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Notification No. 19/2021 – UTTR GST Amendments

by Shakshi Bharti | Feb 16, 2024 | GST, 2021 Notifications, Notifications, Union Territory Tax (Rate) 2021 Notifications | 0 comments

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Important Keyword: Notification No. 19/2021 – Union Territory Tax (Rate), GST amendment 2021, UTGST update, Notification 2/2017 amendment, CBIC GST December 2021, Notification No. 19/2021 – Union Territory Tax (Rate), GST exemption list 2022, UTGST amendment December 2021, CBIC tender coconut water GST, GST update for nuts and vegetables, Finodha GST professional,

Words: 1309; Read time: 6 minutes.

[F. No. CBIC-190354/281/2021-TRU Section-CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 28^th December, 2021

Notification No. 19/2021 - Union Territory Tax (Rate): Seeks to amend Notification No 2/2017- Union territory Tax (Rate) dated 28.06.2017.

[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-sections (1) of section 8 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. 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. 22, for the entry in column (2), the entry “0303, 0304, 0305, 0306, 0307, 0308, 0309” shall be substituted;
against S. No. 43B, in column (3), for the entry, the entry “Vegetables provisionally preserved, but unsuitable in that state for immediate consumption” shall be substituted;
against S. No. 49, in column (3), for the entry, the entry “Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled” shall be substituted;
after S. No. 97 and entries relating thereto, the following S. No. and entries shall be inserted, namely: -

“97A

2009 89 90

Tender coconut water other than those put up in unit container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I]”;

S. No. 101 and the entries relating thereto shall be omitted;

against S. No. 141, for the entry in column (2), the entry “8807” shall be substituted;

2. This notification shall come into force on the 1^st day of January, 2022.

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: - The principal notification 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 and last amended vide Notification No. 9/2021- Union Territory Tax (Rate) dated the 30^th September, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 704(E), dated the 30^th September, 2021.

📚 Frequently Asked Questions (FAQs): Notification No. 19/2021 - Union Territory Tax (Rate)

Q1️⃣: What is Notification No. 19/2021 – Union Territory Tax (Rate)? 🧾

Answer:
This notification amends Notification No. 2/2017 – Union Territory Tax (Rate) to update and clarify GST exemption classifications for certain goods. It includes new HSN entries, removes obsolete items, and refines descriptions for agricultural and marine products.
👉 For expert GST help, visit Finodha GST Professionals.

Q2️⃣: When did this notification come into effect? 📅

Answer:
The notification came into effect on 1st January 2022, aligning with the start of the new fiscal quarter and updated GST rate revisions.

Q3️⃣: Which earlier notification has been amended? 🔄

Answer:
Notification No. 19/2021 amends Notification No. 2/2017 – Union Territory Tax (Rate) dated 28th June 2017, which lists items exempt from GST under the UTGST Act, 2017.

Q4️⃣: What are the key changes introduced in this amendment? ⚙️

Answer:
Here are the main modifications made:
Updated marine product codes: “0303–0309” substituted at Serial No. 22.
Revised description for vegetables under Serial No. 43B.
Detailed classification of nuts such as almonds, walnuts, pistachios, etc.
Added a new exemption for tender coconut water (unbranded).
Omitted Serial No. 101 from the exempted list.
Updated code “8807” for aircraft-related parts at Serial No. 141.
(Focus Keyword Cluster: Notification No. 19/2021 – Union Territory Tax (Rate), GST exemption list, tender coconut water GST)

Q5️⃣: What’s new about tender coconut water under this notification? 🥥

Answer:
A new entry (Serial No. 97A) exempts tender coconut water that is not packed in branded containers. However, if it carries a registered brand name or a trademark with legal rights, it becomes taxable.
This change benefits local vendors and small traders selling natural, unpackaged coconut water.
For business registration support, visit MSME Registration.

Q6️⃣: How does this amendment affect marine and agricultural products? 🌾🐟

Answer:
It broadens GST exemption clarity for marine goods (fish, crustaceans, mollusks) and agricultural produce by specifying accurate HSN codes. This ensures correct classification, preventing tax disputes and errors in GST filing.
To ensure compliance, explore GST Return Filing.

Q7️⃣: Why did the government issue this amendment? 🎯

Answer:
The update aims to:
✅ Simplify GST exemption classifications.
✅ Ensure uniformity with international HSN code standards.
✅ Provide clarity for traders and exporters dealing in natural and unprocessed goods.
✅ Encourage small-scale producers by retaining exemptions on non-branded food items.

Q8️⃣: What are the HSN code updates made under this notification? 🔢

Answer:
0303–0309 → Marine products (fish and related items).
8807 → Aircraft parts and accessories.
97A (2009 89 90) → Tender coconut water (unbranded).
Updated product descriptions for nuts and vegetables.
These updates bring consistency between GST and Customs Tariff classifications.

Q9️⃣: How does this notification affect small traders and exporters? 💼

Answer:
Traders dealing in fresh nuts, vegetables, or tender coconut water enjoy continued GST exemption (if unbranded).
Exporters benefit from clarity in classification, reducing compliance risks.
Businesses must, however, update HSN codes in GST filings and invoices from 1st January 2022.
👉 For assistance, visit GST Compliance Services or Setup Business.

Q🔟: Where can taxpayers get professional GST guidance on such amendments? 💡

Answer:
For professional help on Union Territory GST updates, visit Finodha.in and consult:
🧾 GST Registration Experts
💻 Digital Signature Certificate (DSC)
💼 Private Limited Company Compliance
📊 Income Tax Return Filing

📘 Summary

Notification No. 19/2021 – Union Territory Tax (Rate) updates the GST exemption list under Notification No. 2/2017, ensuring clarity in classification for marine goods, vegetables, nuts, and tender coconut water.
Effective from 1st January 2022, this amendment supports local producers and traders by refining the scope of exempted goods and aligning India’s UTGST framework with global HSN standards.