CGST Rate Schedule u/s 9(1) - Seeks to amend Notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017 - 05/2024 - Central GST (CGST) Rate

MINISTRY OF FINANCE (Department of Revenue) Notification No. 05/2024-Central Tax (Rate) New Delhi, the 8th October, 2024 G.S.R. 611(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, Ministry of Finance (Department of Revenue), No. 1/2017-Central Tax (Rate), 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:- In the said notification, - (a) after Schedule I 2.5% , in List 1, after item number 232 and the entries relating thereto, the following item numbers and entries shall be inserted, namely: - (233) Trastuzumab Deruxtecan (234) Osimertinib (235) Durvalumab ; (b) in Schedule II 6%, after S. No. 32B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 32C 1905 90 30 Extruded or expanded products, savoury or salted (other than un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion) ; (c) in Schedule III 9%, - (i) against S. No. 16, in column (3), for the words un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion , the words un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, extruded or expanded products, savoury or salted shall be substituted; (ii) for S. No. 435A and the entries relating thereto, the following S. No. and entries shall be substituted, namely: - 435A 9401 [other than 9401 10 00 or 9401 20 00] Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof other than seats of a kind used in aircraft or seats of a kind used for motor vehicles ; (d) in Schedule IV 14%, after S. No. 210 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 210A 9401 20 00 Seats of a kind used for motor vehicles . 2. This notification shall come into force on the 10th day of October, 2024. [F. No. CBIC-190354/149/2024-TO(TRU-II)] AMREETA TITUS, Dy. Secy. 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 28 th June, 2017 , and was last amended vide notification No. 2/2024 Central Tax (Rate), dated the 12th July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 396(E), dated the 12th July, 2024.