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of <h1>Central Government Amends UTGST Act 2017: Removes Item 243 and IT Software Phrase from Schedules II and III.</h1> The Central Government, exercising its powers under the Union Territory Goods and Services Tax Act, 2017, has issued Notification No. 13/2021 to amend Notification No. 1/2017-Union Territory Tax (Rate) dated June 28, 2017. The amendments involve the omission of item S. No. 243 from Schedule II, which had a 6% tax rate, and the removal of the phrase 'in respect of Information Technology software' from Schedule III, S. No. 452P, which had a 9% tax rate. This notification follows recommendations from the Council and updates prior amendments made as of September 30, 2021.
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