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Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 02/2024-Central Tax (Rate)
New Delhi, the 12th July, 2024
G.S.R. ......(E).- In exercise of the powers conferred by sub-section (1) of
section 9 and sub-section
(5) of section 15 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, 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 II – 6%, -
(i) after serial number 121 and the entries relating thereto, the following
serial number
and entries shall be inserted, namely:-
| “121A |
4819 10,
4819 20 |
Cartons, boxes and cases of, –
(a) corrugated paper or paper board; or
(b) non-corrugated paper or paper board”;
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(ii) after serial number 180 and the entries relating thereto, the following
serial number
and entries shall be inserted, namely: -
| “180A |
7310, 7323, 7612, or 7615 |
Milk cans made of Iron, Steel, or
Aluminium”; |
(iii) after serial number 183 and the entries relating thereto, the following
serial number
and entries shall be inserted, namely: -
| “183A |
7321 or 8516 |
Solar cookers”; |
(iv) against serial number 199, in column (3), after the word “brooders”, the
words and
symbol “; parts thereof” shall be inserted;
(B) in Schedule III – 9%, -
(i) for serial number 153A and the entries relating thereto, the following
serial number
and entries shall be substituted, namely: -
| “153A |
4819 (except 4819
10, 4819 20) |
All Goods
(other than Cartons, boxes and cases of, –
(a) corrugated paper or paper board;or
(b) non-corrugated paper or paper board)”;
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(ii) against serial number 224, after the word “equipment”, the words and
symbols “;
other than Milk cans made of Iron, or Steel
” shall be inserted;
(iii) against serial number 235, in column (3), at the end, for the words, “and
wood
burning stoves of iron or steel”, the words, “ ,wood burning stoves of iron or
steel, and solar
cookers” shall be substituted;
(iv) against serial number 273, after the words “boxes, etc.”, the words and
symbols
“; other than Milk cans made of Aluminium” shall be inserted;
(v) against serial number 275A, after the words “Utensils”, the words and symbol
“;
Milk cans made of Aluminium” shall be inserted;
(vi) against serial number 378A, in column (3), for the words and symbol
“domestic
purposes;” , the words, symbol and brackets “domestic purposes [other than solar
cookers];” shall
be substituted;
(C) after the Schedule VII, in the Explanation, in clause (ii), after the
entries relating thereto,
the following proviso shall be inserted, namely:-
“Provided that notwithstanding anything contained in the Legal Metrology Act,
2009 (1 of
2010) and the rules made thereunder, as amended from time to time, the supply of
agricultural farm produce in package(s) of commodities containing quantity of
more than
25 kilogram or 25 litre shall not be considered as a supply made within the
scope of
expression ‘pre-packaged and labelled’.”.
2. This notification shall come into force on the 15th day of July, 2024.
[F. No. 190354/94/2024-TRU]
(Nitish Karnatak)
Under Secretary
Note: - The principal notification No. 1/2017-Central 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. 673(E), dated
the 28th June, 2017, and was last amended vide notification No. 01/2024 –
Central Tax (Rate), dated the 3rd
January, 2024, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide
number G.S.R. 10(E), dated the 3rd
January, 2024.
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