Central Tax (Rate) Notification No 28 of 2018 dated 31st December, 2018 under GST


Notification no 28/2018 Central Tax (Rate) date on 31st December, 2018, GST 


 Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. 

The extract of GST Notification No. 28/2018- Central Tax (Rate) is given below: 

 Notification No. 28/2018- Central Tax (Rate), GST



Government of India 

Ministry of Finance 

(Department of Revenue) 

Notification No. 28/2018- Central Tax (Rate) 

New Delhi, the 31st December, 2018


G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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.12/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the 28thJune, 2017, namely:-


In the said notification, -


(i)in the Table, -


(a)   after serial number 21A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -














Services provided by a goods transport agency,




9965  or

by  way  of  transport  of  goods  in  a  goods





carriage, to, -




(a)  a  Department  or  Establishment  of  the








Central Government or State Government or









Union territory; or





(b) local authority; or





(c) Governmental agencies,





which has taken registration under the Central





Goods and Services Tax Act, 2017 (12 of 2017)





only  for  the  purpose  of  deducting  tax  under





Section 51 and not for making a taxable supply





of goods or services.




(b) after serial number 27 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
















Services  provided  by  a  banking  company  to







Basic  Saving  Bank  Deposit  (BSBD)  account







holders under Pradhan Mantri Jan Dhan Yojana



















(c) against serial number 34A, in the entry in column (3), after the letters and words “PSUs from the”, the words “banking companies and” shall be inserted;


(d)   against serial number 66, for the entry in column (2), the following entry shall be substituted namely: - 

“Heading 9992 or Heading 9963”;


(e)   serial number 67 and the entries relating thereto, shall be omitted; 

(f)    after serial number 74 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -





































Rehabilitation Council of India Act, 1992 (34 of





1992)  by  way  of  rehabilitation,  therapy  or





counselling and such other activity as covered





by  the  said  Act  at  medical  establishments,





educational  institutions,







established   by   Central   Government,   State





Government  or  Union  territory  or  an  entity





registered under section 12AA of the Income-





tax Act, 1961 (43 of 1961).















(ii)         in paragraph 2, after clause (za), the following clause shall be inserted, namely: - “(zaa) “financial institution” has the same meaning as assigned to it in clause (c) of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934).”. 

2. This notification shall come into force on the 1st day of January, 2019.


[F. No.354/428/2018 -TRU] 


(Gunjan Kumar Verma)


Under Secretary to the Government of India


Note: -The principal notification No. 12/2017 - Central Tax (Rate), dated the 28thJune, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 691 (E), dated the 28th June, 2017 and was last amended by notification No. 23/2018 - Central Tax (Rate), dated the 20th September, 2018 vide number G.S.R. 906(E), dated the 20th September, 2018.


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