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Date: 2020-03-25 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by sub section 1 of section 9 and sub section

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: These notifications, issued by the Ministry of Finance, Department of Revenue, amend previous notifications regarding Central Tax, Integrated Tax, and Union Territory Tax rates under the Goods and Services Tax (GST) Act of 2017. The amendments, recommended by the Council, involve changes to various schedules and serial numbers within the original notifications. These changes come into effect on April 1, 2020. Key Points / Main Content: Central Tax Rate Amendments: * Schedule I: Serial number 187 and related entries are omitted. * Schedule II: * After serial number 75, serial number 75A is inserted for goods classified under 3605 00 10 ("All goods"). * Serial numbers 202 and 203 and related entries are omitted. * Schedule III: * Serial number 73 and related entries are omitted. * In serial number 379, the entry in column 3 is replaced with "All goods." Integrated Tax Rate Amendments: * Schedule I: Serial number 187 and related entries are omitted. * Schedule II: * After serial number 75, serial number 75A is inserted for goods classified under 3605 00 10 ("All goods"). * Serial numbers 202 and 203 and related entries are omitted. * Schedule III: * Serial number 73 and related entries are omitted. * In serial number 379, the entry in column 3 is replaced with "All goods." Union Territory Tax Rate Amendments: * Schedule I: Serial number 187 and related entries are omitted. * Schedule II: * After serial number 75, serial number 75A is inserted for goods classified under 3605 00 10 ("All goods"). * Serial numbers 202 and 203 and related entries are omitted. * Schedule III: * Serial number 73 and related entries are omitted. * In serial number 379, the entry in column 3 is replaced with "All goods." Impact Analysis: Taxpayers: * Impact: Changes in tax rates for specific goods, potential changes in compliance requirements. * Action Required: Review the updated schedules to determine the tax implications for their specific goods and services, and adjust accounting and reporting procedures accordingly. Businesses dealing with Union Territories: * Impact: Revision of tax rates applicable to goods and services. * Action Required: Update systems to reflect new tax structures, and ensure compliance with the modified regulations. Government (Tax Authorities): * Impact: Changes to tax revenue collection and enforcement. * Action Required: Update tax collection systems and communicate changes to taxpayers. Council (GST Council): * Impact: Implementing recommendations for tax rate amendments. * Action Required: Review the outcome of the implemented changes and continue to monitor the impact on revenue and compliance.

Key Entities Referenced

New Delhi: The city where the notification was issued. Ministry of Finance Department of Revenue: The government department issuing the notification. Central Goods and Services Tax Act, 2017: A key law related to Goods and Services Tax, abbreviated as CGST Act. Integrated Goods and Services Tax Act, 2017: A key law related to Integrated Goods and Services Tax, abbreviated as IGST Act. Union Territory Goods and Services Tax Act, 2017: A key law related to Union Territory Goods and Services Tax, abbreviated as UTGST Act. Central Government: The governing authority issuing the notification based on the recommendations of the Council. Council: The entity that provides recommendations to the Central Government regarding the Goods and Services Tax (GST). GAURAV SINGH: The Dy. Secy. who is signing off on the notification.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99 xxxGIDHxxx सी.जी.-डी.एलxx.x-GअI.D-E2x5x0x 32020-218920 CG-DL-E-25032020-218920 असाधारण EXTRAORDINARY भाग II—खण्ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 171] नई ददल्ली, बधु िार, माच च25, 2020/चैत्र 5, 1942 No. 171] NEW DELHI, WEDNESDAY, MARCH 25, 2020/CHAITRA 5, 1942 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई ददल्ली, 25 माच,च 2020 स.