[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-Integrated Tax (Rate)

 

                                  New Delhi, the 22^nd September, 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), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Integrated 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. 666(E), dated the 28th June, 2017, namely:-In the said notification,-

  (A)            in Schedule I- 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:-

(i)                             in S. No. 17, in column (3), for the words and figure “dried fruits of Chapter 8”, the words, figure and brackets,  “dried  fruits of  Chapter  8  [other  than  tamarind,  dried]”,  shall be substituted;

(ii)                   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;

(iii)                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;

(iv)             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;

(v)                in S. No. 73, in column (3) , for the word “agarbattis”, the words, “agarbattis, lobhan, dhoop batti, dhoop, sambhrani”, shall be substituted;

(vi)                  after S. No. 85 and the entries relating thereto, the following  serial  number  and  the  entries shall be inserted, namely:-

 

“85A

4016

Rubber bands” ;

 

(vii)                           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]”;

 

(viii)           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” ;

 

(ix)            in S. No. 128, in column (3)  ,  for  the  words  “similar  documents  of  title”,  the  words and brackets, “similar documents of title [other than Duty  Credit  Scrips]”, shall  be  substituted;

(x)                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;

(xi)                 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;

(xii)              after S. No.  171  and  the  entries  relating  thereto,  the  following  serial  number  and the entries shall be inserted, namely:-

 

“171A

6501

Textile caps ” ;

 

(xiii)                   in S. No. 176, in column  (3),  after the  words  “Sand  lime bricks”  the  words  “or Stone inlay work” shall be inserted;

(xiv)              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”;

 

(xv)                   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

(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;

                   (v)             in S. No. 157, in column (3), for the words “Braille paper”, the  words “Braille  paper,  kites, Paper mache articles” shall be substituted;

(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;

 

(viii)                   S. No. 304 and entries thereof shall be omitted;

 

(ix)              in S. No. 325, in column  (3),  for  the  words  “other  than fire  extinguishers,  whether or not charged”, the  words,  “other than fire extinguishers,  whether  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-28%,-

(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;

                  (vii)                  in S. No. 154, in column (3),  for  the  words  and  figures,  “other  than  computer monitors not exceeding 17 inches”,  the  words  and  figures,  “other  than  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-3%,-

 

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-0.25%,-

                  in S. No. 1, for the entry in column (3), the entry, “Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds”, shall  be substituted;

(G)            in the Explanation, for clause (ii), the following shall be substituted, namely: -

 

“(ii)(a) The phrase “brand name” means brand name or  trade  name,  that  is  to  say,  a name or a mark, such as symbol, monogram, label, signature or 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.