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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 39/2017-Union Territory Tax (Rate)
New Delhi, the 18th October, 2017
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),
the Central Government, on the recommendations of the Council, hereby notifies
the Union territory tax rate of 2.5 per cent on intra-State supplies of goods,
the description of which is specified in column (3) of the Table below, falling
under the tariff item, sub-heading, heading or Chapter, as the case may be, as
specified in the corresponding entry in column (2), subject to the condition
specified in column (4) of the Table below, namely:-
Table
| Sl. No. |
Tariff item, sub- heading, heading or Chapter |
Description of Goods |
Condition |
| (1) |
(2) |
(3) |
(4) |
| 1 |
19 or 21 |
Food preparations put up in unit containers and intended for free
distribution to economically weaker sections of the society under a
programme duly approved by the Central Government or any State
Government. |
When the supplier of such food preparations produces a certificate
from an officer not below the rank of the Deputy Secretary to the
Government of India or the Deputy Secretary in the Union Territory
concerned to the effect that such food preparations have been
distributed free to the economically weaker sections of the society
under a programme duly approved by the Central Government, or any State
Government within a period of five months from the date of supply of
such goods or within such further period as the jurisdictional
commissioner of the Central tax or jurisdictional officer of the Union
Territory Tax, as the case maybe, may allow in this regard. |
Explanation. –
(1) In this notification, “tariff item”, “sub-heading” “heading” and
“Chapter” shall mean respectively a tariff item, heading, sub-heading and
Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51
of 1975).
(2) The rules for the interpretation of the First Schedule to the said
Customs Tariff Act, 1975, including the Section and Chapter Notes and the
General Explanatory Notes of the First Schedule shall, so far as may be, apply
to the interpretation of this notification.
(Mohit Tewari)
Under Secretary to the Government of India
[F.
No.354/117/2017- TRU (Pt.III)]
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