Author: admin_gst

Refund Of Service Tax Paid on Construction Services in Service Tax Regime and Booking Cancelled in GST Regime
Query (Issue) Started By: – Anand Desai Dated:- 26-7-2018 Last Reply Date:- 29-7-2018 Service Tax
Got 4 Replies
Service Tax
Dear Experts,
We have collected and paid Service Tax on Construction Services rendered in Service Tax regime and now customer has canceeled the booking after implementation of GST. Now What are the remedies available to me to get Credit/Refund of such Service Tax already paid?
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
You may file refund application with the required documents in support of the cancellation of the invoice and also the payment of service tax by you, the date of payment etc.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST slab of 28% may become virtual “hollow shell” in year or so, says CEA
GST
Dated:- 26-7-2018

New Delhi, July 25 (PTI) Outgoing Chief Economic Adviser Arvind Subramanian today exuded confidence that the highest slab of 28 per cent tax under GST would be "virtually a hollow shell" over the next year or so.
The all powerful GST Council comprising state finance ministers and headed by Union Finance Minister has pruned the highest 28 per cent slab by cutting tax rates on 191 goods over the last one year, including ACs, digital cameras, video recorders, dish-washing machines and automobiles.
There are just 35 items left in the highest tax bracket.
When the 28 per cent tax rate was imposed on certain items under GST,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Charcha: Reduction in GST rates on several goods – Anti-Profiteering alert!!!
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 26-7-2018

The recently concluded 28th meeting of GST Council has recommended changes in the GST rates on several goods and brought down the GST rates on number of products bringing as many as 88 products in lower tax slab. This is being seen as a major relief for the consumers and shall provide impetus to the relevant industries. However, lowering of tax rates always brings along with it the fear of profiteering by the Industry and the consumers for whom the taxes are brought down are deprived of these benefits.
Thus, it becomes imperative on the part of the concerned Industry to lower the rates of the goods accordingly and pass on the benefits of lower GST rates to the consumers from 27th July 2018 onwards from when the revised GST rates are going to be applicable. Non-compliance of the same shall attract huge penalties under Anti-P

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

consumers.
Provisions of Anti-profiteering measures – Section 171 of the CGST Act, 2017:
In terms of Section 171(1) of the CGST Act, 2017, “Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices.”
Apparently, this Section casts responsibility to pass on benefit of GST by supplier to recipient for following two aspects:
* Benefit on account of reduction in effective rate of tax: The benefit of reduced tax rate should be passed on to the consumer in the form of reduced price. For example: The rate of tax on specified goods has reduced to 18% from 28%. This means the supplier of such goods should technically sell said goods having basic price of ₹ 100, for ₹ 118 and not on ₹ 128.
* Benefit of increased availability of input tax credit: Input tax credit is made available to the supplier of goods or services, which was otherwise not available ea

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

iances such as food grinders and mixers & food or vegetable juice extractor, shaver, hair clippers etc.
* Storage water heaters and immersion heaters, hair dryers, hand dryers, electric smoothing irons etc
* Televisions upto the size of 68 cm
* Special purpose motor vehicles. e.g., crane lorries, fire fighting vehicle, concrete mixer lorries, spraying lorries
* Works trucks [self-propelled, not fitted with lifting or handling equipment] of the type used in factories, warehouses, dock areas or airports for short transport of goods.
* Trailers and semi-trailers.
* Miscellaneous articles such as scent sprays and similar toilet sprays, powder-puffs and pads for the application of cosmetics or toilet preparations.
B. 28% to 12%
* Fuel Cell Vehicle. Further, Compensation cess shall also be exempted on fuel cell vehicle.
C. 18%12%/5% to Nil:
* Stone/Marble/Wood Deities.
* Rakhi [other than that of precious or semi-precious material of chapter 71]
* Sanitary Napkins.
*

