Goods and Services Tax

2017 (11) TMI 1032 – ALLAHABAD HIGH COURT – 2018 (8) G. S. T. L. 368 (All.) – Detention and seizure of goods – Section 129(1) of the U.P. GST Act, 2017 – questions of facts – Held that: – in the instant case since the factual disputed issues are involved and further that the penalty proceedings are already initiated, as intimated by the counsel for the State, therefore, it would be proper in the interest of justice that the seized goods be released in favour of the petitioners on the payment of an amount of ₹ 1,11,564/- the goods and vehicle be released forthwith on payment of the amount of tax as has been indicated in the SCN dated 26.9.2017 being ₹ 1,11,564/ petition dismissed – decided against petitioner. – Writ Tax No. 729 of 2017 Dated:- 14-11-2017 – Hon'ble Abhinava Upadhya And Hon'ble Ashok Kumar, JJ. For the Petitioner : Sanyukta Singh,Shubham Agrawal For the Respondent : C.S.C.,A.S.G.I.,Ajay Kumar Singh ORDER Heard Shri Shubham Agrawal assisted by Miss Sa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of the petition to the petitioner." The brief facts of the case are that the petitioner no. 1 and 4 being the transporters indulge in carrying on the business of transportation of goods from one place to another. The petitioner no. 2 and 3 are the buyers/purchasers and are registered under the Goods and Services Tax Act/Rules, 2017. The petitioner no. 2 and 3 have affected certain purchases from different sellers situated at Delhi. According to petitioners no. 2 and 3 since they are duly registered under the Central Goods and Services Tax Act, 2017 (C.G.S.T. ACT) and the goods which are purchased by them are duly accompanying with the requisite Tax Invoices, Bilty as well as E-Way Bill, therefore, the action of the respondent authorities in detaining and seizing the goods under Section 129(1) of the U.P. Goods and Services Tax Act, 2017 vide order dated 25.9.2017 is bad. Learned counsel for the petitioners has submitted that even the vehicle has also been seized by the respondent

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

16.8.2017, in which it has been provided that the G.S.T. being the new law, therefore, it may take some time for proper implementation of the scheme of E-Way Bill on all India basis. Learned counsel for the petitioner has placed the provision of Rule 138 of U.P. G.S.T. Rules which provides for the old E-Way Bill scheme, which was in effect earlier, may be continued. We have gone through the contents of the aforesaid circular and after hearing the parties at length we find that certain factual disputes are involved in the present case. At the time of detention, the detaining authority has clearly mentioned in the detention memo that the necessary physical verification is required as the E-Way Bill, which was produced, was not relevant as the date and time mentioned have already expired. We find that on physical verification, the authority has found certain irregularities with regard to quality of the goods as well as quantity. It is further noticed that the goods which were covered with

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

dated 26.9.2017). We have informed that in the penalty order an huge amount of more than ₹ 6 lacs has been fixed/demanded against the petitioners which in our opinion is prima facie appears to be highly excessive and since the order of penalty is appealable before the First Appellate Authority, it would be in the interest of justice that the petitioners may approach the appellate authority and file an appeal against the penalty order and in case, if the appeal is filed by the petitioners before the appellate authority, the appellate authority is directed to decide the same within a period of two months from the date of the presentation of the appeal. The appellate authority is directed not to insist for deposit of any penalty amount for hearing and admission of the appeal. In view of the aforesaid, it is hereby directed that the goods and vehicle be released forthwith on payment of the amount of tax as has been indicated in the show cause notice dated 26.9.2017 being ₹ 1,11

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 43/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 43/2017- Integrated Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1392 (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), 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-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:-In the said notification,- (A) in Schedule I- 5%,- (i) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely: – 1 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled] and put up i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e entry All goods [other than fresh or chilled] and 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 actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE , shall be substituted; (v) in S. No. 23, in the entry in column (3), after the word frozen , the words , 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 actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE , shall be inserted; (vi) in S. No. 26, for the entry in column (3), the entry Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ch brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE , shall be inserted; (ix) in S. No. 58, in the entry in column (3) , after the words Meal, powder, the words Flour , shall be inserted; (x) S. No. 60 and the entries relating thereto shall be omitted; (xi) in S. No. 66, in column (3), the words, other than of seed quality shall be omitted; (xii) for S. No. 72 and the entries relating thereto, the following shall be substituted, namely:- 72 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin ; (xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted, namely:- 78 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60] Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked]

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 156A 2621 Fly Ash ; (xx) for S. No. 189 and the entries relating thereto, the following shall be substituted, namely:- 189 4011 30 00 New pneumatic tyres, of rubber of a kind used on aircraft ; (xxi) after S. No. 197 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 197A 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 197B 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 197C 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

weft assembled by means of an adhesive (bolducs) ; (xxiv) for S. No. 224 and the entries relating thereto, the following serial number and entries shall be substituted, namely:- 224 63 [other than 6309] Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece ; (xxv) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 224A 6309 Worn clothing and other worn articles; rags ; (xxvi) after S. No. 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 225A 6815 Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content ; (xxvii) after S. No. 230 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 230A 8407 10 00, 8411 Aircraft engines ; (xxviii) in S. No. 234A, for the entry in column (3), the entry E-waste Explanation: For the purpose of this entry, e-waste means

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ds and desiccated coconuts , shall be omitted; (iv) after S. No. 32 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 32A 1701 91,1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) 32B 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared ; (v) in S. No. 43, for the entry in column (3), the entry Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders shall be substituted; (vi) for S. No. 44 and the entries relating thereto, the following shall be substituted, namely:- 44 2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

pping bags, of jute ; (xiii) in S. No. 139, in column (3), after the words with rubber or plastics , the brackets and words [other than jute twine, coir cordage or ropes] shall be inserted; (xiv) S. No. 140, and the entries relating thereto shall be omitted; (xv) in S. No. 141, in column (3), after the words specified or included , the brackets and words [other than products of coir] shall be inserted; (xvi) S. No. 152, and the entries relating thereto shall be omitted; (xvii) for S. No. 171 and the entries relating thereto, the following shall be substituted, namely:- 171 63[other than 6309] Other made up textile articles, sets of sale value exceeding ₹ 1000 per piece [ other than Worn clothing and other worn articles; rags] ; (xviii) after S. No. 171A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 171B 6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics ; (xix) in S. No. 177, in column (3), the w

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cles, motorised, whether or not fitted with weapons, and parts of such vehicles ; (xxv) for S. No. 215 and the entries relating thereto, the following shall be substituted, namely:- 215 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof ; (xxvi) in S. No. 216, in column (3), after the word corrective , the brackets and words [other than goggles for correcting vision] shall be inserted; (xxvii) in S. No. 221, for the entry in column (3), the entry Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids] shall be substituted; (xxviii) after S. No. 222 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 222A 9403 Furniture wholly made of bamboo, cane or rattan ; (xxix) in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

