CUSTOMS Notification No 50 of 2017 dt 30th June, 2017

 

Notification no 50/2017 Customs date on 30th June, 2017

 

The extract of CUSTOMS Notification No. 50/2017- CUSTOMS is given below:

 

Notification No. 50/2017-CUSTOMS

 

 

[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. 50 /2017 –Customs

 

New Delhi, the 30th June, 2017

 

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3, of Customs Tariff Act, 1975 (51 of 1975), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012 -Customs, dated the 17th March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 185 (E) dated the 17th March, 2017, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below or column (3) of the said Table read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the said Customs Tariff Act, as are specified in the corresponding entry in column (2) of the said Table, when imported into India,-

 

(a)   from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the standard rate specified in the corresponding entry in column

 

(4) of the said Table; and

 

(b)    from so much of integrated tax leviable thereon under sub-section (7) of section 3 of said Customs Tariff Act, read with section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table,

 

subject to any of the conditions, specified in the Annexure to this notification, the condition number of which is mentioned in the corresponding entry in column (6) of the said Table:

Nil tariff of GST on sale of pears and quinces

Nil tariff of GST on sale of Apples

No need to pay GST on sale of plums and sloes

Nil rate of GST on sale of peaches

Nil rate of GST on sale of cherries

Nil tariff GST on sale of Apricots

Nil rate of GST on sale of Custard-apple or ata

Tamarind is sales on No need to pay GST

No GST payable on sale of fresh strawberries

No need to pay GST on Sapota (chico)

No GST on sale of raspberries

Zero rate of GST on sale of Pomegranates

Zero rate of GST on sale of cranberries

Nil rate tariff of GST on Persimmons

No need pay GST on sale of mulberries

Zero rate of GST on purchase of loganberries

Zero percentage of GST on sale of Bore

Zero rate of GST on sale of Lichi

Zero percentage GST on purchase of Kiwi fruit

Zero rate of GST on purchase of blackberries

No need to pay GST on sale of black, white or red currants and gooseberries

Zero rate GST on sale of bilberries

Zero percent GST on purchase of fresh fruits of the genus vaccinium

Nil rate on sale of Durians

Zero rate of GST on sale of Peel of citrus fruit or melons

No GST on sale and purchase of spices

Zero rate of GST on sale or purchase of Coffee

Zero rate of GST on sale of Coffee

Nil rate of GST on purchase of Coffee beans, not roasted

 No need to pay GST on sale and purchase of tea

No GST on purchase and sale of Unprocessed green leaves of tea

GST taxable rate on sale or purchase of Wheat and meslin in unit container, branded

GST tariff rate on Rye in unit container, branded

GST slab rate on Barleyin unit container, branded

GST payable rate on Oats in unit container, branded

GST amount of rate on Maize (corn) in unit container, branded business

GST percentage on purchase or sale of Grain sorghumin unit container, branded

GST rate on Buckwheat, millet and canary seed in unit container business

Nil tariff of GST on sale and purchase of Cereal grains hulled

Chopped GST payable rate on Cereal grains hulled

No need to pay GST on Soya beans

Nil tariff GST on purchase of broken soya beans

No GST on sale of Poppy seeds

Zero percentage GST on Groundnuts, whether or not shelled or broken

Nil rate of GST on sale of Groundnuts, not roasted or otherwise cooked

Exempted GST on purchase of Linseed

Nil rate tariff GST on purchase of Rape or colza seeds

Zero rate of GST on Sunflower seeds

Nil rate tariff GST on purchase of Saffower or Carthamustinctorius seeds

Waived GST on sale of Palm nuts and kernels

No GST on sale of Mustard seeds

Zero rate of GST on purchase or sale of Melon seeds

Zero percentage GST on cotton seeds

Nil rate of GST on sale of Castor oil seeds

No need to pay GST on purchase of Ajams seeds

No need to pay GST on sale of Niger seed, Kokam


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