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 26^th 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 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:-