Notification no 07/2018 Central Tax (Rate) date on 25th January, 2018, GST

 

seeks to amend Notification No.2/2017-CGST (Rate). 

The extract of GST Notification No. 07/2018- Central Tax (Rate) is given below: 

Notification No. 07/2018- Central Tax (Rate), GST

 

[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-Central 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 11 of        the

 

Central Goods and Services Tax Act, 2017 (12 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-Central 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. 674 (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;