Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods

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Subject News

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SOY P ITTY on 21 Apr, 2016 wrote:

YOU SIR IS A GREAT PERSON TO SERVE WITH OUT ANY SINGLE PENY. AND YOUR ADVICE RELATED EXCISE AND SERVICE TAX IS VERY VALUABLE FOR GRADUATE/POST GRADUA ...
hitesh on 03 Apr, 2016 wrote:

THANK U SIR 4 UR REPLY ON RATE OF INTEREST
hitesh on 20 Mar, 2016 wrote:

Thank u sir for ur reply regarding ssi exemption limit.
visuiyer on 09 Mar, 2016 wrote:

the budget analysis is really superb... and has highlighted all the aspects.. Hats off Sir ji..
hitesh on 06 Mar, 2016 wrote:

THANK U SIR FOR YOUR REPLY REGARDING THE TARIFFS I ASKED
hitesh on 29 Feb, 2016 wrote:

THANK U SIR FOR GUIDING ME IN THE QUERY OF REFUND.I M THANKFULL TO U.
Abhimanyu Singh on 08 Feb, 2016 wrote:

GST should be passed in this budget. all parties should help in public benefit. Opposition of the party in this regard is not good.
CA R P Vijay on 04 Jan, 2016 wrote:

Thanks and we also wish you and your family a very happy and prosperous new year.
Rahul Singhvi on 04 Jan, 2016 wrote:

Thank you for your lovely greetings ! Wishing you & your family a very happy & fun filled New Year
O V Srinivasan on 04 Jan, 2016 wrote:

We from Gokak Textiles limited wish you and your team a very happy and prosperous New Year 2016.

Notification No. 03/2020-Central Tax (Rate) ,dt. 25-03-2020

Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods

To view the notification,click here

Opinion

The CBIC vide Notification No. 3/2020- Central Tax (Rate) dated March 25, 2020 amended Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017 to change the CGST rate of the following goods w.e.f. April 1, 2020:

Omitted following entry in Schedule I- 2.5%

S.No.

Chapter / Heading / Sub-heading / Tariff item

Description of service

187

3605 00 10

Handmade safety matches

Explanation.– For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: –

(i) frame filling;

(ii) dipping of splints in the composition for match heads;

(iii) filling of boxes with matches;

(iv) pasting of labels on match boxes, veneers or cardboards;

(v) packaging

Inserted following entry after entry No. 75 in Schedule II- 6%

*S.No.*	*Chapter / Heading / Sub-heading / Tariff item*	*Description of service*
75A	3605 00 10	All Goods

Omitted following entries in Schedule II- 6%

*S.No.*	*Chapter / Heading / Sub-heading / Tariff item*	*Description of service*
202	8517	Telephones for cellular networks or for other wireless networks
203	85	Parts for manufacture of Telephones for cellular networks or for other wireless networks

Omitted following entries in Schedule III- 9%

*S.No.*	*Chapter / Heading / Sub-heading / Tariff item*	*Description of service*
73	3605	Matches (other than handmade safety matches [3605 00 10])

Substituted description of service in entry no. 379 of Schedule III- 9% with “All goods”. Previously it was read as:

“Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks”

Similar Notifications has been issued in IGST and UTGST Act as well.

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