Notification No. 18/2018 Union territory tax (Rate) DT on 26th July, 2018, GST

 

Union territory tax (Rate) Notification No. 18 of 2018 DT 26th July, 2018, GST

  

Seeks to amend Notification 01/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 

The Extract of GST Notification No. 18/2018-Union territory tax (Rate) is Given below: 

  Notification No. 18/2018 – Union territory 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. 18/2018- Union Territory Tax (Rate)

 

New Delhi, the 26th July, 2018

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 makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-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, namely:-

 

In the said notification, - 

(A) in Schedule I - 2.5%, 

 

(i)                 after S. No. 102 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“102 A

2207

Ethyl   alcohol

supplied   to   Oil   Marketing

 

 

Companies for blending with motor spirit (petrol)”;

 

(ii)              in S. No. 123, for entries in columns (2) and (3), the following entries shall be substituted, namely:-

 

“2515

 

Ecaussine   and   other   calcareous   monumental   or

(Except

 

building  stone  alabaster  [other  than  marble  and

2515 12

10,

travertine], other than mirror polished stone which is

2515 12

20,

ready to use”;

2515 12

90) or

 

6802

 

 

 

(iii)            after S. No. 170 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

 

“170A

2809

Fertilizer grade phosphoric acid”;

 

 

 

 

(iv) in S. No. 215, in the entry in column (3), the comma and words “, including coir pith compost put up in unit container and bearing a brand name” shall be inserted at the end;

 

(v)               in S. No. 219, for the entry in column (3), the entry “Coir mats, matting, floor covering and handloom durries”, shall be substituted;

 

(vi)             in S. No. 219A, for the entry in column (3), the entry “all goods” shall be substituted;

 

(vii)          in S. No. 222, for entries in columns (2) and (3), the following entries shall be substituted, namely:-

 

“61 or 6501 or

Article of apparel and clothing accessories or cap/topi,

6505

knitted or crocheted, of sale value not exceeding Rs

 

1000 per piece”;

 

(viii)        in S. No. 225, in column (3), for the figure “500” the figure “1000” shall be substituted;

 

(ix)             in S. No. 264, for the entry in column (3), the entry “Biomass briquettes or solid bio fuel pellets”, shall be substituted; 

 

(B)  in Schedule II-6%, -

 

(i)                 S. No. 57B and the entries relating thereto shall be omitted;

 

(ii)              after S. No. 96 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“96A

4409

Bamboo flooring”;

 

 

 

 

(iii)            in S. No. 146, in the entry in column (3), the words “except the items covered in 219 in Schedule I”, shall be inserted at the end;

 

(iv)             S. No. 147 and the entries relating thereto shall be omitted;

 

(v)               after S. No. 185 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“185A

7419 99 30

Brass Kerosene Pressure Stove”;

 

 

 

 

(vi)             for S. No. 195A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely: -

 

“195A

8420

Hand operated rubber roller

 

 

 

195AA

8424

Nozzles for drip irrigation equipment or nozzles

 

 

for sprinklers”;

 

(vii)          after S. No. 206 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

 

“206A

87

Fuel Cell Motor Vehicles ” ;

 

 

 

 

(viii)        after S. No. 231A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 

“231B

9607

Slide fasteners”;

 

 

 

 

(ix)             in S. No. 235, for entries in columns (2) and (3), the following entries shall be substituted, namely:-

 

“9619 00 30,

All goods”;

9619 00

40, or

 

9619 00

90

 

 

 

(C)  in Schedule III - 9%, -

 

(i)                 in S. No. 25, in column (3), after the words, “of any strength”, the brackets and words “[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]” shall be inserted; 

(ii)              after S. No. 52 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-

 

“52A

3208

Paints   and   varnishes   (including  enamels   and

 

 

lacquers) based on synthetic polymers or chemically

 

 

modified natural polymers, dispersed or dissolved in

 

 

a non-aqueous medium; solutions as defined in Note

 

 

4 to this Chapter

 

 

 

52B

3209

Paints   and   varnishes   (including  enamels   and

 

 

lacquers) based on synthetic polymers or chemically

 

 

modified natural polymers, dispersed or dissolved in

 

 

an aqueous medium

 

 

 

52C

3210

Other  paints  and  varnishes  (including  enamels,

 

 

lacquers and distempers); prepared water pigments

 

 

of a kind used for finishing leather”;

 

 

 

 

(iii)            after S. No. 54A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“54B

3214

Glaziers’  putty,  grafting  putty,  resin  cements,

 

 

caulking  compounds  and  other  mastics;  painters’

 

 

fillings; non- refractory surfacing preparations for

 

 

facades, indoor walls, floors, ceilings or the like”;

 

 

 

 

(iv)             in S. No. 137, in column (3), after the words, “or end-jointed” the brackets and words, “[other than bamboo flooring]” shall be added; 

(v)               in S. No. 177E, in column (3), the words “except the items covered in Sl. No. 123 in Schedule I”, shall be inserted at the end; 

(vi)             in S. No. 253, for the entry in column (3), the entry “Other articles of copper [other than Brass Kerosene Pressure Stove]” shall be substituted; 

