[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. 27/2017-Central Tax (Rate)
New Delhi, the 22nd September, 2017
In the said notification,-
(A)
in Schedule I-2.5%,-
(i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words “put up in unit container and bearing a registered brand name”, the words, brackets and letters “put up in unit container and,-
(a)
bearing a registered brand name; or
(b)
bearing a brand name on which an actionable claim or enforceable
right in a court of law is available [other than those where any
actionable claim or any enforceable right in respect of such brand
name has been voluntarily foregone, subject to the
conditions as in the ANNEXURE]”, shall be substituted;
(ii)
after S. No. 29 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely:-
“29A |
0802 |
Walnuts,
whether or not shelled” ; |
(iii)
after S. No. 33 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely:-
“33A |
0813 |
Tamarind,
dried” ; |
(iv)
after S. No. 100 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely:-
“100A |
2106 |
Roasted
Gram” ; |
(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;
(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;
(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;
(viii) in S.
No. 185, for the entry in column (3), the entry “Agarbatti, lobhan, dhoop
batti, dhoop, sambhrani”, shall be substituted;
(ix) after S.
No. 198 and the entries relating thereto, the following
serial number and entries shall be inserted, namely:-
“198A |
4601, 4602 |
Grass, leaf or
reed or fibre products, including mats, pouches, wallets”; |
(x) in S. No. 200, in column (3), for the
word “kites”, the words “Kites, Paper mache articles”, shall
be substituted;
(xi) after S. No. 201 and the entries relating
thereto, the following serial number and the entries
shall be inserted, namely:-
“201A |
4907 |
Duty Credit
Scrips” ; |
(xii)
after S. No. 219 and the entries relating thereto,
the following serial numbers and the entries shall be
inserted, namely:-
“219A |
5801 |
Corduroy
fabrics |
219B |
5808 |
Saree
fall” ; |
“257A |
9404 |
Cotton
quilts of sale value not exceeding Rs. 1000 per
piece” ; |
(xiv) after S. No.
259 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“259A |
9601 |
Worked
corals other than articles of coral” ; |
(xv) for S. No. 260
and the entries relating thereto, the following shall be
substituted, namely:-
“260 |
9603 |
Broomsticks
[other than brooms consisting of twigs |
|
[other |
or
other vegetable materials bound together, with or |
|
than |
without
handles]” ; |
|
9603 |
|
|
10
00] |
|
(xvi)
after S. No. 263 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely:-
“263A |
Any chapter |
Rosaries,
prayer beads or Hawan samagri” ; |
(B)
in Schedule II-6%,-
(i) in S. No. 15, in
column (3), the word “walnuts,” , shall be omitted;
(iii) in S. No. 45, in
column (3), for the words and brackets,
“Texturised vegetable proteins (soya bari) and Bari made of pulses
including mungodi”, the words
and brackets, “Texturised vegetable proteins (soya
bari), Bari made of pulses including mungodi and
batters, including idli / dosa batter”, shall be substituted;
(iv)
in S. No. 46, in column (3), for the words “ready for
consumption form”, the words and brackets,
“ready for consumption form (other than roasted gram),
shall be substituted;
(v)
in S. No. 49, in column (3), for the words “put up in unit container and
bearing a registered brand name”, the words, brackets and letters “put
up in unit container and, -
(a)
bearing a registered brand name; or
(b) bearing a brand name on which an actionable
claim or enforceable right in a court of law is
available [other than those where any such actionable claim or enforceable right
in respect of such brand name has been voluntarily
foregone, subject to the conditions as specified in the ANNEXURE]”, shall be
substituted;
(vi) in S. No. 73,
in column (3) , for the word “agarbattis”, the words, “agarbattis, lobhan,
dhoop batti, dhoop, sambhrani”, shall be substituted;
(vii)
after S. No. 85 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely:-
“85A |
4016 |
Rubber
bands” ; |
(viii)
after S. No. 92 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely:-
“92A |
44, 68, 83 |
Idols
of wood, stone [including marble] and metals [other than those
made of precious metals]”; |
(ix)
after S. No. 99 and the entries relating thereto, the following
serial number and the entries shall be inserted,
namely:-
“99A |
4419 |
Tableware
and Kitchenware of wood” ; |
(xi)
in S. No. 147, for the entry in column (3) ,the entry “Woven pile
fabrics and chenille fabrics except Corduroy fabrics, other than fabrics
of heading 5802 or 5806”, shall be substituted;
(xii)
in S. No. 154, for the entry in column (3) ,the entry “Braids in the piece;
ornamental trimmings in the piece, without embroidery, other than knitted
or crocheted; tassels, pompons and similar articles[other than saree
fall]”, shall be substituted;
(xiii)
) after S. No. 171 and the entries relating
thereto, the following serial number and the
entries shall be inserted, namely:-
“171A |
6501 |
Textile
caps ” ; |
(xiv) in S.
