Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-13072024-255395
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 365]
NEW DELHI, FRIDAY, JULY 12, 2024/ASHADHA 21, 1946
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 12th July, 2024
No. 02/2024-Central Tax (Rate)
G.S.R. 396(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), 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, -
(A) in Schedule II - 6%, -
(i) after serial number 121 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
+-------+------------------+------------------------------------------------+
| "121A | 4819 10, 4819 20 | Cartons, boxes and cases of, |
| | | (a) corrugated paper or paper board; or |
| | | (b) non-corrugated paper or paper board"; |
+-------+------------------+------------------------------------------------+
(ii) after serial number 180 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
+-------+--------------------------+------------------------------------+
| "180A | 7310, 7323, 7612, or 7615 | Milk cans made of Iron, Steel, or |
| | | Aluminium"; |
+-------+--------------------------+------------------------------------+
(iii) after serial number 183 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
+-------+------------+---------------+
| "183A | 7321 or 8516 | Solar cookers";|
+-------+------------+---------------+
(iv) against serial number 199, in column (3), after the word “brooders", the words and symbol
"; parts thereof" shall be inserted;
(B) in Schedule III – 9%, -
(i) for serial number 153A and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
+-------+-------------------------+-------------------------------------------------+
| "153A | 4819 (except 4819 | All Goods |
| | 10, 4819 20) | (other than Cartons, boxes and cases of, – |
| | | (a) corrugated paper or paper board;or |
| | | (b) non-corrugated paper or paper board)"; |
+-------+-------------------------+-------------------------------------------------+
(ii) against serial number 224, after the word "equipment", the words and symbols "; other than
Milk cans made of Iron, or Steel" shall be inserted;
(iii) against serial number 235, in column (3), at the end, for the words, "and wood burning
stoves of iron or steel", the words, ",wood burning stoves of iron or steel, and solar cookers" shall be
substituted;
(iv) against serial number 273, after the words "boxes, etc.", the words and symbols "; other
than Milk cans made of Aluminium" shall be inserted;
(v) against serial number 275A, after the words "Utensils", the words and symbol "; Milk cans
made of Aluminium" shall be inserted;
(vi) against serial number 378A, in column (3), for the words and symbol "domestic purposes;"
, the words, symbol and brackets "domestic purposes [other than solar cookers];" shall be substituted;
(C) after the Schedule VII, in the Explanation, in clause (ii), after the entries relating thereto, the
following proviso shall be inserted, namely:-
"Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010)
and the rules made thereunder, as amended from time to time, the supply of agricultural farm
produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall
not be considered as a supply made within the scope of expression 'pre-packaged and labelled.".
2. This notification shall come into force on the 15th day of July, 2024.
[F. No. 190354/94/2024-TRU]
NITISH KARNATAK, Under 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. 01/2024 – Central Tax (Rate), dated the 3rd
January, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 10(E), dated the 3rd January, 2024.
NOTIFICATION
New Delhi, the 12th July, 2024
No. 02/2024-Integrated Tax (Rate)
G.S.R. 397(E).— In exercise of the powers conferred by sub-section (1) 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. 1/2017-Integrated 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. 666(E), dated the 28th June, 2017,
namely:-
In the said notification, -
(A) in Schedule II – 12%, -
(i) after serial number 121 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
+-------+------------------+------------------------------------------------+
| "121A | 4819 10, 4819 20 | Cartons, boxes and cases of, |
| | | (a) corrugated paper or paper board; or |
| | | (b) non-corrugated paper or paper board"; |
+-------+------------------+------------------------------------------------+
(ii) after serial number 180 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
+-------+--------------------------+------------------------------------+
| "180A | 7310, 7323, 7612, or 7615 | Milk cans made of Iron, Steel, or |
| | | Aluminium"; |
+-------+--------------------------+------------------------------------+
(iii) after serial number 183 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
+-------+------------+---------------+
| "183A | 7321 or 8516 | Solar cookers";|
+-------+------------+---------------+
(iv) against serial number 199, in column (3), after the word "brooders", the words and symbol
"; parts thereof" shall be inserted;
(B) in Schedule III – 18%, -
(i) for serial number 153A and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
