Notification No.19/2017 – Integrated Tax (Rate): Seeks to reduce IGST rate on specified parts of tractors from 28% to 18 %.

Important Keyword: F. No. 354/137/2017-TRU, Notification No. 19/2017 – Integrated Tax (Rate), Section 5(1) IGST Act 2017, Notification No. 1/2017- Integrated Tax (Rate), Notification No. 16/2017- Integrated Tax (Rate).

[F. No. 354/137/2017-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 18^th August, 2017

Notification No.19/2017 – 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 5 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 amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), 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, 2017, namely:-

2.  In the said notification, in Schedule III – 18%, after serial number 452 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

(1)	(2)	(3)
“452A	4011 70 00	Tyre for tractors
452B	4013 90 49	Tube for tractor tyres
452C	8408 20 20	Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor
452D	8413 81 90	Hydraulic Pumps for Tractors
452E	8708 10 10	Bumpers and parts thereof for tractors
452F	8708 30 00	Brakes assembly and its parts thereof for tractors
452G	8708 40 00	Gear boxes and parts thereof for tractors
452H	8708 50 00	Transaxles and its parts thereof for tractors
452I	8708 70 00	Road wheels and parts and accessories thereof for tractors
452J	8708 91 00	Radiator assembly for tractors and parts thereof Cooling system for tractor engine and parts thereof
452K	8708 92 00	Silencer assembly for tractors and parts thereof
452L	8708 93 00	Clutch assembly and its parts thereof for tractors
452M	8708 94 00	Steering wheels and its parts thereof for tractor
452N	8708 99 00	Hydraulic and its parts thereof for tractors
452O	8708 99 00	Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors”.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: The principal notification No. 1/2017- Integrated Tax (Rate) dated 28^th June, 2017 was 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 and last amended vide notification No. 16/2017- Integrated Tax (Rate) dated the 30^th June, 2017 published vide number G. S. R 809 (E) dated the 30^th June, 2017.

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Web Stories: Notification No. 20/2017 – Integrated Tax (Rate): Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motor cab service providers to avail full ITC & discharge IGST @ 12%

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1001179/ENG/Notifications