ं 03/2020-केन्द्रीय कर (दर) सा.का.जन. 216(अ).—केन्द्रीय माल एि ं सेिाकर अजधजनयम, 2017 (2017 का 12) की धारा 9 की उपधारा (1) और धारा 15 की उपधारा (5) म ें प्रदत्त िजियों का प्रयोग करत े हुए केन्द्र सरकार, पररषद की जसफाररिों पर भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना स.ं 1/2017-केन्द्रीय कर (दर) ददनांक 28 िून, 2017 जिस े सा.का.जन. 673(अ), ददनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण, के भाग II, खण्ड 3, उप-खण्ड (i) म ें प्रकाजित दकया गया था, म ें जनम्न जलजखत और आग े भी संिोधन करती ह,ै यथााः- 1. उि अजधसूचना म,ें- क. अनुसूची I - 2.5% म,ें क्रम सं. 187 तथा उससे संबंजधत प्रजिजटिययों का लोप दकया िाएगा; ख. अनुसूची II - 6% म,ें- (i) क्रम स.ं 75 और इसम ें दी गयी प्रजिजटिययों के बाद जनम्नजलजखत क्रम स.ं और प्रजिजटिययों को अंताःस्ट्थाजपत दकया िायेगा, यथााः- “75अ 3605 00 10 सभी माल”; 1604 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (ii) क्रम स.ं 202 तथा उससे संबंजधत प्रजिजटिययों का लोप दकया िाएगा; (iii) क्रम स.ं 203 तथा उससे संबंजधत प्रजिजटिययों का लोप दकया िाएगा; ग. अनुसूची III – 9% म,ें- (i) क्रम स.ं 73 तथा उससे संबंजधत प्रजिजटिययों का लोप दकया िाएगा; (ii) क्रम स.ं 379 म,ें कॉलम (3) की प्रजिजटिय के स्ट् थान पर, प्रजिजटिय “सभी माल” को प्रजतस्ट्थाजपत दकया िाएगा; 2. यह अजधसूचना ददनांक 01 अप्रलै , 2020 स े लागू होगी। [फा. स.ं 354/34/2020-टीआरयू] गौरि ससह, उप सजचि नोट : प्रधान अजधसूचना सं. 1/2017-केन्द्रीय कर (दर) ददनांक 28 िून, 2017 को सा.का.जन. 673 (अ) ददनााँक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण के भाग II, खण्ड 3, उप-खण्ड (i) म ें प्रकाजित दकया गया था और इसमें अंजतम बार अजधसूचना स.ं 01/2020-केन्द्रीय कर (दर), ददनााँक 21 फरिरी 2020, सा.का.जन. 134(अ), ददनााँक 21 फरिरी 2020 को भारत के रािपत्र, असाधारण के भाग II, खण्ड 3, उप-खण्ड (i) में प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया ह ै। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 25th March, 2020 No. 03/2020-Central Tax (Rate) G.S.R. 216(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:— 1. 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 1st day of April, 2020. [F. No. 354/34/2020-TRU] GAURAV SINGH, Dy. Secy.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 Note : The principal notification No.1/2017-Central Tax (Rate), dated the 28th 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 28th June, 2017 and was last amended by notification No. 01/2020- Central Tax (Rate), dated the 21st February, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 134(E), dated the 21st February, 2020. अजधसचू ना नई ददल्ली, 25 माच,च 2020 स.ं 03/2020-एकीकृत कर (दर) सा.का.जन. 217(अ).—केंरीय सरकार, केन्द् रीय माल एिं सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 15 की उप धारा (5) के साथ परित एकीकृत माल एिं सेिा कर अजधजनयम, 2017 (2017 का 13) की धारा 5 की उप धारा (1) द्वारा प्रदत् त िजियों का प्रयोग करते हुए, पररषद की जसफाररिों के आधार पर, एतद्द्वारा भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना सं्‍ या 1/2017-एकीकृत कर (दर) ददनांक 28 िनू , 2017, जिसे सा.का.जन. 666(अ), ददनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण के भाग-II, खंड-3, उप-खंड (i) में प्रकाजित दकया गया था, में जनम् नजलजखत और आगे भी संिोधन करती है, यथा:– 1. उि अजधसूचना म,ें- क. अनुसूची I - 5% म,ें क्रम स.ं 187 तथा उससे संबंजधत प्रजिजटिययों का लोप दकया िाएगा; ख. अनुसूची II - 12% म,ें- (i) क्रम स.ं 75 और इसम ें दी गयी प्रजिजटिययों के बाद जनम्नजलजखत क्रम स.ं और प्रजिजटिययों को अंताःस्ट्थाजपत दकया िायेगा, यथााः- “75अ 3605 00 10 सभी माल”; (ii) क्रम स.ं 202 तथा उससे संबंजधत प्रजिजटिययों का लोप दकया िाएगा; (iii) क्रम स.ं 203 तथा उससे संबंजधत प्रजिजटिययों का लोप दकया िाएगा; ग. अनुसूची III – 18% म,ें- (i) क्रम स.ं 73 तथा उससे संबंजधत प्रजिजटिययों का लोप दकया िाएगा; (ii) क्रम स.ं 379 म,ें कॉलम (3) की प्रजिजटिय के स्ट् थान पर, प्रजिजटिय “सभी माल” को प्रजतस्ट्थाजपत दकया िाएगा; 2. यह अजधसूचना ददनांक 01 अप्रलै , 2020 स े लागू होगी। [फा. स.ं 354/34/2020-टीआरयू] गौरि ससह, उप सजचि नोट : प्रधान अजधसूचना सं्‍ या 1/2017-एकीकृत कर (दर), ददनांक 28 िून, 2017 को सा.का.जन. 666(अ), ददनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण, के भाग-II, खंड-3, उप-खंड (i) म ें प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसूचना सं्‍ या 01/2020-एकीकृत कर (दर), ददनांक 21 फरिरी 2020, जिसे सा.