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<h1>India Amends UTGST: New Tax Rates for Cartons, Milk Cans, Solar Cookers; Clarifies Agricultural Produce Packaging Rules.</h1> The Government of India has issued Notification No. 02/2024 to amend Notification No. 1/2017 related to Union Territory Tax (Rate) under the Union Territory Goods and Services Tax Act, 2017. Effective from July 15, 2024, the amendments include changes in tax rates for specific goods. In Schedule II, items like cartons, milk cans, and solar cookers are added at a 6% rate. In Schedule III, adjustments are made for goods such as cartons and milk cans at a 9% rate. Additionally, a proviso clarifies that agricultural produce over 25 kg or liters is not considered pre-packaged and labeled.