[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. 12/2022-Union Territory Tax (Rate)
New Delhi, the 30th December, 2022

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) read with 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, 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 28thJune, 2017, namely:-
In the said notification, -

(A) in Schedule I – 2.5%, -

(i) against S. No. 102A, in column (3), for the entry, the following entry shall be substituted, namely: -
“Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with
motor spirit (petrol)”;

(ii) against S. No. 103A, in column (3), for the entry, the following entry shall be substituted, namely: -
“Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting,
milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp
feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and
additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat
bran, de-oiled cake]”;

(B) in Schedule II – 6%, -

(i) against S. No. 48, in column (3), for the entry, the following entry shall be substituted, namely: -
“Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or
Carbonated Beverages with Fruit Juice]”;

(ii) against S. No. 180, in column (3), for the entry, the following entry shall be substituted, namely: -
“Mathematical boxes, geometry boxes and colour boxes”;

(C) in Schedule III – 9%, against S. No. 25, in column (3), for the entry, the following entry shall be substituted,
namely: -
“Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil
Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]”.

2. This notification shall come into force with effect from the 1st day of January, 2023.

[F.No. CBIC-190354/316/2022-TRU Section-CBEC]
(Vikram Vijay Wanere)
Under Secretary

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. 06/2022 – Union Territory Tax (Rate), dated the 13th
July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
552(E), dated the 13th July, 2022.