Seeks to further amend notification No. 1/2017-Union Territory Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.

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.... 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-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:- In the said notification, - (a) in the opening paragraph, after the brackets, words and figures "(14 of 2017)", the words, brackets and figures "read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017)", shall be inserted; (b) in Schedule I - 2.5%, - (i) S. Nos. 23 and 24 and the entries relating thereto shall be omitted; (ii) after S. N....

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....er cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service."; (viii) S. No. 243A shall be re-numbered as S. No. 243B, and before S. No. 243B as so re-numbered, the following serial number and entries shall be inserted, namely: - "243A 8714 20 Parts and accessories of carriage for disabled persons"; (c) in Schedule II - 6%, - (i) after S. No. 101 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - "101A 4502 00 00 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks....

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...." shall be substituted; (iv) after S. No. 376AA and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "376AAA 8507 Lithium-ion accumulators (other than battery) including lithium-ion power bank"; (v) against S. No. 383, in the entry in column (3), after the words "television cameras", the words, "digital cameras and video camera recorders", shall be inserted; (vi) against S. No. 383C, in the entry in column (3), for the figures and letters "68 cm", the figures and word "32 inches" shall be substituted; (vii) against S. No. 384, in the entry in column (3), for the figures and word "20 inches", the figures and word "32 inches" shall be substituted; (viii) S. No. 440A shall be re-numbere....