Notification No. 09/2018 Integrated Tax (Rate) DT on 25th January, 2018, GST

 

seeks to amend Notification No.1/2017-IGST (Rate)

The Extract of GST Notification No. 09/2018 – Integrated Tax (Rate) is given below:

 

             Notification No. 09/2018 – Integrated Tax (Rate), GST

 

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II, SECTION 3, SUB-SECTION (i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

 

Notification No.  9/2018 – 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 5 of              the

 

Integrated Goods and Services Tax Act, 2017 (13 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 exempts the central tax on inter-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as are given in corresponding entry in column (2), from so much tax as specified in Schedule IV of Notification No. 1/2017 - Integrated Tax (Rate), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4), of the said Table, on the value that represent margin of the supplier, on supply of such goods.

 

		Table
S. No.	Chapter,		Rate
	Heading,	Description of Goods
	Sub-
	heading or
	Tariff item
(1)	(2)	(3)	(4)
1.	8703	Old  and  used,  petrol  Liquefied  petroleum  gases  (LPG)  or	18%
		compressed  natural  gas  (CNG)  driven  motor  vehicles  of
		engine capacity of 1200 cc or more and of length of 4000 mm
		or more.
		Explanation. - For the purposes of this entry, the specification
		of the motor vehicle shall be determined as per the Motor
		Vehicles Act, 1988 (59 of 1988) and the rules made there
		under.
2.	8703	Old and used, diesel driven motor vehicles of engine capacity	18%
		of 1500 cc or more and of length of 4000 mm
		Explanation. - For the purposes of this entry, the specification
		of the motor vehicle shall be determined as per the Motor
		Vehicles Act, 1988 (59 of 1988) and the rules made there
		under.