Page 97 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] NOTIFICATIONS & RULES S23
(b) in Schedule II - 12%, -
(i) after serial number 75 and the entries relating thereto, the fol-
lowing 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 - 18%, -
(i) serial number 73 and the entries relating thereto shall be omit-
ted;
(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, 2020.
[Notification No. 3/2020-I.T. (Rate), dated 25-3-2020]

Union Territory Tax (Rate) Notifications

Union Territory Tax reduced from 9% to 5% on Maintenance,
repair or overhaul services in respect of aircrafts, aircraft
engines and other aircraft components or parts —
Amendment to Notification No. 11/2017-U.T.T. (Rate)
In exercise of the powers conferred by sub-section (1), (3) and sub-section
(4) of section 7, sub-section (1) of section 8, clauses (iv) and (xxvii) of section 21 of
the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-
section (5) of section 15 and section 148 of the Central Goods and Services Tax
Act, 2017 (12 of 2017), the Central Government, on the recommendations of the
Council, and on being satisfied that it is necessary in the public interest so to do,
hereby makes the following further amendments in the notification of the Gov-
ernment of India, in the Ministry of Finance (Department of Revenue) No.
11/2017-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. 702(E), dated the 28th June, 2017, namely :-
In the said notification, in the Table, against serial number 25,
(a) after item (i) and entries relating thereto, in columns (3), (4) and (5),
the following items and entries shall be inserted, namely, -

(3) (4) (5)
“(ia) Maintenance, repair or overhaul services in re- 2.5 -“’
spect of aircrafts, aircraft engines and other aircraft
components or parts.

(b) in item (ii), in column (3), after the brackets and figures “(i)”, the
word, brackets, and figures “and (ia)” shall be inserted;
2. This notification shall come into force with effect from the 1st day of
April, 2020.
[Notification No. 2/2020-U.T.T. (Rate), dated 26-3-2020]
GST LAW TIMES  2nd April 2020  161