[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) 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.
|
S.No. |
Chapter Heading/Sub-heading /Tariff Item |
Description of Goods |
|
Schedule I ' 5% |
||
|
225B |
6815 |
Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks] |
]
2[
|
S.No. |
Chapter Heading/Sub-heading /Tariff Item |
Description of Goods |
|
Schedule II ' 12% |
||
|
176B |
6815 |
Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks |
]
|
S.No. |
Chapter Heading/Sub-heading /Tariff Item |
Description of Goods |
|
Schedule III ' 18% |
||
|
182D |
6815 |
Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content |
Refer Vide:-Notification No. 02/2022-Integrated (Rate) Dt.31-03-2022
1 Omitted Vide:-Notification
No. 01/2022-Integrated (Rate) Dt.31-03-2022
2 Inserted Vide:-Notification
No. 01/2022-Integrated (Rate) Dt.31-03-2022