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