Union Territory Tax Notifications (Rate)

Title Seeks to amend notification No 2/2017- Union territory Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.
Number 15/2019
Date 30-09-2019
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1) In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-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. 711(E), dated the 28th June, 2017, namely:-

In the said notification, in the Schedule, -

(i) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"57A0813Tamarind dried”;

(ii) after S. No. 114B and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“114C46Plates and cups made up of all kinds of leaves/ flowers/bark”;

2) This notification shall come into force on the 1 st October, 2019.