{"id":2554,"date":"2017-04-01T18:18:22","date_gmt":"2017-04-01T12:48:22","guid":{"rendered":""},"modified":"2017-04-01T18:18:22","modified_gmt":"2017-04-01T12:48:22","slug":"extract-from-the-finance-act-2005-18-of-2005-the-seventh-schedule","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=2554","title":{"rendered":"EXTRACT FROM THE FINANCE ACT, 2005 (18 OF 2005) &#8211; THE SEVENTH SCHEDULE"},"content":{"rendered":"<p>EXTRACT FROM THE FINANCE ACT, 2005 (18 OF 2005) &#8211; THE SEVENTH SCHEDULE<br \/>Annexure<br \/>Bill  <br \/>Annexure<br \/>Taxation Laws (Amendment) Bill, 2017<br \/>EXTRACT FROM THE FINANCE ACT, 2005 (18 OF 2005)<br \/>\n* * * * *<br \/>\nTHE SEVENTH SCHEDULE<br \/>\n(See section 85)<br \/>\nNOTES<br \/>\n1. In this Schedule, &quot;heading&quot;, &quot;sub-heading&quot;, &quot;tariff item&quot; and &quot;Chapter&quot; mean respectively a heading, sub-heading, tariff item and Chapter in the First Schedule to the Central Excise Tariff Act.<br \/>\n2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall apply to the interpretation of this Schedule.<br \/>\nTariff item<br \/>\nDescription o<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=24175\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\nFlue cured virginia tobacco<br \/>\nkg.<br \/>\n10%<br \/>\n2401 20 20<\/p>\n<p>Sun cured country (natu) tobacco<br \/>\nkg.<br \/>\n10%<br \/>\n2401 20 30<\/p>\n<p>Sun cured virginia tobacco<br \/>\nkg.<br \/>\n10%<br \/>\n2401 20 40<\/p>\n<p>Burley tobacco<br \/>\nkg.<br \/>\n10%<br \/>\n2401 20 50<\/p>\n<p>Tobacco for manufacture of biris, not stemmed<br \/>\nkg.<br \/>\n10%<br \/>\n2401 20 60<\/p>\n<p>Tobacco for manufacture of chewing tobacco<br \/>\nkg.<br \/>\n10%<br \/>\n2401 20 70<\/p>\n<p>Tobacco for manufacture of cigar and cheroot<br \/>\nkg.<br \/>\n10%<br \/>\n2401 20 80<\/p>\n<p>Tobacco for manufacture of hookah tobacco<br \/>\nkg.<br \/>\n10%<br \/>\n2401 20 90<\/p>\n<p>Other<br \/>\nkg.<br \/>\n10%<br \/>\n2401 30 00<br \/>\n&#8211;<br \/>\nTobacco refuse<br \/>\nkg.<br \/>\n10%<br \/>\n2402<br \/>\nCIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TABACCO OR OF TABACCO SUBSTITUTES<br \/>\n2402 10<br \/>\n&#8211;<br \/>\nCigars, cheroots and cigarillos, containing tobacco:<br \/>\n2402 10 10<\/p>\n<p>Cigars and cheroots<br \/>\nTu<br \/>\n10%<br \/>\n2402 10 20\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=24175\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>75 millimeters<br \/>\nTu<br \/>\n&#8377; 110 per thousand<br \/>\n2402 20 50<\/p>\n<p>Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres<br \/>\nTu<br \/>\nRs.145 per thousand<br \/>\n2402 20 90<\/p>\n<p>Other<br \/>\nTu<br \/>\n&#8377; 180 per thousand<br \/>\n2402 90<br \/>\n&#8211;<br \/>\nOther:<br \/>\n2403<br \/>\nOTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; &#8220;HOMOGENISED&#8221;OR &#8220;RECONSTITUTED&#8221;<br \/>\nTOBACCO, TOCACCO EXTRACTS AND ESSENCES<br \/>\n2403 10<br \/>\n&#8211;<br \/>\nSmoking tobacco, whether or not containing tobacco substitutes in any proportion:<br \/>\n2403 10 10<\/p>\n<p>Hookah or gudaku tobacco bearing a brand name<br \/>\nkg.<br \/>\n10%<br \/>\n2403 10 20<\/p>\n<p>Smooking mixtures for pipies and cigarettes<br \/>\nkg.<br \/>\n10%<br \/>\n2403 10 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=24175\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>EXTRACT FROM THE FINANCE ACT, 2005 (18 OF 2005) &#8211; THE SEVENTH SCHEDULEAnnexureBill AnnexureTaxation Laws (Amendment) Bill, 2017EXTRACT FROM THE FINANCE ACT, 2005 (18 OF 2005) * * * * * THE SEVENTH SCHEDULE (See section 85) NOTES 1. In this Schedule, &quot;heading&quot;, &quot;sub-heading&quot;, &quot;tariff item&quot; and &quot;Chapter&quot; mean respectively a heading, sub-heading, tariff item &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=2554\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;EXTRACT FROM THE FINANCE ACT, 2005 (18 OF 2005) &#8211; THE SEVENTH SCHEDULE&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-2554","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2554","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2554"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2554\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}