Entry no. 165 & 165A in Schedule I – 2.5% (GST Rate) of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 is being amended vide Notification No. 01/2024-Central Tax (Rate) dated 03.01.2024.
| Sr. No. | Existing entry | Substituted as below |
| 165 | 2711 12 00 2711 13 00 2711 19 00 | 2711 12 00 2711 13 00 2711 19 10 |
| 165A | 2711 12 00 2711 13 00 2711 19 00 | 2711 12 00 2711 13 00 2711 19 10 |
The table indicates that amongst other, HSN 2711 19 00 is being substituted with HSN 2711 19 10 where,
- HSN 2711 19 00 is PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS – LIQUIFIED: OTHER
- HSN 2711 19 10 is LPG (for non-automotive purposes) conforming to standard IS 4576
The rate of GST is same i.e. 5% for the HSN amended in entries 165 & 165A.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 01/2024-Central Tax (Rate) dated 03.01.2024
G.S.R. ……(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 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28thJune, 2017, namely:-
In the said notification, in Schedule I –2.5%, –
(i) against S. No.165, in column (2), for the entry, the entry “2711 12 00, 2711 13 00, 2711 19 10” shall be substituted;
(ii) against S. No. 165A, in column (2), for the entry, the entry “2711 12 00, 2711 13 00, 2711 19 10” shall be substituted;
2.This notification shall come into force with effect from the 4th day of January, 2024.
[F. No. 190354/223/2023-TRU]
(Nitish Karnatak)
Under Secretary
Note: – The principal notification No.1/2017-Central Tax (Rate), dated the 28thJune, 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 28thJune, 2017 and was last amended by notification No. 17/2023–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. 774(E), dated the 19th October, 2023
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