12A 1804 Cocoa butter, fat and oil 12B 1805 Cocoa powder, not containing added sugar or sweetening matter 12C 1806 Chocolates and other food preparations containing cocoa ; (v) in S. No. 13, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 1901 [other than 1901 20 00] Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers wares of heading 1905] ; (vi) S. No. 14, and the entries relating thereto, shall be omitted; (vii) in S. No. 16, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 1905 P

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

y powder, diabetic foods] shall be substituted; (xi) after S. No. 24 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 24A 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water] ; (xii) after S. No. 26 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 26A 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 26B 2516 12 00 Granite, other than blocks ; (xiii) S. No. 27, and the entries relating thereto, shall be omitted; (xiv) in S. No. 30, for the entry in column (3), the entry Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash] shall be substituted; (xv) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 30A 2706 Tar distilled from other mineral tars, whether or not dehydrated or part

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings shall be substituted; (xix) S. No. 55, and the entries relating thereto, shall be omitted; (xx) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 57A 3303 Perfumes and toilet waters ; (xxi) in S. No. 58, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] ; (xxii) in S. No. 59, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 3305 Preparations for use on the hair ; (xxiii) in S. No. 60, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 3306 Preparations for oral or dental hy

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent ; (xxvi) after S. No. 61 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 61A 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil] 61B 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding prepara

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, fog signals and other pyrotechnic articles ; (xxx) after S. No. 73 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 73A 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters ; (xxxi) after S. No. 89 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 89A 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils ; (xxxii) after S. No. 90 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 90A 3813 Preparations and charges for fire-ex

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

aths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics ; (xxxvi) in S. No. 111, for the entry in column (3), the entry Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles] shall be substituted; (xxxvii) after S. No. 121 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 121A 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] ; (xxxviii) in S. No. 123A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 4016 Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands] ; (xxxix) after S. No. 123A and the entries relating thereto, the following serial numbers and the entries shall be inserted,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ing bags, of cotton or jute] shall be substituted; (xli) after S. No. 124 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 124A 4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] 124B 4205 Other articles of leather or of composition leather 124C 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons ; (xlii) S. No. 125, 126, 127, 128, 129 and 130 and the entries relating thereto shall be omitted; (xliii) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 132A 4303 Articles of apparel, clothing accessories and other articles of furskin ; (xliv) in S. No. 133, for the entry in column (3), the entry Artificial fur and articles thereof shall be substituted; (xlv) after S. No. 137 and the entries relating thereto, the follo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

elating thereto, the following serial number and the entry shall be inserted, namely: – 150A 4814 Wall paper and similar wall coverings; window transparencies of paper ; (xlvii) after S. No. 153 and the entries relating thereto, the following serial number and the entry shall be inserted, namely: – 153A 4819 20 Cartons, boxes and cases of non-corrugated paper or paper board ; (xlviii) in S. No. 175, for the entry in column (3), the entry Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed shall be substituted; (xlix) in S. No. 177 A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit ; (l) after S. No. 177A and the entries relating thereto, the following serial numbers an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e or of agglomerated slate ; (li) after S. No. 180 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 180A 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 180B 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 180C 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented ; (lii) in S. No. 181, for the entry in column (3), the entry Articles of cement, of concrete or of artificial stone, whether or not reinforced shall be substituted; (liii) after S. No. 182 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 182A 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths ; (liv) after S. No. 184 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 184A 6904 Ceramic flooring blocks, support or filler tiles and the like 184B 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods ; (lv) in S. No. 185, for the entry in column (3), the entry Ceramic pipes, conduits, guttering and pipe fittings shall be substituted; (lvi) after S. No. 185 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 185A 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 185B 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ot framed or fitted with other materials 189E 7007 Safety glass, consisting of toughened (tempered) or laminated glass 189F 7008 Multiple-walled insulating units of glass 189G 7009 Glass mirrors, whether or not framed, including rear-view mirrors ; (lviii) after S. No. 190 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 190A 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like ; (lix) after S. No. 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 191A 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked ; (lx) after S. No. 192 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 192A 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

after S. No. 235 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 235A 7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel ; (lxiv) after S. No. 236 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 236A 7324 Sanitary ware and parts thereof, of iron and steel ; (lxv) in S. No. 237, for the entry in column (3), the entry Other cast articles of iron or steel shall be substituted; (lxvi) in S. No. 238, for the entry in column (3), the entry Other articles of iron or steel shall be substituted; (lxvii) after S. No. 252 and the entries relating thereto, the following serial number and the entries shall be inserted, na

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ies relating thereto, the following serial number and the entries shall be inserted, namely: – 275A 7615 All goods [other than table, kitchen or other household articles, of aluminium; Utensils] ; (lxxiii) after S. No. 301 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 301A 8212 Razors and razor blades (including razor blade blanks in strips) ; (lxxiv) after S. No. 302 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 302A 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor] ; (lxxv) in S. No. 303A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 8302 Base metal mountings, fittings and similar articles suitable for furniture, doo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

relating thereto, the following serial number and the entries shall be inserted, namely: – 307A 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 ; (lxxviii) in S. No. 316, for the entry in column (3), the Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines] shall be substituted; (lxxix) after S. No. 317 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 317A 8413 Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60] 317B 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps] ; (lxxx) in S. No. 320, for the entry in columns (2) and (3), the following entries shall be substit

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers] shall be substituted; (lxxxiii) after S. No. 327 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 327A 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 327B 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 327C 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 327D 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers ; (lxxxiv) in S. No. 335, for the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

relating thereto, the following serial number and the entries shall be inserted, namely: – 365A 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter ; (lxxxviii) in S. No. 366, for the entry in column (3), the entry Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines] shall be substituted; (lxxxix) in S. No. 369A, for the entry in column (3), the entry Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws shall be substituted; (xc) after S. No. 369A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 369B 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or simil

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

a network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks] shall be substituted; (xciv) in S. No. 380, for the entry in column (3), the entry Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set shall be substituted; (xcv) after S. No. 380 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 380A 8519 Sound recording or reproducing apparatus ; (xcvi) after S. No. 381 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 381A 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 ;

