Seeks to supersede notification 14/2021- UTT(R) and amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017

Last updated: 03 January 2022

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This notification introduces amendments to the Union Territory Goods and Services Tax (Rate) rules. It supersedes a previous notification and amends the 2017 rate notification. Specifically, it removes an entry from Schedule I (5% tax rate) and inserts a new entry into Schedule II (6% tax rate) for footwear priced at Rs. 1000 or less per pair. These changes are effective from 1st January 2022.

MINISTRY OF FINANCE

(Department of Revenue)

New Delhi, the 31st December, 2021

Notification No. 21/2021-Union Territory Tax (Rate)

G.S.R. 922(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, and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue), No.14/2021-Union Territory Tax (Rate), dated the 18^th November, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 818(E), dated the 18^th November, 2021, 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 28^th 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 28^th June, 2017, namely:-

In the said notification, -

a. in Schedule I - 5%, serial number 225 and the entries relating thereto shall be omitted;

b. in Schedule II - 6%, after serial number 171 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

“171A1

Footwear of sale value not exceeding Rs.1000 per pair.”

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

[F. No. 354/79/2021-TRU]

GAURAV SINGH, Dy. Secy.

Note : The principal notification No.1/2017-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. 710(E), dated the 28^th June, 2017, and was last amended vide notification No. 18/2021 – Union Territory Tax (Rate), dated the 28th December, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 894(E), dated the 28th December, 2021.

FAQ :

This notification aims to supersede Notification No. 14/2021-UTT(R) and amend Notification No. 1/2017-Union Territory Tax (Rate) concerning GST rates.

An item under the 5% tax rate in Schedule I has been omitted. A new entry for footwear with a sale value not exceeding Rs. 1000 per pair has been added to Schedule II with a 6% tax rate.

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

Notification No. 14/2021-Union Territory Tax (Rate), dated 18th November 2021, is being superseded.

Footwear with a sale value not exceeding Rs. 1000 per pair will now have a tax rate of 6%.

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Notification No : 21/2021-Union Territory Tax (Rate)
Published in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-21-2021-utgst-rate.pdf

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