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TMI BlogSeeks to further amend notification No. 1/2017-Union Territory Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.X X X X Extracts X X X X X X X X Extracts X X X X ..... e Council, hereby makes the following 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 the opening paragraph, after the brackets, words and figures "(14 of 2017)", the words, brackets and figures "read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017)", shall be inserted; (b) in Schedule I - 2.5%, - (i) S. Nos. 23 and 24 and the entries relating thereto shall be omitted; (ii) after S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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."; (viii) S. No. 243A shall be re-numbered as S. No. 243B, and before S. No. 243B as so re-numbered, the following serial number and entries shall be inserted, namely: - "243A 8714 20 Parts and accessories of carriage for disabled persons"; (c) in Schedule II - 6%, - (i) after S. No. 101 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - "101A 4502 00 00 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )" shall be substituted; (iv) after S. No. 376AA and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "376AAA 8507 Lithium-ion accumulators (other than battery) including lithium-ion power bank"; (v) against S. No. 383, in the entry in column (3), after the words "television cameras", the words, "digital cameras and video camera recorders", shall be inserted; (vi) against S. No. 383C, in the entry in column (3), for the figures and letters "68 cm", the figures and word "32 inches" shall be substituted; (vii) against S. No. 384, in the entry in column (3), for the figures and word "20 inches", the figures and word "32 inches" shall be substituted; (viii) S. No. 440A shall be re-number ..... X X X X Extracts X X X X X X X X Extracts X X X X
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