Central Tax (Rate) Notification No 19 of 2017 dt 18th August, 2017 under GST

  

Notification no 19/2017 Central Tax (Rate) date on 18th August, 2017, GST

 

 

Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %

 

The extract of GST Notification No. 19/2017- Central Tax (Rate) is given below:

 

Notification No. 19/2017- 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.19/2017-Central Tax (Rate)

 

New Delhi, the 18th August, 2017

 

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 amendment 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:-

 

  1. In the said notification, in Schedule III – 9%, after serial number 452 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

 

(1)

(2)

 

(3)

“452A

4011 70 00

Tyre for tractors

452B

4013 90 49

Tube for tractor tyres

452C

8408 20 20

Agricultural Diesel Engine of cylinder capacity exceeding 250 cc

 

 

for

Tractor

452D

8413 81 90

Hydraulic Pumps for Tractors

452E

8708 10 10

Bumpers and parts thereof for tractors

452F

8708 30 00

Brakes assembly and its parts thereof for tractors

452G

8708 40 00

Gear boxes and parts thereof for tractors

452H

8708 50 00

Transaxles and its parts thereof for tractors

452I

8708 70 00

Road wheels and parts and accessories thereof for tractors

452J

8708 91 00

(i)

Radiator assembly for tractors and parts thereof

 

 

(ii)

Cooling system for tractor engine and parts thereof

452K

8708 92 00

Silencer assembly for tractors and parts thereof

452L

8708 93 00

Clutch assembly and its parts thereof for tractors

452M

8708 94 00

Steering wheels and its parts thereof for tractor

452N

8708 99 00

Hydraulic and its parts thereof for tractors

452O

8708 99 00

Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel

 

 

Tank and parts thereof for tractors”.

 

[F.No.354/137/2017-TRU]

 

 

(Ruchi Bisht)

Under Secretary to the Government of India

 

Note: The principal notification No.1/2017- Central Tax (Rate) dated 28th June, 2017 was 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 and last amended vide notification No 18/2017- Central Tax (Rate) dated the 30th June, 2017 published vide number G.S.R 807 (E) dated the 30th June, 2017.

 

 

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