Seeks to amend Notification No. 1/2017-Union Territory Tax (Rate), dated 28th June, 2017 - 01/2025 - Union Territory GST (UTGST) Rate

MINISTRY OF FINANCE (Department of Revenue) NO. 01/2025- UNION TERRITORY TAX (RATE) New Delhi, the 16th January, 2025 G.S.R. 51(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 being satisfied that it is necessary in the public interest so to do, 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) in the Schedule I 2.5%, after S. No. 98A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 98B. 1904 Fortified Rice Kernel (FRK) ; (b) in the Schedule III 9%, against S. No. 15, in column (3), after the words commonly known as Murki , the words , Fortified Rice Kernel (FRK) shall be inserted; (c) after the Schedule VII, in the Explanation, for clause (ii) and the proviso appended to it, the following clause shall be substituted, namely: - (ii) The expression pre-packaged and labelled means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are pre-packed as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder. . 2. This notification shall come into force with immediate effect. [F. No. 190354/2/2025-TRU] 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. 05/2024 Union Territory Tax (Rate), dated the 08th October, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 612(E), dated the 08th October, 2024.