[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

 

Notification No. 2/2017-Union Territory Tax

 

New Delhi, the 27th June, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 10 of  the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed 1[one crore rupees], may opt to pay, in lieu of the tax payable by him, an amount calculated at the rate of,––

 

  1. 2[Half per cent]. of the turnover in Union territory in case of a manufacturer,
  2. two and a half per cent. of the turnover in Union territory in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II of the said Act, and
  3. 3[half per cent. of the turnover of taxable supplies of goods] in Union territory in case of other suppliers:

 

Provided that a registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act read with section 21 of the Union Territory Goods and Services Tax Act, 2017 if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and 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 Table:-

 

TABLE

 

S.

No.

Tariff item, subheading, heading or Chapter

Description

(1)

(2)

(3)

1.

2105 00 00

Ice cream and other edible ice, whether or not containing cocoa.

2.

2106 90 20

Pan masala

3.

24

All goods, i.e. Tobacco and manufactured tobacco substitutes

4[4.

6815

Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks

5.

6901 00 10  

Bricks of fossil meals or similar siliceous earths

6.

6904 10 00

Building bricks

7.

6905 10 00

Earthen or roofing tiles].

 

 

 

Explanation. –  

 

     1. In this Table, “tariff item”, “sub-heading”, “heading” and “chapter” shall mean respectively a tariff item, sub-heading, heading  and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

 

2. The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

 

 

[F.No.354/117/2017-TRU]

 

 

(Mohit Tewari)

Under Secretary to the Government of India

 

 

Notes:

 

Sr. No.

Change

Notification No.

Applicability date

Particulars of change

Remarks

1

Substituted

16/2017- Union Territory Tax dated October 13, 2017

October 13, 2017

Before it was read as "seventy five lakh rupees,"

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2

Substituted

1/2018- Union Territory Tax dated January 01, 2018

January 01, 2018

Before it was read as "one per cent"

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3

Substituted

1/2018- Union Territory Tax dated January 01, 2018

January 01, 2018

Before it was read as "half per cent. of the turnover"

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4

Inserted

02/2022-Union Territory Tax dated March 31, 2022

April 01, 2022

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