Integrated Tax (Rate) Notification No. 36 of 2017 DT 13th October, 2017, GST

 

Notification No. 36/2017 Integrated Tax (Rate) DT on 13th October, 2017, GST

 

Seeks to amend notification No. 2/2017-Integrated Tax (Rate).

 

The Extract of GST Notification No. 36/2017 – Integrated Tax (Rate) is given below:

             Notification No. 36/2017 – Integrated Tax (Rate) , GST

 

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

GOVERNMENT OF INDIA

 

MINISTRY OF FINANCE

 

(Department of Revenue)

 

 Notification No. 36/2017- Integrated Tax (Rate)

 

New Delhi, the 13th October, 2017

 

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-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. 667(E), dated the 28th June, 2017, namely:-

 

In the said notification,-

 

(A)   in the Schedule,-

 

(i)      after S. No. 122 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“122A

4907

Duty Credit Scrips”;

 

 

 

 

(ii)     after S. No. 149 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“150

-

Supply of goods by a Government entity to Central

 

 

Government,  State  Government,  Union  territory,

 

 

local  authority or  any person  specified  by Central

 

 

Government, State Government,  Union territory or

 

 

local authority, against consideration received from

 

 

Central   Government,   State   Government,   Union

 

 

territory or local authority in the form of grants”;

 

 

 

 

(B)   in the Explanation, after clause (iv), the following clause shall be inserted, namely:-

 

“(v) The phrase “Government Entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is:

 

(a)    set up by an Act of Parliament or State Legislature; or

 

(b)   established by any Government,

 

 with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority.”.

 

(C)   in ANNEXURE I, after point (b), the following proviso shall be inserted

 

“Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.”

 

[F.No.354/117/2017-TRU (Pt. III)]

 

 

 

(Ruchi Bisht)

 

Under Secretary to the Government of India

 

Note: - The principal notification No.2/2017- Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 667(E), dated the 28th June, 2017 and last amended by Notification No. 28/2017- Integrated Tax(Rate) dated 22nd September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1193 (E), dated the 22nd September, 2017.

 

 

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

Learn exports imports free of cost

GST rate changes 06th October, 2017

Reduced GST rates as per GST council meet 09th September 2017

Revised GST rates on 11th June, 2017

GST exemptions for SME

GST, Composition scheme changes

GST council meet decision as on 06th October, 2017

Central Tax Notification No 50 of 2017 dt 24th October, 2017 under GST

Integrated Tax (Rate) Notification No. 41 of 2017 DT 23rd October, 2017, GST

Union territory tax (Rate) Notification No. 40 of 2017 DT 23rd October, 2017, GST

Central Tax (Rate) Notification No 40 of 2017 dt 23rd October, 2017 under GST

CUSTOMS Notification No. 79 of 2017 dt 13th October, 2017

CUSTOMS Notification No. 78 of 2017 dt 13th October, 2017

CUSTOMS Notification No. 77 of 2017 dt 13th October, 2017

Integrated Tax (Rate) Notification No. 40 of 2017 DT 18th October, 2017, GST

Impact of GST on imports in India

Applicable import duty after GST implantation

How to calculate IGST under imports?

Changes in IEC after GST

Linking IEC with GSTIN in customs

Import under EPCG after GST

GST on imports by EOUs and SEZs

Publication of information in respect of persons in certain cases, Section 159 of CGST Act, 2017

Section 156 Persons deemed to be public servants, CGST Act, 2017             

Power to collect statistics, Section 151 of CGST Act, 2017              

Goods and services tax compliance rating, Sec 149 of CGST Act, 2017

Valuation of GST under special cases

Valuation of GST Taxable supply 

When to pay GST for supply of services? 

When to pay GST? 

GST on short supplied goods and services by nature

GST amount of rate on Re-treaded or used tyres and flaps

GST amout of rate on Inner tubes of rubber

GST slab rate on Nipples of feeding bottles made of rubber

Plastic bangles is sales on No need to pay GST

Nil tariff of GST on sale of Condoms and contraceptives

GST percentage on Surgical rubber gloves business

GST scheduled rate on Rubber articles of apparel and clothing accessories

 How to customs clear Cargo arrived in a port where in import license obtained for another port

 How to differentiate BL and HBL?

 How to differentiate CPT and DAP in shipping terms

 How to divert cargo from one port to another?

 How to file bill of entry Manually. What is manual filing of Import Documents?

How to file Bill of Entry on line? What is called Noting in bill of entry

How to get exemption of Sales Tax under exports.

What happens if overseas buyer not paid export bills discounted.

What happens if proper tracking of goods not effected in export import business?

What happens if your buyer rejects cargo? What are the major problems if consignee not taken delivery of cargo?

How to get export order from foreign buyers?

How to get RCMC from Export Promotion Councils


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers