CBIC amends list of goods exempt from UTGST  vide  Notification No. 19/2018-Union Territory Tax (Rate) with effect from 27th of July, 2018 to give effect to recommendations of 28th GST Council meeting which was held on 21.07.2018.

Seeks to amend Notification 02/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

Government of India
Ministry of Finance
(Department of Revenue)
New Delhi

Notification No. 19/2018-Union Territory Tax (Rate)

Dated: 26th July, 2018

G.S.R. 701(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 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, 2017and last amended by Notification No. 7/2018 Union Territory Tax(Rate) dated 25th 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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