UTGST exempt goods notified under section 8 (1) of UTGST Act - exemption to intra-State supplies of goods - Seeks to amend Notification No. 2/2017-Union Territory Tax (Rate), dated the 28th June, 2017 - 13/2022 - Union Territory GST (UTGST) Rate

UTGST exemption expanded to include specified animal and poultry feeds and pulse husks, extending intra territory tax relief.

Amendment to the UTGST rate notification substitutes the entry at serial number 102 to exempt aquatic feed (including shrimp and prawn feed), poultry feed and cattle feed, and related items (grass, hay, straw, supplements, additives, wheat bran and de-oiled cake other than rice bran), and inserts serial number 102C to exempt husk of pulses (including Chilka) and concentrates including chuni/churi and khanda, effective from the 1st day of January, 2023.