Notification No. 01/2021-Union territory Tax (Rate) [N10-SNZ]
As at 7 September 2026. In force from 2 June 2021.
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) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 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 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 Schedule I - 2.5%,against S. No. 259A, for the entry in column (2), the entry “9503” shall be substituted;
(b) after Schedule I, in the List 1, after serial number 230 and the entries relating thereto, the following shall be inserted, namely-
“(231). Diethylcarbamazine ”.
2. This notification shall come into force on the 2nd day of June, 2021.
Made under
Recital: "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) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council". Names sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (0)
none
Acted on by (0)
none
Not held (1)
"sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017"