Updates to Union Territory Tax Rates

Effective Date: Amendments become effective from April 1, 2020.

Schedule I - 2.5%: Removal of serial number 187 and its related entries.

Schedule II - 6%: Addition of new serial number 75A for goods under HS code 3605 00 10. Removal of serial numbers 202 and 203.

Schedule III - 9%: Elimination of serial number 73 and its entries. Replacement of specific entry under serial number 379 with "All goods."

Issuing Authority: Amendments authorized by the Central Government based on Council recommendations. Signed by Gaurav Singh, Deputy Secretary to the Government of India.

Reference to Principal Notification: Original notification dated June 28, 2017, last amended on February 21, 2020.

Publication Details: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 710(E), dated June 28, 2017.