Notification No. 13/2022 – Union Territory Tax (Rate): Seeks to amend notification No. 2/2017- Union Territory Tax (Rate)

Important Keyword: GST, Section 8 UTGST Act 2017, F. No. CBIC-190354/316/2022-TRU Section-CBEC, Notification No. 13/2022 – Union Territory Tax (Rate), Notification No.2/2017-Union Territory Tax (Rate), Notification No. 07/2022 – 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. 13/2022 – 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 8 of the UTGST Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, 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.2/2017-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. 711(E), dated the 28^th June, 2017, namely:-

In the said notification, in the Schedule, –

• against S. No. 102, in column (3), for the entry, the following entry shall be substituted, namely: – “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]”;
• after S. No. 102B and the entries relating thereto, following S. No. and entries shall be inserted, namely:

–

(1)	(2)	(3)
“102C	2302, 2309	Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda”.

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.2/2017-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. 711(E)., dated the 28^th June, 2017 and was last amended by notification No. 07/2022 – 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. 555(E), dated the 13^th July, 2022.

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Download Pdf: https://taxinformation.cbic.gov.in/