[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

Notification No. 03/2023- Union Territory Tax (Rate)

 

New Delhi, dated the 28th 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  28th 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 28th 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 ”;

  1. 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”;

 

  1. 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.

 

2. This notification shall come into force on the 1st 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 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.12/2022–Union Territory Tax (Rate), dated the 30th 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 30th December, 2022.