Goods and Services Tax

M/s. DHANALAKSHMI TIMBERS Versus THE COMMERCIAL TAX OFFICER, PUNALUR, FAST TRACK TEAM, KOLLAM, REPRESENTED BY INSPECTING ASST. COMMISSIONER, KOTTARAKKARA AND KERALA SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM
VAT and Sales Tax
2018 (8) TMI 66 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 26-7-2018
W.A. No.1334 of 2018
CST, VAT & Sales Tax
Mr. K. Vinod Chandran And Mr. Ashok Menon, JJ.
For The Appellant : ADVS.SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON AND  SMT. K. KRISHNA
For The Respondent : SRI. MOHAMMED RAFIQ
JUDGMENT
Vinod Chandran, J:
The appellant, a registered dealer under the Kerala Value Added Tax Act, 1963 [for “KGST Act”], seeks, by the writ petition, the judgment in which is impu

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filed before the Tribunal in the year 2013. The provision under Section 17D required the assessment to be completed by a team of officers, called “Fast Track Team”, and an appeal is provided only to the Tribunal. The appeal also had a pre-condition of deposit of the tax demanded on assessment. These were measures brought out only to specifically see that the assessments under the earlier tax regime is completed in a time bound manner. It is also submitted that the appeal under Section 17D has to be filed within 45 days and there is no provision for condonation of delay. The appeal filed by the appellant was grossly delayed and the pre-condition also was not satisfied. Hence, there is no appeal pending before the Tribunal and it is also subm

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r the sustainability of Exhibit P4 as of now, since the appellant is guilty of laches on account of the long delay. The appellant is said to have filed an appeal itself in the year 2011, belatedly too. The pre-condition of deposit of the tax demanded was also not satisfied. The appellant also did not choose to approach this Court under Article 226 of the Constitution at that point. We also see that Exhibit P4 was issued by the Commercial Tax Officer, Irinjalakuda on 17.12.2013. The writ petition itself is filed in the year 2018. Considering the entire circumstances, we are not inclined to entertain the appeal and we find no infirmity in the judgment of the learned Single Judge.
The Writ Appeal is dismissed, leaving the parties to suffer th

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M/s Smart Value Products & Services Ltd. Versus Commissioner of Central Goods & Service Tax, Noida
Service Tax
2018 (7) TMI 1758 – CESTAT ALLAHABAD – TMI
CESTAT ALLAHABAD – AT
Dated:- 26-7-2018
ST/70817/2018-CU[DB] – FINAL ORDER NO-71643/2018
Service Tax
Mr. Ashok Jindal, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical)
Shri Anurag Mishra & Ms Pragya Pandey, Advocates for Appellant
Shri Rajeev Ranjan, Additional Commissioner (AR), for Respondent
ORDER
Per: Ashok Jindal
The appellant is in appeal against the impugned order wherein service tax has been demanded against them under the category of 'Commercial Training & Coaching Services' for the period 1st April, 2009 to 31st March, 2014 by issuance of show cause notice dated 21st October, 2014 along with interest and various penalties have also been imposed.
2. The facts of the case are that the appellant is a service provider and engaged in the selling of Healthcare, Lifestyle, Homecare, Perso

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xtended period of limitation. The matter was adjudicated. The demand of service tax was confirmed along with interest and penalties were also imposed. Against the said order, the appellant is before us.
3. The learned counsel of the appellant submits that the appellant is selling study materials for the coaching centers which are providing coaching services. The appellant is selling study material independently and have no nexus with the coaching institutes who are separately registered companies with Registrar of Companies, Income Tax Department, Education Department and with all other statutory bodies for providing coaching services the appellant is only selling study material for the students who are enrolled themselves for providing coaching with these coaching institutes namely M/s APLL. The appellant have no nexus with these companies and appellant is selling study material and nor providing any service to the students or to these companies namely M/s APLL. Therefore, service ta