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

8528 384B 8530 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 384C 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 ; (c) after S. No. 388 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 388A 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors foroptical fibres, optical fibre bundles or cables 388B 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

h or without metal, of a kind used for electrical purposes shall be substituted; (civ) after S. No. 397 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 397A 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material ; (cv) S. No. 410, and the entries relating thereto, shall be omitted; (cvi) in S. No. 411, for the entry in column (3), the entry Spectacles [other than corrective]; goggles including those for correcting vision shall be substituted; (cvii) after S. No. 411 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 411A 9005 Binoculars, monoc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter 411-I 9014 Direction finding compasses; other navigational instruments and appliances 411J 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders ; (cviii) in S. No. 412, for the entry in column (3), the entry Balances of a sensitivity of 5 cg or better, with or without weights shall be substituted; (cix) after S. No. 413 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 413A 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d, namely: – 425A 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders) 425B 9107 Time switches with clock or watch movement or with synchronous motor 425C 9108 Watch movements, complete and assembled ; (cxiii) in S. No. 427, for the entry in column (3), the entry Other clock or watch parts shall be substituted; (cxiv) in S. No. 428, for the entry in column (3), the entry Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements shall be substituted; (cxv) after S. No. 428 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 428A 9111 Watch cases and parts thereof ; (cxvi) in S. No. 429, for the entry in column (3), the entry Clock cases and cases of a similar type f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 429H 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds ; (cxviii) after S. No. 435 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 435A 9401 [other than 9401 10 00] Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft] ; (cxix) in S. No. 437, for the entry in column (3), the entry Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof shall be substituted; (cxx) in S. No. 438, for the entry in column (3), the entry Mattress supports; articles of bedding and simila

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ode) driver and MCPCB (Metal Core Printed Circuit Board)] ; (cxxii) after S. No. 440 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 440A 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes ; (cxxiii) in S. No. 441, for the entry in column (3), the entry Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] shall be substituted; (cxxiv) after S. No. 441 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 441A 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] 441B 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other mo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

lors' dummies and other lay figures; automata and other animated displays, used for shop window dressing ; (cxxviii) after S. No. 452O and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 452P Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software ; (D) in Schedule-IV-28%, – (i) S. Nos. 2, 3, 4, 5, 6,7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating thereto, shall be omitted; (ii) in S.No. 46, in column (3), for the words in the brackets, and Rear Tractor tyres , the words rear tractor tyres; and of a kind used on aircraft , shall be added; (iii)S. Nos. 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, 137, 138 and the entries relating thereto, shall be omitted; (ix) in S.No. 141, in column (3), after the words and figures heading 8508 the words and brackets [other than wet grinder consisting of stone as a grinder] shall be added; (x) S. Nos. 144, 145, 147, 148, 149, 150 and the entries relating thereto, shall be omitted; (xi) in S.No. 151, for the entry in column (3), the entry Digital cameras and video camera recorders [other than CCTV] shall be substituted; (xii) S. Nos. 152, 153 and the entries relating thereto, shall be omitted; (xiii) in S.No. 154, in column (3), after the words and figures in the brackets, not exceeding 20 inches , the words ; and set top box for television shall be added; (xiv) S. Nos. 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182, 183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries relating thereto, shall be omit

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Customs – 85/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 85/2017-Customs New Delhi, the 14th November, 2017 G.S.R. 1403 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,1962 (52 of 1962) and sub-section (12) of section 3 of Customs Tariff Act,1975 (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 50/2017 Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide numbe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

se; (b) it is certified in the Form below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case, that the goods are lifesaving drugs or medicines (Regarding description, quantity and technical specificity); and (c) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall be used for the personal purpose and he shall pay, on demand, in the event of his failure to use the imported goods for the said purpose, an amount equal to the differenc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 47/2017 – Dated:- 14-11-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 47/2017- Union Territory Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1410 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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.12/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

vices by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts for the time being in force Nil Nil . 2. This notification shall come into force with effect from 15th of November, 2017. [F. No.354/173/2017 -TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Union Territory Tax (Rate), dated the 28thJune, 2017, vide number G.S.R. 703 (E), dated the 28th June, 2017 and was last amended by notification No.32/2017 – Union Territory Tax (Rate) dated the 13th October, 2017 vide number G.S.R. 1280(E). dated the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 11/2017-UTT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table – GST – 46/2017 – Dated:- 14-11-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 46/2017-Union Territory Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1409 (E).- In exercise of the powers conferred by sub-section (1) of section 7, subsection (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and subsection (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendme

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]. ; (b) for item (iii) in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 9 – ; (c) the item (iv) in column (3) and the entries relating thereto in columns (3), (4) and (5), shall be omitted; (d) in item (ix), in column (3), for the entry, the following entry shall be substituted, namely:- (ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 45/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 45/2017-Union territory Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1401 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) ( hereafter in this notification referred to as the said Act ), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the union territory tax leviable thereon under section 7 of the said Act, as in in excess of the amount calculated at the rate of 2.5 per cent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table- Table S. No. Name of the In

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or (b) an institution registered with the Government of India in the 2[Department of Scientific and Industrial Research] and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods; (ii) The institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only; (iii) In the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

for research purposes and will be used for stated purpose only; (ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. (2) The goods falling under (1) above shall not be transferred or sold by the institution for a period of five years from the date of installation. 3. Departments and laboratories of the Central Government and State Governments, other than a hospital (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (experimental purpose); (c) Computer software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d) Prototypes, the aggregate value of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

goods are supplied to the Regional Cancer Centre registered with the Government of India, in the 3[Department of Scientific and Industrial Research] and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods; (ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only; (iii) in case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Super

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(by whatever name called); (iii) in relation to a college, the Principal thereof (by whatever name called); (d) "hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment. 5[Explanation 2. – For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with effect from the 15th November, 2017.] 2. This notification shall come into force with effect from the 15th day of November, 2017. [F. No. 354/320/2017-TRU] (Ruchi Bisht) Under Secretary to Government of India ******************** Notes: 1. Substituted vide Notification No. 9/2018 Dated 25-01-2018, before it

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 44/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 44/2017-Union territory Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1400 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 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.5/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 43/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 43/2017-Union territory Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1399 (E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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.4/2017- Union Territory 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. 713 (E), dated the 28th June, 201

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 41/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 41/2017- Union territory Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1397 (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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-Union territory 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. 710(E), dated the 28th June, 2017, namely:- In the said notification,- (A) in Schedule I- 2.5%,- (i) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely: – 1 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in column (3), the entry All goods [other than fresh or chilled] and 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 actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE , shall be substituted; (v) in S. No. 23, in the entry in column (3) , after the word frozen , the words , 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 actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE , shall be inserted; (vi) in S. No. 26, for the entry in column (3), the entry Manioc, arrowroot, salep, Jerusalem articho

