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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. 09/2023-Union Territory Tax
(Rate)
New Delhi, the 26th July, 2023
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%,
(i) after S. No. 99A and entries relating thereto, the following S. No. and
entries shall
be inserted, namely: -
| (1) |
(2) |
(3) |
| "99B. |
1905 |
Un-fried or un-cooked snack pellets, by whatever
name called, manufactured through process of
extrusion";
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(ii) after S. No. 108 and entries relating thereto, the following S. No. and
entries shall
be inserted, namely: -
| (1) |
(2) |
(3) |
| ""108A.. |
2309 |
Fish soluble paste";
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(iii) after S. No. 156A and entries relating thereto, the following S. No. and
entries
shall be inserted, namely:-
| (1) |
(2) |
(3) |
| "156B. |
2619 |
Linz-Donawitz (LD) Slag ";
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(iv)after serial number 218A and the entries relating thereto, the following S.
No. and
entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
| "218AA. |
56050020 |
Imitation zari thread or yarn known by any name
in trade parlance";
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B. in Schedule II–6%, against S. No. 137, for the entry in column (3), the entry
“Metallised
yarn, whether or not gimped, being textile yarn, or strip or the like of heading
5404 or
5405, combined with metal in the form of thread, strip or powder or covered with
metal,
other than- (i) real zari thread (gold) and silver thread combined with textile
thread (ii)
imitation zari thread or yarn known by any name in trade parlance” shall be
substituted;
C. in Schedule III–9%,
(i) against S. No. 16, in column (3), for the words “toasted bread and similar
toasted
products”, the words “toasted bread and similar toasted products, un-fried or un
cooked snack pellets, by whatever name called, manufactured through process of
extrusion” shall be substituted;
(ii) against S. No. 28, for the entry in column (3), the entry “Slag, dross
(other than
granulated slag), scalings and other waste from the manufacture of iron or
steel,
other than Linz-Donawitz (LD) slag” shall be substituted;
2. This notification shall come into force on 27th July, 2023.
[F. No.190354/133/2023-TRU]
(Nitish Karnatak)
Under Secretary to the Government of India
Note: - The principal notification No.1/2017 - Union 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. 03/2023 –
Union Tax (Rate), dated the 28th February, 2023, published in the Gazette of
India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 149(E),
dated the 28th
February, 2023.
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