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TMI BlogSeeks to amend Notification 01/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018X X X X Extracts X X X X X X X X Extracts X X X X ..... 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%, (i) after S. No. 102 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "102 A 2207 Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)"; (ii) in S. No. 123, for entries in columns (2) and (3), the following entries shall be substituted, namely:- "2515 (Except 2515 12 10, 2515 12 20, 2515 12 90) or 6802 Ecaussine and other calcareous mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry in column (3), the words "except the items covered in 219 in Schedule I", shall be inserted at the end; (iv) S. No. 147 and the entries relating thereto shall be omitted; (v) after S. No. 185 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "185A 7419 99 30 Brass Kerosene Pressure Stove"; (vi) for S. No. 195A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely: - "195A 8420 Hand operated rubber roller 195AA 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers"; (vii) after S. No. 206 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "206 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pounds and other mastics; painters' fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like"; (iv) in S. No. 137, in column (3), after the words, "or end-jointed" the brackets and words, "[other than bamboo flooring]" shall be added; (v) in S. No. 177E, in column (3), the words "except the items covered in Sl. No. 123 in Schedule I", shall be inserted at the end; (vi) in S. No. 253, for the entry in column (3), the entry "Other articles of copper [other than Brass Kerosene Pressure Stove]" shall be substituted; (vii) after S. No. 319 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "319A 8418 Refrigerators, freezers and other re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545" ; (xii) after S. No. 383B and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "383C 8528 Television set (including LCD or LED television) of screen size not exceeding 68 cm" ; (xiii) after S. No. 401 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "401A 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. No. 130, and the entries relating thereto, shall be omitted; (iv) in S.No. 139, for the entry in column (3), the entry "Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery" shall be substituted; (v) S. Nos. 140, 141, 142 and the entries relating thereto, shall be omitted; (vi) S. No. 146 and the entries relating thereto, shall be omitted; (vii) in S. No. 154, for the brackets, words and figures "[other than computer monitors not exceeding 20 inches and set top box for television]", the brackets, words, figures and letters "[other than computer monitors not exceeding 20 inches, set top box for television and Television set (including LCD and LED television) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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