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), the Central Government, on the recommendations of the Council, hereby makes the following further amendment 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:-
2. In the said notification, in Schedule III 18%, after serial number 452 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(ii) Cooling system'for tractor engine and parts thereof.
(Ruchi Bisht)
Under Secretary to the Government of India
Note: The principal notification No.1/2017- Integrated Tax (Rate) dated 28th June, 2017 was 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 and last amended vide notification No 16/2017- Integrated Tax (Rate) dated the 30th June, 2017 published vide number G.S.R 809 (E) dated the 30th June, 2017.