Notification No. 12/2022 – Union Territory Tax (Rate): Seeks to amend notification No. 1/2017- Union Territory Tax (Rate)

Important Keyword: GST, Notification No. 12/2022 – Union Territory Tax (Rate), F. No. CBIC-190354/316/2022-TRU Section-CBEC, Section 7(1) UTGST Act 2017, Section 15(5) CGST Act 2017, Notification No.1/2017-Union Territory Tax (Rate), Notification No. 06/2022 – Union Territory Tax (Rate).

[F. No. CBIC-190354/316/2022-TRU Section-CBEC]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 30^th December, 2022

Notification No. 12/2022 – Union Territory Tax (Rate)

GST: [TO BE PUBLISHED IN THE GAZETTE 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) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 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, Ministry of Finance (Department of Revenue), No.1/2017- Union Territory Tax (Rate), dated the 28^thJune, 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^thJune, 2017, namely:-

In the said notification, –

(A). in Schedule I – 2.5%, –

• against S. No. 102A, in column (3), for the entry, the following entry shall be substituted, namely: –
  “Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)”;
• against S. No. 103A, in column (3), for the entry, the following entry shall be substituted, namely: –
  “Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake]”;

(B). in Schedule II – 6%, –

• against S. No. 48, in column (3), for the entry, the following entry shall be substituted, namely: –
  “Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice]”;
• against S. No. 180, in column (3), for the entry, the following entry shall be substituted, namely: –
  “Mathematical boxes, geometry boxes and colour boxes”;

(C). in Schedule III – 9%, against S. No. 25, in column (3), for the entry, the following entry shall be substituted, namely: –
“Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]”.

2. This notification shall come into force with effect from the 1^st day of January, 2023.

(Vikram Vijay Wanere)
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. 06/2022 – Union Territory Tax (Rate), dated the 13^th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 552(E), dated the 13^th July, 2022.

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