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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 14/2019- Union territory Tax (Rate)
New Delhi, the 30th September, 2019
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) and 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 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 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, -
A. in Schedule I – 2.5%, -
(i) S. No. 33A and the entries relating thereto shall be omitted;
(ii) against S. No. 164, in the entry in column (3), after item ii, the following item
shall be inserted, namely: -
“iii. Marine Fuel 0.5% (FO)”;
(iii) against S. No. 224, for the entry in column (2), the entry “63 [other than 6305 32
00, 6305 33 00, 6309], shall be substituted;
(iv) after S. No. 234B and the entries relating thereto, the following S. No. and
entries shall be inserted, namely: -
| “234C |
8509 |
Wet grinder consisting of stone as grinder”; |
(v) S. Nos. 235 to 242 and the entries related thereto, shall be omitted;
B. in Schedule II - 6%, -
(i) after S. No. 80A and entries relating thereto, the following S. No. and entries shall
be inserted namely
| “80AA |
3923
or
6305 |
Woven and non-woven bags and sacks of polyethylene or
polypropylene strips or the like, whether or not laminated,
of a kind
used for packing of goods”; |
(ii) S. No. 201A and the entries relating thereto shall be omitted;
(iii) after S. No. 205 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: -
| “205A |
8601 |
Rail locomotives powered from an external source of
electricity
or by electric accumulators |
| 205B |
8602 |
Other rail locomotives; locomotive tenders; such as Dieselelectric
locomotives, Steam locomotives and tenders thereof |
| 205C |
8603 |
Self-propelled railway or tramway coaches, vans and trucks,
other
than those of heading 8604 |
| 205D |
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) |
| 205E |
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) |
| 205F |
8606 |
Railway or tramway goods vans and wagons, not selfpropelled |
| 205G |
8607 |
Parts of railway or tramway locomotives or rolling-stock;
such as Bogies, bissel-bogies, axles and wheels, and parts
thereof |
| 205H |
8608 |
Railway or tramway track fixtures and fittings; mechanical
(including electro-mechanical) signalling, safety or traffic
control
equipment for railways, tramways, roads, inland
waterways, parking
facilities, port installations or airfields;
parts of the foregoing”;
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(iv) against S. No. 231B, in column (3), after the words “Slide fasteners”, the
words “and parts thereof”, shall be inserted;
C. in Schedule III - 9%, -
(i). against S. No. 24A, in column (3), after the words “coconut water”, the words
“and caffeinated beverages” shall be inserted;
(ii). against S. No. 108, in column (3), after the words “other closures, of
plastics”, the brackets, words, letters and figures “(except the items covered
in Sl. No. 80AA in Schedule II]), shall be inserted;
(iii). in S. No. 400, for the entry in column (3), the entry, “Following motor
vehicles of length not exceeding 4000 mm, namely: -
(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas
(CNG) driven vehicles of engine capacity not exceeding 1200cc; and
(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc
for persons with orthopedic physical disability, subject to the condition that
an officer not below the rank of Deputy Secretary to the Government of India
in the Department of Heavy Industries certifies that the said goods shall be
used by the persons with orthopedic physical disability in accordance with the
guidelines issued by the said Department”, shall be substituted;
(iv). S. No. 446 and the entries relating thereto shall be omitted;
D. in Schedule IV – 14%, -
(i). after S. No. 12 and the entries relating thereto, the following S. No. and the
entries shall be inserted, namely: -
| “12A. |
22029990 |
Caffeinated Beverages”; |
E. in Schedule V – 1.5%, -
(i) S. No. 3 and the entries relating thereto shall be omitted;
(ii) S. No. 4 and the entries relating thereto shall be omitted;
F. in Schedule VI – 0.125%, -
(i) in S. No. 2, for the entry in column (3), the entry, “precious stones (other
than diamonds) and semi-precious stones, whether or not worked or graded but
not strung, mounted or set; ungraded precious stones (other than diamonds) and
semi-precious stones, temporarily strung for convenience of transport”, shall be
substituted;
(ii) S. No. 2A and the entries relating thereto shall be omitted;
(iii) in S. No. 3, for the entry in column (3), the entry, “Synthetic or
reconstructed precious or semiprecious stones, whether or not worked or graded
but not strung, mounted or set; ungraded synthetic or reconstructed precious or
semiprecious stones, temporarily strung for convenience of transport”, shall be
substituted;
(iv) S. No. 4 and the entries relating thereto, shall be omitted;
2. This notification shall come into force on the 1st day of October, 2019.
[F.No.354/131/2019-TRU]
(Gunjan Kumar Verma)
Under Secretary to the
Government of India
Note: - The principal
notification 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 and last amended by
Notification No. 13/2019-
Union territory Tax (Rate) dated 31st July, 2019 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number GSR 544 (E), dated the 31st July, 2019.
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