Notification No. 17/2023 – Union Territory Tax (Rate): Seeks to amend Notification No 01/2017- Union Territory Tax (Rate) dated 28.06.2017.

Important Keyword: GST, Section 7(1) UTGST Act 2017, F. No. CBIC-190354/195/2023-TO(TRU-II)-CBEC, Notification No. 17/2023- Union Territory Tax (Rate), Notification No. 1/2017- Union Territory Tax (Rate), Notification No. 11/2023– Union Territory Tax (Rate).

[F. No. CBIC-190354/195/2023-TO(TRU-II)-CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 19^th October, 2023

Notification No. 17/2023 – 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), 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^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%, –

i. after S. No. 92 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

ii. after S. No. 96 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:

B. in Schedule III – 9%,

i. against S. No. 13, in column (3), for the words and figures “of heading 1905”, the words and figures “of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled ” shall be substituted;

ii. after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –

C. in Schedule IV – 14%, S. No. 1 and the entries relating thereto shall be omitted.

2.  This notification shall come into force with effect from the 20^th day of October, 2023.

Vikram 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. 11/2023– Union Territory Tax (Rate), dated the 29^th September, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 713(E), dated the 29^th September, 2023.

Read More: Seeks to amend Notification No 02/2017- Integrated Tax (Rate) dated 28.06.2017.

Web Stories: Seeks to amend Notification No 02/2017- Integrated Tax (Rate) dated 28.06.2017.

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