Integrated Tax Notifications (Rate)

IGST Notification rate 19/2018

Title	Seeks to amend Notification 01/2017 Integrated Tax (R),dt. 28.06.2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018
Number	19/2018
Date	26-07-2018
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1) 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 Council, hereby makes the following
amendments in the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 1/2017- 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. 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 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 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: –

“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”;

(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 Oil Marketing
Companies for blending with motor spirit (petrol)]” shall be inserted;

(ii) 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 lacquers) based on synthetic polymers or chemically 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:-

“54B

3214

Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like”;

(iv) in S. No. 137, in column (3), after the words, “or end-jointed” the
brackets and
words, “[other than bamboo flooring]” shall be added;

(v) in S. No. 177E, in column (3), the words “except the items covered in Sl.
No. 123 in Schedule I”, shall be inserted at the end;

(vi) 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 following 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 heading 8415”;

(viii) in S. No. 321, for the entry in column (3), the entry “Calendering or other rolling
machines, other than for metals or glass, and cylinders therefor [other than Hand
operated rubber roller]” shall be substituted;
(ix) after S. No. 341 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-

“314A

8450

Household or laundry-type washing machines, including machines which both wash and dry” ;

(x) 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
376AB	8508	Vacuum cleaners
376AC	8509	Electro-mechanical domestic appliances, with selfcontained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder]
376AD	8510	Shavers, hair clippers and hair-removing appliances, with self-contained electric motor”;

(xi) after S. No. 378 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-

“376A

8516

Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545” ;

(xii) after S. No. 383B and the entries relating thereto, the following serial number
and the entries shall be inserted, namely:-

“383C

8528

Television set (including LCD or LED television) of screen size not exceeding 68 cm” ;

(xiii) after S. No. 401 and the entries relating thereto, the following 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 lorries, spraying lorries, mobile workshops, mobile radiological unit)” ;

(xiv) after S. No. 402 and the entries relating thereto, the following 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 in 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” ;

(xv) after S. No. 403 and the entries relating thereto, the following 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 like); animal drawn vehicles]” ;

(xvi) in S. No. 446, for entries in columns (2) and (3), the following entries shall be
substituted, namely:-

“9607 20 00

Parts of slide fasteners”;

(xvii) 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 similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations”;

(D) in Schedule-IV-28%,

(i) S. Nos. 20, 21, 22, 24 and the entries relating thereto, shall be
omitted;

(ii) S. No. 120, and the entries relating thereto, shall be omitted;

(iii) S. No. 130, and the entries relating thereto, shall be omitted;

(iv) in 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;

(v) S. Nos. 140, 141, 142 and the entries relating thereto, shall be
omitted;

(vi) S. No. 146 and the entries relating thereto, shall be omitted;

(vii) 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 cm]” shall be substituted;

(viii) S. No. 167 and the entries relating thereto, shall be omitted;

(ix) S. No. 171 and the entries relating thereto, shall be omitted;

(x) S. No. 175 and the entries relating thereto, shall be omitted;

(xi) S. No. 224 and the entries relating thereto, shall be omitted.

2) This notification shall come into force on the 27th July, 2018.