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[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. 39/2017-Union Territory Tax (Rate)

New Delhi, the 18th October, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the
Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on
the recommendations of the Council, hereby notifies the Union territory tax rate of 2.5 per
cent on intra-State supplies of goods, the description of which is specified in column (3) of
the Table 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), subject to the condition
specified in column (4) of the Table below, namely:-
Table
Sl.
No.
Tariff item,
sub- heading,
heading or
Chapter
Description of
Goods
Condition
(1) (2) (3) (4)
1. 19 or 21 Food
preparations put
up in unit
containers and
intended for free
distribution to
economically
weaker sections
of the society
under a
programme duly
approved by the
Central
Government or
any State
Government.
When the supplier of such food preparations
produces a certificate from an officer not below
the rank of the Deputy Secretary to the
Government of India or the Deputy Secretary
in the Union Territory concerned to the effect
that such food preparations have been
distributed free to the economically weaker
sections of the society under a programme duly
approved by the Central Government, or any
State Government within a period of five
months from the date of supply of such goods
or within such further period as the
jurisdictional commissioner of the Central tax
or jurisdictional officer of the Union Territory
Tax, as the case maybe, may allow in this
regard.

Explanation. –
(1) In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean
respectively a tariff item, heading, sub-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 said Customs Tariff Act,
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 (Pt.III)]

(Mohit Tewari)
Under Secretary to the Government of India.
notifications no 39 2017 union territory tax rate | iKargos