UTGST exempt goods notified under section 8 (1)
02\/2017 Dated:- 28-6-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Superseded vide Notification No. 10\/2025-Union Territory Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025
\nGOVERNMENT OF INDIA
\nMINISTRY OF FINANCE
\n(Department of Revenue)
\nNotification No.2\/2017-Union Territory Tax (Rate)
\nNew Delhi, the 28th June, 2017
\nG.S.R. 711 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ca sativa) and chicory (Cichorium spp.), fresh or chilled. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 03 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n [146A = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d to hold a pre-determined quantity or number, which is indicated on such package. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hitra Veena = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mbak, tumbaknari, tumbaknaer = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tuted vide notification no. 28\/2017 dated 22-7-2017, before it was read as, “other than those put up in unit container and bearing a registered brand name” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n0203 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hilled. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e Notification No. 7\/2018 Dated 25-01-2018, before it was read as, “Vibhuti sold by religious institutions,” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 9 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bstituted vide Notification No. 19\/2021- Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “8803” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 13-07-2022 w.e.f. 18-07-2022 before it was read as, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s, “purified,” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" UTGST exempt goods notified under section 8 (1)02\/2017 Dated:- 28-6-2017 Union Territory GST (UTGST) RateGSTUTGST RateUTGST RateSuperseded vide Notification No. 10\/2025-Union Territory Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.2\/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 711 (E).- In exercise of the … Continue reading “UTGST exempt goods notified under section 8 (1)”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-4113","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4113","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4113"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4113\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n18.
\n3
\nFish seeds, prawn \/ shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
\n19.
\n0301
\nLive fish.
\n20.
\n0302
\nFish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
\n21.
\n22[49[0303, 0304, 0305, 0306, 0307, 0308, 0309]
\nAll goods, fresh or chilled
\n22.
\n0303, 0304, 0305, 0306, 0307, 0308
\nAll goods [other than fresh or chilled] and 55[, other than pre-packaged and labelled]]
\n23.
\n23[***]
\n\t
\n24.
\n23[***]
\n\t
\n25.
\n0401
\nFresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
\n26.
\n0403
\n56[Curd, Lassi, Butter milk, other than pre-packaged and labelled]
\n27.
\n0406
\nChena or paneer, 57[, other than pre-packaged and labelled]]
\n28.
\n0407
\nBirds' eggs, in shell, fresh, preserved or cooked
\n29.
\n0409
\nNatural honey<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n40.
\n0706
\nCarrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
\n41.
\n0707
\nCucumbers and gherkins, fresh or chilled.
\n42.
\n0708
\nLeguminous vegetables, shelled or unshelled, fresh or chilled.
\n43.
\n0709
\nOther vegetables, fresh or chilled.
\n43[43A
\n0710
\nVegetables (uncooked or cooked by steaming or boiling in water), frozen
\n43B
\n0711
\n50[Vegetables provisionally preserved, but unsuitable in that state for immediate consumption]]
\n44.
\n0712
\nDried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
\n45.
\n0713
\n1[Dried leguminous vegetables, shelled, whether or not skinned or split 57[, other than pre-packaged and labelled]]
\n46.
\n0714
\nManioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, 25[fresh or chilled, dried]; sago pith.
\n24[46A
\n0714
\nManioc, arrowroot, salep, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n53.
\n0806
\nGrapes, fresh
\n54.
\n0807
\nMelons (including watermelons) and papaws (papayas), fresh.
\n55.
\n0808
\nApples, pears and quinces, fresh.
\n56.
\n0809
\nApricots, cherries, peaches (including nectarines), plums and sloes, fresh.
\n57.
\n0810
\nOther fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
\n\t46[57A
\n\t0813
\n\tTamarind dried]
\n58.
\n0814
\nPeel of citrus fruit or melons (including watermelons), fresh.
\n59.
\n3[ 7, 9 or 10 ]
\nAll goods of seed quality
\n60.
\n0901
\nCoffee beans, not roasted
\n61.
\n0902
\nUnprocessed green leaves of tea
\n62.
