Notification No. 19/2018-Integrated Tax (Rate) ,dt. 26-07-2018Seeks to amend Notification 01/2017-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. 19/2018-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 5 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/2017- 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. 666 (E), dated the 28th June, 2017, namely:- In the said notification, –

(A) in Schedule I – 5%,
(i) after the entries relating thereto, the following he entries shall be inserted, namely:-

“102 A 2207 Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)”;

(ii) in, 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 the entries shall be inserted, namely:-
“170A 2809 Fertilizer grade phosphoric acid”;

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

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

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

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

(B) in Schedule II- 12%, –
(i) the entries relating thereto shall be omitted;
(ii) after the entries relating thereto, the following the entries shall be inserted, namely: –
“96A 4409 Bamboo flooring”;
(iii) in 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 the entries shall be inserted, namely: –
“185A 7419 99 30 Brass Kerosene Pressure Stove”;
(vi) for the entries relating thereto, the following the entries shall be substituted, namely: –
“195A 8420 Hand operated rubber roller
195AA 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers”;
(vii) after the entries relating thereto, the following  the entries shall be inserted, namely:-
“206A 87 Fuel Cell Motor Vehicles ” ;
(viii) after the entries relating thereto, the following  the entries shall be inserted, namely: –
“231B 9607 Slide fasteners”;
(ix) in  the following entries shall be substituted, namely:-
All goods”;
(C) in Schedule III – 18%, –
(i) in  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:-
“52A 3208 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
52B 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
52C 3210 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:-
“54B 3214 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) in after the words, “or end-jointed” the brackets and words, “[other than bamboo flooring]” shall be added;
(v) in the words “except the items covered in Schedule I”, shall be inserted at the end;
(vi) in the entry “Other articles of copper [other than Brass Kerosene Pressure Stove]” shall be substituted;
(vii) after the entries relating thereto, the following 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) in for 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 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  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 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 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 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 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 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 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”;
(D) in Schedule-IV-28%,
(i)  the entries relating thereto, shall be omitted;
(ii)  the entries relating thereto, shall be omitted;
(iii) the entries relating thereto, shall be omitted;
(iv) the entry “Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery” shall be substituted;
(v)  the entries relating thereto, shall be omitted;
(vi) the entries relating thereto, shall be omitted;
(vii) in 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;
(viii) the entries relating thereto, shall be omitted;
(ix) the entries relating thereto, shall be omitted;
(x)  the entries relating thereto, shall be omitted;
(xi)  the entries relating thereto, shall be omitted.

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- 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. 666 (E), dated the 28th June, 2017and last amended by Notification No. 7/2018-Integrated Tax (Rate) dated 25th January, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 84 (E), dated the, 25th January, 2018.