[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. 7/2018-Integrated Tax (Rate)
New Delhi, the 25
th
January, 2018
G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 5 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 amendments in the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No. 1/2017- Integrated 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. 666 (E), dated the 28
th
June, 2017, namely:-
In the said notification, -
(A) in Schedule I - 5%,
(i) after S. No. 76 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: -
“76A 13 Tamarind kernel powder”;
(ii) after S. No. 78 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: -
“78A 1404 or
3305
Mehendi paste in cones”;
(iii) after S. No. 103A and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“103B 2302 Rice bran (other than de-oiled rice bran)”;
(iv) in S. No. 165, in column (3), the words, “to household domestic consumers or”,
shall be omitted;
(v) after S. No. 165 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“165A 2711 12 00 Liquefied Propane and Butane mixture, Liquefied
Propane, Liquefied Butane and Liquefied
2711 13 00,
2711 19 00
Petroleum Gases (LPG) for supply to household
domestic consumers”;
(vi) in S. No. 198A, for the entry in column (3), the entry “Manufactures of straw, of
esparto or of other plaiting materials; basketware and wickerwork”, shall be
substituted;
(vii) in S. No. 219A, for the entry in column (3), the entry “Corduroy fabrics, velvet
fabrics”, shall be substituted;
(viii) in S. No. 224A, for the entry in column (2), the entry “6309 or 6310”, shall be
substituted;
(ix) after S. No. 243 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“243A 88 or Any
other
chapter
Scientific and technical instruments, apparatus,
equipment, accessories, parts, components, spares,
tools, mock ups and modules, raw material and
consumables required for launch vehicles and
satellites and payloads”;
(B) in Schedule II-12%, -
(i) after S. No. 32A and the entries relating thereto, the following serial number and
the entries shall be substituted, namely: -
“32AA 1704 Sugar boiled confectionery”;
(ii) after S. No. 46A and the entries relating thereto, the following serial number and
the entries shall be substituted, namely: -
“46B 2201 Drinking water packed in 20 litres bottles”;
(iii) in S. No. 56, for the entry in column (2), the entry “28 or 38”, shall be substituted;
(iv) after S. No. 57A and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“57B 2809 Fertilizer grade phosphoric acid”;
(v) in S. No. 59, for the entry in column (2), the entry “29 or 3808 93”, shall be
substituted;
(vi) after S. No. 78 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: -
“78A 3808 The following Bio-pesticides, namely -
1 Bacillus thuringiensis var. israelensis
2 Bacillus thuringiensis var. kurstaki
3 Bacillus thuringiensis var. galleriae
4 Bacillus sphaericus
5 Trichoderma viride
6 Trichoderma harzianum
7 Pseudomonas fluoresens
8 Beauveriabassiana
9 NPV of Helicoverpaarmigera
10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan”
(vii) after S. No. 80 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: -
“80A 3826 Bio-diesel”;
(viii) for S. No. 99A and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: -
“99A 4418 Bamboo wood building joinery
99B 4419 Tableware and Kitchenware of wood”;
(ix) S. No. 103 and the entries relating thereto shall be omitted;
(x) S. No. 104 and the entries relating thereto shall be omitted;
(xi) in S. No. 133, in column (3), after the words, “Absorbent cotton wool”, the words
and brackets, “[except cigarette filter rods]”, shall be added;
(xii) in S. No. 147, for the entry in column (3), the entry “Woven pile fabrics and chenille
fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802
or 5806”, shall be substituted;
(xiii) after S. No. 195A, and entries relating thereto the following serial number and the
entries shall be inserted, namely: -
“195B 8424 Sprinklers; drip irrigation system including laterals;
mechanical sprayers”;
(C) in Schedule III - 9%, -
(i) in S. No. 3, in column (3), after the words “derived from vegetable products” the
words and brackets, “[other than tamarind kernel powder]”, shall be added;
(ii) in S. No. 12, in column (3), for the words “groundnut sweets and gajak”, the words
“groundnut sweets, gajak and sugar boiled confectionery”, shall be substituted;
