Amendment to Union Territory Tax Rate Notification · 02/2025-Union Territory Tax (Rate)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 02/2025- Union Territory Tax (Rate)

New Delhi, the 16^th^ January, 2025

G.S.R. .....(E).-In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax 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, -

• (a) in the Schedule, after S. No. 105 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

• (b) in the Explanation, for clause (ii) and the proviso appended to it, the following clause shall be substituted, namely:-

  “(ii) The expression ‘pre-packaged and labelled ’ means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are ‘pre-packed’ as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.”.

2. This notification shall come into force with immediate effect.

[F. No. 190354/2/2025-TRU]

(Amreeta Titus)
Deputy 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 vide notification No. 03/2024-Union Territory Tax (Rate) dated the 12^th^ July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 401(E), dated the 12^th^ July, 2024.