[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. 18/2018- Union Territory Tax (Rate)
New Delhi, the 26
th
July, 2018
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 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 amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-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. 710 (E), dated the 28th June, 2017,
namely:-
In the said notification, -
(A) in Schedule I - 2.5%,
(i) after S. No. 102 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“102 A 2207 Ethyl alcohol supplied to Oil Marketing
Companies for blending with motor spirit (petrol)”;
(ii) in S. No. 123, for entries in columns (2) and (3), the following entries shall be
substituted, namely:-
“2515
(Except
2515 12 10,
2515 12 20,
2515 12 90) or
6802
Ecaussine and other calcareous monumental or
building stone alabaster [other than marble and
travertine], other than mirror polished stone which is
ready to use”;
(iii) after S. No. 170 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“170A 2809 Fertilizer grade phosphoric acid”;
(iv) in S. No. 215, in the entry in column (3), the comma and words “, including coir
pith compost put up in unit container and bearing a brand name” shall be inserted
at the end;
(v) in S. No. 219, for the entry in column (3), the entry “Coir mats, matting, floor
covering and handloom durries”, shall be substituted;
(vi) in S. No. 219A, for the entry in column (3), the entry “all goods” shall be
substituted;
(vii) in S. No. 222, for entries in columns (2) and (3), the following entries shall be
substituted, namely:-
“61 or 6501 or
6505
Article of apparel and clothing accessories or cap/topi,
knitted or crocheted, of sale value not exceeding Rs
1000 per piece”;
(viii) in S. No. 225, in column (3), for the figure “500” the figure “1000” shall be
substituted;
(ix) in S. No. 264, for the entry in column (3), the entry “Biomass briquettes or solid
bio fuel pellets”, shall be substituted;
(B) in Schedule II-6%, -
(i) S. No. 57B and the entries relating thereto shall be omitted;
(ii) after S. No. 96 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“96A 4409 Bamboo flooring”;
(iii) in S. No. 146, in the entry in column (3), the words “except the items covered in
219 in Schedule I”, shall be inserted at the end;
(iv) S. No. 147 and the entries relating thereto shall be omitted;
(v) after S. No. 185 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“185A 7419 99 30 Brass Kerosene Pressure Stove”;
(vi) for S. No. 195A and the entries relating thereto, the following serial numbers and
the entries shall be substituted, namely: -
“195A 8420 Hand operated rubber roller
195AA 8424 Nozzles for drip irrigation equipment or nozzles
for sprinklers”;
(vii) after S. No. 206 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“206A 87 Fuel Cell Motor Vehicles ” ;
(viii) after S. No. 231A and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“231B 9607 Slide fasteners”;
(ix) in S. No. 235, for entries in columns (2) and (3), the following entries shall be
substituted, namely:-
“9619 00 30,
9619 00 40, or
9619 00 90
All goods”;
(C) in Schedule III - 9%, -
(i) in S. No. 25, in column (3), after the words, “of any strength”, the brackets and
words “[other than ethyl alcohol supplied to Oil Marketing Companies for blending
with motor spirit (petrol)]” shall be inserted;
(ii) after S. No. 52 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely:-
“52A 3208 Paints and varnishes (including enamels and
lacquers) based on synthetic polymers or chemically
modified natural polymers, dispersed or dissolved in
a non-aqueous medium; solutions as defined in Note
4 to this Chapter
52B 3209 Paints and varnishes (including enamels and
lacquers) based on synthetic polymers or chemically
modified natural polymers, dispersed or dissolved in
an aqueous medium
52C 3210 Other paints and varnishes (including enamels,
lacquers and distempers); prepared water pigments
of a kind used for finishing leather”;
(iii) after S. No. 54A and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“54B 3214 Glaziers’ putty, grafting putty, resin cements,
caulking compounds and other mastics; painters’
fillings; non- refractory surfacing preparations for
facades, indoor walls, floors, ceilings or the like”;
(iv) in S. No. 137, in column (3), after the words, “or end-jointed” the brackets and
words, “[other than bamboo flooring]” shall be added;
(v) in S. No. 177E, in column (3), the words “except the items covered in Sl. No. 123
in Schedule I”, shall be inserted at the end;
(vi) in S. No. 253, for the entry in column (3), the entry “Other articles of copper
[other than Brass Kerosene Pressure Stove]” shall be substituted;
