Notification No. 18/2018-Central Tax (Rate)

Notification No. 18/2018-Central Tax (Rate)

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 18/2018-Central Tax (Rate)

New Delhi, the 26th 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%,

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

“102 A

2207

Ethyl alcohol supplied to Oil 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 the 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 biofuel pellets”, shall be substituted;

(B) in Schedule II-6%, –

(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: –

“96A

4409

Bamboo flooring”;

 

(iii) 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;

(iv) S. No. 147 and the entries relating thereto shall be omitted;

(v) after S. No. 185 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“185A

7419 99 30

Brass Kerosene Pressure Stove”;

 

(vi) 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”;

 

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

“206A

87

Fuel Cell Motor Vehicles ” ;

 

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

“231B

9607

Slide fasteners”;

 

(ix) 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”;

 

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Source: CBIC