Amendment to Union Territory Tax Rates on Goods · 17/2023- Union Territory Tax (Rate)
CBIC / GST notification 17/2023- Union Territory Tax (Rate) · 19 Oct 2023
Official title
17/2023-Union Territory Tax (Rate) : Seeks to amend Notification No 01/2017- Union Territory Tax (Rate) dated 28.06.2017.
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Government amends the Union Territory Goods and Services Tax rates for specific goods. The notification adds molasses and certain millet flour preparations to the 2.5% tax schedule. It adds spirits for industrial use to the 9% tax schedule. It also updates the description for food preparations of millet flour under the 9% tax schedule. The notification removes an entry from the 14% tax schedule. These changes apply to the supply of goods under the Union Territory Goods and Services Tax Act, 2017. The new tax rates take effect on 20 October 2023.
What you must do
- Apply the revised Union Territory Goods and Services Tax rates to the specified goods from the effective date.
Key dates
- Effective from
- 20 Oct 2023
- Effective date of the notification
Document text
[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. 17/2023- Union Territory Tax (Rate)
New Delhi, the 19th October, 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 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E)., dated the 28thJune, 2017, namely:-
In the said notification, -
(A) in Schedule I – 2.5%, -
- (i) after S. No. 92 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) | (2) | (3) |
|---|---|---|
| “92A. | 1703 | Molasses”; |
- (ii) after S. No. 96 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) | (2) | (3) |
|---|---|---|
| “96A. | 1901 | Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled”; |
(B) in Schedule III – 9%,
- (i) against S. No. 13, in column (3), for the words and figures “of heading 1905”, the words and figures “of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled ” shall be substituted;
- (ii) after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| (1) | (2) | (3) |
|---|---|---|
| “25A. | 2207 10 12 | Spirits for industrial use”; |
(C) in Schedule IV – 14%, S. No. 1 and the entries relating thereto shall be omitted.
2. This notification shall come into force with effect from the 20th day of October, 2023.
[F. No. CBIC-190354/195/2023-TO(TRU-II)-CBEC]
Vikram Wanere
Under Secretary
Note: - The principal notification No. 1/2017- Union Territory Tax (Rate), dated the 28th 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 28th June, 2017 and was last amended by notification No. 11/2023– Union Territory Tax (Rate), dated the 29th September, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 713(E), dated the 29th September, 2023.
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- notification
- Published by source
- 19 Oct 2023
- Document number
- 17/2023- Union Territory Tax (Rate)
- Issuing division
- Department of Revenue
- Effective date
- 20 Oct 2023
- Coverage area
- indirect-tax