Notification No. 20/2018-Integrated Tax (Rate) ,dt. 26-07-2018-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

[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.20/2018- Integrated Tax (Rate)

New Delhi, the 26th July, 2018

G.S.R. (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 (Department of Revenue), No.2/2017- 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. 667 (E), dated the 28th June, 2017, namely:-
In the said notification, in the Schedule, –

(i) after the entries relating thereto, the followin the entries shall be inserted, namely: –
“92 A 1401 Sal leaves, siali leaves, sisal leaves, sabai grass”;
(ii) after the entries relating thereto, the following the entries shall be inserted, namely: –
“93 B 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks”;
(iii) for entries relating thereto, 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  the entries relating thereto, the following  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 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 the entries relating thereto, the following the entries shall be inserted, namely: –
“132A 53 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 the entries shall be inserted, namely: –
“146A 9619 00 10 or 9619 00 20 Sanitary towels (pads) or sanitary napkins; tampons”;
(viii) after the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“152 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, Sub-section (i) vide number GSR 85 (E), dated the, 25th January, 2018.