Page 170 - GSTL_30th April 2020_Vol 35_Part 5

xvi GST LAW TIMES [ Vol. 35
UNION TERRITORY TAX (RATE) NOTIFICATION

Notification No. Date Subject Page
2/2020-U.T.T. 26-3-2020 Union Territory Tax reduced from 9% to 5% S23
(Rate) 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)
3/2020-U.T.T. 25-3-2020 Union Territory Tax increased from 2.5% to S24
(Rate) 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
networks or for other wireless networks
and parts for manufacture 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)

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GST LAW TIMES  30th April 2020  170