Seeks to amend notification No. 1/2017-Union Territory Tax (Rate) to prescribe uniform UTGST rate of 12% on all matchsticks & 18 % on all telephone sets vide Notification No. 03/2020–Union Territory Tax (Rate) dated 25th March, 2020.

Ministry of Finance
(Department of Revenue)

Notification No. 03/2020-Union territory Tax (Rate)

New Delhi, the 25th March, 2020

G.S.R. 218(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  in  the  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 28th June, 2017, namely:-

1. In the said notification, –

(a) in Schedule I – 2.5%, serial number 187 and the entries relating thereto shall be omitted;

(b) in Schedule II – 6%,-

(i) after serial number 75 and the entries relating thereto, the following serial number and entries shall be inserted, namely :-

―75A. 3605 00 10 All goods‖;

(ii) serial numbers 202 and 203 and the entries relating thereto shall be omitted;

(c) in Schedule III – 9%,-

(i) serial number 73 and the entries relating thereto shall be omitted;

(ii) in serial number 379, for the entry in column (3), the entry ―All goods‖ shall be substituted;

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

[F. No. 354/34/2020-TRU]
GAURAV SINGH, Dy. Secy.

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. 01/2020-Union territory Tax(Rate), dated the 21st February, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 136(E), dated the 21st February, 2020.

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