Notification No. 20/2018-Integrated Tax (Rate) [N10-C38]

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 S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“92 A 1401 Sal leaves, siali leaves, sisal leaves, sabai grass”;

(ii) after S. No. 93 A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“93 B 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks”;

(iii) for S. No. 102 A and 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 S. No. 114 and the entries relating thereto, the following serial numbers and 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 S. No. 117 and the entries relating thereto, the following shall be substituted, namely:-

“117 48 or 4907 Rupee notes or coins when sold to Reserve Bank of or 71 India or the Government of India”;

(vi) after S. No. 132 and the entries relating thereto, the following serial number and 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 S. No. 146 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“146A 9619 00 10 Sanitary towels (pads) or sanitary napkins; tampons”; or 9619 00 20

(viii) after S. No. 151 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“152 Any Chapter Rakhi (other than those made of goods falling under Chapter 71)”. except 71

2. This notification shall come into force on the 27th July, 2018.