Union Territory Tax Notification (Rate) 19/2018 – Seeks to amend Notification 02/2017 UT 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

Union Territory Tax Notifications (Rate)

UTGST Notification rate 19/2018

1) In exercise of the powers conferred by sub-sections (1) of section 8 of the
Union Territory Goods and Services Tax Act, 2017 (14 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- Union
Territory 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. 711 (E), dated the 28th June, 2017, namely:-

In the said notification, –

(i) after S. No. 92 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely: –

“92 A

1401

Sal leaves, siali leaves, sisal leaves, sabai grass”;

(ii) after S. No. 93 A and the entries relating thereto, the following
serial number and the
entries shall be inserted, namely: –

“93 B

1404 90 90

Vegetable materials, for manufacture of jhadoo or broom sticks”;

(iii) for S. No. 102 A and entries relating thereto, the following shall
be substituted,
namely: –

“102A

2306

De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018”;

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

“114A	44 or 68	Deities made of stone, marble or wood
114B	46	Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope”;

(v) for S. No. 117 and the entries relating thereto, the following shall
be substituted,
namely:-

“117

48 or 4907 or 71

Rupee notes or coins when sold to Reserve Bank of India or the Government of India”;

(vi) after S. No. 132 and the entries relating thereto, the following
serial number and the
entries shall be inserted, namely: –

“132A

53

Coir pith compost other than those put up in unit container and, – bearing a registered brand name; or bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]”;

(vii) after S. No. 146 and the entries relating thereto, the following
serial number and the
entries shall be inserted, namely: –

“146A

9619 00 10 or 9619 00 20

Sanitary towels (pads) or sanitary napkins; tampons”;

(viii) after S. No. 151 and the entries relating thereto, the following
serial number and the
entries shall be inserted, namely: –

“152

Any Chapter except 71

Rakhi (other than those made of goods falling under Chapter 71)”.

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