Union Territory Tax Notifications (Rate)

UGST Notification rate 08/2021

TitleSeeks to amend notification No. 1/2017- Union territory Tax (Rate)
Number08/2021
Date 30-09-2021
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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) rread 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, 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 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E)., dated the 28thJune, 2017, namely:-

In the said notification, –

 

  • in Schedule I – 5%, –

 

  • after No. 71 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –

 

“71A1209Tamarind seeds meant for any use other than sowing”;
  • Nos. 138 to 148 and the entries relating thereto shall be omitted;

 

  • after No. 186 andthe entries relating thereto, the following S. No. and entries shall be inserted, namely: –

 

“186A3826Bio-diesel supplied to Oil Marketing Companies for blending with

High SpeedDiesel”;

  • No. 187A and the entries relating thereto shall be omitted;

 

  • No. 234 and the entries relating thereto shall be omitted;

 

  • in List 1, after item number 231 and the entries relating thereto, the following shall be inserted, namely: –

 

 

 

“(232) Pembrolizumab (Keytruda)”;

 

  • in List 3, after item number (B) (2) and the entries relating thereto, the following shall be inserted, namely: –

” (3) Retro fitment kits for vehicles used by the disabled”;

 

  • in Schedule II – 6%, –

 

  • against No. 80A, in column (3), for the entry, the following entry shall be substituted, namely: –

“Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)”;

  • No. 122 and the entries relating thereto shallbe omitted;

 

  • Nos. 127 to 132 and the entries relating thereto shall be omitted;

 

  • after No. 201 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –

 

“201A84, 85 or 94Following renewable energy devices andparts for their manufacture:-

(a) Bio-gas plant;

(b)   Solar power based devices;

(c)   Solar power generator;

(d)   Wind mills, Wind Operated Electricity Generator (WOEG);

(e)   Waste to energy plants / devices;

(f)   Solar lantern / solar lamp;

(g)   Ocean waves/tidal waves energy devices/plants;

(h)   Photo voltaic cells, whether or not assembled in modules or made up into panels.

 

Explanation:-    If    the    goods    specified    in    this    entry    are

 

 

 

  supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Union territory Tax (Rate), dated 28th June, 2017 [G.S.R. 702(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the   gross   consideration   charged    for    all    such    supplies, and the remaining thirty per cent. of the gross consideration

charged shall be deemed as value of the said taxable service.”;

  • Nos. 205A to 205H and the entries relating thereto shall be omitted;

 

  • No. 232 and the entries relating thereto shall be omitted;

 

  • in Schedule III – 9%, –

 

  • after No. 26B andthe entries relating thereto, the following S. No. and entries shall be inserted, namely: –

 

“26C2601Iron ores and concentrates, including roasted iron pyrites.
26D2602Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more,

calculated on the dry weight.

26E2603Copper ores and concentrates.
26F2604Nickel ores and concentrates.
26G2605Cobalt ores and concentrates.
26H2606Aluminium ores and concentrates.
26I2607Lead ores and concentrates.
26J2608Zinc ores and concentrates.
26K2609Tin ores and concentrates.
26L2610Chromium ores and concentrates.”;

 

 

 

  • after No. 101 andthe entries relating thereto, the following S. No. and entries shall be inserted, namely: –

 

“101A3915Waste, Parings and Scrap, of Plastics.”;
  • for No. 153A and the entries relating thereto, the following S. No. and the entries shall be substituted, namely: –

 

“153A.4819Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in

offices, shops or the like.”;

  • after No. 157 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –

 

“157A.4906 00 00Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on

sensitised paper and carbon copies of the foregoing.

157B.4907Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other

than Duty Credit Scrips).

157C.4908Transfers (decalcomanias).
157D.4909Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated,

with or without envelopes or trimmings.

157E.4910Calendars of any kind, printed, including calendar blocks.
157F.4911Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay

cards, Pictures, designs and photographs, Plan and drawings for

 

 

 

  architectural engineering, industrial, commercial, topographical or

similar purposes reproduced with the aid of computer or any other devices.”;

  • after S. No. 398 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –

 

“398A8601Rail locomotives powered from an external source of electricity or

by electric accumulators.

398B8602Other rail locomotives; locomotive tenders; such as Diesel electric

locomotives, Steam locomotives and tenders thereof.

398C8603Self-propelled railway or tramway coaches, vans and trucks, other

than those of heading8604.

 

 

398D

 

 

8604

Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection

vehicles).

 

 

398E

 

 

8605

Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of

heading 8604).

398F8606Railway or tramway goods vans and wagons, not self-propelled.
398G8607Parts of railway or tramway locomotives or rolling-stock; such as

Bogies, bissel-bogies, axles and wheels, and parts thereof.

 

 

398H

 

 

8608

Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the

foregoing.”;

  • No. 447, in column (3), for the entry, the entry “Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts

 

 

 

(including caps and clips) of the foregoing articles, other than those of heading 9609.”, shall be substituted;

  • in Schedule IV – 14%, –

 

  • after No. 12A andthe entries relating thereto, the following S. No. and entries shall be inserted, namely: –

 

“12B2202Carbonated Beverages of Fruit Drink or Carbonated Beverages

with Fruit Juice.”;

  1. This notification shall come into force on the 1st day of October, 2021.