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ht in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE , shall be inserted; (ix) in S. No. 58, in the entry in column (3), after the words Meal, powder, the words Flour , shall be inserted; (x) S. No. 60 and the entries relating thereto shall be omitted; (xi) in S. No. 66, in column (3), the words, other than of seed quality shall be omitted; (xii) for S. No. 72 and the entries relating thereto, the following shall be substituted, namely:- 72 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin ; (xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted, namely:- 78 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60] Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

after S. No. 156 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 156A 2621 Fly Ash ; (xx) for S. No. 189 and the entries relating thereto, the following shall be substituted, namely:- 189 4011 30 00 New pneumatic tyres, of rubber of a kind used on aircraft ; (xxi) after S. No. 197 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 197A 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 197B 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 197C 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ng of warp without weft assembled by means of an adhesive (bolducs) ; (xxiv) for S. No. 224 and the entries relating thereto, the following serial number and entries shall be substituted, namely:- 224 63 [other than 6309] Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece ; (xxv) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 224A 6309 Worn clothing and other worn articles; rags ; (xxvi) after S. No. 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 225A 6815 Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content ; (xxvii) after S. No. 230 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 230A 8407 10 00, 8411 Aircraft engines ; (xxviii) in S. No. 234A, for the entry in column (3), the entry E-waste Explanation: For the purpose of this ent

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

olumn (3), the words and desiccated coconuts , shall be omitted; (iv) after S. No. 32 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 32A 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) 32B 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared ; (v) in S. No. 43, for the entry in column (3), the entry Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders shall be substituted; (vi) for S. No. 44 and the entries relating thereto, the following shall be substituted, namely:- 44 2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Hand bags and shopping bags, of jute ; (xiii) in S. No. 139, in column (3), after the words with rubber or plastics , the brackets and words [other than jute twine, coir cordage or ropes] shall be inserted; (xiv) S. No. 140, and the entries relating thereto shall be omitted; (xv) in S. No. 141, in column (3), after the words specified or included , the brackets and words [other than products of coir] shall be inserted; (xvi) S. No. 152, and the entries relating thereto shall be omitted; (xvii) for S. No. 171 and the entries relating thereto, the following shall be substituted, namely:- 171 63[other than 6309] Other made up textile articles, sets of sale value exceeding ₹ 1000 per piece [ other than Worn clothing and other worn articles; rags] ; (xviii) after S. No. 171A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 171B 6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics ; (xix) in S. No. 177, in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles ; (xxv) for S. No. 215 and the entries relating thereto, the following shall be substituted, namely:- 215 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof ; (xxvi) in S. No. 216, in column (3), after the word corrective , the brackets and words [other than goggles for correcting vision] shall be inserted; (xxvii) in S. No. 221, for the entry in column (3), the entry Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids] shall be substituted; (xxviii) after S. No. 222 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 222A 9403 Furniture wholly made of bamboo, cane or r

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

serted, namely: – 12A 1804 Cocoa butter, fat and oil 12B 1805 Cocoa powder, not containing added sugar or sweetening matter 12C 1806 Chocolates and other food preparations containing cocoa (v) in S. No. 13, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 1901 [other than 1901 20 00] Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers wares of heading 1905] ; (vi) S. No. 14, and the entries relating thereto, shall be omitted; (vii) in S. No. 16, for the entry in columns (2) and (3), the following entries shall be substituted,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

hakhra, chutney powder, diabetic foods] shall be substituted; (xi) after S. No. 24 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 24A 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water] ; (xii) after S. No. 26 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 26A 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 26B 2516 12 00 Granite, other than blocks ; (xiii) S. No. 27, and the entries relating thereto, shall be omitted; (xiv) in S. No. 30, for the entry in column (3), the entry Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash] shall be substituted; (xv) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 30A 2706 Tar distilled from other mineral tars, whether or not dehy

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings shall be substituted; (xix) S. No. 55, and the entries relating thereto, shall be omitted; (xx) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 57A 3303 Perfumes and toilet waters ; (xxi) in S. No. 58, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] ; (xxii) in S. No. 59, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 3305 Preparations for use on the hair ; (xxiii) in S. No. 60, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 3306 Preparations for ora

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent ; (xxvi) after S. No. 61 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 61A 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil] 61B 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but exc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, rain rockets, fog signals and other pyrotechnic articles ; (xxx) after S. No. 73 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 73A 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters ; (xxxi) after S. No. 89 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 89A 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils ; (xxxii) after S. No. 90 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 90A 3813 Preparations and charg

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

aths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics ; (xxxvi) in S. No. 111, for the entry in column (3), the entry Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles] shall be substituted; (xxxvii) after S. No. 121 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 121A 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] ; (xxxviii) in S. No. 123A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 4016 Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands] ; (xxxix) after S. No. 123A and the entries relating thereto, the following serial numbers and the entries shall

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

bags and shopping bags, of cotton or jute] shall be substituted; (xli) after S. No. 124 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 124A 4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] 124B 4205 Other articles of leather or of composition leather 124C 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons ; (xlii) S. No. 125, 126, 127, 128, 129 and 130 and the entries relating thereto shall be omitted; (xliii) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 132A 4303 Articles of apparel, clothing accessories and other articles of furskin ; (xliv) in S. No. 133, for the entry in column (3), the entry Artificial fur and articles thereof shall be substituted; (xlv) after S. No. 137 and the entries relating ther

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the entries relating thereto, the following serial number and the entry shall be inserted, namely: – 150A 4814 Wall paper and similar wall coverings; window transparencies of paper ; (xlvii) after S. No. 153 and the entries relating thereto, the following serial number and the entry shall be inserted, namely: – 153A 4819 20 Cartons, boxes and cases of non-corrugated paper or paper board ; (xlviii) in S. No. 175, for the entry in column (3), the entry Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed shall be substituted; (xlix) in S. No. 177 A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit ; (l) after S. No. 177A and the entries relating thereto, the following ser

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ticles of slate or of agglomerated slate ; (li) after S. No. 180 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 180A 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 180B 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 180C 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented ; (lii) in S. No. 181, for the entry in column (3), the entry Articles of cement, of concrete or of artificial stone, whether or not reinforced shall be substituted; (liii) after S. No. 182 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 182A 6812 Fabricated asbestos fibres; mixtures with a basis of asbe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths ; (liv) after S. No. 184 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 184A 6904 Ceramic flooring blocks, support or filler tiles and the like 184B 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods ; (lv) in S. No. 185, for the entry in column (3), the entry Ceramic pipes, conduits, guttering and pipe fittings shall be substituted; (lvi) after S. No. 185 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 185A 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 185B 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e worked, but not framed or fitted with other materials 189E 7007 Safety glass, consisting of toughened (tempered) or laminated glass 189F 7008 Multiple-walled insulating units of glass 189G 7009 Glass mirrors, whether or not framed, including rear-view mirrors ; (lviii) after S. No. 190 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 190A 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like ; (lix) after S. No. 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 191A 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked ; (lx) after S. No. 192 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 192A 7016 Paving blocks, slabs, bricks, squares, tiles and other arti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tuted; (lxiii) after S. No. 235 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 235A 7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel ; (lxiv) after S. No. 236 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 236A 7324 Sanitary ware and parts thereof, of iron and steel ; (lxv) in S. No. 237, for the entry in column (3), the entry Other cast articles of iron or steel shall be substituted; (lxvi) in S. No. 238, for the entry in column (3), the entry Other articles of iron or steel shall be substituted; (lxvii) after S. No. 252 and the entries relating thereto, the following serial number and the entries shall

