Notification No. 20/2018 Integrated Tax (Rate) DT on 26th July, 2018, GST

 

 Seeks to amend Notification 02/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 

  The Extract of GST Notification No. 20/2018 – Integrated Tax (Rate) is given below: 

               Notification No. 20/2018 – 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.20/2018- Integrated Tax (Rate)

 

 

New Delhi, the 26^th July, 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, in the Schedule, -

 

(i)                 after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“92 A	1401	Sal leaves, siali leaves, sisal leaves, sabai grass”;

 

(ii)              after S. No. 93 A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“93 B	1404 90 90	Vegetable materials, for manufacture of jhadoo or
		broom sticks”;

 

(iii)            for S. No. 102 A and entries relating thereto, the following shall be substituted, namely: - 

“102A

2306

De-oiled rice bran

 

Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25^th January, 2018”;

 

(iv)             after S. No. 114 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -

 

“114A	44 or 68	Deities made of stone, marble or wood
114B	46	Khali Dona; Goods made of sal leaves, siali leaves,
		sisal  leaves,  sabai  grass,  including  sabai  grass
		rope”;

(v)               for S. No. 117 and the entries relating thereto, the following shall be substituted, namely:- 

“117	48 or 4907   Rupee notes or coins when sold to Reserve Bank of

or 71            India or the Government of India”; 

 

(vi)             after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“132A	53	Coir pith compost other than those put up in unit
		container and, -
		(a) bearing a registered brand name; or
		(b) bearing a brand name on which an actionable
		claim  or  enforceable  right  in  a  court  of  law  is
		available [other than those where any actionable
		claim or enforceable right in respect of such brand
		name has been foregone voluntarily, subject to the
		conditions as in the ANNEXURE I]”;

 

(vii)          after S. No. 146 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“146A    9619 00 10  Sanitary  towels   (pads)   or   sanitary  napkins;
or	tampons”;
9619 00 20

  

(viii)        after S. No. 151 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“152	Any   Chapter	Rakhi (other than those made of goods falling
	except 71	under Chapter 71)”.

 

1. This notification shall come into force on the 27^th July, 2018. 

 

[F.No.354/255/2018-TRU] 

 

(Gunjan Kumar Verma)

 

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, Subsection (i), vide number G.S.R. 667 (E), dated the 28th June, 2017and last amended by Notification No. 8/2018-