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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 03/2020-Union territory Tax (Rate)
New Delhi, the 25th March, 2020
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 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
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 28th June, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 673(E), dated the 28th June, 2017, namely:-
In the said notification, -
(a)in Schedule I – 2.5%, serial number 187 and the entries relating thereto shall be omitted;
(b)in Schedule II - 6%,-
(i) after serial number 75 and the entries rel
| “75A. |
3605 00 10 |
All goods”; |
(ii) serial numbers 202 and 203 and the entries relating thereto shall be omitted;
(c)in Schedule III - 9%,-
(i) serial number 73 and the entries relating thereto shall be omitted;
(ii) in serial number 379, for the entry in column (3), the entry “All goods” shall be
substituted;
2. This notification shall come into force on the 1st day of April, 2020.
[F.No. 354/34/2020-TRU]
(Gaurav Singh)
Deputy Secretary to the Government of India
Note: - The principal notification No.1/2017-Union territory Tax (Rate), dated the 28th June,
2017 was 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 was last amended by notification
No. 01/2020- Union territory Tax(Rate), dated the 21st February, 2020, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 136(E),
dated the 21st February, 2020.
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