Union territory tax (Rate) Notification No. 39 of 2017 DT 18th October, 2017, GST

Posted on 21 April 2023 Category : Notifications

Notification No. 39/2017 Union territory tax (Rate) DT on 18th October, 2017, GST

Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.

The Extract of GST Notification No. 39/2017-Union territory tax (Rate) is Given below:

Notification No. 39/2017 – Union territory tax (Rate) , GST

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

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 39/2017-Union Territory Tax (Rate)

	New Delhi, the 18th October, 2017
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 notifies the Union territory tax rate of 2.5 per cent on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the condition specified in column (4) of the Table below, namely:-

						Table
Sl.	Tariff item,	Description of				Condition
No.	sub- heading,		Goods
	heading or
	Chapter
(1)	(2)		(3)			(4)

1.	19 or 21	Food				When the supplier of such food preparations
		preparations			put	produces a certificate from an officer not below
		up	in		unit	the rank of the Deputy Secretary to the
		containers			and	Government of India or the Deputy Secretary
		intended for free				in the Union Territory concerned to the effect
		distribution			to	that such food preparations have been
		economically				distributed free to the economically weaker
		weaker		sections		sections of the society under a programme duly
		of	the	society		approved by the Central Government, or any
		under			a	State Government within a period of five
		programme duly				months from the date of supply of such goods
		approved by the				or within such further period as the
		Central				jurisdictional commissioner of the Central tax
		Government			or	or jurisdictional officer of the Union Territory
		any		State		Tax, as the case maybe, may allow in this
		Government.				regard.

Explanation. –

(1) In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

[F.No.354/117/2017- TRU (Pt.III)]

(Mohit Tewari)

Under Secretary to the Government of India.

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