Seeks to further amend notification No. 1\/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting
24\/2018 Dated:- 31-12-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
\nMINISTRY OF FINANCE
\n(Department of Revenue)
\nNotification No. 24\/2018-Central Tax (Rate)
\nNew Delhi, the 31st December, 2018
\nG.S.R. 1261 (E).- In exercise of the powers conferred by sub-section (1) of section 9 and 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-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, <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ollowing serial number and entries shall be inserted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ideo game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to further amend notification No. 1\/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting24\/2018 Dated:- 31-12-2018 Central GST (CGST) RateGSTCGST RateCGST RateGOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 24\/2018-Central Tax (Rate) New Delhi, the 31st December, 2018 … Continue reading “Seeks to further amend notification No. 1\/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting”<\/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-15812","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15812","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=15812"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15812\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (vi) for S. No. 225A and the entries relating thereto, the following serial numbers and entries shall be substituted, namely: –
\n“225A
\n6602 00 00
\nWalking-sticks including seat sticks
\n225B
\n6815
\nFly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks”;
\n (vii) against S. No. 234, in the entry in column (3), the following Explanation shall be inserted in the end, namely: –
\n “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-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(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<\/p>\n
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\n“171A
\n6305 32 00
\nFlexible intermediate bulk containers”;
\n (iv) against S. No. 173, in the entry in column (3), the words “walking-sticks, seat-sticks,” shall be omitted;
\n (v) S. No. 177 and the entries relating thereto, shall be omitted;
\n(d) in Schedule III – 9%, –
\n (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: –
\n“121A
\n4012
\nRetreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber”;
\n (ii) S. Nos. 142, 143 and 144 and the entries relating thereto shall be omitted;
\n (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; f<\/p>\n
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\nspecial 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.]”;
\n(e) in Schedule IV – 14%, –
\n(i) S. No. 47 and the entries relating thereto shall be omitted;
\n(ii) S. No. 135 and the entries relating thereto shall be omitted;
\n(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;
\n(iv) S. No. 151 and the entries relating thereto shall be omitted;
\n(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;
\n(vi) for S. No. 174 and the entries relating thereto, the followin<\/p>\n
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