Central Tax Rate Amendments: Key Changes

Scope Expansion: Amended to include powers under sub-section (5) of section 15 besides sub-section (1) of section 9. Schedule I (2.5% Tax): Omitted S. Nos. 23 and 24, introducing new entry for marble and travertine. Added provision for natural cork and footwear under specific categories. Introduced provisions for walking sticks, fly ash bricks, and blocks.

Schedule II (6% Tax): Added entries for natural cork articles and flexible intermediate bulk containers. Omitted S. Nos. 102, 126, and 177. Re-numbered S. No. 171A as 171AA, adding flexible intermediate bulk containers.

Schedule III (9% Tax): Omitted S. Nos. 142, 143, and 144. Introduced provisions for transmission shafts and lithium-ion accumulators. Amended specifications for television and digital cameras. Schedule IV (14% Tax): Omitted entries for specific vehicle parts and accessories. Updated specifications for screen sizes of electronic devices.

Effective Date: Changes effective from 1st January 2019. Issuing Authority: Signed by Gunjan Kumar Verma, Under Secretary to the Government of India. (Dr. Sree Parvathy S.L.) Under Secretary to the Government of India