Amendments to Central Tax (Rate) Notification

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