than pre-packaged and labelled 97. 1901 Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled 98. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, other than pre-packaged and labelled 99. 1905 Pappad, by whatever name it is known 100. 1905 or 2106 Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name called 101. 2009 89 90 Tender coconut water other than pre-packaged and labelled 102. 2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc 103. 2201 Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container) 104. 2201 Non-alcoholic Toddy, Neera including date and palm neera 105. 2301, 2302, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake other than rice bran 106. 2306 De-oiled rice bran 107. 2306 Cotton seed oil cake 108. 2302, 2309 Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda 109. 2501 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water 110. 26 Uranium Ore concentrate 111. 2716 00 00 Electrical energy 112. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 113. 30 or any other Chapter Drugs or medicines listed in Annexure I 114. 3002 Human Blood and its components 115. 3006 All types of contraceptives 116. 3101 All goods and organic manure, other than pre-packaged and labelled 117. 3304 Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta 118. 3825 Municipal waste, sewage sludge, clinical waste 119. 3926 Plastic bangles 120. 4014 Condoms and contraceptives 121. 4016 Erasers 122. 4401 Firewood or fuel wood 123. 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated 124. 44 or 68 Deities made of stone, marble or wood 125. 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope 126. 46 Plates and cups made up of all kinds of leaves/ flowers/bark 127. 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government 128. 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803, used for exercise book, graph book, laboratory note book and notebooks 129. 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government 130. 4820 Exercise book, graph book, laboratory note book and notebooks 131. 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India 132. 4901 Printed books, including Braille books 133. 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material 134. 4903 Children's picture, drawing or colouring books 135. 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated 136. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 137. 4907 Duty Credit Scrips 138. 5001 Silkworm laying, cocoon 139. 5002 Raw silk 140. 5003 Silk waste 141. 5101 Wool, not carded or combed 142. 5102 Fine or coarse animal hair, not carded or combed 143. 5103 Waste of wool or of fine or coarse animal hair 144. 52 Gandhi Topi, Khadi yarn 145. 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets 146. 5303 Jute fibres, raw or processed but not spun 147. 5305 Coconut, coir fibre 148. 53 Coir pith compost other than pre-packaged and labelled 149. 63 Indian National Flag 150. 6703 Human hair, dressed, thinned, bleached or otherwise worked 151. 6912 00 40 Earthen pot and clay lamps 152. 69 Idols made of clay 153. 7018 Glass bangles (except those made from precious metals) 154. 7117 Bangles of lac/shellac 155. 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry other than ghamella. 156. 8214 Pencil sharpeners 157. 8445 Charkha for hand spinning of yarns, including amber charkha 158. 8446 Handloom [weaving machinery] 159. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 160. 9021 Hearing aids 161. 92 Indigenous handmade musical instruments as listed in Annexure II 162. 9603 Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles 163. 9608,9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk; Slate pencils and chalk sticks 164. 9610 00 00 Slates 165. 9619 00 10 or 9619 00 20 Sanitary towels (pads) or sanitary napkins; tampons 166. 9803 Passenger baggage 167. Any chapter Puja samagri namely:- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti, (vi) Unbranded honey (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika 168. - Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate Central tax, State tax, Union Territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be. 169. - Supply of goods by a Government entity to Central Government, State Government, Union Territory, local authority or any person specified by Central Government, State Government, Union Territory or local authority, against consideration received from Central Government, State Government, Union Territory or local authority in the form of grants 170. Any Chapter Parts for manufacture of hearing aids 171. Any Chapter except 71 Rakhi (other than those made of goods falling under Chapter 71) 172. Any Chapter Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause. Explanation.