Notification No. 15/2019 - Central Tax (Rate) Explained

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Notification No. 15/2019 - Central Tax (Rate): Seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.

[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-sections (1) of section 11 of the CGST 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 in the Ministry of Finance (Department of Revenue), No.2/2017-Central 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. 674 (E), dated the 28th June, 2017, namely:-

In the said notification, in the Schedule, -

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

“57A

0813

Tamarind dried”;

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

“114C

Plates and cups made up of all kinds of leaves/ flowers/bark”;

2. This notification shall come into force on the 1^st day of October, 2019.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: - The principal notification No.2/2017-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. 674(E), dated the 28^th June, 2017 and last amended vide Notification No. 25/2018 Central Tax (Rate) dated 31^st December, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1262 (E), dated the, 31^st December, 2018.

📚 Frequently Asked Questions (FAQs): Notification No. 15/2019 - Central Tax (Rate)

Q1: What is Notification No. 15/2019 – Central Tax (Rate)?

Answer:
Notification No. 15/2019 – Central Tax (Rate) amends Notification No. 2/2017 to grant GST exemption to dried tamarind and plates/cups made from leaves, bark, or flowers of plants, effective 1 October 2019.

Q2: From which date is Notification No. 15/2019 applicable?

Answer:
The notification is applicable from 1 October 2019.

Q3: Is dried tamarind fully exempt from GST now?

Answer:
Yes ✅. Dried tamarind (HSN 0813) is fully exempt from GST with effect from 1 October 2019.

Q4: Does the exemption apply to fresh tamarind also?

Answer:
This notification specifically covers dried tamarind. Fresh tamarind treatment depends on its classification under GST schedules.

Q5: What type of plates and cups are exempt under this notification?

Answer:
Plates and cups made from:
Leaves (e.g. banana leaf, sal leaf)
Bark
Flowers
used traditionally for serving food are exempt.

Q6: Are paper plates or plastic plates covered under this exemption?

Answer:
No ❌. The exemption applies only to plates and cups made from natural plant materials, not paper, plastic, or thermocol.

Q7: Why did the Government exempt these items from GST?

Answer:
The exemption aims to:
Support rural and tribal livelihoods
Encourage eco-friendly alternatives to plastic
Keep essential food items affordable

Q8: Can you give a real-life example of this exemption?

Answer:
📌 Example:
A village self-help group selling sal-leaf plates at weekly markets will not charge GST on such sales after 1 October 2019.

Q9: Is Input Tax Credit (ITC) available on exempt supplies?

Answer:
No ❌. Since these supplies are exempt, ITC on inputs used to make such goods is not available under Section 17(2) of the CGST Act.

Q10: Should exempt supplies still be reported in GST returns?

Answer:
Yes ✅. Exempt supplies must be disclosed in:
GSTR-1 (Exempt supplies section)
GSTR-3B – Table 3.1(c)
👉 File correct GST returns with Finodha:
🔗 https://finodha.in/gst-return-filing/

Q11: Is GST registration required if a person deals only in these exempt goods?

Answer:
No ❌. If a person is exclusively engaged in exempt supplies, GST registration is not mandatory under Section 23.

Q12: What if a trader sells both exempt and taxable goods?

Answer:
GST registration may still be required, and:
Exempt turnover must be reported
ITC must be reversed proportionately
👉 Get expert GST compliance help from Finodha:
🔗 https://finodha.in/gst-compliance/

Q13: Does this exemption apply across India?

Answer:
Yes ✅. Corresponding SGST notifications mirror this change, making it applicable nationwide.

Q14: How does this notification help small and rural producers?

Answer:
It:
Reduces compliance burden
Improves price competitiveness
Encourages traditional and sustainable products

Q15: Who should carefully review Notification No. 15/2019?

Answer:
This notification is important for:
Agricultural traders
Tamarind processors
Tribal cooperatives
Eco-friendly plate manufacturers
Street food vendors
👉 Get GST clarity from Finodha Experts:
🔗 https://finodha.in/gst-compliance/

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