Amend notification No. 2/2017- Union territory Tax (Rate)

Last updated: 04 October 2021

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This notification amends the Union Territory Tax (Rate) Notification No. 2/2017. Specifically, it updates the entry for 'Seeds, fruit and spores, of a kind used for sowing' under S. No. 86. The amendment clarifies that this classification applies only to seeds intended for sowing. This change comes into effect from 1st October 2021.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 9/2021-Union Territory Tax (Rate)

New Delhi, the 30^thSeptember, 2021

G.S.R. 704(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, 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. 2/2017-Union Territory Tax (Rate), dated the 28^th 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 28^thJune, 2017, namely:-

In the said notification, in the Schedule, for S. No. 86 and the entries relating thereto, the following S. No. and entries thereto shall be substituted, namely: –

“86.

1209

Seeds, fruit and spores, of a kind used for sowing

Explanation: This entry does not cover seeds meant for any use other than sowing.”;

2. This notification shall come into force on the 1st day of October, 2021.

[F.No.190354/206/2021-TRU]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: – The principal notification No. 2/2017-Union Territory Tax (Rate), dated the 28^th 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 28^thJune, 2017, and was last amended vide notification No. 15/2019-Union territory Tax (Rate) dated the 30^th September, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 714(E), dated the 30^thSeptember, 2019.

FAQ :

This notification amends Union Territory Tax (Rate) Notification No. 2/2017, specifically concerning the classification and rate for seeds used for sowing.

The amendment affects S. No. 86 in the schedule, which relates to 'Seeds, fruit and spores, of a kind used for sowing'.

The amendment clarifies that the entry for seeds used for sowing does not cover seeds meant for any use other than sowing.

This notification shall come into force on the 1st day of October, 2021.

The original notification being amended is Notification No. 2/2017-Union Territory Tax (Rate), dated 28th June, 2017.

Notification No : 9/2021-Union Territory Tax (Rate)
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-09-2021-utgst-rate.pdf

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