|
Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 02/2025- Union Territory Tax (Rate)
New Delhi, the 16th January, 2025
G.S.R. .....(E).-In exercise of the powers conferred by sub-section (1) of
section 8 of the Union
Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government,
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. 2/2017-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.711(E), dated the
28thJune, 2017, namely:-
In the said notification, -
(a) in the Schedule, after S. No. 105 and the entries relating thereto, the
following S. No. and
entries shall be inserted, namely: -
(b) 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)
Deputy Secretary
“105A. 30 Gene Therapy”;
Note: -The principal notification No. 2/2017-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.
711(E), dated the 28th June, 2017.
|