Legal Authority:
Central Government amends Notification No. 2/2017-Central Tax (Rate) based on Council's recommendations.
New Inclusions:
Added entries for Sal leaves, sisal leaves, and materials for broom sticks manufacturing.
De-Oiled Rice Bran:
Clarification on de-oiled rice bran exemption effective from January 25, 2018.
Additional Entries:
Deities made of stone, marble, wood; Khali Dona; Coir pith compost, and sanitary napkins included.
Rupee Notes and Coins:
Exemption for sale to Reserve Bank of India or Government of India.
Rakhi Exemption:
Exception for Rakhi items, excluding those made of Chapter 71 materials.
Effective Date:
Amendments become effective from July 27, 2018.
(Gunjan Kumar Verma) Under Secretary to the Government of India