Goods and Services Tax – 24/2018 – Dated:- 31-12-2018 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 24/2018- Union territory Tax (Rate) New Delhi, the 31st December, 2018 G.S.R. 1267 (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) 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 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 the opening paragraph, after the brackets, words and figures (14 of 2017) , the word
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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. 11/2017-Union Territory Tax (Rate), dated 28th June, 2017 [G.S.R. 702(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service. ; (viii) S. No. 243A shall be re-numbered as S. No. 243B, and before S. No.
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No. 173, in the entry in column (3), the words walking-sticks, seat-sticks, shall be omitted; (v) S. No. 177 and the entries relating thereto, shall be omitted; (d) in Schedule III – 9%, – (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 housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) shall be substituted; (iv) after S. No. 376AA and th
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er than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc.] ; (e) in Schedule IV – 14%, – (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 Lithium-ion 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 , the figures and word 32 inches shall respectively be substituted; (vi) for S. No. 174 and the entries relating thereto, the following serial number and the entries shall be substituted, namely: – 174 8714 Parts and accessories of vehicles of heading 8711 ; (vii) S. No. 215 and the entries relating thereto shall be omitted. 2. This
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