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 Counci I , hereby makes the fol I owi ng amendments i n the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/2017- I ntegrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part I I, Section 3, Sub-section (i), vide number G.S.R. 666 (E), dated the 28th June, 2017, namely:- In the said notification, –
In the said notification, -(A) in Schedule I – 5%,
(i) after S. No. 102 and the entries relating thereto, the fol lowing serial number and the entries shall be inserted, namely:-
|
“102 A |
2207 |
Ethyl alcohol supplied to Oi I Marketing Companies for blending with motor spirit (petrol)”; |
(ii)in S. No. 123, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
| “2515 (Except 2515 12 10, 2515 12 20, 2515 12 90) or 6802 | 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 S. No. 170 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
| “170A | 2809 | Fertilizer grade phosphoric acid”; |
(iv) 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;
(v) in S. No. 219, for the entry in column (3), the entry “Coir mats, matting, floor covering and handloom durries”, shall be substituted;
(vi) in S. No. 219A, for the entry in column (3), the entry “all goods” shall be substituted;
(vii) in S. No. 222, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
| “61 or 6501 or 6505 | Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece”; |
(viii) in S. No. 225, in column (3), for the figure “500” the figure “1000” shall be substituted;
(ix) in S. No. 264, for the entry in column (3), the entry “Biomass briquettes or solid bio fuel pellets”, shall be substituted;
(B) in Schedule II- 12%, –
(i) S. No. 57B and the entries relating thereto shall be omitted;
(ii) after S. No. 96 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
- No. 147 and the entries relating thereto shall be omitted;
- after S. No. 185 and the entries relating thereto, the fol lowing serial number and the entries shal I be inserted, namely: –
| “185A | 7419 | 99 | 30 | Brass Kerosene Pressure Stove”; |
- for S. No. 195A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely: –
| “195A | 8420 | Hand operated rubber roller |
| 195AA | 8424 | Nozzles for drip irrigation equipment or nozzles for sprinklers”; |
- after S. No. 206 and the entries relating thereto, the fol lowing serial number and the entries shall be inserted, namely:-
“206A 87 Fuel Cell Motor Vehicles ” ;
- after S. No. 231A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
| “231B | 9607 | Slide fasteners”; |
- in S. No. 235, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
| “9619 00 30, 9619 00 40, or 9619 00 90 | All goods”; |
(C) in Schedule III – 18%, –
(i) in S. No. 25, in column (3), after the words, “of any strength”, the brackets and words “[other than ethyl alcohol supplied to Oi I Marketing Compani es for blending with motor spirit (petrol)]” shall be inserted;
(i i) after S. No. 52 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely:-
| “52A | 3208 | Paints and varnishes (including enamels and
I acquers) based on synthetic polymers or chemi cal I y 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 S. No. 54A and the entries relating thereto, the following serial number
and the entries shall be inserted, namely:-
- in S. 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 S1. 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;
(vii) after S. No. 319 and the entries relating thereto, the fol lowing serial number and 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 healing 8415″; |
- i n S. No. 321, for the entry i n column (3), the entry “Cal enderi ng or other roll i ng machines, other than for metals or glass, and cyli nders theref or [other than Hand operated rubber roller]” shall be substituted;
- after S. No. 341 and the entries relating thereto, the fol lowing serial number and the entries shall be inserted, namely:-
| “341A | 8450 | Household or laundry-type washing machines, including machines which both wash and dry” ; |
- after S. No. 376A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
| “376AA | 8507 60 00 | Lithium-ion Batteries |
| 376A B | 8508 | Vacuum cleaners |
| 376A C | 8509 | El ectro-mechani cal domestic appliances, with self – contai ned electric motor, other than vacuum cleaners of healing 8508 [other than wet gri nder consi sti ng of stone as a gri nder] |
| 376A D | 8510 | Shavers, hai r clippers and hai r-removi ng appliances, with self-contained electric motor”; |
- after S. No. 378 and the entries relating thereto, the fol lowing serial number and the entries shall be inserted, namely:-
| “378A | 8516 | Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soi I heating apparatus; el ectro thermic hai rdressi ng apparatus (for example, hair dryers, hai r curlers, curling tong heaters) and hand dryers; electric smoothing irons; other el ectro-thermi c appliances of a kind used for domestic purposes; electric heating resistors, other than those of headi ng 8545″ ; |
| “3 83 C | 8528 | Television set (including LCD or LED television) of screen size not exceeding 68 cm” ; |
(xi ii) after S. No. 401 and the entries relating thereto, the f ol I owi ng serial number and 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 I orri es, sprayi ng I orri es, mobile workshops, mobile radiological unit)” ; |
(xi v) after S. No. 402 and the entries relating thereto, the f ol I owing serial number and the entries shall be inserted, namely:-
| “402A | 8709 | Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used i n 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” ; |
- after S. No. 403 and the entries relating thereto, the f ol I owing serial number and 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 I ike); animal drawn vehicles]” ; |
- i n S. No. 446, for entries i n columns (2) and (3), the following entries shall be substituted, namely:-
| “9607 20 00 | Parts of slide fasteners”; |
(xvi i) after S. No. 449A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
| “449AA | 9616 | Scent sprays and si mi I ar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations”; |
(D) in Schedule-IV-28%,
- 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;
- i n 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 an]’ 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.
- This notification shall come into force on the 27th July, 2018.