|
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 01/2021 – Union territory Tax (Rate)
New Delhi, the 2nd June, 2021
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) read with sub-section (5) of section 15 of
the Central Goods and Services Tax Act, 2017 (12 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, -
(a)
in Schedule I - 2.5%,against S. No. 259A, for the entry in column (2), the entry
“9503” shall be substituted;
(b) after Schedule I, in the List 1, after
serial number 230 and the entries relating thereto, the following shall be
inserted, namely-
“(231). Diethylcarbamazine ”.
2. This notification shall
come into force on the 2nd day of June, 2021.
[F. No. 354/53/2021]
(Rajeev Ranjan)
Under Secretary to the Government of India
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. 03/2020-Union territory Tax(Rate), dated the 25th March, 2020,
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 218(E),dated the 25th March, 2020.
|