NOTIFICATION NO-01/2021-Union Territory tax(rate), dt. 02-06-2021Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) to prescribe change in CGST rate of goods.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 01/2021 – Union territory Tax (Rate)

New Delhi, the 2nd June, 2021

G.S.R…..(E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods andServices 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 followingfurther 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%,against S. No. 259A, for the entry in column (2), the entry “9503” shall be substituted;

(b) after Schedule I, in the List 1, after serial number 230 and the entries relating thereto, the following shall be
inserted, namely-
“(231). Diethylcarbamazine ”.

2. This notification shall come into force on the 2
nd day of June, 2021.

[F. No. 354/53/2021]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: – The principal  notification No.1/2017-Union territory Tax (Rate), dated the 28th June, 2017 was published in theGazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017
and was last amended by notification No. 03/2020-Union territory Tax(Rate), dated the 25th March, 2020, published inthe Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 218(E),dated the 25th March,2020.

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