The Government of India, under the Ministry of Finance, has issued Notification No. 01/2024-Union Territory Tax (Rate), dated 3rd January, 2024, amending the existing Notification No. 01/2017- Union Territory Tax (Rate) dated 28th June, 2017. This amendment brings about changes in Schedule I – 2.5% of the Union Territory Goods and Services Tax Act, 2017.
1. Amendments in Schedule I – 2.5%:
(i) S. No. 165: The entry “2711 12 00, 2711 13 00, 2711 19 10” is substituted.
(ii) S. No. 165A: Similar substitution for the entry “2711 12 00, 2711 13 00, 2711 19 10.”
2. Effective Date: The amended notification comes into force on the 4th day of January, 2024.
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 01/2024-Union Territory Tax (Rate) | Dated: 3rd January, 2024
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 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 28thJune, 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, in Schedule I – 2.5%, –
(i) against S. No. 165, in column (2), for the entry, the entry “2711 12 00, 2711 13 00, 2711 19 10” shall be substituted;
(ii) against S. No. 165A, in column (2), for the entry, the entry “2711 12 00, 2711 13 00, 2711 19 10” shall be substituted;
2. This notification shall come into force with effect from the 4th day of January, 2024.
[F. No. 190354/223/2023-TRU]
(Nitish Karnatak)
Under Secretary
Note: – The principal notification No.1/2017-Central 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. 673(E), dated the 28th June, 2017 and was last amended by notification No. 17/2023 – Central Tax (Rate), dated the 19th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 776(E), dated the 19th October, 2023.
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Corrigendum to notification no 01/2024-Integrated Tax(Rate) dated 03.1.2024
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF
REVENUE)
CORRIGENDUM
New Delhi, the 5th January, 2024
G.S.R.29(E).– In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 01/2024-Union Territory Tax (Rate), dated the 3rd January, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 12(E), dated the 3rd January, 2024, at the page number 4, in line 39 to line 43,
for “The principal notification No.1/2017-Central 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. 673(E), dated the 28th June, 2017 and was last amended by notification No. 17/2023 – Central Tax (Rate), dated the 19th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 776(E), dated the 19th October, 2023.”,
read “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. 7 10(E), dated the 28th June, 2017 and was last amended by notification No. 17/2023 – Union Territory Tax (Rate), dated the 19th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 776(E), dated the 19th October, 2023.”.
[F. No. 190354/223/2023-TRU]
(Nitish Karnatak)
Under Secretary to the Government of India