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

have been recommended to be brought down for specified handicraft items [as per the definition of handicraft, as approved by the GST council] from, –
18% to 12%:
* Handbags including pouches and purses; jewellery box.
* Wooden frames for painting, photographs, mirrors etc.
* Art ware of cork [including articles of sholapith].
* Stone art ware, stone inlay work.
* Ornamental framed mirrors.
* Glass statues [other than those of crystal].
* Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ].
* Art ware of iron.
* Art ware of brass, copper/ copper alloys, electro plated with nickel/silver.
* Aluminium art ware.
* Handcrafted lamps (including panchloga lamp).
* Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac).
* Ganjifa card
12% to 5%:
* Handmade carpets and other handmade textile floor coverings (

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

us companies like Hardcastle Restaurants, which runs McDonald's restaurants in west and south India, Lifestyle International, Honda Motor and Hindustan Unilever Ltd. (HUL) dealer alleging violation of anti-profiteering provisions for not reducing the prices of the commodities after the reduction of GST rates. The instance where HUL has been served notices by the DGA for profiteering from the lower tax rates and their benefits not reaching to the consumers appears significant.
To this notice, HUL has responded that it is willing to offer INR 119 crores for the benefits accrued due to lowering of tax rates and the benefit it did not extend to the consumers. The DGA has in turn asked HUL the basis on which they reached the conclusion that they had made the stated unreasonable profit. Though the matter is still pending but it throws some light on the precautious measures that a taxpayer must pay heed to avoid the hefty penalties, which may accrue due to the violation of anti-profiteering

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nnot be taken up in the anti-profiteering measures since it is impractical to calculate a large cross-section of commodities and services and then fixing their upper and lower limits.
Thus, determining whether commensurate reduction has been made or not is an uphill task itself in the absence of any clear-cut guidelines. Nonetheless, going by the general meaning of profiteering, suppliers of goods must not make any undue excessive profits out of GST rate cut.
Recent Legal Jurisprudence on Anti- Profiteering Measure:
* Dinesh Mohan Bhardwaj Vs. Vrandavaneshwree Automotive (P.) Ltd. [ 2018 (4) TMI 1377 – THE NATIONAL ANTI-PROFITEERING AUTHORITY ]
Facts: Applicant had entered into contract with respondent dealer prior to enactment of GST for purchase of a car, for which delivery was taken after implementation of GST. Applicant filed application alleging profiteering against respondent stating that post GST respondent was required to reduce taxes from 51% to 29% but same was not done

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ch was issued on 28-6-2017 on which then applicable Service Tax was charged but on two invoices issued on 27-7-2017 i.e. after coming into force of GST, tax had been charged without excluding erstwhile Excise Duty and, hence, he had been charged tax twice once on pre-GST Excise Duty and subsequently on full value of material used in lift.
Held: There is no substance in the claim made by applicant and, therefore, the Authority accepts the report filed by the Director General of Safeguard u/r 129(6) of the CGST Rules, 2017 and orders dropping of the present proceedings as no violation of the provisions of Section 171 have been established inasmuch as installation of lift had been completed after coming into force of CGST Act, 2017 and applicant was liable to be charged GST at rate which was prevalent on 27-7-2017.
Kumar Gandharv Vs. KRBL Ltd. [ 2018 (5) TMI 760 – NATIONAL ANTI-PROFITEERING AUTHORITY ]
Facts: The Applicant in this case filed an application that the benefit of reduct

