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.
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Schedule I – 2.5%
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S.
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Chapter /
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Description of Goods
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No.
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Heading /
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Sub-heading /
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Tariff item
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(1)
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(2)
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(3)
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1.
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0303
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Fish, frozen, excluding fish fillets and other fish meat of heading
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0304
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2.
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0304
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Fish fillets and other fish meat (whether or not minced), frozen
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3.
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0305
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Fish, dried, salted or in brine; smoked fish, whether or not cooked
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before or during the smoking process; flours, meals and pellets of
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fish, fit for human consumption
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4.
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0306
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Crustaceans, whether in shell or not, frozen, dried, salted or in
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brine; crustaceans, in shell, cooked by steaming or by boiling in
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water, frozen, dried, salted or in brine; flours, meals and pellets of
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crustaceans, fit for human consumption
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5.
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0307
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Molluscs, whether in shell or not, frozen, dried, salted or in brine;
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aquatic invertebrates other than crustaceans and molluscs, frozen,
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dried, salted or in brine; flours, meals and pellets of aquatic
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invertebra other than crustaceans, fit for human consumption
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6.
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0308
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Aquatic invertebrates other than crustaceans and molluscs, frozen,
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dried, salted or in brine; smoked aquatic invertebrates other than
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crustaceans and molluscs, whether or not cooked before or during
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1
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