[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 04/2023- Union Territory Tax (Rate)
New Delhi, dated the 28th February, 2023

G.S.R. .....(E).- 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 further amendments in the
notification of the Government of India, Ministry of Finance (Department of Revenue), No.2/2017- Union Territory
(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, against S. No. 94, in Column (3), after the item (ii) and the entries relating
thereto, the following item and entry shall be inserted, namely: -
“(iii) Rab, other than pre-packaged and labelled”.

2. This notification shall come into force on the 1st day of March, 2023.

[F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC]
(RAJEEV RANJAN)
Under Secretary

Note: - The principal notification No.2/2017-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. 711(E), dated
the 28th June, 2017, and was last amended by notification No.13/2022–Union Territory Tax (Rate), dated the 30th
December, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 921(E), dated the 30th December, 2022.