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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 03/2020-Central Tax (Rate)
New Delhi, the 25
th
March, 2020
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 and
sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 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.1/2017-Central 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. 673(E), dated the 28th June, 2017, namely:-
In the said notification, -
(a) in Schedule I – 2.5%, serial number 187 and the entries relating thereto shall be omitted;

(b) in Schedule II - 6%,-
(i) after serial number 75 and the entries relating thereto, the following serial number
and entries shall be inserted, namely :-
“75A. 3605 00 10 All goods”;
(ii) serial numbers 202 and 203 and the entries relating thereto shall be omitted;
(c) in Schedule III - 9%,-
(i) serial number 73 and the entries relating thereto shall be omitted;
(ii) in serial number 379, for the entry in column (3), the entry “All goods” shall be
substituted;
2. This notification shall come into force on the 1
st
day of April, 2020.
[F.No. 354/34/2020-TRU]

(Gaurav Singh)
Deputy Secretary to the Government of India

Note: - The principal notification No.1/2017-Central Tax (Rate), dated the 28
th
June, 2017
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 673(E), dated the 28
th
June, 2017 and was last amended by notification No.
01/2020- Central Tax(Rate), dated the 21
st
February, 2020, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 134(E), dated the 21
st

February, 2020.
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