Union Territory GST rate changes: jaggery specified and pencil sharpeners reclassified, altering applicable UTGST rates from March. Amendments to the Union Territory GST rate notification substitute the jaggery entry in Schedule I to expressly include all types of jaggery and related pre-packaged sugars; insert a new Schedule II entry for tariff item 8214 identifying pencil sharpeners; and modify Schedule III to exclude pencil sharpeners from a specified entry. These changes are issued under the Union Territory GST Act on Council recommendation and become effective 1 March 2023.