No. 176, in column (3), after the words “Sand
lime bricks” the words “or Stone inlay work” shall be
inserted;
(xv)
after S. No. 176 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely:-
“176A |
6802 |
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,
etc.; other ornamental goods essentially of
stone”; |
(xvi)
after S.No. 177 and the entries relating thereto, the following serial numbers
and the entries shall be inserted, namely:-
“177A |
6909 |
Pots,
jars and similar articles of a kind used for the conveyance
and packing of goods of ceramic |
177B |
6911 |
Tableware,
kitchenware, other household articles and toilet articles, of porcelain or
china |
177C |
6912 |
Tableware,
kitchenware, other household articles and |
|
|
toilet
articles, other than of porcelain or china |
177D |
6913 |
Statues
and other ornamental articles”; |
(xvii)
after S.No. 189 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely:-
“189A |
8306 |
Bells, 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”; |
(xviii)
after S. No. 195 and the entries relating
thereto, the following serial number and the
entries shall be inserted, namely:-
“195A |
8424 |
Nozzles
for drip irrigation equipment or nozzles for sprinklers”
; |
(xix)
after S. No. 224 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely:-
“224A |
9404 |
Cotton
quilts of sale value exceeding Rs. 1000 per piece”
; |
(xx)
after S. No. 231 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely:-
“231A |
9601 |
Worked
ivory, bone, tortoise shell, horn, antlers, mother of pearl,
and other animal carving material and articles of
these materials, articles of coral (including articles
obtained by moulding)”; |
(C)
in Schedule III-9%,-
(i)
in S. No. 23, in column (3), for the words and bracket “Diabetic foods;[other
than Namkeens”, the words and bracket, “Diabetic foods, Custard
powder;[other than batters including idli/dosa batter, Namkeens”, shall be
substituted;
(ii)
in S. No. 111, in column (3), for the words “Plastic Tarpaulin”, the words,
“Plastic Tarpaulin, Medical grade sterile disposable
gloves, Plastic raincoats”, shall
be substituted;
(iii)
after S. No. 123 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely:-
“123A |
4016 |
Rice rubber
rolls for paddy de-husking machine” ; |
(iv) S.
No. 140 and the entries thereof shall be omitted;
(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;
(vii) S. Nos. 186 and 187 and the
entries thereof shall be omitted;
or not
charged and Nozzles for drip irrigation equipment or nozzles for sprinklers”
shall be substituted;
(x)
in S. No. 384, in column (3), for the words and figures, “Computer
monitors not exceeding 17 inches”, the words and
figures, “Computer monitors not exceeding 20 inches”,
shall be substituted;
(xi) in S. No. 438,
for the entry in column (3), the entry,
“Coir mattresses, cotton pillows and mattresses”, shall be
substituted;
(xii) after S. No. 449
and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“449A |
9613 |
Kitchen gas
lighters” ; |
(D)
in Schedule-IV-14%,-
(i) in S. No.
9, in column (3), the words “ , Custard powder” shall be omitted;
(ii)
in S. No. 45, in column (3), for the words, “ plastic tarpaulins”, the words
“plastic tarpaulins, medical grade sterile disposable gloves, plastic
raincoats”, shall be substituted;
(iii)
in S. No. 49, in column (3), for the words,
“other than erasers”, the words, “other than
erasers, rubber bands, rice rubber rolls for paddy de-husking machine”, shall
be substituted;
(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;
(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;
(vi) S.
No. 87 and the entries thereof shall be omitted;
computer monitors not exceeding 20 inches”, shall be substituted;
(viii)S. No. 219 and entries thereof shall be omitted;
(ix) in S. No. 222, in column (3), for the words, “other than flints and wicks”, the brackets and words, “[other than flints, wicks or Kitchen gas lighters]”, shall be substituted;
(E)
in Schedule-V-1.5%,-
in S.No. 2, in column (3), for the words, “other than
Non-Industrial Unworked or simply sawn, cleaved or bruted”, the words,
“other than industrial or non-
industrial, unworked or simply sawn,
cleaved or bruted, including unsorted diamonds”, shall be substituted;
(F)
in Schedule-VI-0.125%,-
diamonds”, shall be substituted;
(G)
in the Explanation, for clause (ii), the following shall be substituted, namely:
-
invented word or writing which is used in
relation to such specified goods for the
purpose of indicating, or so as to indicate a connection in the
course
of trade between such specified goods and some person using
such name or mark with or without any
indication of the identity of that
person.
(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;
(B)
a brand registered as on the 15th May2017 under the
Copyright Act, 1957(14 of 1957;
(C)
a brand registered as on the 15th May2017 under any law for the time being in
force in any other country.”;
(H)
after paragraph 2, the following Annexure shall be inserted, namely: -
“ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
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
(b)
the person undertaking packing of such goods in unit containers which
bears a brand name shall, on each such
unit containers, clearly print in indelible ink,
both in English and the local language, that in respect of the
brand name as defined in Explanation (ii)(a) printed on the
unit containers he has foregone his actionable claim or enforceable right
voluntarily.”.
[F.No.354/117/2017-TRU Pt-II]
(Mohit Tewari)
Under Secretary to the Government of India
Note: - The principal notification
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, 2017and
last amended by Notification No. 19/2017- Central Tax(Rate) dated 18th August,
2017 published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number GSR 1032 (E), dated the 18th August, 2017.