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

major part of the cost of the product. Therefore, there appears to be no reason for treating the price fixed by respondent as violation of the provisions of the anti-profiteering clause.
Rishi Gupta Vs. Flipkart Internet (P.) Ltd. [ 2018 (7) TMI 1490 – NATIONAL ANTI-PROFITEERING AUTHORITY ]
Facts: The Applicant had ordered a Godrej Interio Almirah through respondent and tax invoice dated 7-11-2017 was issued to him for an amount of ₹ 14,852 by supplier but at time of delivery another invoice dated 29-11-2017 was issued by supplier for an amount of ₹ 14,152 and applicant had alleged that he had paid an amount of ₹ 14,852 to respondent and by not refunding differential amount, respondent was resorting to profiteering which amounted to contravention of provisions of Section 171.
Held: It was held that difference in price was due to different rate of GST on both dates and supplier had charged correct rates of GST which were prevalent at time of placing of order and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Australia instead of class of products approach.
* Breathing space must be given to the businesses who are affected by the inflation and should be protected from unnecessary crackdowns.
* Qualitative measures should be adopted like consumer awareness programmes, inviting big corporates for their commitment towards anti-profiteering like Australia did by inviting big corporates on board and made them sign 'Public Compliance Commitment (PCC)'.
Cautions for the Taxpayers:
Some of the steps that the entities must follow in case of lowering of tax rates and avoid the unwanted dispute of anti- profiteering are as follows:
* Supplies for the time being may be kept on hold till the time reduced rates are coming in operation to avoid any rate dispute on old and new stocks in the market.
* Price changes must be displayed by the retailers and billing must be done as per the changed prices with new tax rate applicable (as practiced in Australia).
* Necessary advertisements in newspape

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018
13/2018 Dated:- 26-7-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 13/2018-Central Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 677 (E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

quivalent.
Explanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional.
Explanation 2.- This item excludes the supplies covered under item 7 (v).
Explanation 3.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e following shall be substituted, namely: –
(3)
(4)
(5)
“(vi) Multimodal transportation of goods.
Explanation.-
(a) “multimodal transportation” means carriage of goods,
by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;
(b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea;
(c) “multimodal transporter” means a person who,-
(A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and
(B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.
6
–
(vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above.
9
-“;
(iii) for serial number 22 and the entries relating thereto, the following shall be substituted,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018
14/2018 Dated:- 26-7-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 14/2018- Central Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R.. 678 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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.12/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide numb

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

after serial number 10 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“10A
Heading
9954
Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.
Nil
Nil”;
(e) against serial number 14, in the entry in column (3), for the words “declared tariff”, the words “value of supply” shall be substituted;
(f) against serial number 19A, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
(g) against serial number 19B, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
(h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“24A

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

kings or PSUs from the financial institutions.
Nil
Nil”;
(k) against serial number 36A, in the entry in column (3), after figures “36”, the word and figures “or 40” shall be inserted;
(l) after serial number 47 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“47A
Heading 9983 or Heading 9991
Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.
Nil
Nil”;
(m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“55A
Heading 9986
Services by way of artificial insemination of livestock (other than horses).
Nil
Nil”;
(n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“65B

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

alty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”;
(o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“77A
Heading 9995
Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-
(i) activities relating to the welfare of industrial or agricultural labour or farmers; or
(ii) promotion of trade, commerce, industry, agriculture, art, science

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM)
15/2018 Dated:- 26-7-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 15/2018- Central Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R.679 (E).- In exercise of the powers conferred by sub-section (3) of section 9 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ip or limited liability partnership firm.
A banking company or a non-banking financial company, located in the taxable territory.”;
(ii) in the Explanation, after clause (f), the following clause shall be inserted, namely: –
'(g) “renting of immovable property” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property.'.
2. This notification shall come into force with effect from 27th of July, 2018.
[F. No. 354/13/2018- TRU]
(Gunjan Kumar Verma)
Under Secretary to the G

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service
16/2018 Dated:- 26-7-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 16/2018-Central Tax (Rate)
New Delhi, the 26th July, 2017
G.S.R. 680 (E).- In exercise of the powers conferred by sub-section (2) of section 7 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 amendments in the notification of the Gov

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017
17/2018 Dated:- 26-7-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 17/2018- Central Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 681 (E).- In exercise of the powers conferred by sub-section (3) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Governme

