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 its 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 26^th 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%,

• after S. No. 102 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

• in S. No. 123, for entries in columns (2) and (3), the following entries shall be substituted, namely:-

• after S. No. 170 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

• in S. No. 215, in the entry in column (3), the comma and words , including coir pith compost put up in unit container and bearing a brand name shall be inserted at the end;
• in S. No. 219, for the entry in column (3), the entry Coir mats, matting, floor covering and handloom durries, shall be substituted;
• in S. No. 219A, for the entry in column (3), the entry all goods shall be substituted;
• in S. No. 222, for entries in columns (2) and (3), the following entries shall be substituted, namely:-

• in S. No. 225, in column (3), for the figure 500 the figure 1000 shall be substituted;
• in S. No. 264, for the entry in column (3), the entry Biomass briquettes or solid bio fuel pellets, shall be substituted;
• in Schedule II-6%, –
• No. 57B and the entries relating thereto shall be omitted;
• after S. No. 96 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

• in S. No. 146, in the entry in column (3), the words except the items covered in 219 in Schedule I, shall be inserted at the end;
• No. 147 and the entries relating thereto shall be omitted;
• after S. No. 185 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

• for S. No. 195A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely: –

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

• after S. No. 231A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

• in S. No. 235, for entries in columns (2) and (3), the following entries shall be substituted, namely:-

• in Schedule III – 9%, –
• 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;
• after S. No. 52 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-

• after S. No. 54A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

• in S. No. 137, in column (3), after the words, or end-jointed the brackets and words, [other than bamboo flooring] shall be added;
• in S. No. 177E, in column (3), the words except the items covered in Sl. No. 123 in Schedule I, shall be inserted at the end;
• in S. No. 253, for the entry in column (3), the entry Other articles of copper [other than Brass Kerosene Pressure Stove] shall be substituted;
• after S. No. 319 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

• in S. No. 321, for the entry in column (3), 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;
• after S. No. 341 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

• after S. No. 376A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-

• after S. No. 378 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

• after S. No. 383B and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

• after S. No. 401 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

• after S. No. 402 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

• after S. No. 403 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

• in S. No. 446, for entries in columns (2) and (3), the following entries shall be substituted, namely:-

• after S. No. 449A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

• in Schedule-IV-14%,
• Nos. 20, 21, 22, 24 and the entries relating thereto, shall be omitted;
• No. 120, and the entries relating thereto, shall be omitted;
• No. 130, and the entries relating thereto, shall be omitted;
• in S.No. 139, for the entry in column (3), the entry Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery shall be substituted;
• Nos. 140, 141, 142 and the entries relating thereto, shall be omitted;
• No. 146 and the entries relating thereto, shall be omitted;
• in S. No. 154, for 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;
• No. 167 and the entries relating thereto, shall be omitted;
• No. 171 and the entries relating thereto, shall be omitted;
• No. 175 and the entries relating thereto, shall be omitted;
• No. 224 and the entries relating thereto, shall be omitted.

2. This notification shall come into force on the 27^th 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 25^th January,2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 80 (E), dated the, 25^th January,2018.