Page 96 - GSTL_2nd April 2020_Vol 35_Part 1

S22 GST LAW TIMES [ Vol. 35
of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-
section (5) of section 15 and section 148 of the Central Goods and Services Tax
Act, 2017 (12 of 2017), the Central Government, on the recommendations of the
Council, and on being satisfied that it is necessary in the public interest so to do,
hereby makes the following further amendments in the notification of the Gov-
ernment of India, in the Ministry of Finance (Department of Revenue) No.
8/2017-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.
683(E), dated the 28th June, 2017, namely :-
In the said notification, in the Table, against serial number 25,
(a) after item (i) and entries relating thereto, in columns (3), (4) and (5),
the following items and entries shall be inserted, namely, -

(3) (4) (5)
“(ia) Maintenance, repair or overhaul services in respect 5 -“
of aircrafts, aircraft engines and other aircraft components
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-I.T. (Rate), dated 26-3-2020]

Integrated Tax increased from 5% to 12% on Handmade safety
matches and uniform rate of Central Tax @ 12% on all types
of Safety matches — Integrated Tax increased from 12% to
18% 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 Integrated Tax levied @ 18% on all goods
falling under Heading 8517 — Amendment to Notification
No. 1/2017-I.T (Rate)
[Amend at pages 1736, 1750, 1756, 1763 and 1778 of 12th Edition of GST Tariff, Vol. 2,
2020-21]
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) read with 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-Integrated Tax
(Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordi-
nary, 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 I - 5%, serial number 187 and the entries relating thereto
shall be omitted;
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