Notification No. 7/2018 – Central Tax (Rate): seeks to amend Notification No.2/2017-CGST (Rate).

Important Keyword: Section 11(1) CGST Act 2017, F.No.354/1/2018-TRU, Notification No. 7/2018 – Central Tax (Rate), Notification No.2/2017-Central Tax (Rate), Notification No. 42/2017 Central Tax (Rate).

[F.No.354/1/2018-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 25^th January, 2018

Notification No. 7/2018 – Central 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-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, –

(1) in the Schedule,

• in S. No. 102, for the entry in column (3), the entry “Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran]”, shall be substituted;

• for S. No. 102A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

• against S. No. 136A, in column (2), for the entry, the entry “7117” shall be substituted’;
• in S. No. 137, in column (3), after the words “used in agriculture, horticulture or forestry” the words, “other than ghamella”, shall be added;
• in S. No. 148, for the entry in column (3), for the entry against item number (v), the entry “Vibhuti”, shall be substituted;

• after S. No. 150 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

(Ruchi Bisht)
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, 2017and last amended by Notification No. 42/2017 Central Tax(Rate) dated 14th November, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1388 (E), dated the, 14th November, 2017.

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Web Stories: Notification No. 15/2018 – Central Tax (Rate) GST: Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).

Download Pdf: https://taxinformation.cbic.gov.in/