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.
25/2018-Integrated Tax (Rate) Dated:- 31-12-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 25/2018-Integrated Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1264 (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,
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shall be substituted;
(v) against S. No. 225, for the entry in column (3), the entry “Footwear of sale value not exceeding ₹ 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: –
“225A
6602 00 00
Walking-sticks including seat sticks
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 cen
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ntries 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:-
“171A
6305 32 00
Flexible intermediate bulk containers”;
(iv) against S. No. 173, in the entry in column (3), the words “walking-sticks, seatsticks,” shall be omitted;
(v) S. No. 177 and the entries relating thereto, shall be omitted;
(d) in Schedule III – 18%, –
(i) S. No. 121A shall be re-numbered as S. No. 121B, and before S. No. 121B as so re-numbered, the following serial number and entries shall be inserted, namely: –
“121A
4012
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber”;
(ii) S. Nos. 142, 143 and 144 and the entries relating thereto shall be omitted;
(iii) against S. No. 369A, for the entry in column (3), the entry “Transmission shafts (including cam shafts and crank shafts) and cranks; bearing hou
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S. No. 440B and before S. No. 440B as so re-numbered, the following serial number and entries shall be inserted, namely:
“440A
9504
Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc.]”;
(e) in Schedule IV – 28%, –
(i) S. No. 47 and the entries relating thereto shall be omitted;
(ii) S. No. 135 and the entries relating thereto shall be omitted;
(iii) against S. No. 139, in the entry in column (3), after the words “other than Lithiumion battery”, the words “and other Lithium-ion accumulators including Lithium-ion power banks” shall be inserted;
(iv) S. No. 151 and the entries relating thereto shall be omitted;
(v) against S. No. 154, in the entry in column (3), for the figures and word “20 inches” and the figures and letters “68 cm”, t
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