Seeks to amend Notification No. 02/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 - 19/2018 - Central GST (CGST) Rate

CGST rate schedule amendments add specific goods and conditional exemptions, altering taxable entries and effective implementation.

Amendment to the CGST rate Schedule inserts and substitutes specific tariff entries and exemption descriptions, adding goods such as sal and similar leaves, vegetable materials for broom manufacture, deities of stone/marble/wood, sanitary towels and tampons, rakhi (excluding Chapter 71 goods), and substitutes entries for de-oiled rice bran and rupee notes or coins sold to the Reserve Bank of India or the Government of India; it also establishes conditional exemption criteria for coir pith compost and specifies the effective implementation date.