Notification No. 02/2024 – CT (Rate) | GST Rate Changes

Important Keyword: Notification No. 02/2024- Central Tax (Rate), GST rate changes 2024, Central Tax notification updates, GST on cartons and solar cookers, GST amendment 2024,

Words:1450; Read time: 7 minutes

[F. No. 190354/94/2024-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 12^th July, 2024

Notification No. 02/2024 – Central Tax (Rate): Seeks to amend notification No. 1/2017- Central Tax (Rate)

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]

G.S.R       (E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (1) 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 28^th 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 28^th June, 2017, namely:-

In the said notification, –

• in Schedule II – 6%, –
  • 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, – corrugated paper or paper board; or non-corrugated paper or paper board”;

• 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 Aluminium”;

made

of

Iron,    Steel,           or

• 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”;

• against serial number 199, in column (3), after the word “brooders”, the words and symbol “; parts thereof” shall be inserted;

• in Schedule III – 9%, –
  • 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, – corrugated paper or paper board; or non-corrugated paper or paper board)”;

• against serial number 224, after the word “equipment”, the words and symbols “; other than Milk cans made of Iron, or Steel ” shall be inserted;

• 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;

• against serial number 273, after the words “boxes, etc.”, the words and symbols “; other than Milk cans made of Aluminium” shall be inserted;

• against serial number 275A, after the words “Utensils”, the words and symbol “; Milk cans made of Aluminium” shall be inserted;

• 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;

• 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 15^th day of July, 2024.

(Nitish Karnatak)
Under Secretary

Note: – The principal notification No. 1/2017-Central Tax (Rate), dated the 28^th 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 28^th June, 2017, and was last amended vide notification No. 01/2024 – Central Tax (Rate), dated the 3^rd 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 3^rd January, 2024.

---

📚 Frequently Asked Questions (FAQs): Notification No. 02/2024 – Central Tax (Rate)

✅ Summary:

This notification is a key update refining GST rates on packaging materials, solar products, and dairy equipment. It also offers relief to agricultural producers by clarifying “pre-packaged” rules. Businesses must update their tax classifications to ensure compliance.

💼 Need Help?

Whether you’re an SME, manufacturer, or exporter—Finodha’s seasoned GST Professionals are here to assist you with GST registrations, return filings, and strategic planning: www.Finodha.in.

---

Download PDF: Notification No. 02/2024 – Central Tax (Rate)

---

More Information: https://taxinformation.cbic.gov.in/

Read more interesting articles: