Seeks to amend notification No 2/2017- Integrated Tax (Rate) dated 28.6.2017 to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants vide Notification No. 15/2019-Integrated Tax (Rate) dated 30th September, 2019.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 15/2019-Integrated Tax (Rate)

New Delhi, the 30th September, 2019

G.S.R. 713(E).– 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. 57 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –

“57A 0813 Tamarind dried”;

(ii) after S. No. 114B and the entries relating thereto, the following serial number
and the entries shall be inserted, namely: –

“114C 46 Plates and cups made up of all kinds of leaves/ flowers/bark”;

2. This notification shall come into force on the 1st October, 2019.

[F.No.354/131/2019- TRU]

(Ruchi Bisht)
Under Secretary to the Government of India

Note: – The principal notification No.2/2017-Integrated Tax (Rate), dated the 28th June, 2017, was 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 and last amended by notification No. 26/2018-Integrated Tax(Rate), dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1265(E), dated the 31st December, 2018.

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