Implementation of Decisions of 54th GST Council meeting

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-08102024-257758 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 569] NEW DELHI, TUESDAY, OCTOBER 8, 2024/ASVINA 16, 1946 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 8th October, 2024 No. 05/2024-Central Tax (Rate) 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 | Extruded or expanded products, savoury or salted (other than un-fried or un-cooked | | | 90 30 | 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 | Seats (other than those of heading 9402), whether or not | | | 10 00 or 9401 20 00] | 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 28th 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. NOTIFICATION New Delhi, the 8th October, 2024 No. 05/2024- Union Territory Tax (Rate) G.S.R. 612(E). In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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- Union Territory Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(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 | Extruded or expanded products, savoury or salted (other than un-fried or un-cooked | | | 90 30 | 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 | Seats (other than those of heading 9402), whether or not | | | 10 00 or 9401 20 00] | 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- Union Territory 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. 710(E), dated the 28th June, 2017, and was last amended vide notification No. 2/2024 – Union Territory 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. 398(E), dated the 12th July, 2024. NOTIFICATION New Delhi, the 8th October, 2024 No. 05/2024- Integrated Tax (Rate) G.S.R. 613(E). — In exercise of the powers conferred by sub-section (1) of section 5 and Integrated Goods and Services Tax Act, 2017 (13 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-Integrated Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 666(E), dated the 28th June, 2017, namely:- In the said notification, - (a) after Schedule I – 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 – 12%, after S. No. 32B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - +-----+-------+-----------------------------------------------------------------------------------------+ | "32C | 1905 | Extruded or expanded products, savoury or salted (other than un-fried or un-cooked | | | 90 30 | snack pellets, by whatever name called, manufactured through process of extrusion)"; | +-----+-------+-----------------------------------------------------------------------------------------+ (c) in Schedule III – 18%, - (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 | Seats (other than those of heading 9402), whether or not | | | 10 00 or 9401 20 00] | 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 – 28%, 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- Integrated 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. 666(E), dated the 28th June, 2017, and was last amended vide notification No. 2/2024 – Integrated 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. 397(E), dated the 12th July, 2024. NOTIFICATION New Delhi, the 8th October, 2024 No. 06/2024-Central Tax (Rate) G.S.R. 614(E). — In exercise of the powers conferred by sub-section (3) of section 9 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. 4/2017- Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 676(E), dated the 28th June, 2017, namely:- In the said notification, in the Table, after S. No. 7 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - +-----+-----------------------------------+------------+-----------------------+---------------------+ | (1) | (2) | (3) | (4) | (5) | +=====+===================================+============+=======================+=====================+ | "8. | 72, 73, 74, 75, 76, 77, 78, 79, 80 | Metal scrap | Any unregistered | Any registered | | | or 81 | | person | person". | +-----+-----------------------------------+------------+-----------------------+---------------------+ 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. 4/2017-Central Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676(E), dated the 28thJune, 2017 and was last amended by notification No. 19/2023-Central Tax (Rate), dated the 19th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 780(E), dated the 19th October, 2023. NOTIFICATION New Delhi, the 8th October, 2024 No. 06/2024-Union Territory Tax (Rate) G.S.R. 615(E). — In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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. 4/2017- Union Territory Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 713(E), dated the 28th June, 2017, namely:- In the said notification, in the Table, after S. No. 7 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - +-----+-----------------------------------+------------+-----------------------+---------------------+ | (1) | (2) | (3) | (4) | (5) | +=====+===================================+============+=======================+=====================+ | "8. | 72, 73, 74, 75, 76, 77, 78, 79, 80 | Metal scrap | Any unregistered | Any registered | | | or 81 | | person | person". | +-----+-----------------------------------+------------+-----------------------+---------------------+ 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. 4/2017- Union Territory Tax (Rate), was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 713(E), dated the 28thJune, 2017 and was last amended by notification No. 19/2023- Union Territory Tax (Rate), dated the 19th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 782(E), dated the 19th October, 2023. NOTIFICATION New Delhi, the 8th October, 2024 No. 06/2024-Integrated Tax (Rate) G.S.R. 616(E).—In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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. 4/2017- Integrated Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669(E), dated the 28th June, 2017, namely:- In the said notification, in the Table, after S. No. 7 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - +-----+-----------------------------------+------------+-----------------------+---------------------+ | (1) | (2) | (3) | (4) | (5) | +=====+===================================+============+=======================+=====================+ | "8. | 72, 73, 74, 75, 76, 77, 78, 79, 80 | Metal scrap | Any unregistered | Any registered | | | or 81 | | person | person". | +-----+-----------------------------------+------------+-----------------------+---------------------+ 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. 4/2017- Integrated Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669(E), dated the 28thJune, 2017 and was last amended by notification No. 22/2023- Integrated Tax (Rate), dated the 19th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 781(E), dated the 19th October, 2023. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.