UTGST Rate Schedule - Seeks to amend Notification No 01/2017- Union Territory Tax (Rate) dated 28.06.2017. - 01/2024 - Union Territory GST (UTGST) Rate

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 01/2024-Union Territory Tax (Rate) New Delhi, the 3rd January, 2024 G.S.R. 12(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, 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, in Schedule I 2.5%, - (i) against S. No. 165, in column (2), for the entry, the entry 2711 12 00, 2711 13 00, 2711 19 10 shall be substituted; (ii) against S. No. 165A, in column (2), for the entry, the entry 2711 12 00, 2711 13 00, 2711 19 10 shall be substituted; 2. This notification shall come into force with effect from the 4th day of January, 2024. [F. No. 190354/223/2023-TRU] NITISH KARNATAK, Under Secy. Note. - 1 [ 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. 17/2023 Union Territory Tax (Rate), dated the 19th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 776(E), dated the 19th October, 2023 . ] ************* NOTES:- 1. Corrected vide CORRIGENDUM NO. G.S.R. 29(E) dated 05-01-2024 before it was read as, The principal notification No. 1/2017-Central 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. 673(E), dated the 28 th June, 2017 and was last amended by notification No. 17/2023 Central Tax (Rate), dated the 19th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 776(E), dated the 19th October, 2023.