Notification No. 26/2019 – Integrated Tax (Rate): Seeks to further amend notification No. 01/2017-Integrated Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.

Important Keyword: F.No.354/201/2019 -TRU, Notification No. 26/2019 – Integrated Tax (Rate), Section 5(1) IGST Act 2017, Section 15(5) CGST Act 2017, Notification No.1/2017-Integrated Tax (Rate), Notification No. 14/2019-Integrated Tax (Rate).

[F.No.354/201/2019 -TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 30^th December, 2019

Notification No. 26/2019 – Integrated Tax (Rate)

GST: [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-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 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.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:-

In the said notification, –

• in Schedule II – 12%, serial numbers 80AA and 171A and the entries relating thereto shall be omitted;

• in Schedule III – 18%, after serial number 163A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –

2.    This notification shall come into force on the 1^st day of January, 2020.

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

Note: – The principal notification No.1/2017-Integrated Tax (Rate), dated the 28th 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 28th June, 2017 and was last amended by notification No. 14/2019-Integrated Tax (Rate), dated the 30^th September, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 710(E), dated the 30^th September, 2019.

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