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

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: –

(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.