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification No. 01/2017-Central 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
18/2018 Dated:- 26-7-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 18/2018-Central Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 692 (E).- In exercise of the powers conferred by sub-section (1) of section 9 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-Central 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. 673(E), dated the 28th June, 2017, namely:-
In the said notification, –
(A

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mn (3), the entry “Coir mats, matting, floor covering and handloom durries”, shall be substituted;
(vi) in S. No. 219A, for the entry in column (3), the entry “all goods” shall be substituted;
(vii) in S. No. 222, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
“61 or 6501 or 6505
Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece”;
(viii) in S. No. 225, in column (3), for the figure “500” the figure “1000” shall be substituted;
(ix) in S. No. 264, for the entry in column (3), the entry “Biomass briquettes or solid bio fuel pellets”, shall be substituted;
(B) in Schedule II-6%, –
(i) S. No. 57B and the entries relating thereto shall be omitted;
(ii) after S. No. 96 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“96A
4409
Bamboo flooring”;
(iii) in S. No. 146, in the entry in column (3), the words

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

hall be substituted, namely:-
“9619 00 30, 9619 00 40, or 9619 00 90
All goods”;
(C) in Schedule III – 9%, –
(i) in S. No. 25, in column (3), after the words, “of any strength”, the brackets and words “[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]” shall be inserted;
(ii) after S. No. 52 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“52A
3208
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter
52B
3209
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
52C
3210
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for fini

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nt, electric or other; heat pumps other than air conditioning machines of heading 8415″;
(viii) in S. No. 321, for the entry in column (3), the entry “Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]” shall be substituted;
(ix) after S. No. 341 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“341A
8450
Household or laundry-type washing machines, including machines which both wash and dry” ;
(x) after S. No. 376A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“376AA
8507 60 00
Lithium-ion Batteries
376AB
8508
Vacuum cleaners
376AC
8509
Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder]
376AD
8510
Shavers, hair clippers and hair-removing applianc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)” ;
(xiv) after S. No. 402 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“402A
8709
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles” ;
(xv) after S. No. 403 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“403A
8716
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

) S. Nos. 140, 141, 142 and the entries relating thereto, shall be omitted;
(vi) S. No. 146 and the entries relating thereto, shall be omitted;
(vii) in S. No. 154, for the brackets, words and figures “[other than computer monitors not exceeding 20 inches and set top box for television]”, the brackets, words, figures and letters “[other than computer monitors not exceeding 20 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 68 cm]” shall be substituted;
(viii) S. No. 167 and the entries relating thereto, shall be omitted;
(ix) S. No. 171 and the entries relating thereto, shall be omitted;
(x) S. No. 175 and the entries relating thereto, shall be omitted;
(xi) S. No. 224 and the entries relating thereto, shall be omitted.
2. 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification No. 02/2017-Central 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
19/2018 Dated:- 26-7-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.19/2018-Central Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 693 (E).- In exercise of the powers conferred by sub-section (1) of section 11 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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ll 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 71
Rupee notes or coins when sold to Reserve Bank of India or the Government of India”;
(vi) after S. No. 132 and the entries relating

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ating thereto, the following serial number and the entries shall be inserted, namely: –
“152
Any Chapter except 71
Rakhi (other than those made of goods falling under Chapter 71)”.
2. 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-Central 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. 674(E), dated the 28th June, 2017 and last amended by Notification No. 07/2018 – Central Tax(Rate) dated 25th January, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification No 05/2017-Central 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
20/2018 Dated:- 26-7-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 20/2018-Central Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 694 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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 Mini

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to prescribe concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
21/2018 Dated:- 26-7-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 21/2018 -Central Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 695 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-state supplies of handicraft goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2), from so much central tax leviable thereon under section 9

