Seeks to amend Notification No. 01\/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it\u2019s 28th meeting held on 21.07.2018
18\/2018 Dated:- 26-7-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
\nMINISTRY OF FINANCE
\n(Department of Revenue)
\nNotification No. 18\/2018-Central Tax (Rate)
\nNew Delhi, the 26th July, 2018
\nG.S.R. 692 (E).- In exercise of the powers conferred by sub-section (1) of section 9 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-Central 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. 673(E), dated the 28th June, 2017, namely:-
\nIn the said notification, –
\n(A<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mn (3), the entry “Coir mats, matting, floor covering and handloom durries”, shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hall be substituted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt, electric or other; heat pumps other than air conditioning machines of heading 8415″; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cles, 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)” ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) S. Nos. 140, 141, 142 and the entries relating thereto, shall be omitted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to amend Notification No. 01\/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it\u2019s 28th meeting held on 21.07.201818\/2018 Dated:- 26-7-2018 Central GST (CGST) RateGSTCGST RateCGST RateGOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 18\/2018-Central Tax (Rate) New Delhi, the 26th July, 2018 G.S.R. 692 … Continue reading “Seeks to amend Notification No. 01\/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it\u2019s 28th meeting held on 21.07.2018”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12801","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12801","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12801"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12801\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12801"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12801"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(vi) in S. No. 219A, for the entry in column (3), the entry “all goods” shall be substituted;
\n(vii) in S. No. 222, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
\n“61 or 6501 or 6505
\nArticle of apparel and clothing accessories or cap\/topi, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece”;
\n(viii) in S. No. 225, in column (3), for the figure “500” the figure “1000” shall be substituted;
\n(ix) in S. No. 264, for the entry in column (3), the entry “Biomass briquettes or solid bio fuel pellets”, shall be substituted;
\n(B) in Schedule II-6%, –
\n(i) S. No. 57B and the entries relating thereto shall be omitted;
\n(ii) after S. No. 96 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n“96A
\n4409
\nBamboo flooring”;
\n(iii) in S. No. 146, in the entry in column (3), the words<\/p>\n
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\n“9619 00 30, 9619 00 40, or 9619 00 90
\nAll goods”;
\n(C) in Schedule III – 9%, –
\n(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;
\n(ii) after S. No. 52 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
\n“52A
\n3208
\nPaints 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
\n52B
\n3209
\nPaints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
\n52C
\n3210
\nOther paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for fini<\/p>\n
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\n(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;
\n(ix) after S. No. 341 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
\n“341A
\n8450
\nHousehold or laundry-type washing machines, including machines which both wash and dry” ;
\n(x) after S. No. 376A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
\n“376AA
\n8507 60 00
\nLithium-ion Batteries
\n376AB
\n8508
\nVacuum cleaners
\n376AC
\n8509
\nElectro-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]
\n376AD
\n8510
\nShavers, hair clippers and hair-removing applianc<\/p>\n
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\n(xiv) after S. No. 402 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
\n“402A
\n8709
\nWorks 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” ;
\n(xv) after S. No. 403 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
\n“403A
\n8716
\nTrailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand p<\/p>\n
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\n(vi) S. No. 146 and the entries relating thereto, shall be omitted;
\n(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;
\n(viii) S. No. 167 and the entries relating thereto, shall be omitted;
\n(ix) S. No. 171 and the entries relating thereto, shall be omitted;
\n(x) S. No. 175 and the entries relating thereto, shall be omitted;
\n(xi) S. No. 224 and the entries relating thereto, shall be omitted.
\n2. This notification shall come into force on the 27th July, 2018.
\n[F.No.354\/255\/2018-TRU]
\n(Gunjan Kumar Verma)
\nUnder Secretary to the Government of India
\nNote: – The principal notification<\/p>\n
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