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no service tax is payable, as held by this Tribunal in the case of M/s Chate Coaching Classes Pvt. Ltd. Vs Commissioner of Central Excise, Aurangabad reported at 2013 (29) S.T.R. 138 (Tri.-Mum.).
4. On the other hand learned A.R. reiterated the finding of the impugned order.
5. Heard the parties and considered the submission in details.
6. On perusal of record, we find that facts of the case are not in dispute that the coaching centers are registered coaching center and provide services to their students. The coaching centers are also private limited companies and having separate identity known by the Registrar of Companies. We further take note on the fact that appellant is engaged in only selling of study material to the students of these coaching centers and paying VAT on sale of these study material. Therefore, in the light of decision of this Tribunal in the case of M/s Chate Coaching Classes Pvt. Ltd. (Supra), the amount collected by the appellant by selling of study material

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M/s. CAM WINDOWS Versus THE ASSISTANT STATE TAX OFFICER, ALUVA, THE STATE TAX OFFICER, MATTANCHERRY AND THE COMMISSIOENR OF STATE TAX, THIRUVANANTHAPURAM
GST
2018 (7) TMI 1747 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 26-7-2018
W. P. (C). No. 25086 of 2018
GST
FOR THE PETITIONER : ADVS.SRI.AJI V.DEV, SMT.O.A.NURIYA AND SRI.ALAN PRIYADARSHI DEV
FOR THE RESPONDENT : GOVERNMENT PLEADER DR.THUSHARA
JUDGMENT
The petitioner, a registered dealer under the Centra

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Seeks to exempt IGST calculated on the assessable value over and above the value (Pool in Price) at which Urea is sold by Department of Fertilizers to Fertilizer Marketing Entities on high sea sale basis.
55/2018 Dated:- 26-7-2018 Customs -Tariff
Customs
Miscellaneous Exemption Notifications
Cus
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 55/2018 -Customs
New Delhi, the 26th July, 2018
G.S.R. 705 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of Customs Tariff Act, 1975, (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby ex

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Seeks to amend Notification No. 1/2017 -Compensation Cess (Rate) dated 28.06.2017 togive effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
2/2018 Dated:- 26-7-2018 Compensation CESS Rate
GST
GST Cess Rate
GST CESS Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 2/2018-Compensation Cess (Rate)
New Delhi, the 26th July, 2018
G.S.R. 704 (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 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 th

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Seeks to amend Notification 01/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
18/2018 Dated:- 26-7-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
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:-

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S. No. 219, for the entry in column (3), the entry “Coir mats, matting, floor covering and handloom durries”, shall be substituted;
(vi) in S. No. 219A, for the entry in column (3), the entry “all goods” shall be substituted;
(vii) in S. No. 222, for entries 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 t

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and (3), the following entries shall be substituted, namely:-
“9619 00 30, 9619 00 40, or 9619 00 90
All goods”;
(C) in Schedule III – 9%, –
(i) in S. No. 25, in column (3), after the words, “of any strength”, the brackets and words “[other than ethyl alcohol supplied to Oil Marketing Companies for blending 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

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refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415″;
(viii) in S. No. 321, for the entry in column (3), the entry “Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]” shall be substituted;
(ix) 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 cl

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8705
Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)” ;
(xiv) after S. No. 402 and the entries relating thereto, the following serial number and 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

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attery” shall be substituted;
(v) S. Nos. 140, 141, 142 and the entries relating thereto, shall be omitted;
(vi) S. No. 146 and the entries relating thereto, shall be omitted;
(vii) in S. No. 154, for the brackets, words and figures “[other than computer monitors not exceeding 20 inches and set top box for television]”, the brackets, words, figures and letters “[other than computer monitors not exceeding 20 inches, 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
N

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Seeks to prescribe concessional UTGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
21/2018 Dated:- 26-7-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 21/2018 -Union Territory Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 703 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 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 exempts the intra-state supplies of handicraft goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2), from so much union territory ta

