2503

2503 – Goods and Services Tax – Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur ************* Notes: As amended by notification no. 43/2017 dated 14-11-20

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08

Goods and Services Tax – Dried makhana, whether or not shelled or peeled 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 ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017

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30 or any chapter

Goods and Services Tax – Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule ********** 1. Tariff item Corrected vide Corringendum notification dated 30-6-2017, List 1 [See S.No.180 of the Schedule I] (1). Amikacin (2). Amphotericin-B (3). Amrinone (4). Aprotinin (5). Baclofen (6). Bleomycin (7). Busulphan (8). BCG vaccine, Iopromide, Iotrolan (9). Chlorambucil (10). Chorionic Gonadotrophin (11). Clindamycin (12). Cyclophosphamide (13). Dactinomycin (14). Daunorubicin (15). Desferrioxamine (16). Dimercaprol (17). Disopyramide phosphate (18). Dopamine (19). Eptifibatide (20). Glucagon (21). Hydroxyurea (22). Isoprenaline (23). Isoflurane (24). Lactulose (25). Lomustine (26). Latanoprost (27). Melphalan (28). Mesna (29). Methotrexate (30). MMR (Measles, mumps and rubella) vaccine (31). Mustin Hydrochloride (32). Pancuronium Bromide (33). Praziquantel (34). Protamine (35). Quinidine (36). Sodium Cromoglycate spin cap

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. Eptacogalfa activated recombinant coagulation factor VIIa (68). Muromonab CD3 (69). Japanese encephalitis vaccine (70). Valganciclovir (71). Low molecular weight heparin (72). Efavirenz (73). Emtricitabine; (74). Azathioprine; (75). Antinomycin D; (76). Cytosine Arabinoside (Cytarabine); (77). Vinblastine Sulphate (78). Vincristine; (79). Eurocollins Solution; (80). Everolimus tablets/dispersible tablets; (81). Poractant alfa (82). Troponin-I whole blood test kit; (83). Blower/mister kit for beating heart surgery; (84). Fluoro Enzyme Immunoassay Diagnostic kits. (85). Tablet Telbivudine (86). Injection Exenatide (87). DTaP-IPV-Hibor PRP-T combined Vaccine (88). Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein) (89). Injection Thyrotropin Alfa (90). Injection Omalizumab. (91). Abatacept (92). Daptomycin (93). Entacevir (94). Fondaparinux Sodium (95). Influenza Vaccine (96). Ixabepilone (97). Lapatinib (98). Pegaptanib Sodium injection (99). Suntinib Malate (100). Toci

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lin IV (129). Anti-Pertussis Normal Human Immunoglobulin (130). Anti-Plague serum (131). Anti-Pseudomonas Normal Human Immunoglobulin (132). Basiliximab (133). Beractant Intra-tracheal Suspension (134). Blood group sera (135). Botulinum Toxin Type A (136). Burn therapy dressing soaked in gel (137). Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders (138). Bovine Albumin (139). Bretyleum Tossylate (140). Calcium Disodium Edetate (141). Carmustine (142). Cesium Tubes (143). Calcium folinate (144). Cholestyramine (145). Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate) (146). Cobalt-60 (147). Corticotrophin (148). Cyanamide (149). Diagnostic Agent for Detection of Hepatitis B Antigen (150). Diagnostic kits for detection of HIV antibodies (151). Diphtheria Antitoxin sera (152). Diazoxide (153). Edrophonium (154). Enzyme linked Immunoabsorbent Assay kits [ELISA KITS] (155). Epirubicin (156). Fibrinogen (157). Floxuridine (158). Flucyt

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(184). Monocomponent insulins (185). Mycophenolate Mofetil (186). Normal Human plasma (187). Normal Human immunoglobulin (188). Nuclear magnetic resonance contrast agent (189). Normal Human serum Albumin (190). Penicillamine (191). Pentamidine (192). Penicillinase (193). Poliomyelitis vaccine (inactivated and live) (194). Potassium Aminobenzoate (195). Porcine Insulin Zinc Suspension (196). Prednimustine (197). Porcine and Bovine insulin (198). Purified Chick Embryo Cell Rabies Vaccine (199). Pyridostigmine (200). Pneumocystis cariniiI F kits (201). Prostaglandin E1 (PGE1) (202). Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin) (203). Radioisotope TI 201 (a) Rabbit brains thromboplastin for PT test (b) Reagent for PT tests (c) Human Thrombin for TT tests (204). Rabies immune globulin of equine origin (205). Sevoflurane (206). Recuronium Bromide (207). Septopal beads and chains (208). Sodium Arsenate (209). Freeze Drie

