Notification No. 1/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

UTGST Rate Schedule for Goods notified under section 7 (1) of UTGST Act 2017 – Notification No. 1/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 [ Given below)

Note :

1 Amendment in above Notification No. 1/2017-Union Territory Tax (Rate) Dated the 28th June, 2017 to reduce the rate of Union Territory Tax on fertilisers from 6% to 2.5%  vide Notification No. 18/2017-Union Territory Tax (Rate) Dated 30th June 2017

2.  Seeks to amend notification no. 1/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates vide Notification No 27/2017 Union Territory Tax (Rate) Dated 22nd September, 2017

 PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE
OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.1/2017-Union Territory Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. 710 (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), the Central Government, on the recommendations of the Council, hereby notifies the rate of the Union territory tax of-

(i) 2.5 per cent. in respect of goods specified in Schedule I,
(ii) 6 per cent. in respect of goods specified in Schedule II,
(iii) 9 per cent. in respect of goods specified in Schedule III,
(iv) 14 per cent. in respect of goods specified in Schedule IV,
(v) 1.5 per cent. in respect of goods specified in Schedule V, and
(vi) 0.125 per cent. in respect of goods specified in Schedule VI

appended to this notification (hereinafter referred to as the said Schedules), that shall be
levied on intra-State supplies of goods, the description of which is specified in the
corresponding entry in column (3) of the said Schedules, falling under the tariff item, subheading,
heading or Chapter, as the case may be, as specified in the corresponding entry in
column (2) of the said Schedules.

Schedules

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