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products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)
2.5 %
4.
4414
Wooden frames for painting, photographs, mirrors, etc.
2.5 %
5.
4420
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery
box, wood lathe and lacquer work (including lathe and lacquer work, ambadi sisal craft)
2.5 %
6.
4503 90 90
4504 90
Art ware of cork (including articles of sholapith)
2.5 %
7.
4601 and
4602
Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah [including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]
2.5 %
8.
4802
Hand-made paper and paperboard
2.5 %
9.
4823
Articles made of paper mache
2.5%
10.
5607, 5609
Coir articles
2.5%
11.
5609 00 2

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%
24.
7018 90 10
Glass statues [other than those of crystal]
2.5 %
25.
7020 00 90
Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase]
2.5 %
26.
7113 11 10
Silver filigree work
1.5 %
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewellery, cardamom garland)
1.5 %
28.
7326 90 99
Artware of iron
2.5 %
29.
7419 80
Artware of brass, copper/copper alloys, electro plated with nickel/silver
2.5 %
30.
7616 99 90
Aluminium art ware
2.5 %
31.
8306
Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)
2.5 %
32.
9405 10
Handcrafted lamps (including Panchloga lamp)
2.5 %
33.
9401 50,
9403 80
Furniture of bamboo, rattan, and cane
2.5 %
34.
9503
Dolls or other toys made of wood or metal

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before it was read as, “4414 00 00”
2. Substituted vide Notification No. 20/2021-Union Territory Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as, “7419 99”
3. Substituted vide Notification No. 13/2025-Union Territory Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
“Table
S.No.
Chapter, Heading, Subheading or Tariff item
Description of Goods
Rate
(1)
(2)
(3)
(4)
1.
3406
Handcrafted candles
6 %
2.
4202 22, 4202 29, 4202 3110, 4202 3190,
4202 32, 4202 39
Handbags including pouches and purses; jewellery box
6 %
3.
4416, 4421 99 90
Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)
6 %
4.
1[4414]
Wooden frames for painting, photographs, mirrors etc
6 %
5.
4420
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]
6 %
6.
4503

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10
Hand embroidered articles
2.5 %
16.
6117, 6214
Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece
2.5 %
17.
6117, 6214
Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece
6 %
18.
6802
Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand)
6 %
19.
6815 99 90
Stone art ware, stone inlay work
6 %
20.
6912 00 10
6912 00 20
Tableware and kitchenware of clay and terracotta, other clay articles
6%
21.
6913 90 00
Statuettes & other ornamental ceramic articles (incl blue potteries)
6 %
22.
7009 92 00
Ornamental framed mirrors
6 %
23.
7018 10
Bangles, beads and small ware
2.5 %
24.
7018 90 10
Glass statues [other than those of crystal]
6 %
25.
7020 00 90
Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]
6 %
26.
7113 11 10
Silver filigree work
1.5 %
27.
7117
Handmade imitation jewellery (including natural seed

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Seeks to amend Notification 05/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
20/2018 Dated:- 26-7-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 20/2018-Union Territory Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 702 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) the Central Government, on the recommendations of the

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respect of said goods, the accumulated input tax credit lying unutilised in balance, after payment of tax for and upto the month of July, 2018, on the inward supplies received up to the 31st day of July 2018, shall lapse.”.
[F.No.354/255/2018-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: – The principal notification No.5/2017- Union territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 714(E), dated the 28th June, 2017 and last amended vide notification No. 44/2017- Union territory Tax (Rate) dated 14th November,2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) v

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Seeks to amend Notification 02/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
19/2018 Dated:- 26-7-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 19/2018- Union Territory Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 701 (E).- In exercise of the powers conferred by sub-sections (1) of section 8 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 further amendments in the notification of the Government of India in the M

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reto, the following shall be substituted, namely: –
“102A
2306
De-oiled rice bran
Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018”;
(iv) after S. No. 114 and the entries 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 an