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1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]

Goods and Services Tax – 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 ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50] Vegetable products not elsewhe

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0713

0713 – Goods and Services Tax – Guar gum refined split ******************* Notes: 17. Tariff heading as Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017, Before it was read as, 1702 – Goods and Services Tax – Schedules

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30

30 – Goods and Services Tax – Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name – Goods and Services Tax – Schedules

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1001

Goods and Services Tax – Wheat and meslin 39[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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as "Wheat and meslin put up in unit container and bearing a registered brand name" ANNEXURE For foregoing an actionable claim or enforceable right on a brand name,- (a) the person unde

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7

7 – Goods and Services Tax – Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower – Goods and Services Tax – Schedules

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Market in wait and watch, Sensex slips 154 pts ahead of GST

Goods and Services Tax – GST – Dated:- 30-6-2017 – Mumbai, Jun 30 (PTI) The Sensex fell over 154 points and the Nifty went below 9,500 in the beginning on Friday as the July derivative series took off on a negative note amid anxiety ahead of GST rollout. Capital outflow by foreign funds and weak global shares only added to concerns. Investors kept their fingers crossed ahead of the landmark tax reform Goods and Services Tax (GST), which is set for a mid-night launch on Friday. The 30-share Sens

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Mkt losses narrow, GST anxiety keeps investors on toes

Goods and Services Tax – GST – Dated:- 30-6-2017 – Mumbai, Jun 30 (PTI) Markets managed to apply brakes on their early losses today, but the Sensex and the Nifty still moved in the red as investors braced for the final countdown to the GST launch. The landmark tax reform Goods and Services Tax (GST) is set for a mid-night launch today. Telecom, capital goods, realty and auto stocks wobbled amid sluggishness in global shares. The 30-share Sensex resumed lower before trading at 30,813.05 at 1125

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J&K parties for GST with riders

Goods and Services Tax – GST – Dated:- 30-6-2017 – Srinagar, Jun 29 (PTI) The second meeting of an all-party consultative group, constituted by the Jammu and Kashmir government to evolve a consensus on the GST implementation in the state, was held here this evening. The government claimed that the parties were in agreement on the extension of the new tax regime but with safeguards to protect the fiscal autonomy of the state. There was a general consensus in the meeting that non- implementation of the GST regime would trigger economic and financial chaos in the state with the inter-state trade vis- a-vis J-K taking a big hit, an official spokesman said here. He said the meeting was held under the chairmanship of former deputy chief minister

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he political opinion to evolve broad-based consensus before Jammu and Kashmir is brought under the tax regime. If we talk of bringing a separate law, the Centre will have to amend two chapters in the Constitution to delegate powers of taxation to the state of J-K. It will become a huge political issue across the country. Besides, it will also entail amending Section 5 of J-K Constitution which can't be done. More so, any attempt on fiddling with Section 5 will open a Pandora's box which will have huge political ramifications for J-K in future, he said. Presenting the government's view, Finance Minister Haseeb Drabu said the government will ensure adequate safeguards for protecting the special constitutional position of Jammu and

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ed with mainland Indian market. Entire requirements are imported from it and everything produced or manufactured in J-K is exported to the same market. Twin taxation systems dissociated from each other will entail costs to business and to public finance system. Trading processes will be subjected to twin taxation systems making everything costly in J-K, a cost that ultimately the consumer shall have to bear, he said, adding traders will have to pay more for managing twin systems and it could create a situation that J-K may not get buyers or sellers for its products. NC's Rather, who is the former chairman of the Empowered Committee of Finance Minister on GST, said his party was not against the implementation of the GST in the state in p

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Advance Received

Goods and Services Tax – Started By: – kamdev senapati – Dated:- 30-6-2017 Last Replied Date:- 1-7-2017 – Advance received one year back from one scrap merchant and the same has reflected on our books of accounts. Regular basis the scrap merchant taken the scrap and paid the amount of each sales.My Quarry is Since the advance received before GST, will GST attract for the same or not ??.Please suggest… – Reply By KASTURI SETHI – The Reply = Here is a question of point of taxation. In this case

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