Notification No. 06/2018-Union Territory tax(rate), dt. 25-01-2018-Seeks to amend Notification No.1/2017-UTGST (Rate).

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 6/2018- Union Territory Tax (Rate)

New Delhi, the 25th January, 2018

G.S.R. (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), the Central Government, on the recommendations of the Council, hereby makes the following 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%,

76A 13 Tamarind kernel powder

78A 1404 or 3305 Mehendi paste in cones

103B 2302 Rice bran (other than de-oiled rice bran)

165A 2711 12 00 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers.

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.

243A 88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and
satellites and payloads.

(B) in Schedule II-6%, –

32AA 1704 Sugar boiled confectionery

46B 2201 Drinking water packed in 20 litres bottles

57B 2809 Fertilizer grade phosphoric acid

78A 3808 The following Bio-pesticides, namely –

1 Bacillus thuringiensis var. israelensis
2 Bacillus thuringiensis var. kurstaki
3 Bacillus thuringiensis var. galleriae
4 Bacillus sphaericus
5 Trichoderma viride
6 Trichoderma harzianum
7 Pseudomonas fluoresens
8 Beauveriabassiana
9 NPV of Helicoverpaarmigera
10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan

80A 3826 Bio-diesel

99A 4418 Bamboo wood building joinery

99B 4419 Tableware and Kitchenware of wood

195B 8424 Sprinklers; drip irrigation system including lateral mechanical sprayers

(C) in Schedule III – 9%, –

163A 56012200 Cigarette Filter rods

236A 7323 9410 Ghamella

236B 7324 Sanitary ware and parts thereof, of iron and steel

Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical
sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers].

399A 8702 Buses for use in public transport which exclusively run on Bio-fuels.

(D) in Schedule-IV-14%, –

Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels].

229 Any Chapter Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club”

(E) in Schedule-V-1.5%, –

Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped].

Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]

(F) in Schedule-VI – 0.125%, –

Semi-precious stones, unworked or simply sawn or roughly shaped.

2A 7103 Precious stones (other than diamonds), ungraded precious stones (other than diamonds).

4 7104 Synthetic or reconstructed precious stones.

Note: – The principal notification No.1/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 710 (E), dated the 28th June, 2017and last amended by Notification No. 41/2017-Union Territory Tax(Rate) dated 14th November, 2017
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1397 (E), dated the 14th November, 2017.

[F.No.354/1/2018-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India