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151 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“152
Any Chapter except 71
Rakhi (other than those made of goods falling under Chapter 71)”.
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.2/2017- 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. 711(E), dated the 28th June, 2017and last amended by Notification No. 7/2018 Union Territory Tax(Rate) dated 25th January, 2018 published in the Gazette of India, Extraordina

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Seeks to insert explanation in an item in notification No. 11/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017
17/2018 Dated:- 26-7-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 17/2018-Union Territory Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 691 (E).- In exercise of the powers conferred by sub-section (3) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of

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Seeks to amend notification No. 14/2017- Union Territory Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service
16/2018 Dated:- 26-7-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 16/2018-Union Territory Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 690 (E).- In exercise of the powers conferred by clause (i) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (2) of section 7 of the Central Goods and Services Tax Act, 2017 (12 of 2017),

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Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM)
15/2018 Dated:- 26-7-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 15/2018- Union Territory Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R.689 (E).- In exercise of the powers conferred by sub-section (3) 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 further am

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As) other than a body corporate, partnership or limited liability partnership firm.
A banking company or a non-banking financial company, located in the taxable territory.”;
(ii) in the Explanation, after clause (f), the following clause shall be inserted, namely: –
'(g) “renting of immovable property” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property.'.
2. This notification shall come into force with effect from 27th of July, 2018.
[F. No. 354/13/2018- TRU]
(Gunj

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Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018
14/2018 Dated:- 26-7-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 14/2018- Union Territory Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 688 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 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.12/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part

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lodging and maintenance.
Nil
Nil”;
(d) after serial number 10 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“10A
Heading
9954
Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.
Nil
Nil”;
(e) against serial number 14, in the entry in column (3), for the words “declared tariff”, the words “value of supply” shall be substituted;
(f) against serial number 19A, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
(g) against serial number 19B, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
(h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted,

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uaranteeing the loans taken by such undertakings or PSUs from the financial institutions.
Nil
Nil”;
(k) against serial number 36A, in the entry in column (3), after the figures “36” the word and figures “or 40” shall be inserted;
(l) after serial number 47 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“47A
Heading 9983 or Heading 9991
Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.
Nil
Nil”;
(m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“55A
Heading 9986
Services by way of artificial insemination of livestock (other than horses).
Nil
Nil”;
(n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inse

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the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”;
(o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“77A
Heading 9995
Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-
(i) activities relating to the welfare of industrial or agricultural labour or farmers; or
(ii) promotion of trade,

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Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
13/2018 Dated:- 26-7-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 13/2018-Union Territory Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 687 (E).- In exercise of the powers conferred by sub-section (1) of section 7, sub-section (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further ame

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ant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional.
Explanation 2.- This item excludes the supplies covered under item 7 (v).
Explanation 3.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been ta

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and occasional in nature.
9
-“;
(ii) against serial number 9, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(vi) Multimodal transportation of goods.
Explanation.-
(a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;
(b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea;
(c) “multimodal transporter” means a person who,-
(A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and
(B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.
6
–
(vii) Goods transport services other

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Seeks to prescribe concessional IGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
22/2018 Dated:- 26-7-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 22/2018 -Integrated Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 699 (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 exempts the inter-state supplies of handicraft goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2), from so much integrated tax leviable thereon under

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es of wood (including inlay work, casks, barrel, vats)
5 %
4.
4414
Wooden frames for painting, photographs, mirrors, etc.
5 %
5.
4420
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work (including lathe and lacquer work, ambadi sisal craft)
5 %
6.
4503 90 90,
4504 90
Art ware of cork (including articles of sholapith)
5 %
7.
4601 and
4602
Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah [including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]
5 %
8.
4802
Hand-made paper and paperboard
5 %
9.
4823
Articles made of paper mache
5%
10.
5607, 5609
Coir articles
5%
11.
5609 00 20,
5609 00 90
Toran, Doorway Decoration made from c

