G.S.R. (E): Central Tax Rate Amendments

Legal Authority: Amendments made under sections 9(1) and 15(5) of the Central Goods and Services Tax Act, 2017.

Council Recommendations: Changes enacted based on recommendations of the Council.

Schedule I (2.5%): Omission of serial number 187 and related entries.

Schedule II (6%): Addition of new entry: 75A.3605 00 10 - All goods. Omission of serial numbers 202 and 203.

Schedule III (9%): Removal of serial number 73 and associated entries. Amendment of entry for serial number 379 to "All goods".

Effective Date: Notification effective from April 1, 2020.

Issuing Authority: Notification signed by Gaurav Singh, Deputy Secretary to the Government of India.