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

75 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 275A 7615 All goods [other than table, kitchen or other household articles, of aluminium; Utensils] ; (lxxiii) after S. No. 301 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 301A 8212 Razors and razor blades (including razor blade blanks in strips) ; (lxxiv) after S. No. 302 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 302A 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor] ; (lxxv) in S. No. 303A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 8302 Base metal mountings, fittings and similar articles suitable for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nd the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 307A 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 ; (lxxviii) in S. No. 316, for the entry in column (3), the Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines] shall be substituted; (lxxix) after S. No. 317 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 317A 8413 Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60] 317B 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps] ; (lxxx) in S. No. 320, for the entry in columns (2) and (3), the following entries s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers] shall be substituted; (lxxxiii) after S. No. 327 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 327A 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 327B 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 327C 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 327D 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers ; (lxxxiv) in S. N

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nd the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 365A 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter ; (lxxxviii) in S. No. 366, for the entry in column (3), the entry Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines] shall be substituted; (lxxxix) in S. No. 369A, for the entry in column (3), the entry Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws shall be substituted; (xc) after S. No. 369A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 369B 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, env

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cal or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks] shall be substituted; (xciv) in S. No. 380, for the entry in column (3), the entry Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set shall be substituted; (xcv) after S. No. 380 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 380A 8519 Sound recording or reproducing apparatus ; (xcvi) after S. No. 381 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 381A 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eadings 8525 to 8528 384B 8530 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 384C 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 ; (c) after S. No. 388 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 388A 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables 388B 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ther carbon, with or without metal, of a kind used for electrical purposes shall be substituted; (civ) after S. No. 397 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 397A 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material ; (cv) S. No. 410, and the entries relating thereto, shall be omitted; (cvi) in S. No. 411, for the entry in column (3), the entry Spectacles [other than corrective]; goggles including those for correcting vision shall be substituted; (cvii) after S. No. 411 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 411A 9005 B

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter 411-I 9014 Direction finding compasses; other navigational instruments and appliances 411J 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders ; (cviii) in S. No. 412, for the entry in column (3), the entry Balances of a sensitivity of 5 cg or better, with or without weights shall be substituted; (cix) after S. No. 413 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 413A 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tens

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

shall be inserted, namely: – 425A 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders) 425B 9107 Time switches with clock or watch movement or with synchronous motor 425C 9108 Watch movements, complete and assembled ; (cxiii) in S. No. 427, for the entry in column (3), the entry Other clock or watch parts shall be substituted; (cxiv) in S. No. 428, for the entry in column (3), the entry Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements shall be substituted; (cxv) after S. No. 428 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 428A 9111 Watch cases and parts thereof ; (cxvi) in S. No. 429, for the entry in column (3), the entry Clock cases and cases of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

usical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 429H 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds ; (cxviii) after S. No. 435 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 435A 9401 [other than 9401 10 00] Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft] ; (cxix) in S. No. 437, for the entry in column (3), the entry Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof shall be substituted; (cxx) in S. No. 438, for the entry in column (3), the entry Mattress supports; articles of be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ight emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)] ; (cxxii) after S. No. 440 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 440A 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes ; (cxxiii) in S. No. 441, for the entry in column (3), the entry Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] shall be substituted; (cxxiv) after S. No. 441 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 441A 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] 441B 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling past

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rs 449C 9618 Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing ; (cxxviii) after S. No. 452O and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 452P Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software ; (D) in Schedule-IV-14%, – (i) S. Nos. 2, 3, 4, 5, 6,7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating thereto, shall be omitted; (ii) in S.No. 46, in column (3), for the words in the brackets, and Rear Tractor tyres , the words rear tractor tyres; and of a kind used on aircraft , shall be added; (iii)S. Nos. 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

iii) S. Nos. 136, 137, 138 and the entries relating thereto, shall be omitted; (ix) in S.No. 141, in column (3), after the words and figures heading 8508 the words and brackets [other than wet grinder consisting of stone as a grinder] shall be added; (x) S. Nos. 144, 145, 147, 148, 149, 150 and the entries relating thereto, shall be omitted; (xi) in S.No. 151, for the entry in column (3), the entry Digital cameras and video camera recorders [other than CCTV] shall be substituted; (xii) S. Nos. 152, 153 and the entries relating thereto, shall be omitted; (xiii) in S.No. 154, in column (3), after the words and figures in the brackets, not exceeding 20 inches , the words ; and set top box for television shall be added; (xiv) S. Nos. 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182, 183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries relating theret

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 42/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 42/2017-Union territory Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1398 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, 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. 2/2017-Union territory 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. 711(E), dated the 28th June, 2017, namely:- In the said notification, – (1) in the Schedule, (i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely: – 8 0203, 0204, 02

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

able right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] ; (iv) S. Nos. 23,24 and the entries thereof shall be omitted; (v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 30A 0504 All goods, fresh or chilled 30B 0504 All goods [other than fresh or chilled] other than those 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 actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] ; (vi) after S. No. 43 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 43A

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] 46B 08 Dried makhana, whether or not shelled or peeled [other than those 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 actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] ; (ix) in S. No. 77, in the entry in column (3), for the words Flour of potatoes the words Flour, powder, flakes, granules or pellets of potatoes , shall be substituted; (x) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 78A 1106

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

No. 136 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 136A 7113 Bangles of lac/ shellac ; (2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely: – (b) The phrase registered brand name means, – (A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered; (B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country. . 2. This notification shall come into force with effect from the 15th day of November, 2017. [F.No.354/320/2017-TRU] (Mohit Tewari) Under Secretary to the Government of India Note: – The principal notification No.2/2017- Union territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of I

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 30/2017-Integrated Tax (Rate) dated 22.09.2017, so as to extend the benefit of IGST exemption, applicable in relation to supply of Skimmed milk powder, or concentrated milk for use in the production of milk distributed through dairy co-operatives to the companies that are registered under the Companies Act, 2013 also. – GST – 50/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 50/2017-Integrated Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1402 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 41/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 41/2017-Central Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1387(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 further 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) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely: – 1 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled] and put up

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

he entry All goods [other than fresh or chilled] and 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 actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE , shall be substituted; (v) in S. No. 23, in the entry in column (3) , after the word frozen , the words , 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 actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE , shall be inserted; (vi) in S. No. 26, for the entry in column (3), the entry Manioc, arrowroot, salep, Jerusalem artichokes, sweet potato

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE , shall be inserted; (ix) in S. No. 58, in the entry in column (3) , after the words Meal, powder, the words Flour , shall be inserted; (x) S. No. 60 and the entries relating thereto shall be omitted; (xi) in S. No. 66, in column (3), the words, other than of seed quality shall be omitted; (xii) for S. No. 72 and the entries relating thereto, the following shall be substituted, namely:- 72 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin ; (xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted, namely:- 78 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60] Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unwork

