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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. 05/2024-Central Tax (Rate)
New Delhi, the 8th October, 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), 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) after Schedule I – 2.5% , in List 1, after item number 232 and the
entries relating thereto, the
following item numbers and entries shall be inserted, namely: -
“(233) Trastuzumab Deruxtecan
(234) Osimertinib
(235) Durvalumab”;
(b) in Schedule II – 6%, after S. No. 32B and the entries relating thereto,
the following S. No. and
entries shall be inserted, namely: -
| “32C |
1905
90 30 |
Extruded or expanded products, savoury or salted (other than un-fried or un
cooked snack pellets, by whatever name called, manufactured through process of
extrusion)”;
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(c) in Schedule III – 9%, -
(i) against S. No. 16, in column (3), for the words “un-fried or un-cooked snack
pellets,
by whatever name called, manufactured through process of extrusion”, the words
“un-fried or
un-cooked snack pellets, by whatever name called, manufactured through process
of extrusion,
extruded or expanded products, savoury or salted” shall be substituted;
(ii) for S. No. 435A and the entries relating thereto, the following S. No. and
entries shall be substituted, namely: -
| “435A |
9401 [other than 9401
10 00 or 9401 20 00]
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Seats (other than those of heading 9402), whether or not
convertible into beds and parts thereof other than seats of a
kind used in aircraft or seats of a kind used for motor vehicles”;
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(d) in Schedule IV – 14%, after S. No. 210 and the entries relating thereto, the
following S. No. and
entries shall be inserted, namely: -
“210A 9401 20 00 Seats of a kind used for motor vehicles”.
2. This notification shall come into force on the 10th day of October, 2024.
[F. No. CBIC-190354/149/2024-TO(TRU-II)]
(Amreeta Titus)
Deputy 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 published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide number G.S.R.
396(E),
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