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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 7/2018- Union Territory Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) of
section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 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. 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, -
(1) in the Schedule,
(i) in S. No. 102, for the entry in column (3), the entry “Aquatic feed
including shrimp feed and prawn feed, poultry feed & cattle feed, including
grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat
bran & de-oiled cake [other than rice-bran]”, shall be substituted;
(ii) for S. No. 102A and the entries relating thereto, the following serial
number and the entries shall be inserted, namely: -
| 102A |
2302 |
De-oiled rice bran |
| 102B |
2306 |
Cotton seed oil cake |
(iii) against S. No. 136A, in column (2), for the entry, the entry “7117”
shall be substituted’;
(iv) in S. No. 137, in column (3), after the words “used in agriculture,
horticulture or forestry” the words, “other than ghamella”, shall be added;
(v) in S. No. 148, for the entry in column (3), for the entry against item
number (v), the entry “Vibhuti”, shall be substituted;
(vi) after S. No. 150 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely: -
| 151 |
Any chapter |
Parts for manufacture of hearing aids |
(Ruchi Bisht)
Under Secretary to the Government of India
[F.
No.354/1/2018-TRU]
Note: - The principal notification 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, 2017and last amended by Notification No. 45/2017 Union Territory Tax(Rate)
dated 14th November, 2017 published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number GSR 1398 (E), dated the, 14th
November, 2017.
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