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 156A 2621 Fly Ash ; (xx) for S. No. 189 and the entries relating thereto, the following shall be substituted, namely:- 189 4011 30 00 New pneumatic tyres, of rubber of a kind used on aircraft ; (xxi) after S. No. 197 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 197A 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 197B 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 197C 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eft assembled by means of an adhesive (bolducs) ; (xxiv) for S. No. 224 and the entries relating thereto, the following serial number and entries shall be substituted, namely:- 224 63 [other than 6309] Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece ; (xxv) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 224A 6309 Worn clothing and other worn articles; rags ; (xxvi) after S. No. 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 225A 6815 Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content ; (xxvii) after S. No. 230 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 230A 8407 10 00, 8411 Aircraft engines ; (xxviii) in S. No. 234A, for the entry in column (3) ,the entry E-waste Explanation: For the purpose of this entry, e-waste means el

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

and desiccated coconuts , shall be omitted; (iv) after S. No. 32 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 32A 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) 32B 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared ; (v) in S. No. 43, for the entry in column (3) ,the entry Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders shall be substituted; (vi) for S. No. 44 and the entries relating thereto, the following shall be substituted, namely:- 44 2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ping bags, of jute ; (xiii) in S. No. 139, in column (3), after the words with rubber or plastics , the brackets and words [other than jute twine, coir cordage or ropes] shall be inserted; (xiv) S. No. 140, and the entries relating thereto shall be omitted; (xv) in S. No. 141, in column (3), after the words specified or included , the brackets and words [other than products of coir] shall be inserted; (xvi) S. No. 152, and the entries relating thereto shall be omitted; (xvii) for S. No. 171 and the entries relating thereto, the following shall be substituted, namely:- 171 63[other than 6309] Other made up textile articles, sets of sale value exceeding ₹ 1000 per piece [ other than Worn clothing and other worn articles; rags] ; (xviii) after S. No. 171A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 171B 6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics ; (xix) in S. No. 177, in column (3), the wo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

les, motorised, whether or not fitted with weapons, and parts of such vehicles ; (xxv) for S. No. 215 and the entries relating thereto, the following shall be substituted, namely:- 215 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof ; (xxvi) in S. No. 216, in column (3), after the word corrective , the brackets and words [other than goggles for correcting vision] shall be inserted; (xxvii) in S. No. 221, for the entry in column (3) ,the entry Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids] shall be substituted; (xviii) after S. No. 222 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 222A 9403 Furniture wholly made of bamboo, cane or rattan ; (xxix) in S.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1804 Cocoa butter, fat and oil 12B 1805 Cocoa powder, not containing added sugar or sweetening matter 12C 1806 Chocolates and other food preparations containing cocoa ; (v) in S. No. 13, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 1901 [other than 1901 20 00] Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers wares of heading 1905] ; (vi) S. No. 14, and the entries relating thereto, shall be omitted; (vii) in S. No. 16, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 1905 Pastry

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

er, diabetic foods] shall be substituted; (xi) after S. No. 24 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 24A 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water] ; (xii) after S. No. 26 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 26A 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 26B 2516 12 00 Granite, other than blocks ; (xiii) S. No. 27, and the entries relating thereto, shall be omitted; (xiv) in S. No. 30, for the entry in column (3), the entry Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash] shall be substituted; (xv) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 30A 2706 Tar distilled from other mineral tars, whether or not dehydrated or partially

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rs and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings shall be substituted; (xix) S. No. 55, and the entries relating thereto, shall be omitted; (xx) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 57A 3303 Perfumes and toilet waters ; (xxi) in S. No. 58, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicurepreparations [other than kajal, Kumkum, Bindi, Sindur, Alta] ; (xxii) in S. No. 59, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 3305 Preparations for use on the hair ; (xxiii) in S. No. 60, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 3306 Preparations for oral or dental hygiene, i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent ; (xxvi) after S. No. 61 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 61A 3402 Organic surface-active agents (other than soap); surfaceactive preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil] 61B 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations con

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nals and other pyrotechnic articles ; (xxx) after S. No. 73 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 73A 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters ; (xxxi) after S. No. 89 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 89A 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils ; (xxxii) after S. No. 90 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 90A 3813 Preparations and charges for fire-extinguishe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics ; (xxxvi) in S. No. 111, for the entry in column (3), the entry Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles] shall be substituted; (xxxvii) after S. No. 121 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 121A 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] ; (xxxviii) in S. No. 123A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 4016 Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands] ; (xxxix) after S. No. 123A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f cotton or jute] shall be substituted; (xli) after S. No. 124 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 124A 4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] 124B 4205 Other articles of leather or of composition leather 124C 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons ; (xlii) S. No. 125, 126, 127, 128, 129 and 130 and the entries relating thereto shall be omitted; (xliii) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 132A 4303 Articles of apparel, clothing accessories and other articles of furskin ; (xliv) in S. No. 133, for the entry in column (3), the entry Artificial fur and articles thereof shall be substituted; (xlv) after S. No. 137 and the entries relating thereto, the following serial

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

reto, the following serial number and the entry shall be inserted, namely: – 150A 4814 Wall paper and similar wall coverings; window transparencies of paper ; (xlvii) after S. No. 153 and the entries relating thereto, the following serial number and the entry shall be inserted, namely: – 153A 4819 20 Cartons, boxes and cases of non-corrugated paper or paper board ; (xlviii) in S. No. 175, for the entry in column (3), the entry Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed shall be substituted; (xl ix) in S. No. 177 A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit ; (l) after S. No. 177A and the entries relating thereto, the following serial numbers and the entr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

glomerated slate ; (li) after S. No. 180 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 180A 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 180B 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 180C 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented ; (lii) in S. No. 181, for the entry in column (3), the entry Articles of cement, of concrete or of artificial stone, whether or not reinforced shall be substituted; (liii) after S. No. 182 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 182A 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths ; (liv) after S. No. 184 and the entries relating thereto, the following serial numbers and es shall be inserted, namely: – 184A 6904 Ceramic flooring blocks, support or filler tiles and the like 184B 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods ; (lv) in S. No. 185, for the entry in column (3), the entry Ceramic pipes, conduits, guttering and pipe fittings shall be substituted; (lvi) after S. No. 185 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 185A 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 185B 6909 Ceramic wares for laboratory, hemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar a

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

with other materials 189E 7007 Safety glass, consisting of toughened (tempered) or laminated glass 189F 7008 Multiple-walled insulating units of glass 189G 7009 Glass mirrors, whether or not framed, including rear-view mirrors ; (lviii) after S. No. 190 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 190A 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like ; (lix) after S. No. 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 191A 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked ; (lx) after S. No. 192 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 192A 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, w

