Notification No. 14/2019 Integrated Tax (Rate) DT on 30th September, 2019, GST 

 

 Seeks to amend notification No 1/2017- Integrated Tax dated 28.6.2017 so as to specify effective IGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019. 

  The Extract of GST Notification No. 14/2019 – Integrated Tax (Rate) is given below: 

               Notification No. 14/2019 – 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. 14/2019-Integrated Tax (Rate) 

New Delhi, the 30^th September, 2019 

 

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) read with sub-section (5) of section 15 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- 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. 666 (E), dated the 28th June, 2017, namely:-

 

In the said notification, -

 

1. in Schedule I – 5%, -

 

(i)     S. No. 33A and the entries relating thereto shall be omitted;

 

(ii)   against S. No. 164, in the entry in column (3), after item ii, the following item shall be inserted, namely: -

 

“iii. Marine Fuel 0.5% (FO)”;

 

(iii)   against S. No. 224, for the entry in column (2), the entry “63 [other than 6305 32 00, 6305 33 00, 6309], shall be substituted;

 

(iv)    after S. No. 234B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

“234C  8509     Wet grinder consisting of stone as grinder”; 

 

(v)      S. Nos. 235 to 242 and the entries related thereto, shall be omitted; B. in Schedule II - 12%, - 

 

(i)   after S. No. 80A and entries relating thereto, the following S. No. and entries shall be inserted namely: -

 

	“80AA				3923		Woven and non-woven bags and sacks of polyethylene or
					or		polypropylene strips or the like, whether or not laminated,
					6305		of a kind used for packing of goods”;
(ii)S. No. 201A and the entries relating thereto shall be omitted;
(iii)				after S. No.  205 and the entries relating thereto, the following S. Nos. and
				entries shall be inserted, namely: -   “205A 8601 Rail  locomotives  powered  from  an  external  source  of electricity or by electric accumulators 205 B 8602 Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof 205C 8603 Self-propelled railway or tramway coaches, vans and trucks,other than those of heading 8604 205D 8604 Railway  or  tramway  maintenance  or  service  vehicles,whether  or  not  self-propelled  (for  example,  workshops,cranes,  ballast  tampers,  track  liners,  testing  coaches  and track inspection vehicles) 205E 8605 Railway or tramway passenger coaches, not self-propelled;luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) 205F 8606 Railway  or  tramway  goods  vans  and  wagons,  not  self-propelled 205G 8607 Parts of railway or tramway locomotives or rolling-stock;such as Bogies, bissel-bogies, axles and wheels, and parts thereof 205H 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control  equipment  for  railways,  tramways,  roads,  inland waterways, parking facilities, port installations or airfields; parts of the foregoing”;

 

(iv)             against S. No. 231B, in column (3), after the words “Slide fasteners”, the words “and parts thereof”, shall be inserted;

 

 

1. in Schedule III - 18%, -

 

(i).      against S. No. 24A, in column (3), after the words “coconut water”, the words “and caffeinated beverages” shall be inserted;

 

(ii).     against S. No. 108, in column (3), after the words “other closures, of plastics”, the brackets, words, letters and figures “(except the items covered in Sl. No. 80AA in Schedule II]), shall be inserted;

 

(iii).   in S. No. 400, for the entry in column (3), the entry, “Following motor vehicles of length not exceeding 4000 mm, namely: -

 

(a)    Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and

 

(b)   Diesel driven vehicles of engine capacity not exceeding 1500 cc

 

for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department”, shall be substituted;

 

(iv).   S. No. 446 and the entries relating thereto shall be omitted;

 

1. in Schedule IV – 28%, -

 

(i). after S. No. 12 and the entries relating thereto, the following S. No. and the entries shall be inserted, namely: -

 

 

“12A.	22029990	Caffeinated Beverages”;

 

1. in Schedule V – 3%, -

 

(i)     S. No. 3 and the entries relating thereto shall be omitted;

 

(ii)   S. No. 4 and the entries relating thereto shall be omitted;

 

 

1. in Schedule VI – 0.25%, -

 

(i)                 in S. No. 2, for the entry in column (3), the entry, “precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport”, shall be   substituted;