TMI BlogSeeks to amend notification No 1125-F.T. dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting held on 22.12.2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... is pleased hereby to make the following further amendments in this Department notification No.1125-F.T. [1/2017- State Tax (Rate)], dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I: Amendments In the said notification, (A) in the opening paragraph, after the words, brackets and figures sub-section (1) of section 9 , the words, brackets and figures and sub-section (5) of section 15 , shall be inserted; (B) in Schedule I - 2.5%, (i) Serial Nos. 23, 24 and the entries relating thereto, shall be omitted; (ii) after serial No. 123 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: 123A 2515 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... une, 2017, the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies. The remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service ; (viii) Serial No. 243A shall be re-numbered as serial No. 243B, and before serial No. 243B 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 serial No. 101 and the entries relating thereto, the following serial numbers and the entries shall be inser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd tyre flaps, of rubber ; (ii) Serial Nos. 142, 143, 144 and the entries relating thereto, shall be omitted; (iii) against serial No. 369A, for the entry in column (3), the entry Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) shall be substituted; (iv) after serial No. 376AA and the entries relating thereto, the following serial number and entries shall be inserted, namely: 376AAA 8507 Li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion power banks shall be inserted; (iv) Serial No. 151 and the entries relating thereto, shall be omitted; (v) against serial No. 154, in the entry in column (3), for the figures and word 20 inches and the figures and letters 68 cm , the figures and word 32 inches shall respectively be substituted; (vi) for serial No. 174 and the entries relating thereto, the following serial number and the entries shall be substituted, namely: 174 8714 Parts and accessories of vehicles of heading 8711 ; (vii) Serial No. 215 and the entries relating thereto, shall be omitted. 2. This notification shall come into force on the 1st January, 2019. By order of the Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X
|