(vii) after S. No. 319 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“319A 8418 Refrigerators, freezers and other refrigerating or
freezing equipment, electric or other; heat pumps
other than air conditioning machines of heading
8415”;
(viii) in S. No. 321, for the entry in column (3), the entry “Calendering or other rolling
machines, other than for metals or glass, and cylinders therefor [other than Hand
operated rubber roller]” shall be substituted;
(ix) after S. No. 341 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“341A 8450 Household or laundry-type washing machines,
including machines which both wash and dry” ;
(x) after S. No. 376A and the entries relating thereto, the following serial numbers
and the entries shall be inserted, namely:-
“376AA 8507 60 00 Lithium-ion Batteries
376AB 8508 Vacuum cleaners
376AC 8509 Electro-mechanical domestic appliances, with self-
contained electric motor, other than vacuum
cleaners of heading 8508 [other than wet grinder
consisting of stone as a grinder]
376AD 8510 Shavers, hair clippers and hair-removing appliances,
with self-contained electric motor”;
(xi) after S. No. 378 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“378A 8516 Electric instantaneous or storage water heaters and
immersion heaters; electric space heating apparatus
and soil heating apparatus; electro thermic hair-
dressing apparatus (for example, hair dryers, hair
curlers, curling tong heaters) and hand dryers;
electric smoothing irons; other electro-thermic
appliances of a kind used for domestic purposes;
electric heating resistors, other than those of
heading 8545” ;
(xii) after S. No. 383B and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“383C 8528 Television set (including LCD or LED television) of
screen size not exceeding 68 cm” ;
(xiii) after S. No. 401 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“401A 8705 Special purpose motor vehicles, other than those
principally designed for the transport of persons or
goods (for example, breakdown lorries, crane
lorries, fire fighting vehicles, concrete-mixer lorries,
road sweeper lorries, spraying lorries, mobile
workshops, mobile radiological unit)” ;
(xiv) after S. No. 402 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“402A 8709 Works trucks, self-propelled, not fitted with lifting
or handling equipment, of the type used in factories,
warehouses, dock areas or airports for short distance
transport of goods; tractors of the type used on
railway station platforms; parts of the foregoing
vehicles” ;
(xv) after S. No. 403 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“403A 8716 Trailers and semi-trailers; other vehicles, not
mechanically propelled; parts thereof [other than
Self-loading or self-unloading trailers for
agricultural purposes, and Hand propelled vehicles
(e.g. hand carts, rickshaws and the like); animal
drawn vehicles]” ;
(xvi) in S. No. 446, for entries in columns (2) and (3), the following entries shall be
substituted, namely:-
“9607 20 00
Parts of slide fasteners”;
(xvii) after S. No. 449A and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“449AA 9616 Scent sprays and similar toilet sprays, and
mounts and heads therefor; powder-puffs and
pads for the application of cosmetics or toilet
preparations”;
(D) in Schedule-IV-14%,
(i) S. Nos. 20, 21, 22, 24 and the entries relating thereto, shall be omitted;
(ii) S. No. 120, and the entries relating thereto, shall be omitted;
(iii) S. No. 130, and the entries relating thereto, shall be omitted;
(iv) in S.No. 139, for the entry in column (3), the entry “Electric accumulators, including
separators therefor, whether or not rectangular (including square) other than Lithium-
ion battery” shall be substituted;
(v) S. Nos. 140, 141, 142 and the entries relating thereto, shall be omitted;
(vi) S. No. 146 and the entries relating thereto, shall be omitted;
(vii) in S. No. 154, for the brackets, words and figures “[other than computer monitors not
exceeding 20 inches and set top box for television]”, the brackets, words, figures and
letters “[other than computer monitors not exceeding 20 inches, set top box for
television and Television set (including LCD and LED television) of screen size not
exceeding 68 cm]” shall be substituted;
(viii) S. No. 167 and the entries relating thereto, shall be omitted;
(ix) S. No. 171 and the entries relating thereto, shall be omitted;
(x) S. No. 175 and the entries relating thereto, shall be omitted;
(xi) S. No. 224 and the entries relating thereto, shall be omitted.
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.1/2017- 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. 710 (E), dated the 28th June, 2017and last amended by
Notification No. 6/2018-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 88(E), dated the 25
th
January, 2018.
