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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA,
EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 19/2018- Union Territory Tax (Rate)

New Delhi, the 26
th
July, 2018
G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) of section 8 of the Union
Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following further amendments in the notification
of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017- Union
Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i), vide number G.S.R. 711 (E), dated the 28th June, 2017, namely:-

In the said notification, -
(i) after S. No. 92 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: -
“92 A 1401 Sal leaves, siali leaves, sisal leaves, sabai grass”;

(ii) after S. No. 93 A and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: -

“93 B 1404 90 90 Vegetable materials, for manufacture of jhadoo or
broom sticks”;

(iii) for S. No. 102 A and entries relating thereto, the following shall be substituted,
namely: -
“102A 2306 De-oiled rice bran

Explanation: The exemption applies to de-oiled rice bran
falling under heading 2306 with effect from 25
th

January, 2018”;

(iv) after S. No. 114 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: -
“114A 44 or 68 Deities made of stone, marble or wood
114B 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal
leaves, sabai grass, including sabai grass rope”;


(v) for S. No. 117 and the entries relating thereto, the following shall be substituted,
namely:-

“117 48 or 4907 or
71
Rupee notes or coins when sold to Reserve Bank of
India or the Government of India”;

(vi) after S. No. 132 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: -
“132A 53 Coir pith compost other than those put up in unit
container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim
or enforceable right in a court of law is available [other
than those where any actionable claim or enforceable
right in respect of such brand name has been foregone
voluntarily, subject to the conditions as in the
ANNEXURE I]”;

(vii) after S. No. 146 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: -
“146A 9619 00 10
or
9619 00 20
Sanitary towels (pads) or sanitary napkins; tampons”;


(viii) after S. No. 151 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: -
“152 Any Chapter
except 71
Rakhi (other than those made of goods falling under
Chapter 71)”.

2. This notification shall come into force on the 27
th
July, 2018.


[F.No.354/255/2018-TRU]


(Gunjan Kumar Verma)
Under Secretary to the Government of India

Note: - The principal notification No.2/2017- Union Territory Tax (Rate), dated the 28th
June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 711(E), dated the 28th June, 2017and last amended by Notification
No. 7/2018 Union Territory Tax(Rate) dated 25
th
January, 2018 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 89 (E), dated the,
25
th
January, 2018.