Circular No.ES/ 226 /2017-18                                                                November 15, 2017

To: Members of the Council

Sub: Amendments to CBEC notifications related to GST under Central Tax (Rate), Integrated Tax (Rate) and Union Territory Tax (Rate)

Dear Member,

We would like to inform you that the Government has issued various notifications making amendments relating to GST under Central Tax (Rate), Integrated Tax (Rate) and Union Territory Tax (Rate).

The details of which are given here-below:

CENTRAL TAX (RATE)

• Notification No. 44/2017 – Central Tax dated 14.11.2017 seeks to amend notification no. 5/2017- Central Tax (Rate) dated 28.06.2017 to give effect to GST council decisions regarding restriction of ITC on certain fabrics. This notification shall come into force with effect from the 15th day of November, 2017.

In the said notification, in the TABLE, for Sl. No. 6A and the entries relating thereto, the following entries shall be substituted, namely: -

·Notification No.41/2017-Central Tax (Rate)  dated 14-11-2017 seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to GST Council decisions regarding GST rates.

(Relevant extract of the Notification No.41/2017-Central Tax (Rate) is given here- below)

in Schedule I - 2.5%,
(xxii) after S. No. 218A and the entries relating thereto, the following serial number and the entries shall be inserted , namely:-

(xxiii) after S. No. 219A and the entries relating thereto, the following serial number and the entries shall be inserted , namely:-

(xxiv) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted , namely:-

 (xxv) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted , namely:-

(B) in Schedule II- 6%

(xiii) in S. No. 139, in column (3), after the words “ with rubber or plastics”, the brackets and words “(other than jute twine, coir cordage or ropes)” shall be inserted.

INTERGRATED TAX (RATE)

•  Notification No. 46/2017-Integrated Tax (Rate)  dated 14.11.2017 seeks to amend notification no. 5/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.. This notification shall come into force with effect from the 15th day of November, 2017.

In the said notification, in the TABLE, for Sl. No. 6A and the entries relating thereto, the following entries shall be substituted, namely: -

• Notification No. 43/2017-Integrated Tax (Rate) dated 14.1.2017 seeks to amend notification no. 1/2017- Integrated tax(rate) dated 28.06.2017 to give effect to GST Council decisions regarding GST rates This notification shall come into force with effect from the 15th day of November, 2017.

(Relevant extract of the Notification No.43/2017- Integrated Tax (Rate) is given here- below)

1. in Schedule I - 5%,

(xxii) after S. No. 218A and the entries relating thereto, the following serial number and the entries shall be inserted , namely:-

 (xxiii) after S. No. 219A and the entries relating thereto, the following serial number and the entries shall be inserted , namely:-

(xxiv) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted , namely:-

 (xxv) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted , namely:-

(B) in Schedule II- 12%

(xiii) in S. No. 139, in column (3), after the words “ with rubber or plastics”, the brackets and words “(other than jute twine, coir cordage or ropes)” shall be inserted.

(xvii) for S. No. 171 and the entries relating thereto, the following shall be substituted, namely:-

UNION TERRITORY TAX (RATE)

•  Notification No. 44/2017-Union Territory Tax (Rate)  dated 14.11.2017 seeks to amend notification no. 5/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to GST Council decisions regarding restriction of ITC on certain fabrics.

In the said notification, in the TABLE, for Sl. No. 6A and the entries relating thereto, the following entries shall be substituted, namely: -

• Notification No. 41/2017-Union Territory Tax (Rate)  dated 14.11.2017  seeks to amend notification no. 1/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to GST  council decisions regarding GST rates.

(Relevant extract of the Notification No.41/2017- Union Territory Tax (Rate) is given here- below)

1. in Schedule I – 2.5%,

(xxii) after S. No. 218A and the entries relating thereto, the following serial number and the entries shall be inserted , namely:-

(xxiii) after S. No. 219A and the entries relating thereto, the following serial number and the entries shall be inserted , namely:-

(xxiv) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

  (xxv) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted , namely:-

(B) in Schedule II- 6%

(xiii) in S. No. 139, in column (3), after the words “ with rubber or plastics”, the brackets and words “(other than jute twine, coir cordage or ropes)” shall be inserted.

(xvii) for S. No. 171 and the entries relating thereto, the following shall be substituted, namely:-

Members may kindly make a note of the above amendments.

Thanking you,

S. BALARAJU
EXECUTIVE DIRECTOR