Central Tax (Rate) Notification No 2 of 2017 dt 28th June, 2017 under GST

Posted on 19 April 2023 Category : Notifications

Notification no 2/2017 Central Tax (Rate) date on 28th June, 2017, GST

The extract of GST Notification No. 2/2017- Central Tax (Rate) is given below:

Notification No. 2/2017- 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.2/2017-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 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, 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 Schedule, from the whole of the central tax leviable thereon under section 9 of the Central Good and Services Tax Act, 2017 (12 of 2017).

		Schedule

S.	Chapter /	Description of Goods
No.	Heading /
	Sub-heading
	/ Tariff item
(1)	(2)	(3)
1.	0101	Live asses, mules and hinnies
2.	0102	Live bovine animals
3.	0103	Live swine
4.	0104	Live sheep and goats
5.	0105	Live poultry, that is to say, fowls of the species Gallus domesticus,
		ducks, geese, turkeys and guinea fowls.
6.	0106	Other live animal such as Mammals, Birds, Insects
7.	0201	Meat of bovine animals, fresh and chilled.
8.	0202	Meat of bovine animals frozen [other than frozen and put up in unit
		container]
9.	0203	Meat of swine, fresh, chilled or frozen [other than frozen and put up in
		unit container]
10.	0204	Meat of sheep or goats, fresh, chilled or frozen [other than frozen and
		put up in unit container]
11.	0205	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other
		than frozen and put up in unit container]
12.	0206	Edible offal of bovine animals, swine, sheep, goats, horses, asses,
		mules or hinnies, fresh, chilled or frozen [other than frozen and put up
		in unit container]
13.	0207	Meat and edible offal, of the poultry of heading 0105, fresh, chilled or
		frozen [other than frozen and put up in unit container]
14.	0208	Other meat and edible meat offal, fresh, chilled or frozen [other than
		1

S.	Chapter /	Description of Goods
No.	Heading /
	Sub-heading
	/ Tariff item
(1)	(2)	(3)
		frozen and put up in unit container]
15.	0209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
		extracted, fresh, chilled or frozen [other than frozen and put up in unit
		container]
16.	0209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
		extracted, salted, in brine, dried or smoked [other than put up in unit
		containers]
17.	0210	Meat and edible meat offal, salted, in brine, dried or smoked; edible
		flours and meals of meat or meat offal, other than put up in unit
		containers
18.	3	Fish seeds, prawn / shrimp seeds whether or not processed, cured or in
		frozen state [other than goods falling under Chapter 3 and attracting
		2.5%]
19.	0301	Live fish.
20.	0302	Fish, fresh or chilled, excluding fish fillets and other fish meat of
		heading 0304
21.	0304	Fish fillets and other fish meat (whether or not minced), fresh or
		chilled.
22.	0306	Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans,
		in shell, cooked by steaming or by boiling in water live, fresh or
		chilled.
23.	0307	Molluscs, whether in shell or not, live, fresh, chilled; aquatic
		invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24.	0308	Aquatic invertebrates other than crustaceans and molluscs, live, fresh
		or chilled.
25.	0401	Fresh milk and pasteurised milk, including separated milk, milk and
		cream, not concentrated nor containing added sugar or other
		sweetening matter, excluding Ultra High Temperature (UHT) milk
26.	0403	Curd; Lassi; Butter milk
27.	0406	Chena or paneer, other than put up in unit containers and bearing a
		registered brand name;
28.	0407	Birds' eggs, in shell, fresh, preserved or cooked
29.	0409	Natural honey, other than put up in unit container and bearing a
		registered brand name
30.	124.	5002		Raw silk
125.	5003		Silk waste
126.	5101		Wool, not carded or combed
127.	5102		Fine or coarse animal hair, not carded or combed
128.	5103		Waste of wool or of fine or coarse animal hair
129.	52		Gandhi Topi
130.	52		Khadi yarn
131.	5303		Jute fibres, raw or processed but not spun
132.	5305		Coconut, coir fibre
133.	63		Indian National Flag
134.	6703		Human hair, dressed, thinned, bleached or otherwise worked
135.	6912 00	40	Earthen pot and clay lamps
136.	7018		Glass bangles (except those made from precious metals)
137.	8201		Agricultural implements manually operated or animal driven i.e. Hand
			tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes;
			axes, bill hooks and similar hewing tools; secateurs and pruners of any
			kind; scythes, sickles, hay knives, hedge shears, timber wedges and
			other tools of a kind used in agriculture, horticulture or forestry.
138.	8445		Amber charkha
139.	8446		Handloom [weaving machinery]
140.	8802 60	00	Spacecraft (including satellites) and suborbital and spacecraft launch
			0501	Human hair, unworked, whether or not washed or scoured; waste of
		human hair
31.	0506	All goods i.e. Bones and horn-cores, unworked, defatted, simply
		prepared (but not cut to shape), treated with acid or gelatinised; powder
		and waste of these products
32.	0507 90	All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;
		antlers; etc.
33.	0511	Semen including frozen semen
34.	6	Live trees and other plants; bulbs, roots and the like; cut flowers and
		ornamental foliage
		2

