UTGST Rate Schedule u/s 7(1) - Seeks to amend Notification No. 1/2017- Union Territory Tax (Rate) dated the 28th June, 2017 - 05/2024 - Union Territory GST (UTGST) Rate

MINISTRY OF FINANCE (Department of Revenue) Notification No. 05/2024- Union Territory Tax (Rate) New Delhi, the 8th October, 2024 G.S.R. 612(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), 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, - (a) after Schedule I 2.5% , in List 1, after item number 232 and the entries relating thereto, the following item numbers and entries shall be inserted, namely: - (233) Trastuzumab Deruxtecan (234) Osimertinib (235) Durvalumab ; (b) in Schedule II 6%, after S. No. 32B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 32C 1905 90 30 Extruded or expanded products, savoury or salted (other than un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion) ; (c) in Schedule III 9%, - (i) against S. No. 16, in column (3), for the words un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion , the words un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, extruded or expanded products, savoury or salted shall be substituted; (ii) for S. No. 435A and the entries relating thereto, the following S. No. and entries shall be substituted, namely: - 435A 9401 [other than 9401 10 00 or 9401 20 00] Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof other than seats of a kind used in aircraft or seats of a kind used for motor vehicles ; (d) in Schedule IV 14%, after S. No. 210 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 210A 9401 20 00 Seats of a kind used for motor vehicles . 2. This notification shall come into force on the 10th day of October, 2024. [F. No. CBIC-190354/149/2024-TO(TRU-II)] AMREETA TITUS, Dy. Secy. 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 vide notification No. 2/2024 Union Territory Tax (Rate), dated the 12th July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 398(E), dated the 12th July, 2024.