[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. 09/2023-Union Territory Tax (Rate)

New Delhi, the 26^th July, 2023

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) 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, -

1. in Schedule I –2.5%,
2.  
   1. after S. No. 99A and entries relating thereto, the following S. No. and entries shall

be inserted, namely: -

be inserted, namely: -

3. after S. No. 156A and entries relating thereto, the following S. No. and entries shall be inserted, namely:-

4. after serial number 218A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

3. in Schedule II–6%, against S. No. 137, for the entry in column (3), the entry “Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than- (i) real zari thread (gold) and silver thread combined with textile thread (ii) imitation zari thread or yarn known by any name in trade parlance” shall be substituted;  

4. in Schedule III–9%,  
   1. against S. No. 16, in column (3), for the words “toasted bread and similar toasted products”, the words “toasted bread and similar toasted products, un-fried or uncooked snack pellets, by whatever name called, manufactured through process of extrusion” shall be substituted;

2. against S. No. 28, for the entry in column (3), the entry “Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag” shall be substituted;

2. This notification shall come into force on 27^th July, 2023.

[F. No.190354/133/2023-TRU]

 (Nitish Karnatak)

Under Secretary to the Government of India

Note: - The principal notification No.1/2017 - Union Tax (Rate), dated the 28^th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28^th June, 2017, and was last amended vide notification No. 03/2023 – Union Tax (Rate), dated the 28^th February, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 149(E), dated the 28^th February, 2023.