Notification No. 07/2018 – Integrated Tax (Rate) Explained

Important Keyword: Notification 07/2018 IGST, amendment to 1/2017 IGST, LPG GST rate 2018, bio-diesel GST India, fertilizer phosphoric acid GST, IGST jewellery rates 2018, betting GST 28%, GST rate revision January 2018,

Words: 2017 Read time: 11 minutes.

[F.No.354/1/2018-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 25^th January, 2018

Notification No. 07/2018 - Integrated Tax (Rate): seeks to amend Notification No. 01/2017-IGST (Rate).

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

G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 5 of the IGST Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/2017- Integrated 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. 666 (E), dated the 28^th June, 2017, namely:-

In the said notification, -

I. in Schedule I - 5%,

• after S. No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“76A

13

Tamarind kernel powder”;

• after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“78A

1404 or 3305

Mehendi paste in cones”;

• after S. No. 103A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“103B

2302

Rice bran (other than de-oiled rice bran)”;

• in S. No. 165, in column (3), the words, “to household domestic consumers or”, shall be omitted;

• after S. No. 165 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“165A

2711 12 00

Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied

2711 13 00, 2711 19 00

Petroleum Gases (LPG) for supply to household domestic consumers”;

• in S. No. 198A, for the entry in column (3), the entry “Manufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork”, shall be substituted;

• in S. No. 219A, for the entry in column (3), the entry “Corduroy fabrics, velvet fabrics”, shall be substituted;

• in S. No. 224A, for the entry in column (2), the entry “6309 or 6310”, shall be substituted;

• after S. No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“243A

88 or Any other chapter

Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads”;

II. in Schedule II-12%, -

• after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: -

“32AA

1704

Sugar boiled confectionery”;

• after S. No. 46A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: -

“46B

2201

Drinking water packed in 20 litres bottles”;

• in S. No. 56, for the entry in column (2), the entry “28 or 38”, shall be substituted;

• after S. No. 57A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“57B

2809

Fertilizer grade phosphoric acid”;

• in S. No. 59, for the entry in column (2), the entry “29 or 3808 93”, shall be substituted;

• after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“78A

3808

1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan”

• after S. No. 80 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“80A

3826

Bio-diesel”;

• for S. No. 99A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -

“99A	4418	Bamboo wood building joinery
99B	4419	Tableware and Kitchenware of wood”;

• S. No. 103 and the entries relating thereto shall be omitted;

• S. No. 104 and the entries relating thereto shall be omitted;

• in S. No. 133, in column (3), after the words, “Absorbent cotton wool”, the words and brackets, “[except cigarette filter rods]”, shall be added;

• in S. No. 147, for the entry in column (3), the entry “Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806”, shall be substituted;

• after S. No. 195A, and entries relating thereto the following serial number and the entries shall be inserted, namely: -

“195B

8424

Sprinklers; drip irrigation system including laterals; mechanical sprayers”;

III. in Schedule III - 9%, -

• in S. No. 3, in column (3), after the words “derived from vegetable products” the words and brackets, “[other than tamarind kernel powder]”, shall be added;

• in S. No. 12, in column (3), for the words “groundnut sweets and gajak”, the words “groundnut sweets, gajak and sugar boiled confectionery”, shall be substituted;

• in S. No. 24, in column (3), after the words, “matter nor flavoured”, the words and brackets, “[other than Drinking water packed in 20 litres bottles]” shall be added;

• in S. No. 39, in column (3), after the words, “other Rate Schedules for goods”, the words, “including Fertilizer grade Phosphoric acid”, shall be added;

• in S. No. 59, for the entry in column (3), the entry “Preparations for use on the hair [except Mehendi pate in Cones]’ shall be substituted;

• in S. No. 87, in column (3), after the words, “and similar products”, the words, figure and brackets, “[other than bio-pesticides mentioned against S. No. 78A of schedule -II]” shall be added;

• S. No. 99, and the entries relating thereto, shall be omitted;

• in S. No. 137F, in column (3), after the words, “shingles and shakes”, the words and brackets, “[other than bamboo wood building joinery]” shall be added;

• after S. No. 163 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“163A

56012200

Cigarette Filter rods”;

• for S. No. 236A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“236A	7323 9410	Gamela
236B	7324	Sanitary ware and parts thereof, of iron and steel”;

• in S. No. 325, for the entry in column (3), the entry “Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]” shall be substituted;

• after S. No. 399 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“399A

8702

Buses for use in public transport which exclusively run on Bio-fuels”

IV. in Schedule-IV-28%, -

• in S. No. 164, for the entry in column (3), the entry “Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels]” shall be substituted;

• after S. No. 228, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“229

Any Chapter

Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club”;

V. in Schedule-V-3%, -

• S. No. 2, and the entries relating thereto, shall be omitted;

• in S. No. 3, for the entry in column (3), the entry “Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]” shall be substituted;

• in S. No. 4, for the entry in column (3), the entry “Synthetic or reconstructed semi- precious stones, whether or not worked or graded but not strung, mounted or set;
  ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]” shall be substituted;
• against S. No. 13, in column (3), the words and symbols, “[other than bangles of lac/shellac]” shall be omitted;

• against S. No. 17, in column (3), for the entry, the entry “Imitation jewellery [other than bangles of lac/shellac]” shall be substituted.

VI. in Schedule-VI – 0.25%, -

• in S. No. 1, for the entry in column (3), the entry, “All goods” shall be substituted;

• in S. No. 2, for the entry in column (3), the entry, “Semi-precious stones, unworked or simply sawn or roughly shaped” shall be substituted;

• after S. No. 2, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“2A

7103

Precious stones (other than diamonds), ungraded precious stones (other than diamonds)”;

• in S. No. 3, for the entry in column (3), the entry, “Synthetic or reconstructed semi- precious stones, unworked or simply sawn or roughly shaped” shall be substituted;

• after S. No. 3, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“4

7104

Synthetic or reconstructed precious stones”;

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: - The principal notification No.1/2017- 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. 666 (E), dated the 28th June, 2017and last amended by Notification No. 43/2017-Integrated Tax (Rate) dated 14th November, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1392 (E), dated the, 14th November, 2017.

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📚 Frequently Asked Questions (FAQs): Notification No. 07/2018 – Integrated Tax (Rate)

🏁 Conclusion

Notification No. 07/2018 – Integrated Tax (Rate) introduced major IGST rate rationalisation affecting agriculture, fuel, fertilizers, bio-pesticides, jewellery, betting and public transport sectors.

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Download PDF: Notification No. 07/2018 – Integrated Tax (Rate)

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

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