IGST Notification rate 15/2019

Title	Seeks to amend notification No 2/2017- Integrated Tax (Rate) dated 28.6.2017 to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.
Number	15/2019
Date	30-09-2019
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1) In exercise of the powers conferred by sub-section (1) of section 6 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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-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. 667 (E), dated the 28th June, 2017, namely:-

In the said notification, in the Schedule, –

(i) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“57A 0813 Tamarind dried”;

(ii) after S. No. 114B and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“114C 46 Plates and cups made up of all kinds of leaves/ flowers/bark”;

2) This notification shall come into force on the 1st October, 2019.