- For the purposes of this Schedule,- (a) the expressions, - (i) “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package; (ii) “pre-packaged and labelled” means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are “pre-packed” as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder; (iii) “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (iv) “Government entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is- (a) set up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority; (b) the rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 2. This notification shall come into force with effect from the 22nd day of September, 2025. [F. No. CBIC-190341/188/2025-TRU] (Dheeraj Sharma) Under Secretary to the Government of India Annexure-I [See S. No. 113 of the Schedule] List of drugs or medicines 1. Gene Therapy 2. Agalsidase Beta 3. Imiglucerase 4. Eptacog alfa activated recombinant coagulation factor VIIa 5. Onasemnogene abeparvovec 6. Asciminib 7. Mepolizumab 8. Pegylated Liposomal Irinotecan 9. Daratumumab 10. Daratumumab subcutaneous 11. Teclistamab 12. Amivantamab 13. Alectinib 14. Risdiplam 15. Obinutuzumab 16. Polatuzumab vedotin 17. Entrectinib 18. Atezolizumab 19. Spesolimab 20. Velaglucerase Alpha 21. Agalsidase Alfa 22. Rurioctocog Alpha Pegol 23. Idursulphatase 24. Alglucosidase Alfa 25. Laronidase 26. Olipudase Alfa 27. Tepotinib 28. Avelumab 29. Emicizumab 30. Belumosudil 31. Miglustat 32. Velmanase Alfa 33. Alirocumab 34. Evolocumab 35. Cystamine Bitartrate 36. CI-Inhibitor injection 37. Inclisiran Annexure-II [See S. No. 161 of the Schedule] List of indigenous handmade musical instruments 1. Bulbul Tarang 2. Dotar, Dotora, or Dotara 3. Ektara 4. Getchu Vadyam or Jhallari 5. Gopichand or Gopiyantra or Khamak 6. Gottuvadhyam or Chitravina 7. Katho 8. Sarod 9. Sitar 10. Surbahar 11. Surshringar 12. Swarabat 13. Swarmandal 14. Tambura 15. Tumbi 16. Tuntuna 17. Magadi Veena 18. Hansaveena 19. Mohan Veena 20. Nakula Veena 21. Nanduni 22. Rudra Veena 23. Saraswati Veena 24. Vichitra Veena 25. Yazh 26. Ranjan Veena 27. Triveni Veena 28. Chikara 29. Dilruba 30. Ektara violin 31. Esraj 32. Kamaicha 33. Mayuri Vina or Taus 34. Onavillu 35. Behala (violin type) 36. Pena or Bana 37. Pulluvan veena - one stringed violin 38. Ravanahatha 39. Folk sarangi 40. Classical sarangi 41. Sarinda 42. Tar shehnai 43. Gethu or Jhallari 44. Gubguba or Jamuku - Percussion string instrument 45. Pulluvan kutam 46. Santoor - Hammered chord box 47. Pepa 48. Pungi or Been 49. Indian Harmonium: Double reed 50. Kuzhal 51. Nadaswaram 52. Shehnai 53. Sundari 54. Tangmuri 55. Alghoza - double flute 56. Bansuri 57. Venu (Carnatic flute) Pullanguzhal 58. Mashak 59. Titti 60. Sruti upanga 61. Gogona 62. Morsing 63. Shruti box 64. Harmonium (hand-pumped) 65. Ekkalam 66. Karnal 67. Ramsinga 68. Kahal 69. Nagphani 70. Turi 71. Dhad 72. Damru 73. Dimadi 74. Dhol 75. Dholak 76. Dholki 77. Duggi 78. Ghat singhari or gada singari 79. Ghumot 80. Gummeta 81. Kanjira 82. Khol 83. Kinpar and Dhopar (tribal drums) 84. Maddale 85. Maram 86. Mizhavu 87. Mridangam 88. Pakhavaj 89. Pakhavaj jori - Sikh instrument similar to tabla 90. Panchamukha vadyam 91. Pung 92. Shuddha madalam or Maddalam 93. Tabala/tabl/chameli - goblet drum 94. Tabla 95. Tabla tarang - set of tablas 96. Tamte 97. Thanthi Panai 98. Thimila 99. Tumbak, tumbaknari, tumbaknaer 100. Daff, duff, daf or duf Dimdi or dimri - small frame drum without jingles 101. Kanjira - small frame drum with one jingle 102. Kansi - small without jingles 103. Patayani thappu - medium frame drum played with hands 104. Chenda 105. Dollu 106. Dhak 107. Dhol 108. Dholi 109. Idakka 110. Thavil 111. Udukai 112. Chande 113. Nagara - pair of kettledrums 114. Pambai - unit of two cylindrical drums 115. Parai thappu, halgi - frame drum played with two sticks 116. Sambal 117. Stick daff or stick duff - daff in a stand played with sticks 118. Tamak 119. Tasha - type of kettledrum 120. Urumee 121. JaltarangChimpta - fire tong with brass jingles 122. Chengila - metal disc 123. Elathalam 124. Geger - brass vessel 125. Ghatam and Matkam (Earthenware pot drum) 126. Ghungroo 127. Khartal or Chiplya 128. Manjeera or jhanj or taal 129. Nut - clay pot 130. Sankarjang - lithophone 131. Thali - metal plate 132. Thattukazhi mannai 133. Kanch tarang, a type of glass harp 134. Kashtha tarang, a type of xylophone.