Notification No. 19/2018 Union territory tax (Rate) DT on 26th July, 2018, GST

 

Union territory tax (Rate) Notification No. 19 of 2018 DT 26th July, 2018, GST

  

Seeks to amend Notification 02/2017-Union Territory 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. 19/2018-Union territory tax (Rate) is Given below: 

  Notification No. 19/2018 – Union territory 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. 19/2018- Union Territory Tax (Rate)

 

New Delhi, the 26th July, 2018

 

G.S.R.        (E).- In exercise of the powers conferred by sub-sections (1) of section 8 of  the Union Territory  Goods  and  Services  Tax  Act,  2017  (14  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- Union Territory 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. 711 (E), dated the 28th June, 2017, namely:- 

In the said notification, -

 

(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 25th 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 or   Rupee notes or coins when sold to Reserve Bank of

 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; tampons”;

 

or

 

 

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 under

 

except 71

Chapter 71)”.

 

 

 

 

 

 

 

  1. This notification shall come into force on the 27th 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- Union Territory 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. 711(E), dated the 28th June, 2017and last amended by Notification No. 7/2018 Union Territory Tax(Rate) dated 25th January, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 89 (E), dated the, 25th January, 2018.

 

 

 

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