Union Territory Tax Notification (Rate) 15/2019 – Seeks to amend notification No 2/2017- Union territory Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.

Union Territory Tax Notifications (Rate)

UTGST Notification rate 15/2019

1) In exercise of the powers conferred by sub-section (1) of section 8 of the
Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central
Government, being satisfied that it is necessary in the public interest so to
do, on the recommendations of the Council, hereby makes the following
amendments in the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No.2/2017-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. 711(E), dated the 28th June,
2017, namely:-

In the said notification, in the Schedule, –

(i) after S. No. 57 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely: –

“57A

0813

Tamarind dried”;

(ii) after S. No. 114B and the entries relating thereto, the following serial
number and the entries shall be inserted, namely: –

“114C

46

Plates and cups made up of all kinds of leaves/ flowers/bark”;

2) This notification shall come into force on the 1 st October, 2019.