The Central Government vide Notification No. 19/2018-Central Tax (Rate)) dated July 26, 2018 hereby amends Notification No. 2/2017-Central Tax (Rate) dated June 28, 2018 which contains the list of Exempted intra-State supplies of goods.
In the said notification-
(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 25th 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)”. |