Goods and Services Tax – 18/2018 – Dated:- 26-7-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 18/2018- Union Territory Tax (Rate) New Delhi, the 26th July, 2018 G.S.R. 700 (E).- In exercise of the powers conferred by sub-section (1) 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-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. 710 (E), dated the 28th June, 2017, namely:- In the said notification, – (A) in Schedule I – 2.5%, (i) after S. No. 102 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 102 A 2207 Ethyl alcohol supplied to Oil Mar
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es 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 except the items covered in 219 in Schedule I , shall be inserted at the end; (iv) S. No. 147 and the entries relating thereto shall be omitted; (v) after S. No. 185 and the entries relating thereto, the following serial number and the entrie
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ng 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 finishing leather ; (iii) after S. No. 54A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 54B 3214 Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics; painters fillings; non- refractory surfacing prepar
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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 appliances, with self-contained electric motor ; (xi) after S. No. 378 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 378A 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair-dre
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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 propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] ; (xvi) in S. No. 446, for entries in columns (2) and (3), the following entries shall be substituted, namely:- 9607 20 00 Parts of slide fasteners ; (xvii) after S. No. 449A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
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s, 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 No.1/2017- 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. 710 (E), dated the 28th June, 2017and last amended by Notification No. 6/2018-Union Territory Tax (Rate) dated 25th January, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide nu
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