In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Tripura in the Finance Department, No. 1/2017-State Tax (Rate), dated the 29th June, 2017, published in the Tripura Gazette, Extraordinary Issue, vide number 230, dated the 29th June, 2017, namely: -

In the said notification, -

(i) in Schedule I -2.5%, against S. No. 91 A, in column (3), for the entry, the following entry shall be substituted, namely: -

"Jaggery of all types including Cane Jaggery (gur). Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled

(ii) in Schedule II-6%, after S. No. 186 and entries relating thereto, the following S. No. and entries shall be inserted, namely: -

(iii) in Schedule III - 9%. against S. No. 302A. in column (3), at the end, the brackets and words "[other than pencil sharpeners]" shall be inserted.

2. This notification shall come into force on the 1st day of March, 2023.

By Order of the Governor,

(Rakhi Biswas, TCS-SSG)

Ex-Officio Additional Secretary

Finance Department

Government of Tripura

Note: - The principal notification No. 1/2017-State Tax (Rate), dated the 29th day of June, 2017 was published in the Tripura Gazette, Extraordinary Issue, vide number 230, dated the 29th day of June, 2017 and was last amended by notification No. 12/2022 -State Tax (Rate) dated the 10th January, 2023 published in the Tripura Gazette, Extraordinary Issue, vide number 58, dated the 11th January, 2023.