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Notification No. 03/2020-Central Tax Rate – Changes in GST rates

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[TO​​ BE​​ PUBLISHED​​ IN​​ THE​​ GAZETTE​​ OF​​ INDIA,​​ EXTRAORDINARY,​​ PART​​ II,​​ SECTION​​ 3,​​ SUB-SECTION​​ (i)]

GOVERNMENT​​ OF​​ INDIA​​ MINISTRY​​ OF​​ FINANCE

(Department​​ of​​ Revenue)

 

 

Notification​​ No.​​ ​​ 03/2020-Central​​ Tax​​ (Rate)

 

New​​ Delhi,​​ the 25th​​ March,​​ 2020

 

G.S.R.​​ (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​​ in​​ the​​ Ministry​​ of​​ Finance​​ (Department​​ of​​ Revenue),​​ No.1/2017-Central​​ 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.​​ 673(E),​​ dated the​​ 28th June, 2017,​​ namely:-

In​​ the said​​ notification,​​ -

 

  • in​​ Schedule​​ I​​ –​​ 2.5%,​​ serial number​​ 187​​ and​​ the​​ entries​​ relating​​ thereto​​ shall be​​ omitted;

 

  • in​​ Schedule​​ II​​ -​​ 6%,-

    • after​​ serial​​ number​​ 75​​ and the​​ entries​​ relating​​ thereto, the​​ following​​ serial​​ number​​ and​​ entries​​ shall be​​ inserted,​​ namely​​ :-

 

“75A.

3605 00 10

All​​ goods”;

 

    • serial​​ numbers​​ 202​​ and 203​​ and​​ the​​ entries​​ relating​​ thereto​​ shall be​​ omitted;

 

  • in​​ Schedule​​ III​​ -​​ 9%,-

    • serial​​ number​​ 73​​ and​​ the​​ entries​​ relating​​ thereto​​ shall be​​ omitted;

    • in​​ serial​​ number​​ 379,​​ for​​ the entry​​ in column​​ (3),​​ the​​ entry​​ “All​​ goods”​​ shall be

substituted;

 

2. This​​ notification​​ shall​​ come​​ into force​​ on the 1st​​ day​​ of​​ April,​​ 2020.

 

[F.No. 354/34/2020-TRU]

 

 

(Gaurav​​ Singh)​​ Deputy​​ Secretary​​ to the​​ Government​​ of​​ India

 

 

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​​ 28th​​ June,​​ 2017​​ and​​ was​​ last​​ amended​​ by​​ notification​​ No.​​ 01/2020-​​ Central​​ Tax(Rate),​​ dated​​ the​​ 21st​​ February,​​ 2020,​​ published​​ in​​ the​​ Gazette​​ of​​ India,

Extraordinary,​​ Part​​ II,​​ Section​​ 3,​​ Sub-section​​ (i)​​ vide​​ number​​ GSR ​​ ​​ 134(E),​​ dated​​ the​​ 21st​​ February,​​ 2020.

To download the Notification, click here NN 03-2020-CT-Rate

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