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[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 28/2018- Central Tax (Rate)

New Delhi, the 31
st
December, 2018
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being
satisfied that it is necessary in the public interest so to do, 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.12/2017- Central Tax (Rate),
dated the 28
th
June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 691(E), dated the 28
th
June, 2017, namely:-

In the said notification, -
(i)in the Table, -
(a) after serial number 21A and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“21B Heading
9965 or
Heading
9967
Services provided by a goods transport agency,
by way of transport of goods in a goods
carriage, to, -
(a) a Department or Establishment of the
Central Government or State Government or
Union territory; or
(b) local authority; or
(c) Governmental agencies,
which has taken registration under the Central
Goods and Services Tax Act, 2017 (12 of 2017)
only for the purpose of deducting tax under
Section 51 and not for making a taxable supply
of goods or services.
Nil Nil”;

(b) after serial number 27 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“27A Heading
9971
Services provided by a banking company to
Basic Saving Bank Deposit (BSBD) account
holders under Pradhan Mantri Jan Dhan Yojana
(PMJDY).
Nil Nil”;

(c) against serial number 34A, in the entry in column (3), after the letters and words “PSUs
from the”, the words “banking companies and” shall be inserted;

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(d) against serial number 66, for the entry in column (2), the following entry shall be
substituted namely: -
“Heading 9992 or Heading 9963”;

(e) serial number 67 and the entries relating thereto, shall be omitted;

(f) after serial number 74 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“74A Heading
9993
Services provided by rehabilitation
professionals recognised under the
Rehabilitation Council of India Act, 1992 (34 of
1992) by way of rehabilitation, therapy or
counselling and such other activity as covered
by the said Act at medical establishments,
educational institutions, rehabilitation centers
established by Central Government, State
Government or Union territory or an entity
registered under section 12AA of the Income-
tax Act, 1961 (43 of 1961).
Nil Nil”;

(ii) in paragraph 2, after clause (za), the following clause shall be inserted, namely: -
“(zaa) “financial institution” has the same meaning as assigned to it in clause (c) of section
45-I of the Reserve Bank of India Act, 1934 (2 of 1934).”.

2. This notification shall come into force on the 1
st
day of January, 2019.

[F. No.354/428/2018 -TRU]


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

Note: -The principal notification No. 12/2017 - Central Tax (Rate), dated the 28
th
June, 2017
was published in the Gazette of India, Extraordinary, vide number G.S.R. 691 (E), dated the
28
th
June, 2017 and was last amended by notification No. 23/2018 - Central Tax (Rate), dated
the 20
th
September, 2018 vide number G.S.R. 906(E), dated the 20
th
September, 2018.