Notification No. 08/2018 Integrated Tax (Rate) DT on 25th January, 2018, GST
seeks to amend Notification No.2/2017-IGST (Rate)
The Extract of GST Notification No. 08/2018 – Integrated Tax (Rate) is given below:
Notification No. 08/2018 – Integrated 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.8/2018- Integrated Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the
Integrated Goods and Services Tax Act, 2017 (13 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- Integrated 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. 667 (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;
(vi) after S. No. 150 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
“151
|
Any
|
“Parts for manufacture of hearing aids”;
|
chapter
[F.No.354/1/2018-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: - The principal notification No.2/2017-Integrated 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. 667 (E), dated the 28th June, 2017and last amended by Notification No. 43/2017-Integrated Tax (Rate) dated 14th November, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1392 (E), dated the, 14th November, 2017.
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