Notification No. 20/2018 – Integrated Tax (Rate) Explained

Important Keyword: Notification 20/2018 IGST, amendment to 02/2017 IGST, IGST exemption list 2018, sanitary napkin GST exemption, Rakhi GST rate, de-oiled rice bran GST, coir pith compost exemption, GST Council 28th meeting decisions,

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

New Delhi, the 26^th July, 2018

Notification No. 20/2018 - Integrated Tax (Rate): Seeks to amend Notification 02/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it's 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 6 of the IGST 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. 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 25th 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

53

Coir pith compost other than those put up in unit container and, - bearing a registered brand name; orbearing 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-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number

G.S.R. 667 (E), dated the 28th June, 2017and last amended by Notification No. 8/2018- Integrated Tax (Rate) dated 25^th January, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 85 (E), dated the, 25^th January, 2018.

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📚 Frequently Asked Questions (FAQs): Notification No. 20/2018 – Integrated Tax (Rate)

🏁 Conclusion

Notification No. 20/2018 – Integrated Tax (Rate) brought significant relief by expanding the IGST exemption list, especially benefiting rural, agricultural and women-focused sectors.

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Download PDF: Notification No. 20/2018 – Integrated Tax (Rate)

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More Information: https://taxinformation.cbic.gov.in/

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