Amendment in Notification No. 2/2017-State Tax (Rate), dated the 28th June, 2017 - 19/2018- State Tax (Rate) - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX EXCISE ITANAGAR Notification No. 19/2018- State Tax (Rate) The 26th July, 2018 No. GST/24/2017.- In exercise of the powers conferred by sub-section (1) of section 11 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Arunachal Pradesh, Department of Tax Excise, No .2/2017-State Tax (Rate), dated the 28th June, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 192, Vol. XXIV, Naharlagun, Friday, June 30, 2017, vide file No. GST/24/2017, dated the 28th June, 2017, namely :- In the said notification, in the Schedule,- (i) after Sl. 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 Sl. 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 Sl. 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 Sl. 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 Sl. 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 Sl. 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 Sl. 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 Sl. 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) . 2. This notification shall come into force on the 27th July, 2018. Anirudh S. Singh Commissioner of State Tax, Government of Arunachal Pradesh, Itanagar. Note : The principal notification No.2/2017-State Tax (Rate), dated the 28th June, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 192, Vol. XXIV, Naharlagun, Friday, June 30, 2017, vide file No. GST/24/2017, dated the 28th June, 2017 and last amended by Notification No. 07/2018 State Tax (Rate) dated 25th January, 2018 published in the Gazette of Arunachal Pradesh, Extraordinary, No. 41, Vol. XXV, Tuesday, January 30, 2018 vide file No. GST/24/2018, dated the 25th January, 2018.