Notification no. 19/2018-Central Tax (Rate) ,dt. 26-07-2018-Seeks to amend Notification No. 02/2017-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.19/2018-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 11 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.2/2017-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. 674 (E), dated the 28th June, 2017, namely:-
In the said notification, in the Schedule, –

(i) after  entries relating thereto, the following serial number and the entries shall be inserted, namely: -Sal leaves, siali leaves, sisal leaves, sabai grass”;
(ii) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely: -Vegetable materials, for manufacture of jhadoo or broom sticks”;
(iii) for  entries relating thereto, the following shall be substituted, namely: – 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  the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – Deities made of stone, marble or wood Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope”;
(v) for  the entries relating thereto, the following shall be substituted, namely:- Rupee notes or coins when sold to Reserve Bank of India or the Government of India”;
(vi) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely: – Coir pith compost other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]”;
(vii) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely: – Sanitary towels (pads) or sanitary napkins; tampons”;
(viii) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely: -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-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. 674(E), dated the 28th June, 2017 and last amended by Notification No. 07/2018 – Central Tax(Rate) dated 25th January, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 81 (E), dated the, 25th January, 2018.