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

 

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.

 

 

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

Learn exports imports free of cost

GST rate changes 06th October, 2017

Reduced GST rates as per GST council meet 09th September 2017

Revised GST rates on 11th June, 2017

GST exemptions for SME

GST, Composition scheme changes

GST council meet decision as on 06th October, 2017

Changes of operation of SEZ

Does CVD exists under project imports?

Baggage clearance after GST implementation

Refund of SAD paid on imports

How to claim ITC under imports?

Procedures to claim Drawback after GST implantation

Improper packing of goods results damage to export cargo.

GST tariff for Tour Operator service

GST rate applicable for Technical Inspection and Certification Agency

GST tariff rate for Technical Testing and Analysis Service

Service Tariff Code for GST

GST rate for TV and radio Programme Production Services

Is GST applicable for Survey and map making service

Section 129 of CGST Act, 2017 Detention, seizure and release of goods and conveyances in transit

Section 124 Fine for failure to furnish statistics, CGST Act, 2017

Sec 122 Penalty for certain offences, CGST Act, 2017

GST payable rate on purchase or sale of Molasses

GST payable rate on purchase or sale of Refractory cements, mortars, concretes

GST payable rate on purchase or sale of Wood Casks, Wood barrels, Wood vats, Wood tubs

GST payable rate on Quilted textile products in the piece business

GST payable rate on Raw hides and skins of bovine animals, equine animals

GST payable rate on sale or purchase of Aluminium powders and aluminium flakes

POD Proof of Delivery – How important in Imports

 Post export incentives

We have IEC, can we export from all ports?

What are the legal documents in exports

What does ECGC do on default of payment of any overseas buyer?

Post shipment finance in Export Business

PRECAUTIONS TO BE TAKEN WHILE USING CONTAINERS FOR EXPORTS

 Printing machine error with customs – Un able to hand over documents to carrier.

 Procedure and Documentation for Filing Claim of Marine Insurance.

What is VACIS exam in US import customs clearance

When can an exporter release bill of lading from shipping company?

When does exporter get EP copy of shipping bill after customs clearance

Procedure for Central Excise Clearance Under Claim of Rebate

Procedure to claim Duty Drawback


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers