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.

Important Keyword: F.No.354/131/2019-TRU, Section 11(1) CGST Act 2017, Notification No.2/2017-Central Tax (Rate), Notification No. 25/2018 Central Tax (Rate).

[F.No.354/131/2019-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

New Delhi, the 30^th September, 2019

Notification No. 15/2019 – 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-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

46

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.

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Download Pdf: https://taxinformation.cbic.gov.in/