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

Circular No.ES/285/2017-18                                                                      January 29, 2018

To: Members of the Council

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

Dear Member,

We would like to inform you that the Central Board of Excise ad Customs (CBEC) has issued various notifications relating to GST under Central Tax (Rate), Integrated Tax (Rate) and Union Territory (Rate).

The details are given here-below:

CENTRAL TAX (RATE)

The Central Government has amended Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 regarding CGST Rate Schedule notified under section 9 (1).

In the said notification,

-(A) in Schedule I- 2.5%

(vii) in S. No. 219A, for the entry in column (3), the entry “ Corduroy fabrics, velvet fabrics ”, shall be substituted;

(viii) in S. No. 224A, for the entry in column (2), the entry “6309 or 6310”, shall be substituted;

(B) in Schedule II- 6%,

(xii) in S. No. 147, for the entry in column (3), the entry “Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric , other than fabrics of heading 5802 or 5806”, shall be substituted.

INTEGRATED  TAX (RATE)

The Central Government has amended Notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 regarding Integrated Goods and Services Tax Act, 2017 (13 of 2017),

In the said notification,

-(A) in Schedule I- 5%

(vii) in S. No. 219A, for the entry in column (3), the entry “ Corduroy fabrics, velvet fabrics ”, shall be substituted;

(viii) in S. No. 224A, for the entry in column (2), the entry “6309 or 6310”, shall be substituted;

-(B) in Schedule II- 12%

(xii) in S. No. 147, for the entry in column (3), the entry “Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric , other than fabrics of heading 5802 or 5806”, shall be substituted.

UNION TERRITORY TAX (RATE)

The Central Government has amended Notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 regarding UTGST Rate Schedule notified under section 7 (1).

In the said notification,

-(A) in Schedule I- 2.5%

(vii) in S. No. 219A, for the entry in column (3), the entry “ Corduroy fabrics, velvet fabrics ”, shall be substituted;

(viii) in S. No. 224A, for the entry in column (2), the entry “6309 or 6310”, shall be substituted;

(B) in Schedule II- 6%,

(xii) in S. No. 147, for the entry in column (3), the entry “Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric , other than fabrics of heading 5802 or 5806”, shall be substituted

Members may kindly make a note of the above.

Thanking You,  

Yours faithfully,

S.BALARAJU
EXECUTIVE DIRECTOR

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