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ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase]
5 %
26.
7113 11 10
Silver filigree work
3%
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewellery, cardamom garland)
3%
28.
7326 90 99
Artware of iron
5 %
29.
7419 80
Artware of brass, copper/copper alloys, electro plated with nickel/silver
5 %
30.
7616 99 90
Aluminium art ware
5 %
31.
8306
Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)
5 %
32.
9405 10
Handcrafted lamps (including Panchloga lamp)
5 %
33.
9401 50, 9403 80
Furniture of bamboo, rattan, and cane
5 %
34.
9503
Dolls or other toys made of wood or metal or textile material (including wooden toys of Sawantwadi, Channapatna toys, Thanjavur doll)
5 %
35.
9504
Ganjifa card
5 %
36.
9

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s “7419 99”
3. Substituted vide Notification No. 13/2025-Integrated Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
“Table
 S.No.
Chapter, Heading, Subheading or Tariff item
Description of Goods
Rate
(1)
(2)
(3)
(4)
1.
3406
Handcrafted candles
12 %
2.
4202 22, 4202 29, 4202 3110,
4202 3190,
4202 32,
4202 39
Handbags including pouches and purses; jewellery box
12%
3.
4416,
4421 99 90
Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)
12 %
4.
1[4414]
Wooden frames for painting, photographs, mirrors etc
12 %
5.
4420
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]
12 %
6.
4503 90 90
4504 90
Art ware of cork [including articles of sholapith]
12 %
7.
4601 and 4602
Mats, matting and screens of vegetable material, basketwork, wickerwork and other art

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xceeding Rs. 1000 per piece
12 %
18.
6802
Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand)
12%
19.
6815 99 90
Stone art ware, stone inlay work
12 %
20.
6912 00 10
6912 00 20
Tableware and kitchenware of clay and terracotta, other clay articles
12%
21.
6913 90 00
Statuettes & other ornamental ceramic articles (incl blue potteries)
12 %
22.
7009 92 00
Ornamental framed mirrors
12 %
23.
7018 10
Bangles, beads and small ware
5 %
24.
7018 90 10
Glass statues [other than those of crystal]
12 %
25.
7020 00 90
Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]
12 %
26.
7113 11 10
Silver filigree work
3 %
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)
3 %
28.
7326 90 99
Art ware of iron
12 %
29.
2[7419 80]
Art ware of brass, copper/ copper alloys, electro plated with nickel/silver
12%
30.
7616 99 90
Alumin

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Seeks to amend Notification 05/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
21/2018 Dated:- 26-7-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 21/2018- Integrated Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 698 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of the Council, hereby makes

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accumulated input tax credit lying unutilised in balance, after payment of tax for and upto the month of July, 2018, on the inward supplies received up to the 31st day of July 2018, shall lapse.”.
[F.No.354/255/2018-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: – The principal notification No.5/2017-Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 670(E), dated the 28th June, 2017 and last amended vide notification No. 46/2017-Integrated Tax (Rate) dated 14th November, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1395 (E), dated the 1

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Seeks to amend Notification 02/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
20/2018 Dated:- 26-7-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
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 (Depar

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following shall be substituted, namely: –
“102A
2306
De-oiled rice bran
Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018”;
(iv) after S. No. 114 and the entries 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 entr

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entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“152
Any Chapter except 71
Rakhi (other than those made of goods falling under Chapter 71)”.
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.2/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 667 (E), dated the 28th June, 2017and last amended by Notification No. 8/2018-Integrated Tax (Rate) dated 25th January, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3,

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Seeks to amend Notification 01/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
19/2018 Dated:- 26-7-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 19/2018-Integrated Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 696 (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), 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- 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. 666 (E), dated the 28th June, 2017, namely:- In the said notification,

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) in S. No. 219, for the entry in column (3), the entry “Coir mats, matting, floor covering and handloom durries”, shall be substituted;
(vi) in S. No. 219A, for the entry in column (3), the entry “all goods” shall be substituted;
(vii) in S. No. 222, for entries 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- 12%, –
(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.