+-------+-------------------------+-------------------------------------------------+
| "153A | 4819 (except 4819 | All Goods |
| | 10, 4819 20) | (other than Cartons, boxes and cases of, – |
| | | (a) corrugated paper or paper board;or |
| | | (b) non-corrugated paper or paper board)"; |
+-------+-------------------------+-------------------------------------------------+
(ii) against serial number 224, after the word "equipment", the words and symbols "; other than
Milk cans made of Iron, or Steel' shall be inserted;
(iii) against serial number 235, in column (3), at the end, for the words, "and wood burning
stoves of iron or steel", the words, ",wood burning stoves of iron or steel, and solar cookers" shall be
substituted;
(iv) against serial number 273, after the words "boxes, etc.", the words and symbols "; other
than Milk cans made of Aluminium" shall be inserted;
(v) against serial number 275A, after the words "Utensils", the words and symbol "; Milk cans
made of Aluminium" shall be inserted;
(vi) against serial number 378A, in column (3), for the words and symbol “domestic purposes;"
, the words, symbol and brackets "domestic purposes [other than solar cookers];" shall be substituted;
(C) after the Schedule VII, in the Explanation, in clause (ii), after the entries relating thereto, the
following proviso shall be inserted, namely:-
"Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010)
and the rules made thereunder, as amended from time to time, the supply of agricultural farm
produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall
not be considered as a supply made within the scope of expression 'pre-packaged and labelled'.".
2. This notification shall come into force from the 15th day of July, 2024.
[F. No. 190354/94/2024-TRU]
NITISH KARNATAK, Under 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. 01/2024 – Integrated Tax (Rate), dated the 3rd
January, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 11(E), dated the 3rd January, 2024.
NOTIFICATION
New Delhi, the 12th July, 2024
No. 02/2024-Union territory Tax (Rate)
G.S.R. 398(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), dated the 28th June, 2017, 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) in Schedule II - 6%, -
(i) after serial number 121 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
+-------+------------------+------------------------------------------------+
| "121A | 4819 10, 4819 20 | Cartons, boxes and cases of, |
| | | (a) corrugated paper or paper board; or |
| | | (b) non-corrugated paper or paper board"; |
+-------+------------------+------------------------------------------------+
(ii) after serial number 180 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
+-------+--------------------------+------------------------------------+
| "180A | 7310, 7323, 7612, or 7615 | Milk cans made of Iron, Steel, or |
| | | Aluminium"; |
+-------+--------------------------+------------------------------------+
(iii) after serial number 183 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
+-------+------------+---------------+
| "183A | 7321 or 8516 | Solar cookers";|
+-------+------------+---------------+
(iv) against serial number 199, in column (3), after the word “brooders", the words and symbol
"; parts thereof" shall be inserted;
(B) in Schedule III – 9%, -
(i) for serial number 153A and the entries relating thereto, the following serial number and
entries shall be substituted, namely: -
+-------+-------------------------+-------------------------------------------------+
| "153A | 4819 (except 4819 | All Goods |
| | 10, 4819 20) | (other than Cartons, boxes and cases of, |
| | | (a) corrugated paper or paper board;or |
| | | (b) non-corrugated paper or paper board)"; |
+-------+-------------------------+-------------------------------------------------+
(ii) against serial number 224, after the word "equipment", the words and symbols "; other than
Milk cans made of Iron, or Steel" shall be inserted;
(iii) against serial number 235, in column (3), at the end, for the words, "and wood burning
stoves of iron or steel", the words, ",wood burning stoves of iron or steel, and solar cookers" shall be
substituted;
(iv) against serial number 273, after the words "boxes, etc.", the words and symbols "; other
than Milk cans made of Aluminium" shall be inserted;
(v) against serial number 275A, after the words "Utensils", the words and symbol "; Milk cans
made of Aluminium" shall be inserted;
(vi) against serial number 378A, in column (3), for the words and symbol “domestic purposes;"
, the words, symbol and brackets "domestic purposes [other than solar cookers];" shall be substituted;
(C) after the Schedule VII, in the Explanation, in clause (ii), after the entries relating thereto, the
following proviso shall be inserted, namely:-
"Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010)
and the rules made thereunder, as amended from time to time, the supply of agricultural farm
produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall
not be considered as a supply made within the scope of expression 'pre-packaged and labelled'.".
