[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.1/2017-Integrated Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. (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) 24[read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017)], the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax of-
(i) 5 per cent. in respect of goods specified in Schedule I,
(ii) 12 per cent. in respect of goods specified in Schedule II,
(iii) 18 per cent. in respect of goods specified in Schedule III,
(iv) 28 per cent. in respect of goods specified in Schedule IV,
(v) 3 per cent. in respect of goods specified in Schedule V, and
(vi) 0.25 per cent. in respect of goods specified in Schedule VI
appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on inter-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules.
Till [30.09.2021]
|
S.No. |
Chapter Heading/Sub-heading /Tariff Item |
Description of Goods |
|
Schedule II ' 12% |
||
|
122. |
4819 |
Cartons, boxes and cases of corrugated paper or paper board |
|
S.No. |
Chapter Heading/Sub-heading /Tariff Item |
Description of Goods |
|
Schedule III ' 18% |
||
|
153A |
4819 20 |
Cartons, boxes and cases of non-corrugated paper or paper board |
wef [01.10.20201]
|
S.No. |
Chapter Heading/Sub-heading /Tariff Item |
Description of Goods |
|
Schedule III ' 18% |
||
|
1[153A |
4819 |
Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.] |
|
old[153A |
4819 20 |
Cartons, boxes and cases of non-corrugated paper or paper board] |
1. Substituted Vide:-Notification No. 08/2021-Integrated Tax (Rate) Dt.30-09-2021