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

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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.

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

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.

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

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

Answer:
It is a GST notification that exempts IGST on inter-state supply of dried tamarind and plant-based cups/plates by inserting new entries into Notification 02/2017 – IGST (Rate).

Q2: From which date is the exemption applicable?

Answer:
The exemption applies from 1st October 2019 onwards, irrespective of the invoice date if supply occurs after this date.

Q3: Is dried tamarind completely exempt from IGST?

Answer:
Yes. Dried tamarind (HSN 0813) is fully exempt from IGST, making inter-state trade tax-free.

Q4: Are fresh tamarind and tamarind paste also exempt?

Answer:
❌ No. Only dried tamarind is covered. Fresh tamarind or processed forms may attract GST.
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Q5: What products under Chapter 46 are exempt?

Answer:
Exemption applies to:
Cups
Plates
Made from leaves, flowers, or bark of plants (e.g., sal leaf plates, banana leaf bowls).

Q6: Are machine-pressed leaf plates also exempt?

Answer:
Yes ✅, as long as raw material is plant-based and not laminated with plastic or chemicals.

Q7: Does this exemption apply to inter-state supply only?

Answer:
Yes. This notification applies to IGST.
For intra-state supplies, corresponding CGST/SGST notifications apply.

Q8: Is GST registration mandatory for exempt suppliers?

Answer:
If you deal only in exempt goods, GST registration is not mandatory.
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Q9: Can exporters claim refund on these exempt goods?

Answer:
No ITC refund is allowed since supplies are exempt, not zero-rated.

Q10: How should invoices be issued for exempt goods?

Answer:
Invoices should:
Mention “GST Exempt Supply”
Quote Notification No. 15/2019 – IGST (Rate)

Q11: Will this exemption affect MSME sellers?

Answer:
Yes, positively 👍
It reduces:
Tax cost
Compliance burden
Product pricing
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