[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% |
||
|
258. |
9405 |
Kerosene pressure lantern |
|
S.No. |
Chapter Heading/Sub-heading /Tariff Item |
Description of Goods |
|
Schedule II ' 12% |
||
|
225. |
9405 |
Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof |
|
1omit[226. |
9405 |
LED lights or fixtures including LED lamps] |
|
1omit[227. |
9405 |
LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)] |
|
S.No. |
Chapter Heading/Sub-heading /Tariff Item |
Description of Goods |
|
Schedule III ' 18% |
||
|
438A. |
9405 |
Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; 1omit[LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)] |
1 Omitted Vide:-Notification No. 06/2022-Integrated (Rate) Dt.13-07-2022 (w.e.f 18.07.2022)