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2.5 %
4.
4414
Wooden frames for painting, photographs, mirrors, etc.
2.5 %
5.
4420
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work (including lathe and lacquer work, ambadi sisal craft)
2.5 %
6.
4503 90 90,
4504 90
Art ware of cork (including articles of sholapith)
2.5 %
7.
4601 and
4602
Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah [including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]
2.5 %
8.
4802
Hand-made paper and paperboard
2.5 %
9.
4823
Articles made of paper mache
2.5%
10.
5607, 5609
Coir articles
2.5%
11.
5609 00 20,
5609 00 90
Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cl. pots, jars, votive, cask, cake cover, tulip bottle, vase]
2.5 %
26.
7113 11 10
Silver filigree work
1.5 %
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewellery, cardamom garland)
1.5 %
28.
7326 90 99
Artware of iron
2.5 %
29.
7419 80
Artware of brass, copper/copper alloys, electro plated with nickel/silver
2.5 %
30.
7616 99 90
Aluminium art ware
2.5 %
31.
8306
Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)
2.5 %
32.
9405 10
Handcrafted lamps (including Panchloga lamp)
2.5 %
33.
9401 50,
9403 80
Furniture of bamboo, rattan, and cane
2.5 %
34.
9503
Dolls or other toys made of wood or metal or textile material (including wooden toys of Sawantwadi, Channapatna toys, Thanjavur doll)
2.5 %
35.
9504
Ganjifa car

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cation No. 20/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “7419 99”
3. Substituted vide Notification No. 13/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
“Table
S.No.
Chapter, Heading, Subheading or Tariff item
Description of Goods
Rate
(1)
(2)
(3)
(4)
1.
3406
Handcrafted candles
6 %
2.
4202 22, 4202 29, 4202 31 10,
4202 31 90,
4202 32,
4202 39
Handbags including pouches and purses; jewellery box
6 %
3.
1[4414]
Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)
6 %
4.
4414 00 00
Wooden frames for painting, photographs, mirrors etc
6 %
5.
4420
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]
6 %
6.
4503 90 90
4504 90
Art ware of cork [including articles of sholapith]
6 %
7.
4601 and 4602
Mats, matt

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

g Rs. 1000 per piece
2.5 %
17.
6117, 6214
Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece
6 %
18.
6802
Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand)
6 %
19.
6815 99 90
Stone art ware, stone inlay work
6 %
20.
6912 00 10
6912 00 20
Tableware and kitchenware of clay and terracotta, other clay articles
6%
21.
6913 90 00
Statuettes & other ornamental ceramic articles (incl blue potteries)
6 %
22.
7009 92 00
Ornamental framed mirrors
6 %
23.
7018 10
Bangles, beads and small ware
2.5 %
24.
7018 90 10
Glass statues [other than those of crystal]
6 %
25.
7020 00 90
Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]
6 %
26.
7113 11 10
Silver filigree work
1.5 %
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)
1.5 %
28.
7326 90 99
Art ware of iron
6 %
29.
2[7419 80]
Art ware of b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018
14/2018 Dated:- 26-7-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 14/2018-Integrated Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 682(E).- In exercise of the powers conferred by sub-section (1) of section 5, sub-section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notificati

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional.
Explanation 2.- This entry excludes the supplies covered under the item 7 (v).
Explanation 3.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explan

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

18
-“;
(ii) against serial number 9, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(vi) Multimodal transportation of goods.
Explanation.-
(a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;
(b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea;
(c) “multimodal transporter” means a person who,-
(A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and
(B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.
12
–
(vii) Goods transport services other than (i), (ii), (iii), (

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018
15/2018 Dated:- 26-7-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 15/2018- Integrated Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R.. 683 (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 being satisfied that it is necessary in the public interest so to do, 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.9/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Nil
10F
Chapter 99
Services supplied by an establishment of a person in India to any establishment of that person outside India, which are treated as establishments of distinct persons in accordance with Explanation 1 in section 8 of the Integrated Goods and Services Tax Act, 2017.
Nil
Provided the place of supply of the service is outside India in accordance with section 13 of Integrated Goods and Services Tax Act, 2017.
10G
Chapter 99
Import of services by United Nations or a specified international organisation for official use of the United Nations or the specified international organisation.
Explanation. – For the purposes of this entry, unless the context otherwise requires, “specified international organisation” means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply.
Nil
Nil
10H
Chapter 99

