Amendments to Union Territory Goods and Services Tax Rates

The Central Government, acting on Council recommendations, introduces further amendments to the Union Territory Goods and Services Tax rates. Amendments Overview: Changes made to Notification No.1/2017 regarding Union territory Tax (Rate), dated June 28, 2017.

Schedule I - 2.5%: Addition of serial numbers 234B and 242A. Inclusion of chargers or charging stations for Electrically operated vehicles. Electrically operated vehicles definition expanded to include two and three-wheeled electric vehicles and E-bicycles.

Schedule II - 6%: Removal of serial number 206 and related entries. Schedule III - 9%: Modification of serial number 375 to exclude chargers or charging stations for Electrically operated vehicles.

Effective Date: The notification is effective from August 1, 2019. Authority: Gunjan Kumar Verma, Under Secretary to the Government of India. Previous Amendment: Notification No. 1/2017 was last amended by Notification No. 24/2018 on December 31, 2018.