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tries in columns (2) and (3), the following entries shall be substituted, namely:-
“9619 00 30, 9619 00 40, or 9619 00 90
All goods”;
(C) in Schedule III – 18%, –
(i) in S. No. 25, in column (3), after the words, “of any strength”, the brackets and words “[other than ethyl alcohol supplied to Oil Marketing Companies for blending 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 dist

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erators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415″;
(viii) in S. No. 321, for the entry in column (3), the entry “Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]” shall be substituted;
(ix) 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]

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hall be inserted, namely:-
“401A
8705
Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)” ;
(xiv) after S. No. 402 and the entries relating thereto, the following serial number and 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-loa

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including square) other than Lithium-ion battery” shall be substituted;
(v) S. Nos. 140, 141, 142 and the entries relating thereto, shall be omitted;
(vi) S. No. 146 and the entries relating thereto, shall be omitted;
(vii) in S. No. 154, for the brackets, words and figures “[other than computer monitors not exceeding 20 inches and set top box for television]”, the brackets, words, figures and letters “[other than computer monitors not exceeding 20 inches, 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 Verm

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Seeks to insert explanation in an item in notification No. 8/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017
18/2018 Dated:- 26-7-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 18/2018-Integrated Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 686 (E).- In exercise of the powers conferred by sub-section (3) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the

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Seeks to amend notification No. 11/2017- Integrated Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service
17/2018 Dated:- 26-7-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 17/2018- Integrated Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R..685 (E).- In exercise of the powers conferred by clause (i) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 7 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government

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Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM)
16/2018 Dated:- 26-7-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 16/2018- Integrated Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 684 (E).- In exercise of the powers conferred by sub-section (3) of section 5 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 notifi

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porate, partnership or limited liability partnership firm.
A banking company or a non-banking financial company, located in the taxable territory.”;
(ii) in the Explanation, after clause (f), the following clause shall be inserted, namely: –
'(g) “renting of immovable property” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property.'.
2. This notification shall come into force with effect from 27th of July, 2018.
[F. No. 354/13/2018- TRU]
(Gunjan Kumar Verma)
Under S

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Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018
15/2018 Dated:- 26-7-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 15/2018- Integrated Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R.. 683 (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 India, Extraordinary, Part II, Section 3, Sub-section (i

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Nil
10F
Chapter 99
Services supplied by an establishment of a person in India to any establishment of that person outside India, which are treated as establishments of distinct persons in accordance with Explanation 1 in section 8 of the Integrated Goods and Services Tax Act, 2017.
Nil
Provided the place of supply of the service is outside India in accordance with section 13 of Integrated Goods and Services Tax Act, 2017.
10G
Chapter 99
Import of services by United Nations or a specified international organisation for official use of the United Nations or the specified international organisation.
Explanation. – For the purposes of this entry, unless the context otherwise requires, “specified international organisation” means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply.
Nil
Nil
10H
Chapter 99

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irs, after having issued a certificate to any foreign diplomatic mission or consular post in India, decides to withdraw the same subsequently, it shall communicate the withdrawal of such certificate to the foreign diplomatic mission or consular post;
(iv) that the exemption from the whole of the integrated tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate.”;
(d) after serial number 11 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“11A
Heading
9954
Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.
Nil
Nil”;
(e) against serial

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il
32B
Heading
9971
or
Heading
9991
Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.
Nil
Nil”;
(j) after serial number 35 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“35A
Heading 9971
Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings (PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the financial institutions.
Nil
Nil”;
(k) against serial number 37A, in the entry in column (3), after the figures “37”, the word and figures “or 41” shall be inserted;
(l) after serial number 49 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“49A
Heading 9983 or Heading 9991
Services by way of licensing, registration and analysis or testing of food s

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n) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957.
Nil
Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and

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Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018
14/2018 Dated:- 26-7-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 14/2018-Integrated Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 682(E).- In exercise of the powers conferred by sub-section (1) of section 5, sub-section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notificati

