CBIC amended Notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST Rate of Goods

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The CBIC vide Notification No. 3/2020- Central Tax (Rate) dated March 25, 2020 amended Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017 to change the CGST rate of the following goods w.e.f. April 1, 2020:

  1. Omitted following entry in Schedule I- 2.5%

S.No.

Chapter / Heading / Sub-heading / Tariff item

Description of service

187

3605 00 10

Handmade safety matches

Explanation.– For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: –

(i) frame filling;

(ii) dipping of splints in the composition for match heads;

(iii) filling of boxes with matches;

(iv) pasting of labels on match boxes, veneers or cardboards;

 (v) packaging

  1. Inserted following entry after entry No. 75 in Schedule II- 6%

S.No.

Chapter / Heading / Sub-heading / Tariff item

Description of service

75A

3605 00 10

All Goods

  1. Omitted following entries in Schedule II- 6%

S.No.

Chapter / Heading / Sub-heading / Tariff item

Description of service

202

8517

Telephones for cellular networks or for other wireless networks

203

85

Parts for manufacture of Telephones for cellular networks or for other wireless networks

  1. Omitted following entries in Schedule III- 9%

S.No.

Chapter / Heading / Sub-heading / Tariff item

Description of service

73

3605

Matches (other than handmade safety matches [3605 00 10])

  1. Substituted description of service in entry no. 379 of Schedule III- 9% with “All goods”. Previously it was read as:

“Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks”

Similar Notifications has been issued  in IGST and UTGST Act as well.

CGST (Rate) Notificationhttp://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-03-2020-cgst-rate-english.pdf

IGST (Rate) Notification- http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-03-2020-igst-rate-english.pdf

UTGST (Rate) Notificationhttp://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-03-2020-utgst-rate-english.pdf

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