S.	Chapter /	Description of Goods
No.	Heading /
	Sub-heading
	/ Tariff item
(1)	(2)	(3)
35.	0701	Potatoes, fresh or chilled.
36.	0702	Tomatoes, fresh or chilled.
37.	0703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or
		chilled.
38.	0704	Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas,
		fresh or chilled.
39.	0705	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40.	0706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar
		edible roots, fresh or chilled.
41.	0707	Cucumbers and gherkins, fresh or chilled.
42.	0708	Leguminous vegetables, shelled or unshelled, fresh or chilled.
43.	0709	Other vegetables, fresh or chilled.
44.	0712	Dried vegetables, whole, cut, sliced, broken or in powder, but not
		further prepared.
45.	0713	Dried leguminous vegetables, shelled, whether or not skinned or split.
46.	0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
		similar roots and tubers with high starch or inulin content, fresh or
		chilled; sago pith.
47.	0801	Coconuts, fresh or dried, whether or not shelled or peeled
48.	0801	Brazil nuts, fresh, whether or not shelled or peeled
49.	0802	Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts

		(Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios,
		Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or
		not shelled or peeled
50.	0803	Bananas, including plantains, fresh or dried
51.	0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,
		fresh.
52.	0805	Citrus fruit, such as Oranges, Mandarins (including tangerines and
	vehicles
141.	8803		Parts of goods of heading 8801
			6

S.	Chapter /		Description of Goods
No.	Heading /
	Sub-heading
	/ Tariff item
(1)	(2)		(3)
142.	9021	Hearing aids
143.	92	Indigenous handmade musical instruments
144.	9603	Muddhas made of sarkanda and phool bahari jhadoo
145.	9609	Slate pencils and chalk sticks
146.	9610 00 00	Slates
147.	9803	Passenger baggage
148.	Any chapter	Puja samagri namely,-
		(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya
			(mixture of cowdung, desi ghee, milk and curd);
		(ii)	Sacred thread (commonly known as yagnopavit);
		(iii)	Wooden khadau;
		(iv)	Panchamrit,
		(v)	Vibhuti sold by religious institutions,
		(vi)	Unbranded honey [proposed GST Nil]
		(vii)	Wick for diya.
		(viii) Roli
	satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit,
		including pomelos, Lemons (Citrus limon, Citrus limonum) and limes
		(Citrus aurantifolia, Citrus latifolia), fresh.
53.	0806	Grapes, fresh
54.	0807	Melons (including watermelons) and papaws (papayas), fresh.
55.	0808	Apples, pears and quinces, fresh.
56.	0809	Apricots, cherries, peaches (including nectarines), plums and sloes,
		fresh.
57.	0810	Other fruit such as strawberries, raspberries, blackberries, mulberries
		and loganberries, black, white or red currants and gooseberries,
		cranberries, bilberries and other fruits of the genus vaccinium, Kiwi
		fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico),
		Custard-apple (ata), Bore, Lichi, fresh.
58.	0814	Peel of citrus fruit or melons (including watermelons), fresh.
59.	9	All goods of seed quality
60.	0901	Coffee beans, not roasted
		3

S.	Chapter /		Description of Goods
No.	Heading /
	Sub-heading
	/ Tariff item
(1)	(2)		(3)
61.	0902		Unprocessed green leaves of tea p>	(ix)	Kalava (Raksha sutra)
		(x)	Chandan tika
149.	-	Supply of lottery by any person other than State Government, Union
		Territory or Local authority subject to the condition that the supply of
		such lottery has suffered appropriate central tax, State tax, Union
		territory tax or integrated tax, as the case may be, when supplied by
		State Government, Union Territory or local authority, as the case may
		be, to the lottery distributor or selling agent appointed by the State
		Government, Union Territory or local authority, as the case may be.

Explanation.- For the purposes of this Schedule,-

(i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.

(ii) The phrase “registered brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999.

(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(iv) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

This notification shall come into force with effect from the 1^st day of July, 2017. [F.No.354/117/2017-TRU]

(Mohit Tewari)

Under Secretary to the Government of India

62.

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper

berries [of seed quality]

63.

0910 11

Fresh ginger, other than in processed form

64.

0910 30

Fresh turmeric, other than in processed form

65.

1001

Wheat and meslin [other than those put up in unit container and

bearing a registered brand name]

66.

1002

Rye [other than those put up in unit container and bearing a registered

brand name]

67.

1003

Barley [other than those put up in unit container and bearing a

registered brand name]

68.

1004

Oats [other than those put up in unit container and bearing a registered

brand name]

69.

1005

Maize (corn) [other than those put up in unit container and bearing a

registered brand name]

70.

1006

Rice [other than those put up in unit container and bearing a registered

brand name]

71.

1007

Grain sorghum [other than those put up in unit container and bearing a

registered brand name]

72.

