Page 94 - GSTL_2nd April 2020_Vol 35_Part 1

S20 GST LAW TIMES [ Vol. 35
(3) (4) (5)

“(ia) Maintenance, repair or overhaul services in re- 2.5 -“
spect of aircrafts, aircraft engines and other aircraft com-
ponents or parts.

(b) in item (ii), in column (3), after the brackets and figures “(i)”, the
word, brackets, and figures “and (ia)” shall be inserted.
2. This notification shall come into force with effect from the 1st day of
April, 2020.
[Notification No. 2/2020-C.T. (Rate), dated 26-3-2020]

Central Tax increased from 2.5% to 6% on Handmade safety
matches and uniform rate of Central Tax @ 6% on all types
of Safety matches — Central Tax increased from 6% to 9%
on Telephones for cellular networks or for other wireless
networks and parts for manufacture of Telephones for
cellular networks or for other wireless networks and
uniform rate of Central Tax levied @ 9% on all goods falling
under Heading 8517 — Amendment to Notification No.
1/2017-C.T (Rate)
[Amend at pages 1094, 1109, 1115, 1122 and 1138 of 12th Edition of GST Tariff, Vol. 1,
2020-21]
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, here-
by makes the following further amendments in the notification of the Govern-
ment 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, -
(a) in Schedule I - 2.5%, serial number 187 and the entries relating
thereto shall be omitted;
(b) in Schedule II - 6%, -
(i) after serial number 75 and the entries relating thereto, the fol-
lowing serial number and entries shall be inserted, namely :-

“75A. 3605 00 10 All goods”;

(ii) serial numbers 202 and 203 and the entries relating thereto
shall be omitted;
(c) in Schedule III - 9%, -
(i) serial number 73 and the entries relating thereto shall be omit-
ted;
(ii) in serial number 379, for the entry in column (3), the entry “All
goods” shall be substituted;
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