The CBIC vide Notification No. 01/2024-Central Tax (Rate) dated 03.01.2024, has notified rate 2.5% CGST rate for Tariff item 2711 19 10 i.e. LPG (for non-automotive purposes) conforming to standard IS 4576. The Effective GST Rate on the said item would be 5% (2.5% CGST + 2.5% SGST). The Notification shall be effective from 04.01.2024. 

The Notification reads as under

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;

Similar notification has been notified under the Integrated Goods and Services Tax Act, 2017 and the Union Territory Goods and Services Tax Act, 2017 vide Notification No. 01/2024-Integrated Tax (Rate) and Notification No. 01/2024-Union Territory Tax (Rate) respectively. 

The CGST-Rate Notification can be accessed at https://taxo.online/wp-content/uploads/2024/01/01-2024-CTR-Eng.pdf

The IGST-Rate Notification can be accessed at https://taxo.online/wp-content/uploads/2024/01/01-2024-ITR-Eng.pdf