Seeks to amend notification no. 1\/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates
27\/2017 Dated:- 22-9-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
\nMINISTRY OF FINANCE
\n(Department of Revenue)
\nNotification No. 27\/2017-Central Tax (Rate)
\nNew Delhi, the 22nd September, 2017
\nG.S.R. 1189 (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1\/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017, namely:-
\nIn the said notification,-
\n(A) in Schedule I-2.5%,-
\n(i) against seri<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rial number and the entries shall be inserted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 77; 1000 per piece” ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ornamental goods essentially of stone”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ds, “Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats”, shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n all be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h specified goods and some person using such name or mark with or without any indication of the identity of that person. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to amend notification no. 1\/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates27\/2017 Dated:- 22-9-2017 Central GST (CGST) RateGSTCGST RateCGST RateGOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 27\/2017-Central Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R. 1189 (E).- In exercise of the powers … Continue reading “Seeks to amend notification no. 1\/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7884","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7884","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=7884"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7884\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n“100A
\n2106
\nRoasted Gram” ;
\n(v) in S. No. 105, in column (3), the brackets and words, “[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]”, shall be omitted;
\n(vi) in S. No. 106, in column (3), the brackets and words, “[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]”, shall be omitted;
\n(vii) in S. No. 107, in column (3), for the words, “other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake”, the words “other than cotton seed oil cake”, shall be substituted;
\n(viii) in S. No. 185<\/p>\n
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\n(xiv) after S. No. 259 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
\n“259A
\n9601
\nWorked corals other than articles of coral” ;
\n(xv) for S. No. 260 and the entries relating thereto, the following shall be substituted, namely:-
\n“260
\n9603 [other than 9603 10 00]
\nBroomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]” ;
\n(xvi) after S. No. 263 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
\n“263A
\nAny Chapter
\nRosaries, prayer beads or Hawan samagri” ;
\n(B) in Schedule II-6%,-
\n(i) in S. No. 15, in column (3), the word “walnuts,” , shall be omitted;
\n(ii) in S. No. 17, in column (3), for the words and figure “dried fruits of Chapter 8”, the words, figure and brackets, “dried fruits of Chapter 8 [other than tamarind, dried]”, shall be substituted;
\n(iii) in S. No. 45, in column (3<\/p>\n
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\n(vi) in S. No. 73, in column (3) , for the word “agarbattis”, the words, “agarbattis, lobhan, dhoop batti, dhoop, sambhrani”, shall be substituted;
\n(vii) after S. No. 85 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
\n“85A
\n4016
\nRubber bands” ;
\n(viii) after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
\n“92A
\n44, 68, 83
\nIdols of wood, stone [including marble] and metals [other than those made of precious metals]”;
\n(ix) after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
\n“99A
\n4419
\nTableware and Kitchenware of wood” ;
\n(x) in S. No. 128, in column (3) , for the words “similar documents of title”, the words and brackets, “similar documents of title[other than Duty Credit Scrips]”, shall be substituted;
\n(xi) in S. No. 147, for the entry in column (3) ,the entry “Woven pile fab<\/p>\n
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\n(xvi) after S.No. 177 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
\n“177A
\n6909
\nPots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic
\n177B
\n6911
\nTableware, kitchenware, other household articles and toilet articles, of porcelain or china
\n177C
\n6912
\nTableware, kitchenware, other household articles and toilet articles, other than of porcelain or china
\n177D
\n6913
\nStatues and other ornamental articles”;
\n(xvii) after S.No. 189 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
\n“189A
\n8306
\nBells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware”;
\n(xviii) after S. No. 195 and the entries relating thereto, the following serial number and the entri<\/p>\n
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\n(iii) after S. No. 123 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
\n“123A
\n4016
\nRice rubber rolls for paddy de-husking machine” ;
\n(iv) S. No. 140 and the entries thereof shall be omitted;
\n(v) in S. No. 157, in column (3), for the words “Braille paper”, the words “Braille paper, kites, Paper mache articles” shall be substituted;
\n(vi) in S. No. 172, in column (3), for the words, “of felt”, the words and brackets, “of felt [other than textile caps]”, shall be substituted;
\n(vii) S. Nos. 186 and 187 and the entries thereof shall be omitted;
\n(viii) S. No. 304 and entries thereof shall be omitted;
\n(ix) in S. No. 325, in column (3), for the words “other than fire extinguishers, whether or not charged”, the words, “other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles <\/p>\n
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\n(iv) in S. No. 70, in column (3), for the words, ” of Other calcareous stone”, the words and brackets, “of Other calcareous stone [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of stone]”, shall be substituted;
\n(v) in S. No. 85, the words, ” ;ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods”, shall be omitted;
\n(vi) S. No. 87 and the entries thereof shall be omitted;
\n(vii) in S. No. 154, in column (3), for the words and figures, “other than computer monitors not exceeding 17 inches”, the words and figures, “other than computer monitors not exceeding 20 inches”, shall be substituted;
\n(viii) S. No. 219 and entries thereof shall be omitted;
\n(ix) in S. No. 222, in column (3), for the words, “other than flints and wicks”, the brackets and w<\/p>\n
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\n(b) The phrase “registered brand name” means,-
\n(A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999. irrespective of whether or not the brand is subsequently deregistered;
\n(B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957;
\n(C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country.”;
\n(H) after paragraph 2, the following Annexure shall be inserted, namely: –
\n“ANNEXURE
\nFor foregoing an actionable claim or enforceable right on a brand name,-
\n(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and<\/p>\n
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