Notification No. 25/2018 Integrated Tax (Rate) DT on 31st December, 2018, GST

 

Seeks to further amend notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting. 

  The Extract of GST Notification No. 25/2018 – Integrated Tax (Rate) is given below: 

               Notification No. 25/2018 – 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. 25/2018-Integrated Tax (Rate) 

New Delhi, the   31^st December, 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) 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, - 

(a)     in the opening paragraph, after the brackets, words and figures “(13 of 2017)”, the words, brackets and figures “read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017)”, shall be inserted;

 

(b)  in Schedule I - 5%, - 

(i)     S. Nos. 23 and 24 and the entries relating thereto shall be omitted; 

(ii)  after S. No. 123 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

“123A

2515 11 00

Marble and travertine, crude or roughly trimmed”;

 

(iii)  S. No. 198A shall be re-numbered as S. No. 198AA, and before S. No. 198AA as so re-numbered, the following serial number and entries shall be inserted, namely:

“198A

4501

Natural cork, raw or simply prepared”;

 

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

(v) against S. No. 225, for the entry in column (3), the entry “Footwear of sale value not exceeding Rs.1000 per pair” shall be substituted;

 

(vi) for S. No. 225A and the entries relating thereto, the following serial numbers and entries shall be substituted, namely: -

		“225A	6602 00 00	Walking-sticks including seat sticks
		225B	6815	Fly ash bricks or fly ash aggregate with 90 per cent.
				or more fly ash content; Fly ash blocks”;
(vii)		against S. No. 234, in the entry in column (3), the following Explanation

 

shall be inserted in the end, namely: - 

“Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017-Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.”;

 

(viii)                    S. No. 243A shall be re-numbered as S. No. 243B, and before S. No. 243B as so re-numbered, the following serial number and entries shall be inserted, namely: -

“243A	8714 20	Parts  and  accessories  of  carriage  for  disabled
		persons”;

 

(c)  in Schedule II - 12%, - 

(i)     after S. No. 101 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

“101A	4502 00 00	Natural  cork,  debacked  or  roughly  squared,  or  in
		rectangular (including square) blocks, plates, sheets or
		strip  (including  sharp-edged  blanks  for  corks  or
		stoppers)
101B	4503	Articles of natural cork such as Corks and Stoppers,
		Shuttlecock cork bottom
101C	4504	Agglomerated  cork  (with  or  without  a  binding
		substance) and articles of agglomerated cork ”;

 

(ii)  S. Nos. 102 and 126 and the entries relating thereto shall be omitted; 

(iii)    S. No. 171A shall be re-numbered as S.No. 171AA, and before S. No. 171AA as so re-numbered, the following serial number and entries shall be inserted, namely:-

“171A

6305 32 00

Flexible intermediate bulk containers”;

 

(iv) against S. No. 173, in the entry in column (3), the words “walking-sticks, seat-sticks,” shall be omitted; 

(v)      S. No. 177 and the entries relating thereto, shall be omitted;

 

(d)  in Schedule III - 18%, - 

(i)     S. No. 121A shall be re-numbered as S. No. 121B, and before S. No. 121B as so re-numbered, the following serial number and entries shall be inserted, namely: -

 

“121A	4012	Retreaded or used pneumatic tyres of rubber; solid or
		cushion tyres, tyre treads and tyre flaps, of rubber”;

 

(ii)  S. Nos. 142, 143 and 144 and the entries relating thereto shall be omitted; 

(iii)      against S. No. 369A, for the entry in column (3), the entry “Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)” shall be substituted;

 

(iv)       after S. No. 376AA and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 

 

“376AAA     8507                      Lithium-ion    accumulators    (other    than    battery) including lithium-ion power bank”; 

(v)      against S. No. 383, in the entry in column (3), after the words “television cameras”, the words, “digital cameras and video camera recorders”, shall be inserted; 

(vi)    against S. No. 383C, in the entry in column (3), for the figures and letters “68 cm”, the figures and word “32 inches” shall be substituted; 

(vii)    against S. No. 384, in the entry in column (3), for the figures and word “20 inches”, the figures and word “32 inches” shall be substituted; 

(viii)    S. No. 440A shall be re-numbered as S. No. 440B and before S. No. 440B as so re-numbered, the following serial number and entries shall be inserted, namely:

 

“440A	9504	Video game consoles and machines, articles of funfair,
		table  or  parlour  games,  including  pintables,  billiards,
		special tables for casino games and automatic bowling