In exercise of the powers conferred by sub-section (1) of section 7of 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 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E)., dated the 28thJune, 2017, namely:-
In the said notification, -
(a) in Schedule I - 2.5%, -
(i) after S. No. 71 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(ii) S. Nos. 138 to 148 and the entries relating thereto shall be omitted;
(iii) after S. No. 186 andthe entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(iv) S. No. 187A and the entries relating thereto shall be omitted;
(v) S. No. 234 and the entries relating thereto shall be omitted;
(vi) in List 1, after item number 231 and the entries relating thereto, the
following shall be inserted, namely: -
"(232) Pembrolizumab (Keytruda)";
(vii) in List 3, after item number (B) (2) and the entries relating thereto, the following shall be inserted, namely: -
" (3) Retro fitment kits for vehicles used by the disabled";
(b) in Schedule II - 6%, -
(i) against S. No. 80A, in column (3), for the entry, the following entry shall be substituted, namely: -
"Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)";
(ii) S. No. 122 and the entries relating thereto shallbe omitted;
(iii) S. Nos. 127 to 132 and the entries relating thereto shall be omitted;
(iv) after S. No. 201 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(a) Bio-gas plant;
(b) Solar power based devices;
(c) Solar power generator;
(d) Wind mills, Wind Operated Electricity Generator (WOEG);
(e) Waste to energy plants / devices;
(f) Solar lantern / solar lamp;
(g) Ocean waves/tidal waves energy devices/plants;
(h) Photo voltaic cells, whether or not assembled in modules or made up into panels.
Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Union territory Tax (Rate), dated 28th June, 2017 [G.S.R. 702(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.";
(v) S. Nos. 205A to 205H and the entries relating thereto shall be omitted;
(vi) S. No. 232 and the entries relating thereto shall be omitted;
(c) in Schedule III - 9%, -
(i) after S. No. 26B andthe entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(ii) after S. No. 101 andthe entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(iii) for S. No. 153A and the entries relating thereto, the following S. No. and the entries shall be substituted, namely: -
(iv) after S. No. 157 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(v) after S. No. 398 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(vi) against S. No. 447, in column (3), for the entry, the entry "Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts
(including caps and clips) of the foregoing articles, other than those of heading 9609.", shall be substituted;
(d) in Schedule IV - 14%, -
(i) after S. No. 12A andthe entries relating thereto, the following S. No. And entries shall be inserted, namely: -
2. This notification shall come into force on the 1st day of October, 2021.
(Rajeev Ranjan)
UnderSecretary to the Government of India
Note: - The principal notification No.1/2017-Union territory Tax (Rate), dated the 28thJune, 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 28th June, 2017, and was last amended by notification No. 01/2021 - Union territory Tax (Rate), dated the 2ndJune, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 376(E), dated the 2ndJune, 2021.