Page 98 - GSTL_2nd April 2020_Vol 35_Part 1

S24 GST LAW TIMES [ Vol. 35
Union Territory Tax increased from 2.5% to 6% on Handmade
safety matches and uniform rate of Union Territory Tax @
6% on all types of Safety matches — Union Territory Tax
increased from 6% to 9% on Telephones for cellular net-
works or for other wireless networks and parts for manufac-
ture of Telephones for cellular networks or for other
wireless networks and uniform rate of Union Territory Tax
levied @ 9% on all goods falling under Heading 8517 —
Amendment to Notification No. 1/2017-U.T.T (Rate)
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 :-
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 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 - 9%, -
(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-U.T.T. (Rate), dated 25-3-2020]

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