Full Text
REGD. No. D. L.-33004/99
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 600] NEW DELHI, WEDNESDAY, SEPTEMBER 17, 2025/BHADRA 26, 1947
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 17th September, 2025
No. 9/2025-Union Territory Tax (Rate)
G.S.R. 646(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) and sub-section (5) of section 15 of the Central Goods and Services
Tax Act, 2017(12 of 2017), and in supersession of the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 01/2017- 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. 710(E), dated the 28th June,
2017, except as respects things done or omitted to be done before such supersession, the Central Government, on the
recommendations of the Council, hereby notifies the rate of union territory tax of-
(i) 2.5 per cent. in respect of goods specified in Schedule I,
(ii) 9 per cent. in respect of goods specified in Schedule II,
(iii) 20 per cent. in respect of goods specified in Schedule III
(iv) 1.5 per cent. in respect of goods specified in Schedule IV,
(v) 0.125 per cent. in respect of goods specified in Schedule V,
(vi) 0.75 per cent. in respect of goods specified in Schedule VI, and
(vii) 14 per cent. in respect of goods specified in Schedule VII
appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State
supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules,
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 Schedules.
SCHEDULE I – 2.5%
+-----+-----------------------------------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
|S. No.|Chapter/Heading/Sub- |Description of goods |
| |heading/Tariff item | |
+=====+===================================+=============================================================================================================================================================================================================================================================================================================================================+
| (1) | (2) | (3) |
+-----+-----------------------------------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 1. | 0101 21 00, 0101 29 | Live horses |
| 2. | 0202, 0203, 0204, 0205, 0206, | All goods, other than fresh or chilled, pre-packaged and labelled |
| | 0207, 0208, 0209, 0210 | |
| 3. | 0303, 0304, 0305, 0306, 0307, | All goods, other than fresh or chilled, pre-packaged and labelled |
| | 0308, 0309 | |
| 4. | 0402 | Milk and cream, concentrated or containing added sugar or other |
| | | sweetening matter, including condensed milk |
| 5. | 0403 | Yoghurt; Cream, kephir and other fermented or acidified milk and |
| | | cream, whether or not concentrated or containing added sugar or |
| | | other sweetening matter or flavored or containing added fruit, nuts or |
| | | cocoa; Pre-packaged and labelled Curd, Lassi and Butter milk |
| 6. | 0404 | Whey, whether or not concentrated or containing added sugar or |
| | | other sweetening matter; products consisting of natural milk |
| | | constituents, whether or not containing added sugar or other |
| | | sweetening matter, not elsewhere specified or included |
| 7. | 0405 | Butter and other fats and oils derived from milk, including ghee; |
| | | dairy spreads |
| 8. | 0406 | Cheese, other than chena or paneer |
| 9. | 0408 | Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by |
| | | steaming or by boiling in water, moulded, frozen or otherwise |
| | | preserved, whether or not containing added sugar or other |
| | | sweetening matter. |
| 10. | 0409 | Natural honey, pre-packaged and labelled |
| 11. | 0410 | Insects and other edible products of animal origin, not elsewhere |
| | | specified or included |
| 12. | 0502 | Pigs', hogs' or boars' bristles and hair; badger hair and other brush |
| | | making hair; waste of such bristles or hair. |
| 13. | 0504 | All goods, other than fresh or chilled, pre-packaged and labelled |
| 14. | 0505 | Skins and other parts of birds, with their feathers or down, feathers |
| | | and parts of feathers (whether or not with trimmed edges) and down, |
| | | not further worked than cleaned, disinfected or treated for |
| | | preservation; powder and waste of feathers or parts of feathers |
| 15. | 0507 (Except 050790) | Ivory, tortoise-shell, whalebone and whalebone hair, horns, |
| | | unworked or simply prepared but not cut to shape; powder and waste |
| | | of these products. |
| 16. | 0508 | Coral and similar materials, unworked or simply prepared but not |
| | | otherwise worked; shells of molluscs, crustaceans or echinoderms |
| | | and cuttle-bone, unworked or simply prepared but not cut to shape, |
| | | powder and waste thereof. |
| 17. | 0510 | Ambergris, castoreum, civet and musk; cantharides; bile, whether or |
| | | not dried; glands and other animal products used in the preparation |
| | | of pharmaceutical products, fresh, chilled, frozen or otherwise |
| | | provisionally preserved. |
| 18. | 0511 | Animal products not elsewhere specified or included; dead animals |
| | | of Chapter 1 or 3, unfit for human consumption, other than semen |
| | | including frozen semen. |
| 19. | 07 | Herb, bark, dry plant, dry root, commonly known as jaribooti and dry |
| | | flower |
| 20. | 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split |
| | | pre-packaged and labelled; Guar gum refined split |
| 21. | 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, pre-packaged and |
| | | labelled |
| 22. | 0801 | Cashew nuts, whether or not shelled or peeled, desiccated coconuts; |
| | | Brazil nuts, dried, whether or not Shelled or Peeled |
| 23. | 0802 | Dried areca nuts, whether or not shelled or peeled