2. This notification shall come into force from the 15th day of July, 2024.
[F. No. 190354/94/2024-TRU]
NITISH KARNATAK, Under 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. 01/2024 – Union territory Tax (Rate), dated the 3rd
January, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 12(E), dated the 3rd January, 2024.
NOTIFICATION
New Delhi, the 12th July, 2024
No. 03/2024-Central Tax (Rate)
G.S.R. 399(E).— In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods
and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public
interest so to do, 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. 2/2017-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.674(E), dated the 28th June, 2017, namely:-
In the said notification, after the Schedule, in the Explanation, in clause (ii), after the entries relating thereto,
the following proviso shall be inserted, namely:-
"Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the
rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s)
of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply
made within the scope of expression ‘pre-packaged and labelled'.".
2. This notification shall come into force from the 15th day of July, 2024.
[F. No. 190354/94/2024-TRU]
NITISH KARNATAK, Under Secy.
Note: The principal notification No. 2/2017-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. 674(E), dated the
28th June, 2017, and was last amended vide notification No. 18/2023-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. 777(E), dated the 19th October, 2023.
NOTIFICATION
New Delhi, the 12th July, 2024
No. 03/2024-Integrated Tax (Rate)
G.S.R. 400(E).— In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods
and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public
interest so to do, 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. 2/2017-Integrated
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. 667(E), dated the 28th June, 2017, namely:-
In the said notification, after the Schedule, in the Explanation, in clause (ii), after the entries relating thereto,
the following proviso shall be inserted, namely:-
"Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the
rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s)
of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply
made within the scope of expression 'pre-packaged and labelled'.".
2. This notification shall come into force from the 15th day of July, 2024.
[F. No. 90354/94/2024-TRU]
NITISH KARNATAK, Under Secy.
Note: The principal notification No. 2/2017-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. 667(E), dated the
28th June, 2017, and was last amended vide notification No. 21/2023-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. 778(E), dated the 19th October, 2023.
NOTIFICATION
New Delhi, the 12th July, 2024
No. 03/2024-Union Territory Tax (Rate)
G.S.R. 401(E).— In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory
Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the
public interest so to do, 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. 2/2017-Union
Territory 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.711(E), dated the 28th June, 2017, namely:-
In the said notification, after the Schedule, in the Explanation, in clause (ii), after the entries relating thereto,
the following proviso shall be inserted, namely:-
"Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the
rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s)
of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply
made within the scope of expression 'pre-packaged and labelled'.".
2. This notification shall come into force on the 15th day of July, 2024.
[F. No. 190354/94/2024-TRU]
NITISH KARNATAK, Under Secy.
Note: The principal notification No. 2/2017-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. 711(E), dated the
28th June, 2017, and was last amended vide notification No. 18/2023-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. 779(E), dated the 19th October, 2023.
NOTIFICATION
New Delhi, the 12th July, 2024
No. 01/2024-Compensation Cess (Rate)
G.S.R. 402(E).— In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods
and Services Tax Act, 2017 (12 of 2017), read with sub-section (1) of section 11 of the Goods and Services Tax
(Compensation to States) Act, 2017 (15 of 2017) and sub-section (1) of section 6 of the Integrated Goods and Services
Tax Act, 2017 (13 of 2017), read with sub-section (2) of section 11 of the Goods and Services Tax (Compensation to
States) Act, 2017 (15 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so
to do, on the recommendations of the Council, hereby exempts supply of goods falling under the heading 2202 by a
Unit Run Canteen (URC) to authorised customers, from the whole of the Goods and Services Tax Compensation Cess
leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).
Explanation.-
(1) In this Notification, "tariff item", "heading", "sub-heading" and "Chapter" shall mean respectively a
tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975).
(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the
Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may
be, apply to the interpretation of this notification.
2. The notification shall come into force with effect from the 15th day of July, 2024.
[F. No. 190354/94/2024-TRU]
NITISH KARNATAK, Under Secy.
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.
Digitally signed by GORAKHA NATH YADAVA Date: 2024.07.13 10:49:27 +05'30°
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