Important Keyword: Section 9(1) CGST Act 2017, Section 15(5) CGST Act 2017, Notification No. 05/2024-Central Tax (Rate), F. No. CBIC-190354/149/2024-TO(TRU-II).
[F. No. CBIC-190354/149/2024-TO(TRU-II)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 8th October, 2024
Notification No. 05/2024-Central Tax (Rate)
Table of Contents
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 (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, –
- 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
- Osimertinib
- Durvalumab”;
- 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)”; |
- in Schedule III – 9%, –
- 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;
- 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] | 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”; |
- 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.
(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 notification No. 2/2024 – Central Tax (Rate), dated the 12th July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 396(E), dated the 12th July, 2024.
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