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

irs, after having issued a certificate to any foreign diplomatic mission or consular post in India, decides to withdraw the same subsequently, it shall communicate the withdrawal of such certificate to the foreign diplomatic mission or consular post;
(iv) that the exemption from the whole of the integrated tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate.”;
(d) after serial number 11 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“11A
Heading
9954
Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.
Nil
Nil”;
(e) against serial

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

il
32B
Heading
9971
or
Heading
9991
Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.
Nil
Nil”;
(j) after serial number 35 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“35A
Heading 9971
Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings (PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the financial institutions.
Nil
Nil”;
(k) against serial number 37A, in the entry in column (3), after the figures “37”, the word and figures “or 41” shall be inserted;
(l) after serial number 49 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“49A
Heading 9983 or Heading 9991
Services by way of licensing, registration and analysis or testing of food s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957.
Nil
Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM)
16/2018 Dated:- 26-7-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 16/2018- Integrated Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 684 (E).- In exercise of the powers conferred by sub-section (3) of section 5 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 notifi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

porate, partnership or limited liability partnership firm.
A banking company or a non-banking financial company, located in the taxable territory.”;
(ii) in the Explanation, after clause (f), the following clause shall be inserted, namely: –
'(g) “renting of immovable property” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property.'.
2. This notification shall come into force with effect from 27th of July, 2018.
[F. No. 354/13/2018- TRU]
(Gunjan Kumar Verma)
Under S

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 11/2017- Integrated Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service
17/2018 Dated:- 26-7-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 17/2018- Integrated Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R..685 (E).- In exercise of the powers conferred by clause (i) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 7 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to insert explanation in an item in notification No. 8/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017
18/2018 Dated:- 26-7-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 18/2018-Integrated Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 686 (E).- In exercise of the powers conferred by sub-section (3) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification 01/2017-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
19/2018 Dated:- 26-7-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 19/2018-Integrated Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 696 (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), the Central Government, on the recommendations of the Council, hereby makes the following 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,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

) in S. No. 219, for the entry in column (3), the entry “Coir mats, matting, floor covering and handloom durries”, shall be substituted;
(vi) in S. No. 219A, for the entry in column (3), the entry “all goods” shall be substituted;
(vii) in S. No. 222, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
“61 or 6501 or 6505
Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece”;
(viii) in S. No. 225, in column (3), for the figure “500” the figure “1000” shall be substituted;
(ix) in S. No. 264, for the entry in column (3), the entry “Biomass briquettes or solid bio fuel pellets”, shall be substituted;
(B) in Schedule II- 12%, –
(i) S. No. 57B and the entries relating thereto shall be omitted;
(ii) after S. No. 96 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“96A
4409
Bamboo flooring”;
(iii) in S.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tries in columns (2) and (3), the following entries shall be substituted, namely:-
“9619 00 30, 9619 00 40, or 9619 00 90
All goods”;
(C) in Schedule III – 18%, –
(i) in S. No. 25, in column (3), after the words, “of any strength”, the brackets and words “[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]” shall be inserted;
(ii) after S. No. 52 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“52A
3208
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter
52B
3209
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
52C
3210
Other paints and varnishes (including enamels, lacquers and dist

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

erators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415″;
(viii) in S. No. 321, for the entry in column (3), the entry “Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]” shall be substituted;
(ix) after S. No. 341 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“341A
8450
Household or laundry-type washing machines, including machines which both wash and dry” ;
(x) after S. No. 376A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“376AA
8507 60 00
Lithium-ion Batteries
376AB
8508
Vacuum cleaners
376AC
8509
Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder]