\n0909
\nSeeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCereal groats, meal and pellets [59[, other than pre-packaged and labelled]]
\n76.
\n1104
\nCereal grains hulled
\n77.
\n1105
\n26[Flour, powder, flakes, granules or pellets of potatoes] [60[, other than pre-packaged and labelled]]
\n78.
\n1106
\nFlour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [60[, other than pre-packaged and labelled]]
\n24[78A
\n1106 10 10
\nGuar meal]
\n79.
\n12
\nAll goods of seed quality
\n80.
\n1201
\nSoya beans, whether or not broken, of seed quality.
\n81.
\n1202
\nGround-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
\n82.
\n1204
\nLinseed, whether or not broken, of seed quality.
\n83.
\n1205
\nRape or colza seeds, whether or not broken, of seed quality.
\n84.
\n1206
\nSunflower seeds, whether or not broken, of seed quality<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n92.
\n1301
\nLac and Shellac
\n35[92 A
\n1401
\nSal leaves, siali leaves, sisal leaves, sabai grass]
\n93.
\n1404 90 40
\nBetel leaves
\n24[93A
\n1404 90 60
\ncoconut shell, unworked]
\n36[93 B
\n1404 90 90
\nVegetable materials, for manufacture of jhadoo or broom sticks]
\n94.
\n1701 or 1702
\n61[(i)Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, other than pre-packaged and labelled.;
\n(ii) Khandsari Sugar, other than pre-packaged and labelled]
\n72[(iii) Rab, other than pre-packaged and labelled]
\n\t73[94A.
\n\t1901
\n\tFood preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled]
\n95.
\n1904
\nPuffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n102B
\n2306
\nCotton seed oil cake]
\n\t71[102C
\n\t2302, 2309
\n\tHusk of pulses including Chilka, Concentrates including chuni or churi, Khanda]
\n103.
\n2501
\n28[Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water]
\n24[103A
\n26
\nUranium Ore Concentrate]
\n104.
\n2716 00 00
\nElectrical energy
\n105.
\n2835
\nDicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
\n\t75[105A.
\n\t30
\n\tGene Therapy]
\n106.
\n3002
\nHuman Blood and its components
\n107.
\n3006
\nAll types of contraceptives
\n108.
\n3101
\nAll goods and organic manure [65[, other than pre-packaged and labelled]]
\n109.
\n3304
\nKajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
\n110.
\n3825
\nMunicipal waste, sewage sludge, clinical waste
\n111.
\n3926
\nPlastic bangles
\n112.
\n4014
\nCondoms and<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n44[121A
\n4904 00 00
\nMusic, printed or in manuscript, whether or not bound or illustrated]
\n\t66[122.
\n\t**
\n\t**]
\n19[122A
\n4907
\nDuty Credit Scrips]
\n123.
\n5001
\nSilkworm laying, cocoon
\n124.
\n5002
\nRaw silk
\n125.
\n5003
\nSilk waste
\n126.
\n5101
\nWool, not carded or combed
\n127.
\n5102
\nFine or coarse animal hair, not carded or combed
\n128.
\n5103
\nWaste of wool or of fine or coarse animal hair
\n129.
\n52
\nGandhi Topi
\n130.
\n52
\nKhadi yarn
\n12[130A
\n50 to 55
\nKhadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions\/outlets]
\n131.
\n5303
\nJute fibres, raw or processed but not spun
\n132.
\n5305
\nCoconut, coir fibre
\n40[132A
\n53
\nCoir pith compost 67[, other than pre-packaged and labelled]]
\n133.
\n63
\nIndian National Flag
\n134.
\n6703
\nHuman hair, dressed, thinned, bleached or otherwise worked
\n135.
\n6912 00 40
\nEarthen pot and clay lamps
\n13[135A
\n69
\nIdols made of clay]
\n136.
\n32[7117]
\nGlass bangles (except those made from precious metals<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9619 00 10 or 9619 00 20
\nSanitary towels (pads) or sanitary napkins; tampons]
\n147.
\n9803
\nPassenger baggage
\n148.
