SECTION 7 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION -UTGST RATE SCHEDULE NOTIFIED UNDER SECTION 7(1) – CORRIGENDUM TO NOTIFICATION NO. 1/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017

NOTIFICATION [F.NO.354/117/2017-TRU], DATED 27-7-2017

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,—

(A) In Schedule I-2.5%,—

(i)		in S. No.59, in column (3), for “1106 10 90”, read “0713”;
(ii)		in S. No.61, in column (2), for “1106 10 90”, read “0713”;
(iii)		in S.No.92,—

(a)		in column (2), for “1702”, read “1702 or 1704”;
(b)		in column (3), for “Palmyra sugar”, read “Palmyra sugar, mishri, batasha, bura”;

(iv)		in S.No.185, in column (3), for “Agarbatti”, read “Agarbatti, lobhan”;
(v)		in S. No. 220, in column (3),—

(a)		for “saima”, read “salma”;
(b)		for “gotasitara”, read “gota, sitara”;
(c)		for “glzal”, read “gizai”;

(vi)

in S. No. 234, in column (3), after entry (g), insert “(h) Photo voltaic cells, whether or not assembled in modules or made up into panels”;

(B) In Schedule II-6%,—

(i)		in S.No.14, in column (3), after “shelled or peeled”, insert “and desiccated coconuts”;
(ii)		in S.No.16, in column (3), for “Dates”, read “Dates (soft or hard)”;
(iii)		in S.No.56, in column (3), for “serial number 1(f)”, read “serial number 1(g)”;
(iv)		in S.No.74, in column (2), for “3302”, read “3301”;
(v)		in S.No.231, in column (3), for “heading 9208”, read “heading 9208 or 9705”;

(C) In Schedule III-9%,—

(i)		in S. No. 55, in column (3), for “(Fountain pen ink and Ball pen ink)”, read “(other than Fountain pen ink and Ball pen ink)”;
(ii)		in S. No. 133, in column (3), for “Artificial fur and articles thereof”, read “Artificial fur other than articles thereof”;
(iii)		in S. No. 233, in column (3), omit “Sewing needles”;
(iv)		in S. No. 247, in column (3), for “0.12.5 mm” , read “0.15 mm”;
(v)		in S.No.323, in column (2), for “8522 90”, read “8422 90”;
(vi)		in S. No. 395, in column (3), for “Optical Fiber”, read “Optical Fibre Cable”;
(vii)		in S. No. 447, in column (3), omit “and other pens”;

(D) In Schedule-IV-14%,-

(i)		in S. No. 158, in column (3), for “optical fibres optical fibres, bundles or cables”, read “optical fibres, optical fibre bundles or cables”;
(ii)		in S. No. 161, in column (3), for “Optical Fiber”, read “Optical Fibre Cables”;
(iii)		in S.No.215, in column (3), for “Video games consoles and Machines”, read “Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]”.