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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 19/2018- Union Territory Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) of section 8 of the Union
Territory Goods and Services Tax Act, 2017 (14 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- Union
Territory 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. 711 (E), dated the 28th June, 2017, namely:-
In the said notification, -
(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 or 71 |
Rupee notes or coins when sold to Reserve Bank of
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
or
9619 00 20 |
Sanitary towels (pads) or sanitary napkins; tampons”; |
(viii) after S. No. 151 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: -
| “152 |
Any Chapter except 71 |
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- Union Territory Tax (Rate), dated the 28thJune, 2017
, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 711(E), dated the 28th June, 2017and last amended by
Notification
No. 7/2018 Union Territory Tax(Rate) dated 25tth January, 2018
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 89 (E), dated the,
25th January, 2018.
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