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra,

Ragi] [other than those put up in unit container and bearing a registered

brand name]

73.

1101

Wheat or meslin flour [other than those put up in unit container and

bearing a registered brand name].

74.

1102

Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye

flour, etc.] [other than those put up in unit container and bearing a

registered brand name]

75.

1103

Cereal groats, meal and pellets [other than those put up in unit

container and bearing a registered brand name]

76.

1104

Cereal grains hulled

77.

1105

Flour, of potatoes [other than those put up in unit container and bearing

a registered brand name]

78.

1106

Flour, of the dried leguminous vegetables of heading 0713 (pulses)

[other than guar meal 1106 10 10 and guar gum refined split 1106 10

90], of sago or of roots or tubers of heading 0714 or of the products of

Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than

those put up in unit container and bearing a registered brand name]

79.

All goods of seed quality

80.

1201

Soya beans, whether or not broken, of seed quality.

81.

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled

or broken, of seed quality.

82.

1204

Linseed, whether or not broken, of seed quality.

83.

1205

Rape or colza seeds, whether or not broken, of seed quality.

84.

1206

Sunflower seeds, whether or not broken, of seed quality.

S.	Chapter /		Description of Goods
No.	Heading /
	Sub-heading
	/ Tariff item
(1)	(2)		(3)
85.	1207		Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton
			seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower
			(Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams,
			Mango kernel, Niger seed, Kokam) whether or not broken, of seed
			quality.
86.	1209		Seeds, fruit and spores, of a kind used for sowing.
87.	1210		Hop cones, fresh.
88.	1211		Plants and parts of plants (including seeds and fruits), of a kind used
			primarily in perfumery, in pharmacy or for insecticidal, fungicidal or
			similar purpose, fresh or chilled.
89.	1212		Locust beans, seaweeds and other algae, sugar beet and sugar cane,
			fresh or chilled.
90.	1213		Cereal straw and husks, unprepared, whether or not chopped, ground,
			pressed or in the form of pellets
91.	1214		Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover,
			sainfoin, forage kale, lupines, vetches and similar forage products,
			whether or not in the form of pellets.
92.	1301		Lac and Shellac

93.	1404 90	40	Betel leaves
94.	1701 or 1702		Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95.	1904		Puffed rice, commonly known as Muri, flattened or beaten rice,
			commonly known as Chira, parched rice, commonly known as khoi,
			parched paddy or rice coated with sugar or gur, commonly known as
			Murki
96.	1905		Pappad, by whatever name it is known, except when served for
			consumption
97.	1905		Bread (branded or otherwise), except when served for consumption
			and pizza bread
98.	2106		Prasadam supplied by religious places like temples, mosques,
			churches, gurudwaras, dargahs, etc.
99.	2201		Water [other than aerated, mineral, purified, distilled, medicinal, ionic,
			battery, de-mineralized and water sold in sealed container]
100.	2201		Non-alcoholic Toddy, Neera including date and palm neera
101.	2202 90	90	Tender coconut water other than put up in unit container and bearing a
			registered brand name
102.	2302, 2304,		Aquatic feed including shrimp feed and prawn feed, poultry feed &
	2305, 2306,		cattle feed, including grass, hay & straw, supplement & husk of pulses,
	2308, 2309		concentrates & additives, wheat bran & de-oiled cake
103.	2501		Salt, all types
104.	2716 00	00	Electrical energy
105.	2835		Dicalcium phosphate (DCP) of animal feed grade conforming to IS
			specification No.5470 : 2002
106.	3002		Human Blood and its components
107.	3006		All types of contraceptives
			5

S.	Chapter /	Description of Goods
No.	Heading /
	Sub-heading
	/ Tariff item
(1)	(2)	(3)
108.	3101	All goods and organic manure [other than put up in unit containers and
		bearing a registered brand name]
109.	3304	Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
110.	3825	Municipal waste, sewage sludge, clinical waste
111.	3926	Plastic bangles
112.	4014	Condoms and contraceptives
113.	4401	Firewood or fuel wood
114.	4402	Wood charcoal (including shell or nut charcoal), whether or not
		agglomerated
115.	4802 / 4907	Judicial, Non-judicial stamp papers, Court fee stamps when sold by the
		Government Treasuries or Vendors authorized by the Government
116.	4817 / 4907	Postal items, like envelope, Post card etc., sold by Government
117.	48 / 4907	Rupee notes when sold to the Reserve Bank of India
118.	4907	Cheques, lose or in book form
119.	4901	Printed books, including Braille books
120.	4902	Newspapers, journals and periodicals, whether or not illustrated or
		containing advertising material
121.	4903	Children's picture, drawing or colouring books
122.	4905	Maps and hydrographic or similar charts of all kinds, including atlases,
		wall maps, topographical plans and globes, printed
123.	5001	Silkworm laying, cocoon
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Central Tax (Rate) Notification No 2 of 2017 dt 28th June, 2017 under GST

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