TaxTMI 
TaxTMI 
Seeks to supersede Notification No. 2/2017- Union Territory Tax (Rate) dated 28.06.2017. - Absolute Exemption from UTGST on supply of Goods.
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.... in column (3) of the Schedule below, falling under the tariff item, sub-heading, Heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of Union territory tax as leviable thereon under section 7 of the Union Territory Good and Services Tax Act, 2017 (14 of 2017). SCHEDULE S. No. Chapter/Heading/Sub-heading/Tariff item Description of goods (1) (2) (3) 1. 0101 Live asses, mules and hinnies 2. 0102 Live bovine animals 3. 0103 Live swine 4. 0104 Live sheep and goats 5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls 6. 0106 Other live animals such as Mammals, Birds, Insects 7. 0201 Meat of bovine animals, fresh or chilled 8. 0203, 0204, 0205, 0206, 0207, 0208, 0209 All goods, fresh or chilled 9. 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods, other than fresh or chilled, other than pre-packaged and labelled 10. 03 Fish see....
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.... fresh or chilled 34. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. 35. 0709 Other vegetables, fresh or chilled. 36. 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 37. 0711 Vegetables provisionally preserved, but unsuitable in that state for immediate consumption 38. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared 39. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split other than pre-packaged and labelled 40. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith. 41. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, other than pre-packaged and labelled 42. 08 Dried makhana, whether or not shelled or peeled, other than pre-packaged and labelled 43. &nb....
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....; 1005 Maize (corn), other than pre-packaged and labelled 67. 1006 Rice, other than pre-packaged and labelled 68. 1007 Grain sorghum, other than pre-packaged and labelled 69. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi, other than pre-packaged and labelled 70. 1101 Wheat or meslin flour, other than pre-packaged and labelled 71. 1102 Cereal flours other than of wheat or meslin, maize (corn) flour, rye flour etc, other than pre-packaged and labelled 72. 1103 Cereal groats, meal and pellets, other than pre-packaged and labelled 73. 1104 Cereal grains hulled 74. 1105 Flour, meal, powder, flakes, granules or pellets of potatoes, other than pre-packaged and labelled 75. 1106 Flour, meal, powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split (HS 1106 10 90)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. other than pre-pack....
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..... 1901 Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled 98. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, other than pre-packaged and labelled 99. 1905 Pappad, by whatever name it is known 100. 1905 or 2106 Khakhra; Bread (branded or otherwise), Pizza bread, roti, chapathi, paratha, parotta and other Indian breads by any name called 101. 2009 89 90 Tender coconut water other than pre-packaged and labelled 102. 2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc 103. 2201 Water (other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed unit container) 104. 2201 Non-alcoholic Toddy, Neera including date and palm neera 105. 2301, 2302, 2308, 2309 Aquatic feed including shrimp feed and praw....
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....sold by Government 130. 4820 Exercise book, graph book, laboratory note book and notebooks 131. 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India 132. 4901 Printed books, including Braille books 133. 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material 134. 4903 Children's picture, drawing or colouring books 135. 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated 136. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 137. 4907 Duty Credit Scrips 138. 5001 Silkworm laying, cocoon 139. 5002 Raw silk 140. 5003 Silk waste 141. 5101 Wool, not carded or combed 142. 5102 Fine or coarse animal hair, not carded or combed 143. 5103 Waste of wool or of fine or coarse animal hair 144. 52 Gandhi Topi, Kha....
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....en khadau; ^4[(iv)] Panchamrit, ^5[(v)] Vibhuti, ^6[(vi)] Unbranded honey ^7[(vii)] Wick for diya. ^8[(viii)] Roli ^9[(ix)] Kalava (Raksha sutra) ^10[(x)] Chandan tika 168. - Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate Central tax, State tax, Union Territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be. 169. - Supply of goods by a Government entity to Central Government, State Government, Union Territory, local authority or any person specified by Central Government, State Government, Union Territory or local authority, against consideration received from Central Government, State Government, Union Territory or local authority in the form of grants 170. Any Chapter Parts for manufacture of hearing aids 171. ....
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.... of drugs or medicines 1. Gene Therapy 2. Agalsidase Beta 3. Imiglucerase 4. Eptacog alfa activated recombinant coagulation factor VIIa 5. Onasemnogene abeparvovec 6. Asciminib 7. Mepolizumab 8. Pegylated Liposomal Irinotecan 9. Daratumumab 10. Daratumumab subcutaneous 11. Teclistamab 12. Amivantamab 13. Alectinib 14. Risdiplam 15. Obinutuzumab 16. Polatuzumab vedotin 17. Entrectinib 18. Atezolizumab 19. Spesolimab 20. Velaglucerase Alpha 21. Agalsidase Alfa 22. Rurioctocog Alpha Pegol 23. Idursulphatase 24. Alglucosidase Alfa 25. Laronidase 26. Olipudase Alfa 27. Tepotinib 28. Avelumab 29. Emicizumab 30. Belumosudil 31. Miglustat 32. Velmanase Alfa 33. Alirocumab 34. Evolocumab 35. Cystamine Bitartrate 36. CI-Inhibitor injection 37. Inclisiran Annexure-II [See S. No. 161 of the Schedule] List of indigenous handmade musical instruments 1. Bulbul Tarang 2. Dotar, Dotora, or Dotara 3. Ektara 4. Getchu Vadyam or Jhallari ....