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 235A 7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel ; (lxiv) after S. No. 236 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 236A 7324 Sanitary ware and parts thereof, of iron and steel ; (lxv) in S. No. 237, for the entry in column (3), the entry Other cast articles of iron or steel shall be substituted; (lxvi) in S. No. 238, for the entry in column (3), the entry Other articles of iron or steel shall be substituted; (lxvii) after S. No. 252 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 252A 7418 Al

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, the following serial number and the entries shall be inserted, namely: – 275A 7615 All goods [other than table, kitchen or other household articles, of aluminium; Utensils] ; (lxxiii) after S. No. 301 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 301A 8212 Razors and razor blades (including razor blade blanks in strips) ; (lxxiv) after S. No. 302 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 302A 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor] ; (lxxv) in S. No. 303A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, wind

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

following serial number and the entries shall be inserted, namely: – 307A 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 ; (lxxviii) in S. No. 316, for the entry in column (3), the Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines] shall be substituted; (lxxix) after S. No. 317 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 317A 8413 Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60] 317B 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps] ; (lxxx) in S. No. 320, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 8419 M

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

her or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers] shall be substituted; (lxxxiii) after S. No. 327 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 327A 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 327B 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 327C 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 327D 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile-extractors; snow-ploughs and snowblowers ; (lxxxiv) in S. No. 335, for the entry in column (3), t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ollowing serial number and the entries shall be inserted, namely: – 365A 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter ; (lxxxviii) in S. No. 366, for the entry in column (3), the entry Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines] shall be substituted; (lxxxix) in S. No. 369A, for the entry in column (3), the entry Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws shall be substituted; (xc) after S. No. 369A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 369B 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks] shall be substituted; (xciv) in S. No. 380, for the entry in column (3), the entry Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set shall be substituted; (xcv) after S. No. 380 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 380A 8519 Sound recording or reproducing apparatus ; (xcvi) after S. No. 381 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 381A 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 ; (xcvii) in S. No. 383,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cal signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 384C 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 ; (c) after S. No. 388 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 388A 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lampholders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables 388B 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric con

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

a kind used for electrical purposes shall be substituted; (civ) after S. No. 397 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 397A 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material ; (cv) S. No. 410, and the entries relating thereto, shall be omitted; (cvi) in S. No. 411, for the entry in column (3), the entry Spectacles [other than corrective]; goggles including those for correcting vision shall be substituted; (cvii) after S. No. 411 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 411A 9005 Binoculars, monoculars, other optical te

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

her headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter 411-I 9014 Direction finding compasses; other navigational instruments and appliances 411J 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders ; (cviii) in S. No. 412, for the entry in column (3), the entry Balances of a sensitivity of 5 cg or better, with or without weights shall be substituted; (cix) after S. No. 413 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 413A 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, Xray tubes and other X-ray generators, high tension generators, control panels and desks

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ime of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders) 425B 9107 Time switches with clock or watch movement or with synchronous motor 425C 9108 Watch movements, complete and assembled ; (cxiii) in S. No. 427, for the entry in column (3), the entry Other clock or watch parts shall be substituted; (cxiv) in S. No. 428, for the entry in column (3), the entry Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements shall be substituted; (cxv) after S. No. 428 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 428A 9111 Watch cases and parts thereof ; (cxvi) in S. No. 429, for the entry in column (3), the entry Clock cases and cases of a similar type for other goods of this c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 429H 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds ; (cxviii) after S. No. 435 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 435A 9401 [other than 9401 10 00] Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft] ; (cxix) in S. No. 437, for the entry in column (3), the entry Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof shall be substituted; (cxx)in S. No. 438, for the entry in column (3), the entry Mattress supports; articles of bedding and similar furnishing (for example

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

l Core Printed Circuit Board)] ; (cxxii) after S. No. 440 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 440A 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes ; (cxxiii) in S. No. 441, for the entry in column (3), the entry Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] shall be substituted; (cxxiv) after S. No. 441 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 441A 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] 441B 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

lay figures; automata and other animated displays, used for shop window dressing ; (cxxviii) after S. No. 452O and the entries relating thereto, the following serial number and the entriesshall be inserted, namely:- 452P Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software ; (D) in Schedule-IV-14%, – (i) S. Nos. 2, 3, 4, 5, 6,7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating thereto, shall be omitted; (ii) in S.No. 46, in column (3), for the words in the brackets, and Rear Tractor tyres , the words rear tractor tyres; and of a kind used on aircraft , shall be added; (iii) S. Nos. 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113 an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

relating thereto, shall be omitted; (ix) in S.No. 141, in column (3), after the words and figures heading 8508 the words and brackets [other than wet grinder consisting of stone as a grinder] shall be added; (x) S. Nos. 144, 145, 147, 148, 149, 150 and the entries relating thereto, shall be omitted; (xi) in S.No. 151, for the entry in column (3), the entry Digital cameras and video camera recorders [other than CCTV] shall be substituted; (xii) S. Nos. 152, 153 and the entries relating thereto, shall be omitted; (xiii) in S.No. 154, in column (3), after the words and figures in the brackets, not exceeding 20 inches , the words ; and set top box for television shall be added; (xiv) S. Nos. 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182, 183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries relating thereto, shall be omitted; (xv) S. Nos. 216, 217,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 49/2017 – Dated:- 14-11-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 49/2017- Integrated Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1408 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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.9/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Su

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

dmission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force Nil Nil . 2. This notification shall come into force with effect from 15th of November, 2017. [F. No.354/173/2017 -TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 9/2017 – Integrated Tax (Rate), dated the 28thJune, 2017, vide number G.S.R. 684 (E), dated the 28th June, 2017 and was last amended by notification No.42/2017 – Integrated Tax (Rate) dated the 27th October, 2017 vide number G.S.R. 1338(E). dated the 27th October, 2017. – Noti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on “handicraft goods” @ 5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table. – GST – 48/2017 – Dated:- 14-11-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 48/2017-Integrated Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1407 (E).- In exercise of the powers conferred by sub-section (1) of section 5, sub-section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]. ; (b) for item (iii) in column (3) and the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

efrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 18 – ; (c) the item (iv) in column (3) and the entries relating thereto in columns (3), (4) and (5), shall be omitted; (d) in item (ix), in column (3), for the entry, the following entry shall be substituted, namely:- (ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 47/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 47/2017-Integrated Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1396 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) ( hereafter in this notification referred to as the said Act ), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the integrated tax leviable thereon under section 5 of the said Act, as in in excess of the amount calculated at the rate of 5 per cent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table- Table S.No. Name of the Institutions Descrip

