Goods and Services Tax – 29/2018-Integrated Tax (Rate) – Dated:- 31-12-2018 – Government of India Ministry of Finance (Department of Revenue) Notification No. 29/2018-Integrated Tax (Rate) New Delhi, the 31st December, 2018 G.S.R. 1276 (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 Indi
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n 51 and not for making a taxable supply of goods or services. Nil Nil ; (b) after serial number 28 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 28A Heading 9971 Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY). Nil Nil ; (c) against serial number 35A, in the entry in column (3), after the letters and words PSUs from the , the words banking companies and shall be inserted; (d) against serial number 69, for the entry in column (2), the following entry shall be substituted namely: – Heading 9992 or Heading 9963 ; (e) serial number 70 and the entries relating thereto, shall be omit
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