No. CLE-HO/POL/GST/2018
July 31, 2018

Members of the Council,

Sub:     28^th GST Council meeting held on July 21, 2018 – Issue of Notifications

Dear Member,

This is in continuation to our earlier circular dated July 24, 2018 on the above subject. Please find enclosed the following notification issued by CBIC giving effect to various decision in the aforesaid GST Council meeting.

• CGST Notification No.21/2018-Central Tax (Rate) dated 26^th July 2018 and IGST Notification No.22-Integrated Tax (Rate) dated 26^th July 2018. These notifications are with regard to reduction of GST rate on the following handicraft items from 18% 12%.

Chapter, Heading Sub-heading or Tariff item	Description of Handicraft items	GST Rate
4202 22, 4202 29, 4202 3110, 4202 3190, 4202 32, 4202 39	Handbags including pouches and purses; jewellery box	12%

 

Note : CGST Notification mentions about CGST rate of 6% only. Equal 6% SGST will also apply for the product concerned

• CGST Notification No.18/2018-Central Tax (Rate) dated 26^th July 2018 and IGST Notification No.19/2018-Integrated Tax (Rate) dated 26^th July 2018. These notifications are towards reduction of GST rate from 18%-12% for the following items.

9607	Slide Fasteners
9607 2000	Parts of slide fasteners

 

Note : CGST Notification mentions about CGST rate of 6% only. Equal 6% SGST will also apply for the product concerned

• The aforesaid notifications also mention about reduction in GST rates from 18%-5% for footwear having a retail sale price not exceeding Rs.1000 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. Earlier, the 5% concessional GST was applicable for footwear having a retail sale price not exceeding Rs.500 per pair

·         CGST Notification No.14/2018-Central Tax(Rate) dated 26^th July 2018 and IGST Notification No.15/2018-Integrated Tax(Rate) dated 26^th July 2018 which mention about extension of GST exemption on the following services upto Sept.30, 2019 from Sept. 30, 2018.

9965	Services by way of transportation of goods by an aircraft from Customs Station of clearance in India to a place outside India.
9965	Services by way of transportation of goods by a vessel from Customs Station of clearance in India to a place outside India.

• CGST Notification No.13/2018-Central Tax (Rate) dated 26^th July 2018 and IGST Notification No.14/2018-Integrated Tax (Rate) dated 26^th July 2018 regarding fixation of GST rate on multimodal transportation of goods at 12%.

The above changes have come into force w.e.f July 27, 2018. Members may please note.

Thanks and regards

R. Selvam IAS
Executive Director
COUNCIL FOR LEATHER EXPORTS

Notification 1 || Notification 2 || Notification 3 || Notification 4 || Notification 5 || Notification 6 || Notification 7 || Notification 8