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purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional.
Explanation 2.- This entry excludes the supplies covered under the item 7 (v).
Explanation 3.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explan

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18
-“;
(ii) against serial number 9, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(vi) Multimodal transportation of goods.
Explanation.-
(a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;
(b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea;
(c) “multimodal transporter” means a person who,-
(A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and
(B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.
12
–
(vii) Goods transport services other than (i), (ii), (iii), (

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Seeks to prescribe concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
21/2018 Dated:- 26-7-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 21/2018 -Central Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 695 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 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 exempts the intra-state supplies of handicraft goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2), from so much central tax leviable thereon under section 9

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2.5 %
4.
4414
Wooden frames for painting, photographs, mirrors, etc.
2.5 %
5.
4420
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work (including lathe and lacquer work, ambadi sisal craft)
2.5 %
6.
4503 90 90,
4504 90
Art ware of cork (including articles of sholapith)
2.5 %
7.
4601 and
4602
Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah [including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]
2.5 %
8.
4802
Hand-made paper and paperboard
2.5 %
9.
4823
Articles made of paper mache
2.5%
10.
5607, 5609
Coir articles
2.5%
11.
5609 00 20,
5609 00 90
Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala

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cl. pots, jars, votive, cask, cake cover, tulip bottle, vase]
2.5 %
26.
7113 11 10
Silver filigree work
1.5 %
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewellery, cardamom garland)
1.5 %
28.
7326 90 99
Artware of iron
2.5 %
29.
7419 80
Artware of brass, copper/copper alloys, electro plated with nickel/silver
2.5 %
30.
7616 99 90
Aluminium art ware
2.5 %
31.
8306
Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)
2.5 %
32.
9405 10
Handcrafted lamps (including Panchloga lamp)
2.5 %
33.
9401 50,
9403 80
Furniture of bamboo, rattan, and cane
2.5 %
34.
9503
Dolls or other toys made of wood or metal or textile material (including wooden toys of Sawantwadi, Channapatna toys, Thanjavur doll)
2.5 %
35.
9504
Ganjifa car

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cation No. 20/2021-Central Tax (Rate) dated 28-12-2021 w.e.f. 01-01-2022 before it was read as “7419 99”
3. Substituted vide Notification No. 13/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
“Table
S.No.
Chapter, Heading, Subheading or Tariff item
Description of Goods
Rate
(1)
(2)
(3)
(4)
1.
3406
Handcrafted candles
6 %
2.
4202 22, 4202 29, 4202 31 10,
4202 31 90,
4202 32,
4202 39
Handbags including pouches and purses; jewellery box
6 %
3.
1[4414]
Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats)
6 %
4.
4414 00 00
Wooden frames for painting, photographs, mirrors etc
6 %
5.
4420
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]
6 %
6.
4503 90 90
4504 90
Art ware of cork [including articles of sholapith]
6 %
7.
4601 and 4602
Mats, matt

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g Rs. 1000 per piece
2.5 %
17.
6117, 6214
Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece
6 %
18.
6802
Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand)
6 %
19.
6815 99 90
Stone art ware, stone inlay work
6 %
20.
6912 00 10
6912 00 20
Tableware and kitchenware of clay and terracotta, other clay articles
6%
21.
6913 90 00
Statuettes & other ornamental ceramic articles (incl blue potteries)
6 %
22.
7009 92 00
Ornamental framed mirrors
6 %
23.
7018 10
Bangles, beads and small ware
2.5 %
24.
7018 90 10
Glass statues [other than those of crystal]
6 %
25.
7020 00 90
Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]
6 %
26.
7113 11 10
Silver filigree work
1.5 %
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)
1.5 %
28.
7326 90 99
Art ware of iron
6 %
29.
2[7419 80]
Art ware of b

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Seeks to amend Notification No 05/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
20/2018 Dated:- 26-7-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 20/2018-Central Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. 694 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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 Mini

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