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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 19/2018-Integrated Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R. (E). - 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:-
| “341A |
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:-
| “378A |
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”; |
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(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.
[F.No.354/255/2018-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: - The principal
notification 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, 2017and last amended by
Notification No.
7/2018-Integrated Tax (Rate) dated 25th January, 2018 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 84 (E), dated the, 25th
January, 2018.
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