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

hall be inserted, namely:-
“401A
8705
Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)” ;
(xiv) after S. No. 402 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“402A
8709
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles” ;
(xv) after S. No. 403 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“403A
8716
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

including square) other than Lithium-ion battery” shall be substituted;
(v) S. Nos. 140, 141, 142 and the entries relating thereto, shall be omitted;
(vi) S. No. 146 and the entries relating thereto, shall be omitted;
(vii) in S. No. 154, for the brackets, words and figures “[other than computer monitors not exceeding 20 inches and set top box for television]”, the brackets, words, figures and letters “[other than computer monitors not exceeding 20 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 68 cm]” shall be substituted;
(viii) S. No. 167 and the entries relating thereto, shall be omitted;
(ix) S. No. 171 and the entries relating thereto, shall be omitted;
(x) S. No. 175 and the entries relating thereto, shall be omitted;
(xi) S. No. 224 and the entries relating thereto, shall be omitted.
2. This notification shall come into force on the 27th July, 2018.
[F.No.354/255/2018-TRU]
(Gunjan Kumar Verm

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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
20/2018 Dated:- 26-7-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.20/2018- Integrated Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 697 (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 (Depar

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 71
Rupee notes or coins when sold to Reserve Bank of India or the Government of India”;
(vi) after S. No. 132 and the entr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“152
Any Chapter except 71
Rakhi (other than those made of goods falling under Chapter 71)”.
2. 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-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-Integrated Tax (Rate) dated 25th January, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification 05/2017-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
21/2018 Dated:- 26-7-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 21/2018- Integrated Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 698 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of the Council, hereby makes

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

accumulated input tax credit lying unutilised in balance, after payment of tax for and upto the month of July, 2018, on the inward supplies received up to the 31st day of July 2018, shall lapse.”.
[F.No.354/255/2018-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: – The principal notification No.5/2017-Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 670(E), dated the 28th June, 2017 and last amended vide notification No. 46/2017-Integrated Tax (Rate) dated 14th November, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1395 (E), dated the 1

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to prescribe concessional IGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
22/2018 Dated:- 26-7-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 22/2018 -Integrated Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 699 (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 being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the inter-state supplies of handicraft goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2), from so much integrated tax leviable thereon under

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es of wood (including inlay work, casks, barrel, vats)
5 %
4.
4414
Wooden frames for painting, photographs, mirrors, etc.
5 %
5.
4420
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work (including lathe and lacquer work, ambadi sisal craft)
5 %
6.
4503 90 90,
4504 90
Art ware of cork (including articles of sholapith)
5 %
7.
4601 and
4602
Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah [including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]
5 %
8.
4802
Hand-made paper and paperboard
5 %
9.
4823
Articles made of paper mache
5%
10.
5607, 5609
Coir articles
5%
11.
5609 00 20,
5609 00 90
Toran, Doorway Decoration made from c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase]
5 %
26.
7113 11 10
Silver filigree work
3%
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewellery, cardamom garland)
3%
28.
7326 90 99
Artware of iron
5 %
29.
7419 80
Artware of brass, copper/copper alloys, electro plated with nickel/silver
5 %
30.
7616 99 90
Aluminium art ware
5 %
31.
8306
Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)
5 %
32.
9405 10
Handcrafted lamps (including Panchloga lamp)
5 %
33.
9401 50, 9403 80
Furniture of bamboo, rattan, and cane
5 %
34.
9503
Dolls or other toys made of wood or metal or textile material (including wooden toys of Sawantwadi, Channapatna toys, Thanjavur doll)
5 %
35.
9504
Ganjifa card
5 %
36.
9

