This notification, effective from 1st October 2021, introduces amendments to the Union Territory Tax (Rate) Notification No. 39/2017. Specifically, it updates the classification for certain food preparations intended for free distribution to economically weaker sections and for fortified rice kernel supply under government-approved schemes. The term 'food preparations' in the relevant column has been replaced with 'goods'.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 11/2021- Union Territory Tax (Rate)
New Delhi, the 30thSeptember, 2021
G.S.R. 706.(E).-In exercise of the powers conferred by sub-section (1) of section 7 of theUnion Territory Goods and Services Tax Act, 2017(14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Departmen
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FAQ :
The main purpose is to amend the Union Territory Tax (Rate) Notification No. 39/2017.
These amendments come into force on the 1st day of October, 2021.
The changes affect food preparations put up in unit containers for free distribution to economically weaker sections and fortified rice kernel (premix) supply for ICDS or similar government-approved schemes.
In column (3) of the Table, the specific descriptions for these items have been substituted. Additionally, in column (4), the words 'food preparations' have been replaced with the word 'goods'.
The principal notification being amended is No. 39/2017-Union Territory Tax (Rate), dated the 18th October, 2017.
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Notification No : 11/2021- Union Territory Tax (Rate)Published in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-11-2021-utgst-rate.pdf