Notification No. 03/2023 – Union Territory Tax (Rate): Seeks to amend notification no. 1/2017-Union Territory Tax (Rate), dated 28.06.2017.

Important Keyword: GST, F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC, Notification No. 03/2023- Union Territory Tax (Rate), Notification No.1/2017-Union Territory Tax (Rate), Notification No.12/2022–Union Territory Tax (Rate), Section 7(1) UTGST Act 2017.

[F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

New Delhi, dated the 28^th February, 2023

Notification No. 03/2023 – Union Territory Tax (Rate)

GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]

G.S.R (E):- In exercise of the powers conferred by sub-section (1) of section 7 of the UTGST 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 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710 (E)., dated the 28^th June, 2017, namely:-

In the said notification, –

(i) in Schedule I –2.5%, against S. No. 91A, in column (3), for the entry, the following entry shall be substituted, namely: –

“Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled ”;

• in Schedule II –6%, after S. No. 186 and entries relating thereto, the following S. No. and entries shall be inserted, namely: –

• in Schedule III –9%, against S. No. 302A, in column (3), at the end, the brackets and words “[other than pencil sharpeners]” shall be inserted.

2.            This notification shall come into force on the 1^st day of March, 2023.

(RAJEEV RANJAN)
Under Secretary

Note: – The principal notification No.1/2017-Union Territory Tax (Rate), dated the 28^th 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 28^th June, 2017, and was last amended by notification No.12/2022–Union Territory Tax (Rate), dated the 30^th December, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 918(E), dated the 30^th December, 2022.

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