Notification No. 09/2022 - UT Tax (Rate) Update

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Notification No. 09/2022 - Union Territory Tax (Rate): Seeks to amend notification No. 5/2017- Union Territory Tax (Rate)

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

G.S.R. (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the CGST Act, 2017 (12 of 2017) read with section 21 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. 5/2017-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. 714(E), dated the 28th June, 2017, namely :-

In the said notification,

in the opening paragraph, in the proviso, in clause (i), for the words and figure “serial numbers 1”, the words, figure and letters “serial numbers 1AA” shall be substituted;

in the TABLE, S. No. 1 shall be re-numbered as S. No. 1AA, and before S. No. 1AA as so re-numbered, the following serial numbers and entries shall be inserted, namely:-

(1)	(2)	(3)
“1A.	1507	Soya-bean oil and its fractions, whether or not refined, but not chemically modified
1B.	1508	Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
1C.	1509	Olive oil and its fractions, whether or not refined, but not chemically modified.
1D.	1510	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509
1E.	1511	Palm oil and its fractions, whether or not refined, but not chemically modified.
1F.	1512	Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
1G.	1513	Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
1H.	1514	Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
1I.	1515	Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
1J.	1516	Vegetable fats and oils and their fractions partly or wholly hydrogenated, inter- esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
1K.	1517	Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
1L.	1518	Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516
1M.	2701	Coal; briquettes, ovoids and similar solid fuels manufactured from coal
1N.	2702	Lignite, whether or not agglomerated, excluding jet
1O.	2703	Peat (including peat litter), whether or not agglomerated”

2. This notification shall come into force on the 18^th day of July, 2022.

(Vikram Vijay Wanere)
Under Secretary to the Government of India

Note: - The principal notification No. 05/2017-Union Territory Tax (Rate), dated the 28th day of June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 714(E), dated the 28^th day of June, 2017, and was last amended by notification No. 20/2018 – Union Territory Tax (Rate) dated the 26^th July, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 702(E), dated the 26^th July, 2018.

📚 Frequently Asked Questions (FAQs): Notification No. 09/2022 - Union Territory Tax (Rate)

Q1: What is Notification No. 09/2022 - Union Territory Tax (Rate) about?

Answer:
This notification amends Notification No. 5/2017 - UTGST (Rate). It introduces new classifications for oils, coal, and fuels under GST, effective 18th July 2022gst-uttr9-2022.

Q2: How is it linked to Notification No. 09/2022 - UT Tax (Rate) ?

Answer:
Notification No. 09/2022 (UTGST) parallels otification No. 10/2022 - Integrated Tax (Rate) for IGST. Both ensure uniform GST treatment across states & UTs.

Q3: What new items were added under the amendment?

Answer:
The following were included under concessional/exempted treatment:
🌱 Edible oils – soybean, groundnut, olive, palm, sunflower, mustard, coconut oil.
🛢️ Coal & related fuels – coal, lignite, peat.
🌿 Vegetable fats & mixtures – hydrogenated/processed vegetable oilsgst-uttr9-2022.

Q4: Why was this amendment important?

Answer:
It was implemented to:
Align taxation on oils and fuels across India.
Support domestic consumption & industries.
Ensure GST consistency under both IGST & UTGST frameworks.

Q5: From when is Notification No. 09/2022 effective?

Answer:
The amendment took effect on 18th July 2022.

Q6: How does this impact edible oil traders and businesses?

Answer:
Traders must update GST classifications to avoid errors. Incorrect filings may lead to penalties or ITC mismatches. For compliance help, refer to GST Experts.

Q7: Does this impact coal and fuel industries?

Answer:
Yes ✅. The inclusion of coal, lignite, and peat ensures clarity in input tax credits & rate applicability, reducing disputes during audits.

Q8: How can businesses ensure smooth GST compliance after this amendment?

Answer:
Update accounting software with new HSN codes.
File returns correctly via GST Return Filing.
Seek expert guidance from GST Professionals.

Q9: What if a business fails to apply the revised notification?

Answer:
Non-compliance may lead to show cause notices, penalties, and interest liabilities. Regular updates with GST Compliance are crucial.

Q10: Where can I get professional help for GST updates like this?

Answer:
You can consult:
Online GST Registration
Private Limited Company Compliance
Income Tax Return Filing

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Notification No. 09/2022 – UT Tax (Rate) Update

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Notification No. 09/2022 - Union Territory Tax (Rate): Seeks to amend notification No. 5/2017- Union Territory Tax (Rate)

📚 Frequently Asked Questions (FAQs): Notification No. 09/2022 - Union Territory Tax (Rate)