Goods and Services Tax – 20/2018 – Dated:- 26-7-2018 – 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 (Department of Revenue), No.2/2017- 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. 667 (E), dated the 28th Jun
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es 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 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 ac
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