[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 03/2023- Union Territory Tax (Rate)
New Delhi, dated the 28^th^ February, 2023
G.S.R......(E):- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax 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^th^ June, 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^th^ June, 2017, namely:-
In the said notification, -
-
(i) in Schedule I –2.5%, against S. No. 91A, in column (3), for the entry, the following entry shall be substituted, namely: -
“Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled ”;
-
(i) in Schedule II –6%, after S. No. 186 and entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) | (2) | (3) |
|---|
| “186A | 8214 | Pencil sharpeners”; |
- (ii) in Schedule III –9%, against S. No. 302A, in column (3), at the end, the brackets and words “[other than pencil sharpeners]” shall be inserted.
- This notification shall come into force on the 1^st^ day of March, 2023.
[F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC]
(RAJEEV RANJAN)
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.12/2022–Union Territory Tax (Rate), dated the 30^th^ December, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 918(E), dated the 30^th^ December, 2022.
