Union Territory Tax Notifications (Rate)

UGST Notification rate 01/2024

G.S.R. ……(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 makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 1/2017-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. 710(E), dated the 28th June, 2017, namely:-

In the said notification, in Schedule I – 2.5%, –

(i) against S. No. 165, in column (2), for the entry, the entry ““2711 12 00, 2711 13 00, 2711 19 10” shall be substituted;

(ii) against S. No. 165A, in column (2), for the entry, the entry “2711 12 00, 2711 13 00, 2711 19 10”shall be substituted;

2.        This notification shall come into force with effect fromthe4thday of January, 2024.