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CBIC amends notification No. 1/2017-Integreated Tax (Rate) to prescribe uniform IGST rate of 12% on all matchsticks & 18 % on all telephone Sets vide Notification No. 03/2020-Intergrated Tax (Rate) dated 25th March, 2020.
Ministry of Finance
(Department of Revenue)

Notification No. 03/2020-Intergrated Tax (Rate)
New Delhi, the 25th March, 2020

G.S.R. 217(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) 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, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666 (E), dated the 28th June, 2017, namely:-
1. In the said notification, –

(a) in Schedule I – 5%, serial number 187 and the entries relating thereto shall be omitted;
(b) in Schedule II – 12%,-

(i) after serial number 75 and the entries relating thereto, the following serial number and entries shall be inserted,
(ii) serial numbers 202 and 203 and the entries relating thereto shall be omitted;
(c) in Schedule III – 18%,-
(i) serial number 73 and the entries relating thereto shall be omitted;
(ii) in serial number 379, for the entry in column (3), the entry ―All goods‖ shall be substituted;

2. This notification shall come into force on the 1st day of April, 2020.
[F. No. 354/34/2020-TRU]