[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

GOVERNMENT OF INDIA  

MINISTRY OF FINANCE  

(Department of Revenue)

NOTIFICATION No. 17/2023- Union Territory Tax (Rate)

New Delhi, the 19^th October, 2023

G.S.R. ......(E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax  Act, 2017 (14 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 28^thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E)., dated the 28^thJune, 2017, namely:-

In the said notification, (A) in Schedule I – 2.5%, -

1. after S.No. 92 and the entries relating thereto, the following S.No. and entries shall be inserted, namely: -

2. after S.No. 96 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:
   •  

(1)	(2)	(3)
“96A.	1901	Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled”;

2. in Schedule III – 9%,  
   1. against S.No. 13, in column (3), for the words and figures “of heading 1905”, the words and figures “of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled ” shall be substituted;

2. after S.No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

3. in Schedule IV – 14%, S. No. 1 and the entries relating thereto shall be omitted.

2. This notification shall come into force with effect from the 20^th day of October, 2023.

[F. No. CBIC-190354/195/2023-TO(TRU-II)-CBEC]

Vikram Wanere

Under Secretary

Note: - The principal notification No. 1/2017- Union Territory Tax (Rate), dated the 28^th June, 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 28^th June, 2017 and was last amended by notification No. 11/2023–Union Territory Tax (Rate), dated the 29^th September, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 713(E), dated the 29^th September, 2023.