का.जन 135(अ) ददनांक 21 फरिरी 2020 के तहत भारत के रािपत्र, असाधारण, के भाग-II, खंड-3, उप-खंड (i) में प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया ह ै।4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] NOTIFICATION New Delhi, the 25th March, 2020 No. 03/2020-Intergrated Tax (Rate) G.S.R. 217(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) read with 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- 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, 2017, namely:- 1. In the said notification, - (a) in Schedule I - 5%, serial number 187 and the entries relating thereto shall be omitted; (b) in Schedule II - 12%,- (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 - 18%,- (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 1st day of April, 2020. [F. No. 354/34/2020-TRU] GAURAV SINGH, Dy. Secy. Note : The principal notification No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017 was 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, 2017 and was last amended by notification No. 01/2020-Integrated Tax(Rate), dated the 21st February, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 135(E), dated the 21st February, 2020. अजधसचू ना नई ददल्ली, 25 माच,च 2020 स.ं 03/2020-सघं राज्य क्षेत्रे कर (दर) सा.का.जन. 218(अ).—केंरीय सरकार, केन्द् रीय माल एिं सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 15 की उप धारा (5) के साथ परित संघ राज्य क्षेत्रे माल एिं सेिा कर अजधजनयम, 2017 (2017 का 14) की धारा 7 की उप धारा (1) द्वारा प्रदत् त िजियों का प्रयोग करते हुए, पररषद की जसफाररिों के आधार पर, एतद्द्वारा भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना सं्‍ या 1/2017-संघ राज्य क्षेत्रे कर (दर) ददनाकं 28 िून, 2017, जिसे सा.का.जन. 710(अ), ददनांक 28 िनू , 2017 के तहत भारत के रािपत्र, असाधारण के भाग-II, खंड-3, उप-खंड (i) म ेंप्रकाजित दकया गया था, में जनम् नजलजखत और आग ेभी संिोधन करती ह,ै यथा:– 1. उि अजधसूचना म,ें- क. अनुसूची I - 2.5% म,ें क्रम सं. 187 तथा उससे संबंजधत प्रजिजटिययों का लोप दकया िाएगा;[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5 ख. अनुसूची II - 6% म,ें- (i) क्रम स.ं 75 और इसम ें दी गयी प्रजिजटिययों के बाद जनम्नजलजखत क्रम स.ं और प्रजिजटिययों को अंताःस्ट्थाजपत दकया िायेगा, यथााः- “75अ 3605 00 10 सभी माल”; (ii) क्रम स.ं 202 तथा उससे संबंजधत प्रजिजटिययों का लोप दकया िाएगा; (iii) क्रम स.ं 203 तथा उससे संबंजधत प्रजिजटिययों का लोप दकया िाएगा; ख. अनुसूची II - 6% म,ें- (i) क्रम स.ं 73 तथा उससे संबंजधत प्रजिजटिययों का लोप दकया िाएगा; (ii) क्रम स.ं 379 म,ें कॉलम (3) की प्रजिजटिय के स्ट् थान पर, प्रजिजटिय “सभी माल” को प्रजतस्ट्थाजपत दकया िाएगा; 2. यह अजधसूचना ददनांक 01 अप्रलै , 2020 स े लागू होगी। [फा. स.ं 354/34/2020-टीआरयू] गौरि ससह, उप सजचि नोट : प्रधान अजधसूचना स्‍ं या 1/2017-संघ राज्यक्षेेत्र कर (दर), ददनांक 28 िून, 2017 को सा.का.जन 710(अ), ददनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण, के भाग-II, खंड-3, उप-खंड (i) म ें प्रकाजित दकया गया था और इसमें अजं तम बार अजधसूचना सं्‍ या 01/2020-संघ राज्यक्षेेत्र कर (दर), ददनांक 21 फरिरी 2020 जिसे सा.का.जन 136(अ) ददनांक 21 फरिरी 2020 के तहत भारत के रािपत्र, असाधारण, के भाग-II, खंड-3, उप-खंड (i) म ें प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया ह ै। NOTIFICATION New Delhi, the 25th March, 2020 No. 03/2020-Union territory Tax (Rate) G.S.R. 218(E).—In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with 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-Union territory 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. 710(E), dated the 28th June, 2017, namely:- 1. 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;6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (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 1st day of April, 2020. [F. No. 354/34/2020-TRU] GAURAV SINGH, Dy. Secy. Note : The principal notification No.1/2017-Union territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017 and was last amended by notification No. 01/2020-Union territory Tax(Rate), dated the 21st February, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 136(E), dated the 21st February, 2020. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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