Notification no 18/2018 Central Tax (Rate) date on 26th July, 2018, GST

 

Seeks to amend Notification No. 01/2017-Central 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- Central Tax (Rate) is given below: 

 Notification No. 18/2018- 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. 18/2018-Central Tax (Rate)

 

New Delhi, the 26^th July, 2018

 

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 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.1/2017-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. 673(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;