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

uty Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or (b) an institution registered with the Government of India in the 2[Department of Scientific and Industrial Research] and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods; (ii) The institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only; (iii) In the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

poses and will be used for stated purpose only; (ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. (2) The goods falling under (1) above shall not be transferred or sold by the institution for a period of five years from the date of installation. 3. Departments and laboratories of the Central Government and State Governments, other than a hospital (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (experimental purpose); (c) Computer software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d) Prototypes, the aggregate value of prototypes rece

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ied to the Regional Cancer Centre registered with the Government of India, in the 3[Department of Scientific and Industrial Research], and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods; (ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only; (iii) in case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Exper

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ame called); (iii) in relation to a college, the Principal thereof (by whatever name called); (d) "hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment. 5[Explanation 2. – For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with effect from the 15th November, 2017.] 2. This notification shall come into force with effect from the 15th day of November, 2017. [F. No. 354/320/2017-TRU] (Ruchi Bisht) Under Secretary to Government of India ***************** Notes: 1. Substituted vide notification no. 10/2018 dated 25-1-2018, before it was read as, Publ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 46/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 46/2017-Integrated Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1395 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.5/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraord

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 45/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 45/2017- Integrated Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1394 (E).- In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, 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.4/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vid

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 44/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 44/2017-Integrated Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1393 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-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. 667(E), dated the 28th June, 2017, namely:- In the said notification, – (1) in the Schedule, (i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely: – 8 0203, 0

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

forceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] ; (iv) S. Nos. 23,24 and the entries thereof shall be omitted; (v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 30A 0504 All goods, fresh or chilled 30B 0504 All goods [other than fresh or chilled] other than those 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 actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] ; (vi) after S. No. 43 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] 46B 08 Dried makhana, whether or not shelled or peeled [other than those 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 actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] ; (ix) in S. No. 77, in the entry in column (3), for the words Flour of potatoes the words Flour, powder, flakes, granules or pellets of potatoes , shall be substituted; (x) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 78A 11

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

S. No. 136 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 136A 7113 Bangles of lac/ shellac ; (2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely: – (b) The phrase registered brand name means, – (A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered; (B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country. . 2. This notification shall come into force with effect from the 15th day of November, 2017. [F.No.354/320/2017-TRU] (Mohit Tewari) Under Secretary to the Government of India Note: – The principal notification No.2/2017- Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of Indi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 47/2017 – Dated:- 14-11-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 47/2017-Central Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1406 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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.12/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-secti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force Nil Nil . 2. This notification shall come into force with effect from 15th of November, 2017. [F. No.354/173/2017 -TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Central Tax (Rate), dated the 28thJune, 2017, vide number G.S.R. 691 (E), dated the 28th June, 2017 and was last amended by notification No.32/2017 – Central Tax (Rate) dated the 13th October, 2017 vide number G.S.R. 1274(E). dated the 13th October, 2017. – Notification – C

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table. – GST – 46/2017 – Dated:- 14-11-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 46/2017-Central Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1405 (E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017-Central Tax (R

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]. ; (b) for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) S

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

9 – ; (c) the item (iv) in column (3) and the entries relating thereto in columns (3), (4) and (5), shall be omitted; (d) in item (ix), in column (3), for the entry, the following entry shall be substituted, namely:- (ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 45/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 45/2017-Central Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1391(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) ( hereafter in this notification referred to as the said Act ), the Central Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the central tax leviable thereon under section 9 of the said Act, as in in excess of the amount calculated at the rate of 2.5 per cent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table- Table S.No. Name of the Institutions Description o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

retary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or (b) an institution registered with the Government of India in the 2[Department of Scientific and Industrial Research] and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods; (ii) The institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only; (iii) In the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nd will be used for stated purpose only; (ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. (2) The goods falling under (1) above shall not be transferred or sold by the institution for a period of five years from the date of installation. 3. Departments and laboratories of the Central Government and State Governments, other than a hospital (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (experimental purpose); (c) Computer software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d) Prototypes, the aggregate value of prototypes received by

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the Regional Cancer Centre registered with the Government of India, in the 3[Department of Scientific and Industrial Research] and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods; (ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only; (iii) in case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed); (iii) in relation to a college, the Principal thereof (by whatever name called); (d) "hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment. 5[Explanation 2. – For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with effect from the 15th November, 2017.] 2. This notification shall come into force with effect from the 15th day of November, 2017. [F. No. 354/320/2017-TRU] (Ruchi Bisht) Under Secretary to Government of India ******************** Notes:- 1. Substituted vide Notification No 9/2018 Dated 25-01-2018 before it was read as, "Publ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 44/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 44/2017-Central Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1390 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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.5/2017-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. 677(E), dated the 2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 43/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 43/2017-Central Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1389 (E).- In exercise of the powers conferred by sub-section (3) 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.4/2017- 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. 676 (E), dated the 28th June, 2017, namely:- In the said

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 42/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 42/2017-Central Tax (Rate) New Delhi, the 14th November, 2017 G.S.R.1388 (E).- In exercise of the powers conferred by sub-section (1) of section 11 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.2/2017-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. 674(E), dated the 28th June, 2017, namely:- In the said notification, – (1) in the Schedule, (i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely: – 8 0203, 0204, 0205, 0206, 0207, 0208, 0209 All goods, fresh or chilled 9 0202, 0203, 0204, 0205, 0206,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] ; (iv) S. Nos. 23,24 and the entries thereof shall be omitted; (v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 30A 0504 All goods, fresh or chilled 30B 0504 All goods [other than fresh or chilled] other than those 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 actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] ; (vi) after S. No. 43 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ble [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] 46B 08 Dried makhana, whether or not shelled or peeled [other than those 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 actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] ; (ix) in S. No. 77, in the entry in column (3), for the words Flour of potatoes the words Flour, powder, flakes, granules or pellets of potatoes , shall be substituted; (x) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 78A 1106 10 10 Guar meal ; (xi) after S. No. 87 and the entries relating thereto, the following s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

all be inserted, namely: – 136A 7113 Bangles of lac/ shellac ; (2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely: – (b) The phrase registered brand name means, – (A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered; (B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country. . 2. This notification shall come into force with effect from the 15th day of November, 2017. [F.No.354/320/2017-TRU] (Mohit Tewari) Under Secretary to the Government of India Note: – The principal notification No.2/2017-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 674(E), dated the 28th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – By: – Bimal jain – Dated:- 13-11-2017 – Dear Professional Colleague, Good Evening!! The GST Council on Friday, i.e. November 10, 2017, has rationalized the tax rates on various goods and services and reduced compliance burden for SME & other sectors in its 23rd meeting held at Guwahati, amidst the peculiarities going on in the Trade and Industry on various critical provisions of GST Law and Rules made thereunder. With the outcome of decisions taken at GST Council meeting, around 233 items from chocolates, detergents to granite and marble will become cheaper – 177 items moving from 28% to 18%, 2 items from 28% to 12% and around other 54 items also moving to lower tax brackets. Moreover, it is, inter-alia,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =