Notification no 41/2017 Central Tax (Rate) date on 14th November, 2017, GST
seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
The extract of GST Notification No. 41/2017- Central Tax (Rate) is given below:
Notification No. 41/2017- 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. 41/2017-Central Tax (Rate)
New Delhi, the 14th November, 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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Central 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. 673(E), dated the 28th June, 2017, namely:-
In the said notification,-
(A) in Schedule I - 2.5%,-
(i) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely: -
“1
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0202,
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All goods [other than fresh or chilled] and put up in
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0203,
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unit container and,-
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0204,
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(a) bearing a registered brand name; or
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0205,
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(b) bearing a brand name on which an actionable
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0206,
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claim or enforceable right in a court of law is
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0207,
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available [other than those where any actionable
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0208,
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claim or enforceable right in respect of such brand
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0209,
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name has been foregone voluntarily], subject to the
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0210
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conditions as in the ANNEXURE]” ;
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(ii) for S. No. 2 and the entries relating thereto, the following shall be substituted, namely:-
“2
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0303,
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All goods [other than fresh or chilled] and put up in
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0304,
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unit container and,-
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0305,
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(a) bearing a registered brand name; or
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0306,
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(b) bearing a brand name on which an actionable
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0307,
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claim or enforceable right in a court of law is
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0308
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available [other than those where any actionable
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claim or enforceable right in respect of such brand
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1
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name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]” ;
(iii) S. Nos. 3,4,5, 6 and the entries relating thereto shall be omitted;
(iv) in S. No. 16, for the entry in column (3), the entry “All goods [other than fresh or chilled] and put up in unit container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be substituted;
(v) in S. No. 23, in the entry in column (3) , after the word “frozen”, the words “, put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be inserted;
(vi) in S. No. 26, for the entry in column (3), the entry “Manioc, arrowroot, salep,
Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be substituted;
(vii) in S. No. 27, for the entry in column (3) ,the entry “Cashew nuts, whether or not shelled or peeled, desiccated coconuts ” shall be substituted;
(viii) in S. No. 30, in the entry in column (3) , after the words “shelled or peeled”, the words “,put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be inserted;
(ix) in S. No. 58, in the entry in column (3) , after the words “Meal, powder,” the words “Flour” , shall be inserted;
(x) S. No. 60 and the entries relating thereto shall be omitted;
(xi) in S. No. 66, in column (3), the words, “other than of seed quality” shall be omitted;
(xii) for S. No. 72 and the entries relating thereto, the following shall be substituted, namely:-
“72
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1210 20 00
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Hop cones, ground, powdered or in the form of pellets;
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lupulin” ;
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(xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted, namely:-
“78
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1404
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[other
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Vegetable products not elsewhere specified or included
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than
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1404
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90
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such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls
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10,
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1404
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90
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and nuts, of a kind used primarily for carving, Rudraksha
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40,
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1404
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90
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seeds [other than bidi wrapper leaves (tendu), betel leaves,
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50,
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1404
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90
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Indian katha, coconut shell, unworked] ” ;
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60]
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(xiv) ) in S. No. 91, in column (3), the words, “khandsari sugar” shall be omitted;
(xv) in S. No. 92, for the entry in column (3), the entry “Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa” shall be substituted;
(xvi) in S. No. 100 A, in column (3), after the words “Roasted Gram”, the words
“,idli/dosa batter, chutney powder” shall be inserted;
(xvii) for S. No. 111 and the entries relating thereto, the following shall be substituted, namely:-
“111
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2503
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Sulphur of all kinds, other than sublimed sulphur,
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precipitated sulphur and colloidal sulphur ” ;
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(xviii) in S. No. 135, in column (3), after the words, figures and letters “natural boric acid containing not more than 85% of H3BO3” the brackets and words “(calculated on dry weight)” shall be inserted;
(ix) after S. No. 156 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
(xx) for S. No. 189 and the entries relating thereto, the following shall be substituted, namely:-
“189
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4011 30 00
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New pneumatic tyres, of rubber of a kind used on
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aircraft”;
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(xxi) after S. No. 197 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“197A
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4107
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Leather further prepared after tanning or crusting,
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including parchment-dressed leather, of bovine
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“376A
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8506
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Primary cells and primary batteries
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376B
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8512
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Electrical lighting or signalling equipment (excluding
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articles of heading 8539), windscreen wipers,
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defrosters and demisters, of a kind used for cycles or
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motor vehicles
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376C
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8513
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Portable electric lamps designed to function by their
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own source of energy (for example, dry batteries,
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accumulators, magnetos), other than lighting
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equipment of heading 8512”;
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(xciii)
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in
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S. No. 379,
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for the entry in column (3), the entry “Telephone sets; other
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apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks]” shall be substituted;
(xciv) in S. No. 380, for the entry in column (3), the entry “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set” shall be substituted;
(xcv)
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after S. No. 380 and the entries relating thereto, the following serial number and
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the entries shall be inserted, namely: -
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“380A
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8519
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Sound recording or reproducing apparatus”;
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(xcvi)
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after S. No. 381 and the entries relating thereto, the following serial number and
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the entries shall be inserted, namely: -
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(including buffalo) or equine animals, without hair
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on, whether or not split, other than leather of heading
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4114
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197B
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4112
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Leather further prepared after tanning or crusting,
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including parchment-dressed leather, of sheep or
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lamb, without wool on, whether or not split, other
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than leather of heading 4114
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197C
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4113
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Leather further prepared after tanning or crusting,
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including parchment-dressed leather, of other
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animals, without wool or hair on, whether or not
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split, other than leather of heading 4114
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197D
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4114
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Chamois (including combination chamois) leather;
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patent leather and patent laminated leather;
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metallised leather
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197E
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4115
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Composition leather with a basis of leather or leather
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fibre, in slabs, sheets or strip, whether or not in rolls;
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parings and other waste of leather or of composition
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leather, not suitable for the manufacture of leather
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articles; leather dust, powder and flour” ;
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(xxii) after S. No. 218A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“218B
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5607
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Jute twine, coir cordage or ropes
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218C
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5608
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Knotted netting of twine, cordage or rope; made up
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fishing nets and other made up nets, of textile
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materials
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218D
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5h="107">
“381A
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8522
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Parts and accessories suitable for use solely or
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principally with the apparatus of headings 8519 or
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8521”;
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(xcvii) in S. No. 383, for the entry in column (3), the entry “Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]” shall be substituted;
(xcviii)
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after S. No. 383 and the entries relating thereto, the following serial numbers and
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the entries shall be inserted, namely: -
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“383A
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8526
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Radar apparatus, radio navigational aid apparatus and
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radio remote control apparatus
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383B
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8527
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Reception apparatus for radio-broadcasting, whether
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or not combined, in the same housing, with sound
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recording or reproducing apparatus or a clock”;
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(xcix)
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after S. No. 384 and the entries relating thereto, the following serial numbers and
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the entries shall be inserted, namely: -
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“384A
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8529
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Parts suitable for use solely or principally with the
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apparatus of headings 8525 to 8528
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384B
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8530
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Electrical signalling, safety or traffic control
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equipment for railways, tramways, roads, inland
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waterways, parking facilities, port installations or
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airfields (other than those of heading 8608)
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384C
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8531
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Electric sound or visual signalling apparatus (for
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example, bells, sirens, indicator panels, burglar or fire
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alarms), other than those of heading 8512 or 8530”;
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(c) after S. No. 388 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
“388A
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8536
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Electrical apparatus for switching or protecting
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electrical circuits, or for making connections to or in
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electrical circuits (for example, switches, relays,
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fuses, surge suppressors, plugs, sockets, lamp-
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holders, and other connectors, junction boxes), for a
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voltage not exceeding 1,000 volts : connectors for
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optical fibres, optical fibre bundles or cables
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388B
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8537
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Boards, panels, consoles, desks, cabinets and other
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bases, equipped with two or more apparatus of
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heading 8535 or 8536, for electric control or the
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distribution
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of
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electricity,
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including
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those
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incorporating instruments or apparatus of chapter 90,
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and numerical control apparatus, other than switching
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apparatus of heading 8517”;
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(ci) in S. No. 390, for the entry in column (3), the entry “Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]” shall be substituted;
(cii) in S. No. 395, for the entry in column (3), the entry “Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors” shall be substituted;
(ciii) in S. No. 396, for the entry in column (3), the entry “Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes” shall be substituted;
(civ)
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after S. No. 397 and the entries relating thereto, the following serial number and
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the entries shall be inserted, namely: -
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“397A
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8547
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Insulating fittings for electrical machines, appliances
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or equipment, being fittings wholly of insulating
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material apart from any minor components of metal
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(for example, threaded sockets) incorporated during
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moulding solely for the purposes of assembly, other
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than insulators of heading 8546; electrical conduit
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tubing and joints therefor, of base metal lined with
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insulating material”;
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(cv)
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S. No. 410, and the entries relating thereto, shall be omitted;
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(cvi) in S. No. 411, for the entry in column (3), the entry “Spectacles [other than corrective]; goggles including those for correcting vision” shall be substituted;
(cvii)
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after S. No. 411 and the entries relating thereto, the following serial numbers and
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the entries shall be inserted, namely: -
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“411A
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9005
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Binoculars, monoculars, other optical telescopes, and
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mountings therefor; other astronomical instruments
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and mountings therefor, but not including instruments
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for radio-astronomy
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411B
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9006
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Photographic (other than cinematographic) cameras;
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photographic flashlight apparatus and flashbulbs other
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than discharge lamps of heading 8539
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411C
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9007
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Cinematographic cameras and projectors, whether or
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not incorporating sound recording or reproducing
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apparatus
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411D
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9008
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Image projectors, other than cinematographic;
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photographic (other than cinematographic) enlargers
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and reducers
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411E
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9010
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Apparatus and equipment for photographic (including
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cinematographic) laboratories, not specified or
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included elsewhere in this Chapter; negatoscopes;
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projection screens
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411F
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9011
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Compound optical microscopes, including those for
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photomicrography
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cinephotomicrography
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or
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microprojection
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411G
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9012
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Microscopes other than optical microscopes;
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diffraction apparatus
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411H
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9013
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Liquid crystal devices not constituting articles
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provided for more specifically in other headings;
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Products of coir” ;
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(xxiii) after S. No. 219A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“219AA
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5806
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Narrow woven fabrics, other than goods of heading
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5807; narrow fabrics consisting of warp without weft
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assembled by means of an adhesive (bolducs) ” ;
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(xxiv) for S. No. 224 and the entries relating thereto, the following serial number and entries shall be substituted, namely:-
“224
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63 [other than
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Other made up textile articles, sets, of sale value not
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6309]
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exceeding Rs. 1000 per piece ” ;
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(xxv) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“224A
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6309
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Worn clothing and other worn articles; rags ” ;
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(xxvi) after S. No. 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“225A
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6815
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Fly ash bricks or fly ash aggregate with 90 percent or
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more fly ash content” ;
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(xxvii) after S. No. 230 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“230A
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8407 10 00, Aircraft engines ” ;
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8411
(xxviii) in S. No. 234A, for the entry in column (3) ,the entry “E-waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer” shall be substituted;
(xxix) after S. No. 257A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“257B
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9401 10 00
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Aircraft seats ” ;
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(xxx) for S. No. 259A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely:-
“259A
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4016or 9503
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Toy balloons made of natural rubber latex
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“259B
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9507
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Fishing hooks
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259C
|
9601
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lasers, other than laser diodes; other optical
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appliances and instruments, not specified or included
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elsewhere in this Chapter
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411-I
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9014
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Direction finding compasses; other navigational
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instruments and appliances
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411J
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9015
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Surveying (including photogrammetrical surveying),
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hydrographic,
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oceanographic,
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hydrological,
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meteorological or geophysical instruments and
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appliances, excluding compasses; rangefinders”;
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(cviii)
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in S. No. 412, for the entry in column (3), the entry “Balances of a sensitivity of 5
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cg or better, with or without weights” shall be substituted;
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(cix)
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after S. No. 413 and the entries relating thereto, the following serial numbers and
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the entries shall be inserted, namely: -
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“413A
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9022
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Apparatus based on the use of X-rays or of alpha,
|
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beta or gamma radiations [other than those for
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medical, surgical, dental or veterinary uses],
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including radiography or radiotherapy apparatus, X-
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ray tubes and other X-ray generators, high tension
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generators, control
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panels and
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desks, screens,
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examinations or treatment tables, chairs and the like
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413B
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9023
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Instruments, apparatus and models, designed for
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demonstrational purposes (for example, in education
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or exhibitions), unsuitable for other uses”;
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(cx)
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after S. No. 423 and the entries relating thereto, the following serial numbers and
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the entries shall be inserted, namely: -
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“423A
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9101
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Wrist-watches, pocket-watches and other watches,
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including stop-watches, with case of precious metal
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or of metal clad with precious metal
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423B
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9102
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Wrist-watches, pocket-watches and other watches,
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including stop watches, other than those of heading
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9101”;
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(cxi)
|
after S. No. 424 and the entries relating thereto, the following serial number and
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the entries shall be inserted, namely: -
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“424A
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9104
|
Instrument panel clocks and clocks of a similar type
|
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for vehicles, aircraft, spacecraft or vessels”;
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(cxii)
|
after S. No. 425 and the entries relating thereto, the following serial numbers and
|
the entries shall be inserted, namely: -
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“425A
|
9106
|
Time of day recording apparatus and apparatus for
|
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measuring, recording or otherwise indicating
|
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intervals of time, with clock or watch movement or
|
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with synchronous motor (for example, time-registers,
|
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time-recorders)
|
425B
|
|
9107
|
Time switches with clock or watch movement or with
|
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synchronous motor
|
425C
|
|
9108
|
Watch movements, complete and assembled”;
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(cxiii)
|
in S. No. 427, for the entry in column (3), the entry “Other clock or watch parts”
|
shall be substituted;
|
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(cxiv)
|
in S. No. 428, for the entry in column (3), the entry “Complete watch or clock
|
movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements” shall be substituted;
(cxv)
|
after S. No. 428 and the entries relating thereto, the following serial number and
|
the entries shall be inserted, namely: -
|
“428A
|
9111
|
Watch cases and parts thereof”;
|
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(cxvi)
|
in S. No. 429, for the entry in column (3), the entry “Clock cases and cases of a
|
similar type for other goods of this chapter, and parts thereof” shall be substituted;
|
(cxvii)
|
after S. No. 429 and the entries relating thereto, the following serial numbers and
|
the entries shall be inserted, namely: -
|
“429A
|
9113
|
|
Watch straps, watch bands and watch bracelets, and
|
|
|
|
|
parts thereof”;
|
429B
|
|
9201
|
|
Pianos, including automatic pianos; harpsi-chords
|
|
|
|
|
and other keyboard stringed instruments
|
429C
|
|
9202
|
|
Other string musical instruments (for example,
|
|
|
|
|
guitars, violins, harps)
|
429D
|
|
9205
|
|
Wind musical instruments (for example, keyboard
|
|
|
|
|
Worked corals other than articles of coral”;
|
(B) in Schedule II-6%,-
(i) S. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;
(ii) for S. No. 11 and the entries relating thereto, the following shall be substituted, namely:-
“11
|
0402 91 10,
|
Condensed milk” ;
|
|
0402 99 20
|
|
(iii) in S. No. 14, in column (3), the words “and desiccated coconuts”, shall be omitted;
(iv) after S. No. 32 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“32A
|
1701 91,
|
All goods, including refined sugar containing added
|
|
1701 99
|
flavouring or colouring matter, sugar cubes (other
|
|
|
than those which attract 5% or nil GST)
|
32B
|
1902
|
Pasta, whether or not cooked or stuffed (with meat or
|
|
|
other substances) or otherwise prepared, such as
|
|
|
spaghetti, macaroni, noodles, lasagne, gnocchi,
|
|
|
ravioli, cannelloni; couscous, whether or not
|
|
|
prepared” ;
|
(v) in S. No. 43, for the entry in column (3) ,the entry “Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders” shall be substituted;
(vi) for S. No. 44 and the entries relating thereto, the following shall be substituted, namely:-
“44
|
2103
|
All goods, including Sauces and preparations therefor,
|
|
|
mixed condiments and mixed seasonings; mustard flour
|
|
|
and meal and prepared mustard, Curry paste, mayonnaise
|
|
|
and salad dressings ” ;
|
(vii) in S. No. 45, in column (3), the words “ including idli or dosa batter” shall be omitted;
(viii) after S. No. 46 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“46A
|
2106 90 91
|
Diabetic foods ” ;
|
(ix) after S. No. 57 and the entries relom" width="361">
pipe organs, accordions, clarinets, trumpets,
|