Notification No. 39/2017-Union Territory Tax (Rate) [N10-6ZR]

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.