\nAny chapter
\nPuja samagri namely,-
\n(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
\n(ii) Sacred thread (commonly known as yagnopavit);
\n(iii) Wooden khadau;
\n(iv) Panchamrit,
\n(v) 34[Vibhuti]
\n(vi) Unbranded honey 2[***]
\n(vii) Wick for diya.
\n(viii) Roli
\n(ix) Kalava (Raksha sutra)
\n(x) Chandan tika
\n149.
\n–
\nSupply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.
\n19[150
\n–
\nSup<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n76[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
\n (iii) “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).
\n(iv) 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 <\/p>\n
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\n 19[Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional officer of Union Territory tax, of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaki<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n25.
\nYazh
\n26.
\nRanjan Veena
\n27.
\nTriveni Veena
\n28.
\nChikara
\n29.
\nDilruba
\n30.
\nEktara violin
\n31.
\nEsraj
\n32.
\nKamaicha
\n33.
\nMayuri Vina or Taus
\n34.
\nOnavillu
\n35.
\nBehala(violin type)
\n36.
\nPena or Bana
\n37.
\nPulluvan veena – one stringed violin
\n38.
\nRavanahatha
\n39.
\nFolk sarangi
\n40.
\nClassical sarangi
\n41.
\nSarinda
\n42.
\nTar shehnai
\n43.
\nGethu or Jhallari
\n44.
\nGubguba or Jamuku – Percussion string instrument
\n45.
\nPulluvan kutam
\n46.
\nSantoor – Hammered chord box
\n47.
\nPepa
\n48.
\nPungi or Been
\n49.
\nIndian Harmonium: Double reed
\n50.
\nKuzhal
\n51.
\nNadaswaram
\n52.
\nShehnai
\n53.
\nSundari
\n54.
\nTangmuri
\n55.
\nAlghoza – double flute
\n56.
\nBansuri
\n57.
\nVenu (Carnatic flute) Pullanguzhal
\n58.
\nMashak
\n59.
\nTitti
\n60. &<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n100.
\nDaff, duff, daf or duf Dimdi or dimri – small frame drum without jingles
\n101.
\nKanjira – small frame drum with one jingle
\n102.
\nKansi – small without jingles
\n103.
\nPatayani thappu – medium frame drum played with hands
\n104.
\nChenda
\n105.
\nDollu
\n106.
\nDhak
\n107.
\nDhol
\n108.
\nDholi
\n109.
\nIdakka
\n110.
\nThavil
\n111.
\nUdukai
\n112.
\nChande
\n113.
\nNagara – pair of kettledrums
\n114.
\nPambai – unit of two cylindrical drums
\n115.
\nParai thappu, halgi – frame drum played with two sticks
\n116.
\nSambal
\n117.
\nStick daff or stick duff – daff in a stand played with sticks
\n118.
\nTamak'
\n119.
\nTasha – type of kettledrum
\n120.
\nUrumee
\n121.
\nJaltarangChimpta – fire tong with brass jingles
\n122.
\nChengila – metal disc
\n123.
\nElathalam
\n124.
\nGeger – brass vessel
\n125.
\nGhatam and Matkam (Earthenware pot drum)
\n126.
\nGhungroo
\n127.
\nKhartal or Chiplya
\n128.
\nManjeera or jhanj or taal
\n129.
\nNut – clay pot
\n130.
\nSankarjang – lithophone
\n131.
\nThali – metal pla<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n8
\nSubstituted vide notification no. 28\/2017 dated 22-7-2017, before it was read as, “other than put up in unit container and bearing a registered brand name”
\n9
\nSubstituted vide notification no. 28\/2017 dated 22-7-2017, before it was read as, “other than put up in unit containers and bearing a registered brand name”
\n10.
\nSubstituted vide notification no. 28\/2017 dated 22-7-2017, before it was read as, “4[2301, 2302], 2304, 2305, 2306, 2308, 2309”
\n11.
\nInserted vide notification no. 28\/2017 dated 22-7-2017
\n12.
\nInserted vide notification no. 28\/2017 dated 22-7-2017
\n13.
\nInserted vide notification no. 28\/2017 dated 22-7-2017
\n14.
