Seeks to amend notification No. 1125-F.T. [1/2017- State Tax(rate)] dated 28/06/2017 to give effect to GST council decisions regarding goods rates.
1713-F.T.-27/2017-State Tax (Rate) Dated:- 22-9-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1713-F.T.
Dated, Howrah, the 22nd day of September, 2017
No. 27/2017-State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following amendments in this Department Notification No. 1125-F.T. dated 28th day of June, 2017 [No. 1/2017-State Tax (Rate)] (hereinafter referred to as the said notification):-
Amendments
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,
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thereto, the following serial number and the entries shall be inserted, namely:-
“100A
2106
Roasted Gram” ;
(v) in serial number 105 in column (1), 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;
(vi) in serial number 106 in column (1), 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 serial number 107 in column (1), 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
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fall” ;
(xiii) after serial number 257 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“257A
9404
Cotton quilts of sale value not exceeding ₹ 1000 per piece” ;
(xiv) after serial number 259 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“259A
9601
Worked corals other than articles of coral” ;
(xv) for serial number 260 in column (1), 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 serial number 263 in column (1), 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 serial n
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s and letters “put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]”, shall be substituted;
(vi) in serial number 73 in column (1), in column (3), for the word “agarbattis”, the words, “agarbattis, lobhan, dhoopbatti,dhoop, sambhrani”, shall be substituted;
(vii) after serial number 85 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“85A
4016
Rubber bands” ;
(viii) after serial number 92 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“92A
44, 68,
Idols of wood, stone [including marble] and metals
83
[other than those
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ng thereto, the following serial number and the entries shall be inserted, namely:-
“171A
6501
Textile caps ” ;
(xiv) in serial number 176 in column (1), in column (3), after the words “Sand lime bricks” the words “or Stone inlay work” shall be inserted;
(xv) after serial number 176 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“176A
6802
Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone”;
(xvi) after serial number 177 in column (1), and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“177A
6909
Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic
177B
6911
Tableware, kitchenware, other household articles and toile
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exceeding ₹ 1000 per piece” ;
(xx) after serial number 231 in column (1),and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“231A
9601
Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)”;
(C) in Schedule III-9%,-
(i) in serial number 23 in column (1), in column (3), for the words and bracket “Diabetic foods;[other than Namkeens”, the words and bracket, “Diabetic foods, Custard powder;[other than batters including idli/dosa batter, Namkeens”, shall be substituted;
(ii) in serial number 111 in column (1), in column (3), for the words “Plastic Tarpaulin”, the words, “Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats”, shall be substituted;
(iii) after serial number 123 in column (1), and the entries relating thereto, the following serial number and
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384 in column (1), 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 serial number 438 in column (1), for the entry in column (3), the entry, “Coir mattresses, cotton pillows and mattresses”, shall be substituted;
(xii) after serial number 449 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“449A
9613
Kitchen gas lighters” ;
(D) in Schedule-IV-14%,-
(i) in serial number 9 in column (1), in column (3), the words “, Custard powder” shall be omitted;
(ii) in serial number 45 in column (1), in column (3), for the words, “plastic tarpaulins”, the words “plastic tarpaulins, medical grade sterile disposable gloves, plastic raincoats”, shall be substituted;
(iii) in serial number 49 in column (1), in column (3), for the words, “other than erasers”, the words, “other than eras
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(viii) serial number 219 in column (1), and entries thereof shall be omitted;
(ix) in serial number 222 in column (1), 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 serial number 2 in column (1), 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 Schedule-VI-0.125%,-
in serial number 1 in column (1), for the entry in column (3), the entry, “Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds”, shall be substituted;
(G) in the Explanation, for clause (ii), the following shall be substituted, namely: –
“(ii)(a) The phrase “brand name” means brand name or trade name, that
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