[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. 7/2018- Union Territory Tax (Rate)

New Delhi, the 25
th
January, 2018
G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) of section 8 of the
Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on
the recommendations of the Council, hereby makes the following further amendments in the
notification of the Government of India in the Ministry of Finance (Department of Revenue),
No.2/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 711 (E), dated
the 28th June, 2017, namely:-

In the said notification, -

(1) in the Schedule,

(i) in S. No. 102, for the entry in column (3), the entry “Aquatic feed including
shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay &
straw, supplement & husk of pulses, concentrates & additives, wheat bran &
de-oiled cake [other than rice-bran]”, shall be substituted;

(ii) for S. No. 102A and the entries relating thereto, the following serial number
and the entries shall be inserted, namely: -
“102A 2302 De-oiled rice bran
102B 2306 Cotton seed oil cake”;

(iii) against S. No. 136A, in column (2), for the entry, the entry “7117” shall be
substituted’;

(iv) in S. No. 137, in column (3), after the words “used in agriculture, horticulture
or forestry” the words, “other than ghamella”, shall be added;

(v) in S. No. 148, for the entry in column (3), for the entry against item number
(v), the entry “Vibhuti”, shall be substituted;

(vi) after S. No. 150 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely: -

“151 Any
chapter
“Parts for manufacture of hearing aids”;

[F.No.354/1/2018-TRU]

(Ruchi Bisht)
Under Secretary to the Government of India

Note: - The principal notification No.2/2017- Union Territory Tax (Rate), dated the
28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 711(E), dated the 28th June, 2017and last
amended by Notification No. 45/2017 Union Territory Tax(Rate) dated 14th
November, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number GSR 1398 (E), dated the, 14th November, 2017.
notifications no 7 2018 union territory tax rate | iKargos