Seeks to supersede notification 14/2021- UTT(R) and amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017. - 21/2021 - Union Territory GST (UTGST) Rate
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Tax rate amendment revises UTGST schedules, omitting a prior entry and adding a low-value footwear entry under schedule rates. The Central Government supersedes Notification No.14/2021 and amends Notification No.1/2017 by omitting serial number 225 from Schedule I and inserting a new serial 171A1 (heading 64) in Schedule II specifying footwear of sale value not exceeding Rs. 1000 per pair to be subject to the Schedule II rate; the amendment is effective 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
Tax rate amendment revises UTGST schedules, omitting a prior entry and adding a low-value footwear entry under schedule rates.
The Central Government supersedes Notification No.14/2021 and amends Notification No.1/2017 by omitting serial number 225 from Schedule I and inserting a new serial 171A1 (heading 64) in Schedule II specifying footwear of sale value not exceeding Rs. 1000 per pair to be subject to the Schedule II rate; the amendment is effective 1 January 2022.
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