NTF NO. 25/2018 Integrated Tax (Rate) DATE 31/12/2018
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.
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: -
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“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:
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“198A |
4501 |
Natural cork, raw or simply prepared”; |
(iv) against S. No. 224, for the entry in column (2), the entry “63 [other than 63053200, 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: -
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“225A |
66020000 |
Walking-sticks including seat sticks |
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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: -
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“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: -
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“101A |
45020000 |
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) |
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101B |
4503 |
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom |
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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:-
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