Amend Notification No 2/2017- Union territory Tax (Rate) dated 28.06.2017

Last updated: 31 December 2021

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This notification amends the Union Territory Tax (Rate) Notification No. 2/2017, which was originally dated 28th June 2017. Several entries have been updated, including those related to fish products, provisionally preserved vegetables, and various types of nuts. A new entry for tender coconut water has also been inserted. These changes come into effect from 1st January 2022.

MINISTRY OF FINANCE

(Department of Revenue)

New Delhi, the 28th December, 2021

Notification No. 19/2021-Union Territory Tax (Rate)

G.S.R. 897(E). - In exercise of the powers conferred by sub-sections (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^th June, 2017, namely :-

In the said notification, in the Schedule, –

(i) against S. No. 22, for the entry in column (2), the entry “0303, 0304, 0305, 0306, 0307, 0308, 0309” shall be substituted;

(ii) against S. No. 43B, in column (3), for the entry, the entry “Vegetables provisionally preserved, but unsuitable in that state for immediate consumption” shall be substituted;

(iii) against S. No. 49, in column (3), for the entry, the entry “Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled” shall be substituted;

(iv) after S. No. 97 and entries relating thereto, the following S. No. and entries shall be inserted, namely: –

“97A

2009 89 90

Tender coconut water other than those put up in unit container and,

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I]”;

(v) No. 101 and the entries relating thereto shall be omitted;

(vi) against S. No. 141, for the entry in column (2), the entry “8807” shall be substituted;

2. This notification shall come into force on the 1^st day of January, 2022.

[F. No. CBIC-190354/281/2021-TRU Section-CBEC]

RAJEEV RANJAN, Under Secy.

Note: The principal notification 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 28th June, 2017 and last amended vide Notification No. 9/2021- Union Territory Tax (Rate) dated the 30th September, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 704(E), dated the 30th September, 2021.

FAQ :

This notification makes further amendments to the Union Territory Tax (Rate) Notification No. 2/2017, originally dated 28th June 2017.

These amendments come into effect on the 1st day of January, 2022.

Amendments have been made to entries concerning fish (S. No. 22), provisionally preserved vegetables (S. No. 43B), and various nuts (S. No. 49). An entry for tender coconut water has also been added after S. No. 97.

Yes, S. No. 101 and its related entries have been omitted by this notification.

Yes, the HS code entry for S. No. 22 has been changed to '0303, 0304, 0305, 0306, 0307, 0308, 0309', and the entry for S. No. 141 has been substituted with '8807'.

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Notification No : 19/2021-Union Territory Tax (Rate)
Published in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-19-2021-utgst-rate.pdf

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