GST – 27/2017 – Dated:- 22-9-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 27/2017-Central Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. 1189 (E).- In exercise of the powers conferred by sub-section (1) of section 9 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017- Central 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. 673(E), dated the 28th June, 2017, namely:- In the said notification,- (A) in Schedule I-2.5%,- (i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words put up in unit container and bearing a registered brand name , the words, brackets a
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& cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] , shall be omitted; (vi) in S. No. 106, in column (3), the brackets and words, [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] , shall be omitted; (vii) in S. No. 107, in column (3), for the words, other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake , the words other than cotton seed oil cake , shall be substituted; (viii) in S. No. 185, for the entry in column (3), the entry Agarbatti, lobhan, dhoop batti, dhoop, sambhrani , shall be substituted; (ix) after S. No. 198 and the entries relating theret
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coral ; (xv) for S. No. 260 and the entries relating thereto, the following shall be substituted, namely:- 260 9603 [other than 9603 10 00] Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] ; (xvi) after S. No. 263 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 263A Any Chapter Rosaries, prayer beads or Hawan samagri ; (B) in Schedule II-6%,- (i) in S. No. 15, in column (3), the word walnuts, , shall be omitted; (ii) in S. No. 17, in column (3), for the words and figure dried fruits of Chapter 8 , the words, figure and brackets, dried fruits of Chapter 8 [other than tamarind, dried] , shall be substituted; (iii) in S. No. 45, in column (3), for the words and brackets, Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi , the words and brackets, Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi an
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er and the entries shall be inserted, namely:- 85A 4016 Rubber bands ; (viii) after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 92A 44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals] ; (ix) after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 99A 4419 Tableware and Kitchenware of wood ; (x) in S. No. 128, in column (3) , for the words similar documents of title , the words and brackets, similar documents of title[other than Duty Credit Scrips] , shall be substituted; (xi) in S. No. 147, for the entry in column (3) ,the entry Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806 , shall be substituted; (xii) in S. No. 154, for the entry in column (3) ,the entry Braids in the piece; ornamental trimmings in the piece, without embroidery, other
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77B 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 177C 6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china 177D 6913 Statues and other ornamental articles ; (xvii) after S.No. 189 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 189A 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware ; (xviii) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 195A 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers ; (xix) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 224A 9404 Cotton quilts of sale value exceeding ₹ 1000 pe
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ies thereof shall be omitted; (v) in S. No. 157, in column (3), for the words Braille paper , the words Braille paper, kites, Paper mache articles shall be substituted; (vi) in S. No. 172, in column (3), for the words, of felt , the words and brackets, of felt [other than textile caps] , shall be substituted; (vii) S. Nos. 186 and 187 and the entries thereof shall be omitted; (viii) S. No. 304 and entries thereof shall be omitted; (ix) in S. No. 325, in column (3), for the words other than fire extinguishers, whether or not charged , the words, other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers shall be substituted; (x) in S. No. 384, in column (3), for the words and figures, Computer monitors not exceeding 17 inches , the words and figures, Computer monitors not exceeding 20 inches , shall be substituted; (xi) in S. No. 438, for the entry in column (3), the entry, Coir mattresses, cotton pillows and mattresses , sh
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essentially of stone] , shall be substituted; (v) in S. No. 85, the words, ;ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods , shall be omitted; (vi) S. No. 87 and the entries thereof shall be omitted; (vii) in S. No. 154, in column (3), for the words and figures, other than computer monitors not exceeding 17 inches , the words and figures, other than computer monitors not exceeding 20 inches , shall be substituted; (viii) S. No. 219 and entries thereof shall be omitted; (ix) in S. No. 222, in column (3), for the words, other than flints and wicks , the brackets and words, [other than flints, wicks or Kitchen gas lighters] , shall be substituted; (E) in Schedule-V-1.5%,- in S.No. 2, in column (3), for the words, other than Non-Industrial Unworked or simply sawn, cleaved or bruted , the words, other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds , shall be substituted; (F) in Schedu
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14 of 1957; (C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country. ; (H) after paragraph 2, the following Annexure shall be inserted, namely: – ANNEXURE For foregoing an actionable claim or enforceable right on a brand name,- (a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and (b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily. . [F.No.354/117/2017-TRU Pt-II]
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