Notification no. 18/2018-Central Tax (Rate) ,dt. 26-07-2018-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’s 28th meeting held on 21.07.2018

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 18/2018-Central Tax (Rate)

New Delhi, the 26th July, 2018

G.S.R. (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:-
In the said notification, –

(A) in Schedule I – 2.5%

(i) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)”;

(ii)  for entries  the following entries shall be substituted, namely:-

Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use”;

(iii) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

Fertilizer grade phosphoric acid”;

(iv) in the entry  the comma and words “, including coir pith compost put up in unit container and bearing a brand name” shall be inserted at the end;

(v)  for the entry “Coir mats, matting, floor covering and handloom durries”, shall be substituted;

(vi)  for the entry in  the entry “all goods” shall be substituted;

(vii) in  for entries in  the following entries shall be substituted, namely:-

Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece”;

(viii) for the figure “500” the figure “1000” shall be substituted;

(ix) the entry “Biomass briquettes or solid bio fuel pellets”, shall be substituted;

(B) in Schedule II-6%, –

(i) the entries relating thereto shall be omitted;

(ii) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

(iii) the entry  the words “except the items covered in 219 in Schedule I”, shall be inserted at the end;

(iv) the entries relating thereto shall be omitted;

(v) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

(vi) for the entries relating thereto, the following serial numbers and the entries shall be substituted, namely: –

Hand operated rubber roller

Nozzles for drip irrigation equipment or nozzles for sprinklers”;

after S. No. 206 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

Fuel Cell Motor Vehicles ” ;

Slide fasteners”;

(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  the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-

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

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium

Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather.

(iii) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like.

(iv)  after the words, “or end-jointed” the brackets and words, “[other than bamboo flooring]” shall be added;
(v) the words “except the items covered in Schedule I”, shall be inserted at the end;
(vi)  the entry “Other articles of copper [other than Brass Kerosene Pressure Stove]” shall be substituted;
(vii) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“319A 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415”;

(viii) 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  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 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 clippers and hair-removing appliances, with self-contained electric motor”;

(xi) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
378A 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545” ;

(xii) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

383C 8528 Television set (including LCD or LED television) of screen size not exceeding 68 cm” ;

(xiii) after the entries relating thereto, the following serial number and the entries shall 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  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  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 agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]” ;

(xvi) in  the following entries shall be substituted, namely:-

“9607 20 00 Parts of slide fasteners”;

(xvii) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

449AA 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations”;

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.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 and last amended by Notification No. 6/2018 Central Tax(Rate) dated 25th January,2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 80 (E), dated the, 25th January,2018.