(iii) in S. No. 24, in column (3), after the words, “matter nor flavoured”, the words and
brackets, “[other than Drinking water packed in 20 litres bottles]” shall be added;
(iv) in S. No. 39, in column (3), after the words, “other Rate Schedules for goods”, the
words, “including Fertilizer grade Phosphoric acid”, shall be added;
(v) in S. No. 59, for the entry in column (3), the entry “Preparations for use on the hair
[except Mehendi pate in Cones]’ shall be substituted;
(vi) in S. No. 87, in column (3), after the words, “and similar products”, the words,
figure and brackets, “[other than bio-pesticides mentioned against S. No. 78A of
schedule -II]” shall be added;
(vii) S. No. 99, and the entries relating thereto, shall be omitted;
(viii) in S. No. 137F, in column (3), after the words, “shingles and shakes”, the words
and brackets, “[other than bamboo wood building joinery]” shall be added;
(ix) after S. No. 163 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“163A 56012200 Cigarette Filter rods”;
(x) for S. No. 236A and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“236A 7323 9410 Ghamella
236B 7324 Sanitary ware and parts thereof, of iron and steel”;
(xi) in S. No. 325, for the entry in column (3), the entry “Mechanical appliances
(whether or not hand-operated) for projecting, dispersing or spraying liquids or
powders; fire extinguishers, whether or not charged; spray guns and similar
appliances; steam or sand blasting machines and similar jet projecting machines
[other than sprinklers; drip irrigation systems including laterals; mechanical
sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]” shall be
substituted;
(xii) after S. No. 399 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“399A 8702 Buses for use in public transport which exclusively
run on Bio-fuels”
(D) in Schedule-IV-28%, -
(i) in S. No. 164, for the entry in column (3), the entry “Motor vehicles for the transport
of ten or more persons, including the driver [other than buses for use in public
transport, which exclusively run on Bio-fuels]” shall be substituted;
(ii) after S. No. 228, and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“229 Any
Chapter
Actionable claim in the form of chance to win in
betting, gambling, or horse racing in race club”;
(E) in Schedule-V-3%, -
(i) S. No. 2, and the entries relating thereto, shall be omitted;
(ii) in S. No. 3, for the entry in column (3), the entry “Semi-precious stones, whether
or not worked or graded but not strung, mounted or set; semi-precious stones,
temporarily strung for convenience of transport [other than Unworked or simply
sawn or roughly shaped]” shall be substituted;
(iii) in S. No. 4, for the entry in column (3), the entry “Synthetic or reconstructed semi-
precious stones, whether or not worked or graded but not strung, mounted or set;
ungraded synthetic or reconstructed semi-precious stones, temporarily strung for
convenience of transport]” shall be substituted;
(iv) against S. No. 13, in column (3), the words and symbols, “[other than bangles of
lac/shellac]” shall be omitted;
(v) against S. No. 17, in column (3), for the entry, the entry “Imitation jewellery [other
than bangles of lac/shellac]” shall be substituted.
(F) in Schedule-VI – 0.25%, -
(i) in S. No. 1, for the entry in column (3), the entry, “All goods” shall be
substituted;
(ii) in S. No. 2, for the entry in column (3), the entry, “Semi-precious stones, unworked
or simply sawn or roughly shaped” shall be substituted;
(iii) after S. No. 2, and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: -
“2A 7103 Precious stones (other than diamonds), ungraded
precious stones (other than diamonds)”;
(iv) in S. No. 3, for the entry in column (3), the entry, “Synthetic or reconstructed semi-
precious stones, unworked or simply sawn or roughly shaped” shall be substituted;
(v) after S. No. 3, and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: -
“4 7104 Synthetic or reconstructed precious stones”;
[F.No.354/1/2018-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: - The principal notification No.1/2017- 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. 666 (E), dated the 28th June, 2017and last amended by Notification
No. 43/2017-Integrated Tax (Rate) dated 14th November, 2017 published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1392 (E),
dated the, 14th November, 2017.
