Notification No. 15/2019 – Integrated Tax (Rate): Seeks to amend notification No 2/2017- Integrated Tax (Rate) dated 28.6.2017 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, Notification No. 26/2018-Integrated Tax (Rate), Notification No. 15/2019 – Integrated Tax (Rate), Section 6(1) IGST Act 2017, Notification No. 2/2017-Integrated 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 – Integrated Tax (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 6 of the Integrated Goods and Services Tax Act, 2017 (13 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-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. 667 (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 October, 2019.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: – The principal notification No.2/2017-Integrated 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. 667(E), dated the 28^th June, 2017 and last amended by notification No. 26/2018-Integrated Tax(Rate), dated the 31^st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1265(E), dated the 31^st December, 2018.

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Web Stories: Notification No. 77/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019.

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