[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
(vi) 0.25 per cent. in respect of goods specified in Schedule VI
(vi) 0.25 per cent. in respect of goods specified in Schedule VI and
(vii) 1.50 per cent. in respect of goods specified in Schedule VII
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% |
||
|
231. |
8413, 8413 91 |
Hand pumps and parts thereof |
|
S.No. |
Chapter Heading/Sub-heading /Tariff Item |
Description of Goods |
|
Schedule II ' 12% |
||
|
1omit[192. |
8413 |
Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps] |
|
S.No. |
Chapter Heading/Sub-heading /Tariff Item |
Description of Goods |
|
Schedule III ' 18% |
||
|
317A. |
8413 |
Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60] ] |
|
S.No. |
Chapter Heading/Sub-heading /Tariff Item |
Description of Goods |
|
Schedule IV ' 28% |
||
|
117. |
8413 |
Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30], |
1 Omitted Vide:-Notification No. 06/2022-Integrated (Rate) Dt.13-07-2022 (w.e.f 18.07.2022)