\nSubstituted vide notification no. 28\/2017 dated 22-7-2017, “Amber charkha”
\n15.
\nSubstituted vide notification no. 28\/2017 dated 22-7-2017, “Indigenous handmade musical instruments”
\n16
\nSubstituted v<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nMeat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
\n\t
\n21.
\nOmitted vide Notification No. 42\/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
\n10.
\n0204
\nMeat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
\n11.
\n0205
\nMeat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
\n12.
\n0206
\nEdible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
\n13.
\n0207
\nMeat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
\n14.
\n0208
\nOther meat and edible meat offal, fresh, chilled or frozen [other than
\nfrozen and put up in unit container]
\n15.
\n0209
\nPig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n24.
\n0308
\nAquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
\n\t
\n24.
\nInserted vide Notification No. 42\/2017 dated 14-11-2017, w.e.f. 15-11-2017,
\nThis entry (S. No. 103A) shall come into force w.e.f. 1.7.2017 vide Section 115 of Finance (No. 2) Act, 2019
\n25.
\nSubstituted vide Notification No. 42\/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “fresh or chilled”
\n26.
\nSubstituted vide Notification No. 42\/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “fresh or chilled” “Flour, of potatoes”
\n27.
\nSubstituted vide Notification No. 42\/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery”
\n28.
\nSubstituted vide Notification No. 42\/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Salt, all types”
\n29.
\nSubstituted vide Notification No. 42\/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “<\/p>\n
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\n35.
\nInserted vide Notification No. 19\/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
\n36.
\nInserted vide Notification No. 19\/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
\n37.
\nSubstituted vide Notification No. 19\/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as,
\n31[102A
\n2302
\nDe-oiled rice bran
\n\t
\n38.
\nInserted vide Notification No. 19\/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
\n39.
\nSubstituted vide Notification No. 19\/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as,
\n117.
\n48 \/ 4907
\nRupee notes when sold to the Reserve Bank of India
\n\t
\n40.
\nInserted vide Notification No. 19\/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
\n41.
\nInserted vide Notification No. 19\/2018- Uni<\/p>\n
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\n46. Inserted vide Notification No. 15\/2019-Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
\n47. Inserted vide Notification No. 15\/2019-Union territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
\n48. Substituted vide NOTIFICATION NO. 9\/2021-Union territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
\n“86.
\n1209
\nSeeds, fruit and spores, of a kind used for sowing.”
\n49. Substituted vide Notification No. 19\/2021- Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “0304, 0306, 0307, 0308”
\n50. Substituted vide Notification No. 19\/2021- Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as
\n“Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption”
\n51. Substituted vide Notification No. 19\/2021- Union Ter<\/p>\n
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\n55. Substituted vide Notification No. 7\/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“other than those put up in unit container and, –
\n(a) bearing a registered brand name; or
\n(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]”
\n56. Substituted vide Notification No. 7\/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “Curd; Lassi; Butter milk”
\n57. Substituted vide Notification No. 7\/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, <\/p>\n
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\n“7[other than those put up in unit container and,-
\n(a) bearing a registered brand name; or
\n(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]”
\n60. Substituted vide Notification No. 7\/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“7[other than those put up in unit container and,-
\n(a) bearing a registered brand name; or
\n(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]”
\n61. Substituted vid<\/p>\n
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\n65. Substituted vide Notification No. 7\/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“9[other than those put up in unit container and,-
\n(a) bearing a registered brand name; or
\n(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]”
\n66. Omitted vide Notification No. 7\/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“118.
\n4907
\nCheques, lose or in book form
\n122.
\n4905
\nMaps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed”
\n67. Substituted vide Notification No. 7\/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 bef<\/p>\n
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\n 29[(b) The phrase “registered brand name” means, –
\n(A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
\n(B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957);
\n (C) a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country.]”
\n70. Substituted vide NOTIFICATION NO. 13\/2022-Union Territory Tax (Rate) dated 30-12-2022 w.e.f. 01-01-2023 before it was read as,
\n“30[Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran]]”
\n71. Inserted <\/p>\n
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