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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.20/2018- Integrated 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 6 of the Integrated
Goods and Services Tax Act, 2017 (13 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- Integrated 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. 667 (E), dated the 28th
June, 2017, namely:-
In the said notification, in the Schedule, -

(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-Integrated Tax (Rate), dated the 28th June, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number
G.S.R. 667 (E), dated the 28th June, 2017and last amended by Notification No. 8/2018-

Integrated Tax (Rate) dated 25
th
January, 2018 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number GSR 85 (E), dated the, 25
th
January, 2018.