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Notification No. 19/2018 – Central Tax (Rate) Explained

by Shakshi Bharti | Apr 4, 2024 | GST, 2018 Notifications, Central Tax 2018 Notifications, Notifications | 0 comments

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Important Keyword: Notification 19/2018, GST exemption sanitary napkins, rakhi GST exemption, de-oiled rice bran GST, sal leaves GST, coir pith compost GST, CGST notification 19/2018, GST council 28th meeting updates, exemption notification 02/2017 amendment,

Words: 1479 Read time: 8 minutes.

[F.No.354/255/2018-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 26^th July, 2018

Notification No. 19/2018 - Central Tax (Rate): Seeks to amend Notification No. 02/2017-Central Tax (Rate), dt. 28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018.

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 11 of the Central Goods and Services Tax 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. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“92 A

1401

Sal leaves, siali leaves, sisal leaves, sabai grass”;

after S. No. 93 A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“93 B

1404 90 90

Vegetable materials, for manufacture of jhadoo or broom sticks”;

for S. No. 102 A and entries relating thereto, the following shall be substituted, namely: -

“102A

2306

De-oiled rice bran

Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25^th January, 2018”;

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

“114A	44 or 68	Deities made of stone, marble or wood
114B	46	Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope”;

for S. No. 117 and the entries relating thereto, the following shall be substituted, namely:-

“117

48 or 4907 or 71

Rupee notes or coins when sold to Reserve Bank of India or the Government of India”;

after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“132A

Coir pith compost other than those put up in unit container and, -
bearing a registered brand name; or
bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]”;

after S. No. 146 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“146A

9619 00 10 or 9619 00 20

Sanitary towels (pads) or sanitary napkins; tampons”;

after S. No. 151 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“152

Any Chapter except 71

Rakhi (other than those made of goods falling under Chapter 71)”.

2. This notification shall come into force on the 27^th July, 2018.

(Gunjan Kumar Verma)
Under Secretary to the
Government of India

Note: - The principal notification 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 and last amended by Notification No. 07/2018 - Central Tax(Rate) dated 25^th January, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 81 (E), dated the, 25^th January, 2018.

📚 Frequently Asked Questions (FAQs): Notification No. 19/2018 – Central Tax (Rate)

Q1: What is Notification No. 19/2018 – Central Tax (Rate)?

Answer:
It is a GST notification issued on 26 July 2018 expanding the exemption list under Notification 02/2017.

Q2: From when is this notification effective?

Answer:
Effective from 27 July 2018.

Q3: Is GST removed on sanitary napkins?

Answer:
Yes. Sanitary towels, pads, and tampons are fully exempt from GST.

Q4: Is rakhi exempt from GST?

Answer:
Yes, except rakhi made of precious metals (Chapter 71).

Q5: Is de-oiled rice bran exempt?

Answer:
Yes. Exemption clarified with effect from 25 January 2018.

Q6: Are sal leaf plates taxable?

Answer:
No. Sal leaves and related goods are GST exempt.

Q7: Is coir pith compost taxable?

Answer:
Unbranded and non-unit container coir pith compost is exempt.

Q8: Are idols and deities taxable?

Answer:
Deities made of stone, marble, or wood are exempt.

Q9: Are broom-making materials taxable?

Answer:
No. Vegetable materials for broom sticks are exempt.

Q10: Is GST applicable on currency notes?

Answer:
Rupee notes or coins sold to RBI or Government of India are exempt.

Q11: Do exempt suppliers need GST registration?

Answer:
If dealing only in exempt goods, registration may not be required, subject to turnover limits.
👉 Check eligibility via Finodha GST Registration.