Union Territory Tax Notifications (Rate)

UGST Notification rate 08/2021

Title	Seeks to amend notification No. 1/2017- Union territory Tax (Rate)
Number	08/2021
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 28^thJune, 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^thJune, 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: –

“71A	1209	Tamarind 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: –

“186A	3826	Bio-diesel supplied to Oil Marketing Companies for blending with High SpeedDiesel”;

“186A

3826

Bio-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: –

“201A	84, 85 or 94	Following 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

“201A

84, 85 or 94

Following renewable energy devices andparts for their manufacture:-

(a) Bio-gas plant;

(b) Solar power based devices;

(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.”;

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: –

“26C	2601	Iron ores and concentrates, including roasted iron pyrites.
26D	2602	Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
26E	2603	Copper ores and concentrates.
26F	2604	Nickel ores and concentrates.
26G	2605	Cobalt ores and concentrates.
26H	2606	Aluminium ores and concentrates.
26I	2607	Lead ores and concentrates.
26J	2608	Zinc ores and concentrates.
26K	2609	Tin ores and concentrates.
26L	2610	Chromium ores and concentrates.”;

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

“101A	3915	Waste, 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.	4819	Cartons, 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.”;

“153A.

4819

Cartons, 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 00	Plans 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.	4907	Unused 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.	4908	Transfers (decalcomanias).
157D.	4909	Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.
157E.	4910	Calendars of any kind, printed, including calendar blocks.
157F.	4911	Other 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.”;

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: –

“398A	8601	Rail locomotives powered from an external source of electricity or by electric accumulators.
398B	8602	Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof.
398C	8603	Self-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).
398F	8606	Railway or tramway goods vans and wagons, not self-propelled.
398G	8607	Parts 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.”;

“398A

8601

Rail locomotives powered from an external source of electricity or

by electric accumulators.

398B

8602

Other rail locomotives; locomotive tenders; such as Diesel electric

locomotives, Steam locomotives and tenders thereof.

398C

8603

Self-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).

398F

8606

Railway or tramway goods vans and wagons, not self-propelled.

398G

8607

Parts 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: –

“12B	2202	Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice.”;

“12B

2202

Carbonated Beverages of Fruit Drink or Carbonated Beverages

with Fruit Juice.”;

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