Central Tax (Rate) Notification No 1 of 2017 dt 28th June, 2017 under GST

 

Notification no 1/2017 Central Tax (Rate) date on 28th June, 2017, GST

 

 

The extract of GST Notification No. 1/2017- Central Tax (Rate) is given below:

 

Notification No. 1/2017- Central Tax (Rate), GST

 

 

[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-Central Tax (Rate)

 

New Delhi, the 28th June, 2017

 

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 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 central tax of-

 

(i) 2.5 per cent. in respect of goods specified in Schedule I, (ii) 6 per cent. in respect of goods specified in Schedule II, (iii) 9 per cent. in respect of goods specified in Schedule III, (iv) 14 per cent. in respect of goods specified in Schedule IV,

 

(v) 1.5 per cent. in respect of goods specified in Schedule V, and (vi) 0.125 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 intra-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.

 

 

 

Schedule I – 2.5%

 

 

 

S.

Chapter /

Description of Goods

No.

Heading /

 

 

Sub-heading /

 

 

Tariff item

 

(1)

(2)

(3)

1.

0303

Fish, frozen, excluding fish fillets and other fish meat of heading

 

 

0304

2.

0304

Fish fillets and other fish meat (whether or not minced), frozen

3.

0305

Fish, dried, salted or in brine; smoked fish, whether or not cooked

 

 

before or during the smoking process; flours, meals and pellets of

 

 

fish, fit for human consumption

4.

0306

Crustaceans,  whether in  shell  or not,  frozen, dried, salted or in

 

 

brine; crustaceans, in shell, cooked by steaming or by boiling in

 

 

water, frozen, dried, salted or in brine; flours, meals and pellets of

 

 

crustaceans, fit for human consumption

5.

0307

Molluscs, whether in shell or not, frozen, dried, salted or in brine;

 

 

aquatic invertebrates other than crustaceans and molluscs, frozen,

 

 

dried,  salted  or  in  brine;  flours,  meals  and  pellets  of  aquatic

 

 

invertebra other than crustaceans, fit for human consumption

6.

0308

Aquatic invertebrates other than crustaceans and molluscs, frozen,

 

 

dried, salted or in brine; smoked aquatic invertebrates other than

 

 

crustaceans and molluscs, whether or not cooked before or during

 

 

1

 

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Comments


mahendra: very good provisions

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