UTGST exempt on Rab which is not pre-packaged & labelled

Seeks to amend notification No.2/2017-Union Territory Tax (Rate), dated the 28^th June, 2017 vide Notification No. 04/2023- Union Territory Tax (Rate) Dated : 28th February, 2023- CBIC exempts UTGST on Rab, other than pre-packaged and labelled.

MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 04/2023- Union Territory Tax (Rate) Dated : 28th February, 2023

G.S.R. 152(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), notification No.2/2017-Union Territory Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub­section (i), vide number G.S.R. 711(E), dated the 28^th 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 1^st day of March, 2023.

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

Note: – The principal notification No.2/2017-Union Territory Tax (Rate), dated the 28^th 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 28^th June, 2017, and was last amended by notification No.13/2022–Union Territory Tax (Rate), dated the 30^th 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 30^th December, 2022.