(vii)          after S. No. 319 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“319A

8418

Refrigerators,

freezers  and

other  refrigerating  or

 

 

freezing equipment, electric

or other;

heat pumps

 

 

other  than  air

conditioning

machines

of  heading

 

 

8415”;

 

 

 

 

 

 

 

 

 

 

(viii)        in S. No. 321, for the entry in column (3), the entry “Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]” shall be substituted; 

(ix)             after S. No. 341 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

 

“341A

8450

Household  or  laundry-type  washing  machines,

 

 

including machines which both wash and dry” ;

 

 

 

  

(x)               after S. No. 376A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-

 

“376AA

8507 60 00

Lithium-ion Batteries

 

 

 

376AB

8508

Vacuum cleaners

 

 

 

376AC

8509

Electro-mechanical domestic appliances, with self-

 

 

contained   electric   motor,   other   than   vacuum

 

 

cleaners of heading 8508 [other than wet grinder

 

 

consisting of stone as a grinder]

 

 

 

376AD

8510

Shavers, hair clippers and hair-removing appliances,

 

 

with self-contained electric motor”;

 

 

 

(xi)             after S. No. 378 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

 

“378A

8516

Electric instantaneous or storage water heaters and

 

 

immersion heaters; electric space heating apparatus

 

 

and  soil  heating  apparatus;  electro  thermic  hair-

 

 

dressing apparatus (for example, hair dryers, hair

 

 

curlers,  curling  tong  heaters)  and  hand  dryers;

 

 

electric  smoothing  irons;  other  electro-thermic

 

 

appliances of a kind used for domestic purposes;

 

 

electric  heating  resistors,  other  than  those  of

 

 

heading 8545” ;

 

 

 

  

(xii)          after S. No. 383B and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

 

“383C

8528

Television set (including LCD or LED television) of

 

 

screen size not exceeding 68 cm” ;

 

 

 

  

(xiii)        after S. No. 401 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

 

“401A

8705

Special  purpose  motor  vehicles,  other  than  those

 

 

principally designed for the transport of persons or

 

 

goods  (for  example,  breakdown  lorries,  crane

 

 

lorries, fire fighting vehicles, concrete-mixer lorries,

 

 

road  sweeper  lorries,  spraying  lorries,  mobile

 

 

workshops, mobile radiological unit)” ;

 

 

 

  

(xiv)         after S. No. 402 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

 

“402A

8709

Works trucks, self-propelled, not fitted with lifting

 

 

or handling equipment, of the type used in factories,

 

 

warehouses, dock areas or airports for short distance

 

 

transport  of  goods;  tractors  of  the  type  used  on

 

 

railway  station  platforms;  parts  of  the  foregoing

 

 

vehicles” ;

 

 

 

 

(xv)           after S. No. 403 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 

“403A

8716

Trailers  and  semi-trailers;  other  vehicles,  not

 

 

mechanically  propelled;  parts  thereof  [other  than

 

 

Self-loading    or    self-unloading    trailers    for

 

 

agricultural purposes, and Hand propelled vehicles

 

 

(e.g.  hand  carts,  rickshaws  and  the  like);  animal

 

 

drawn vehicles]” ;

 

 

 

  

(xvi)         in S. No. 446, for entries in columns (2) and (3), the following entries shall be substituted, namely:- 

“9607 20 00

Parts of slide fasteners”;

 

 

 

(xvii)      after S. No. 449A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 

“449AA

9616

Scent  sprays  and  similar  toilet  sprays,  and

 

 

mounts and heads therefor; powder-puffs and

 

 

pads for the application of cosmetics or toilet

 

 

preparations”;

 

 

 

 

 (D)   in Schedule-IV-14%, 

(i)            S. Nos. 20, 21, 22, 24 and the entries relating thereto, shall be omitted; 

(ii)            S. No. 120, and the entries relating thereto, shall be omitted; 

(iii)            S. No. 130, and the entries relating thereto, shall be omitted; 

(iv)            in S.No. 139, for the entry in column (3), the entry “Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery” shall be substituted; 

(v)              S. Nos. 140, 141, 142 and the entries relating thereto, shall be omitted; 

(vi)            S. No. 146 and the entries relating thereto, shall be omitted; 

(vii)            in S. No. 154, for the brackets, words and figures “[other than computer monitors not exceeding 20 inches and set top box for television]”, the brackets, words, figures and letters “[other than computer monitors not exceeding 20 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 68 cm]” shall be substituted; 

(viii)            S. No. 167 and the entries relating thereto, shall be omitted;

(ix)                  S. No. 171 and the entries relating thereto, shall be omitted; 

(x)                  S. No. 175 and the entries relating thereto, shall be omitted; 

(xi)                  S. No. 224 and the entries relating thereto, shall be omitted. 

  1. This notification shall come into force on the 27th July, 2018. 

 

[F.No.354/255/2018-TRU] 

 

 

(Gunjan Kumar Verma)

 

Under Secretary to the Government of India

 

Note: - The principal notification No.1/2017- 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, 2017and last amended by Notification No. 6/2018-Union Territory Tax (Rate) dated 25th January, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 88(E), dated the 25th January, 2018.

 

 

 

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