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[F. No. CBIC-190354/281/2021-TRU Section-CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 28th December, 2021
Notification No. 19/2021 - Central Tax (Rate): Seeks to amend Notification No 2/2017- Central Tax (Rate) dated 28.06.2017
[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, -
- against S. No. 22, for the entry in column (2), the entry “0303, 0304, 0305, 0306, 0307, 0308, 0309” shall be substituted;
- against S. No. 43B, in column (3), for the entry, the entry “Vegetables provisionally preserved, but unsuitable in that state for immediate consumption” shall be substituted;
- against S. No. 49, in column (3), for the entry, the entry “Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled” shall be substituted;
- after S. No. 97 and entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| “97A | 2009 89 90 | Tender coconut water other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I]”; |
- S. No. 101 and the entries relating thereto shall be omitted;
- against S. No. 141, for the entry in column (2), the entry “8807” shall be substituted;
2. This notification shall come into force on the 1st day of January, 2022.
(Rajeev Ranjan)
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 vide Notification No. 9/2021-Central Tax (Rate) dated the 30th September, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 694(E), dated the 30th September, 2021.
📚 Frequently Asked Questions (FAQs): Notification No. 19/2021- Central Tax (Rate)
Q1: What is Notification No. 19/2021 – Central Tax (Rate) about?
Answer:
Notification No. 19/2021 – Central Tax (Rate), issued on 28th December 2021, amends Notification No. 2/2017 – Central Tax (Rate). It updates GST rate schedules for certain commodities like fish, vegetables, nuts, and tender coconut water. These changes are effective from 1st January 2022.
Q2: Which commodities are affected under this amendment?
Answer:
The notification brings the following updates:
🐟 Fish categories (0303 to 0309) updated.
🥦 Vegetables "provisionally preserved but unsuitable for immediate consumption" redefined.
🌰 Nuts (almonds, walnuts, pistachios, macadamia, pine nuts, etc.) specified clearly.
🥥 Tender coconut water (non-branded, non-unit containers) exempted.
✈️ Aircraft parts under 8807 reclassified.
Q3: What does this notification say about Tender Coconut Water?
Answer:
Tender coconut water other than those in branded unit containers is exempt from GST. This helps farmers and small vendors. However, if sold in branded packaging, GST applies unless the brand rights are voluntarily foregone.
👉 For GST compliance support, check: GST Compliance
Q4: How are nuts covered under this notification?
Answer:
Fresh nuts like almonds, hazelnuts, walnuts, chestnuts, pistachios, macadamia, kola nuts, areca nuts, and pine nuts are included. These items are exempt from GST when sold fresh, whether shelled or unshelled.
Q5: Are there any omissions in this notification?
Answer:
Yes. Serial No. 101 and related entries have been omitted from the exemption schedule, meaning those items are no longer exempt under GST.
Q6: From when is Notification No. 19/2021 effective?
Answer:
The changes came into effect from 1st January 2022. Businesses dealing in these commodities must update their GST billing and filing accordingly.
👉 File GST Returns easily here: GST Return Filing
Q7: Why is this notification significant for traders and farmers?
Answer:
Provides GST relief on tender coconut water (unbranded).
Offers clarity on classification of nuts and vegetables.
Updates the scope for fish and aircraft parts under GST schedules.
Ensures consistency with trade practices and market conditions.
👉 Need GST setup help? Visit: Setup Business
Q8: Where can I get expert help for GST-related changes?
Answer:
You can consult GST Experts at Finodha.in for guidance on:
GST Registration
GST Return Filing
E-invoicing compliance
Annual returns and amendments
✅ Summary:
Notification No. 19/2021 – Central Tax (Rate) aligns GST exemptions with market requirements, particularly benefiting small vendors selling fresh produce and tender coconut water. It became effective from 1st Jan 2022, so compliance is crucial.
Download PDF: Notification No. 19/2021- Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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