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s “7419 99”
3. Substituted vide Notification No. 13/2025-Integrated Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
“Table
 S.No.
Chapter, Heading, Subheading or Tariff item
Description of Goods
Rate
(1)
(2)
(3)
(4)
1.
3406
Handcrafted candles
12 %
2.
4202 22, 4202 29, 4202 3110,
4202 3190,
4202 32,
4202 39
Handbags including pouches and purses; jewellery box
12%
3.
4416,
4421 99 90
Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)
12 %
4.
1[4414]
Wooden frames for painting, photographs, mirrors etc
12 %
5.
4420
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]
12 %
6.
4503 90 90
4504 90
Art ware of cork [including articles of sholapith]
12 %
7.
4601 and 4602
Mats, matting and screens of vegetable material, basketwork, wickerwork and other art

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

xceeding Rs. 1000 per piece
12 %
18.
6802
Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand)
12%
19.
6815 99 90
Stone art ware, stone inlay work
12 %
20.
6912 00 10
6912 00 20
Tableware and kitchenware of clay and terracotta, other clay articles
12%
21.
6913 90 00
Statuettes & other ornamental ceramic articles (incl blue potteries)
12 %
22.
7009 92 00
Ornamental framed mirrors
12 %
23.
7018 10
Bangles, beads and small ware
5 %
24.
7018 90 10
Glass statues [other than those of crystal]
12 %
25.
7020 00 90
Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]
12 %
26.
7113 11 10
Silver filigree work
3 %
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)
3 %
28.
7326 90 99
Art ware of iron
12 %
29.
2[7419 80]
Art ware of brass, copper/ copper alloys, electro plated with nickel/silver
12%
30.
7616 99 90
Alumin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
13/2018 Dated:- 26-7-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 13/2018-Union Territory Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 687 (E).- In exercise of the powers conferred by sub-section (1) of section 7, sub-section (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further ame

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional.
Explanation 2.- This item excludes the supplies covered under item 7 (v).
Explanation 3.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been ta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

and occasional in nature.
9
-“;
(ii) against serial number 9, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(vi) Multimodal transportation of goods.
Explanation.-
(a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;
(b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea;
(c) “multimodal transporter” means a person who,-
(A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and
(B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.
6
–
(vii) Goods transport services other

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018
14/2018 Dated:- 26-7-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 14/2018- Union Territory Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 688 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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.12/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

lodging and maintenance.
Nil
Nil”;
(d) after serial number 10 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“10A
Heading
9954
Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.
Nil
Nil”;
(e) against serial number 14, in the entry in column (3), for the words “declared tariff”, the words “value of supply” shall be substituted;
(f) against serial number 19A, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
(g) against serial number 19B, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
(h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

uaranteeing the loans taken by such undertakings or PSUs from the financial institutions.
Nil
Nil”;
(k) against serial number 36A, in the entry in column (3), after the figures “36” the word and figures “or 40” shall be inserted;
(l) after serial number 47 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“47A
Heading 9983 or Heading 9991
Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.
Nil
Nil”;
(m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“55A
Heading 9986
Services by way of artificial insemination of livestock (other than horses).
Nil
Nil”;
(n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inse

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”;
(o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“77A
Heading 9995
Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-
(i) activities relating to the welfare of industrial or agricultural labour or farmers; or
(ii) promotion of trade,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM)
15/2018 Dated:- 26-7-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 15/2018- Union Territory Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R.689 (E).- In exercise of the powers conferred by sub-section (3) of section 7 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 am

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

As) other than a body corporate, partnership or limited liability partnership firm.
A banking company or a non-banking financial company, located in the taxable territory.”;
(ii) in the Explanation, after clause (f), the following clause shall be inserted, namely: –
'(g) “renting of immovable property” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property.'.
2. This notification shall come into force with effect from 27th of July, 2018.
[F. No. 354/13/2018- TRU]
(Gunj

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 14/2017- Union Territory Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service
16/2018 Dated:- 26-7-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 16/2018-Union Territory Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 690 (E).- In exercise of the powers conferred by clause (i) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (2) of section 7 of the Central Goods and Services Tax Act, 2017 (12 of 2017),

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =