Customs Notification 50/2017 part 12

"bottom" width="33">     

width four plate wide printing machines with a

             

minimum speed of 70,000 copies per hour or

             

High speed Heat-set web offset rotary printing

             

machines  with  a  minimum  speed  of  70,000

             

copies per hour;

             

(B) Mailroom equipment suitable for use with

5%

-

31

       

(A), namely:-

             

(i) overhead conveyor gripper;

             

(ii) stacker;

             

(iii) wrapper;

             

(iv) labeller;

             

(v) strapper;

             

(vi) inserters;

     

 

 

   

(vii) delivery conveyors

     
           

436.

 

 

No. 50/2017  Customs, dated the 30th June, 2017

Please find below notification from customs No.50/2017 dt.30.07.2017 superseding customs notification No. 12/2012 -Customs, dated the 17th March, 2017.

 

Customs Notification  No. 50 /2017  dated 30th June, 2017

 

Customs Notification 50.2017 part 12Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

 

 

Click here to read previous page

 
 

420.

2818 20 90

 

Clay 2 Powder (Alumax) for use in ceramic

5%

-

9

       

substrate for catalytic convertors

       

421.

84, 85 or 90

(i) Goods specified in List 16, other than those

Nil

-

55

       

falling under tariff items 8517 61 00, 8517 62

     
       

90,  8517  69  90,  required  for  basic  telephone

     
       

service,   cellular   mobile   telephone   service,

     
       

internet service or closed users’s group 64 KBPS

Nil

-

9

       

domestic  data  network  via  INSAT  satellite

       

system service

               
     

84 or 85

Spares,  supplied  with  outboard  motors  for

5%

-

62

   

maintenance of such outboard motors

     

437.

84 or 85

Braille  printer  or  Braille  embosser  or  Braille

Nil

-

-

   

display, specially designed for computer systems

     

438.

84 or 85

Truck refrigeration unit

Nil

-

-

           

439.

84, 85 or 90

Goods specified in List 27, designed for use in

5%

-

-

   

the leather industry or the footwear industry

     

440.

84

Fogging  machines  imported  by  a  Municipal

5%

-

-

   

Committee,  District  Board  or  other  authority

     
   

legally   entitled   to,   or   entrusted   by   the

     
   

Government with, the control or management of

     
   

a Municipal Fund, for use in combating malaria

     
   

and other mosquito borne disease.

     

441.

84

Spinnerettes made interalia of Gold, Platinum

10%

-

63

   

and  Rhodium  or  any  one  or  more  of  these

     
   

metals, when imported in exchange of worn-out

  &"> 

(ii) Parts, for manufacture of the goods at (i)

     

422.

84, 85 or  90

Machinery,

electrical

equipment,

other

Nil

-

9

       

instruments  and  their  parts  except  populated

     
       

Printed Circuit Boards for use in fabrication of

     
       

semiconductor wafer and Liquid Crystal Display

     
       

(LCD)

                 

423.

84, 85 or 90

Machinery,

electrical

equipment,

other

Nil

-

9

       

instruments

and

their

parts

except  populated

     
       

Printed  Circuit

Boards

 

for

use  in  assembly,

     
       

testing,

marking

and

packaging

of

     
       

semiconductor chips

             

424.

84,  85

or

any

(i) Goods specified in List 17 required for radio

Nil

-

56

 

Chapter

   

paging service

               
       

(ii) Parts, for manufacture of the goods at (i)

Nil

-

9

425.

84,  85

or

any

(i) Goods specified in List 18 required for Public

Nil

-

57

 

Chapter

   

Mobile Radio Trunked Service (PMRTS)

       
       

(ii) Parts, for manufacture of the goods at (i)

Nil

-

9

426.

84,  85

or

any

The  goods  specified  in  List  19,  for  the

Nil

-

9

 

Chapter

   

manufacture of goods falling under heading/sub-

     
       

heading/tariff  item  8523  52  00,  8541,  8542,

     
       

8543 90 00 or 8548 90 00

         
       

(2) Parts, for manufacture of the goods at (1)

     

427.

84, 85 or 90

The goods specified in List 20

   

Nil

-

-

   
   

or damaged spinnerettes exported out of India

     

442.

84

Bushings made of Platinum and Rhodium alloy

10%

-

64

   

when  imported  in  exchange  of  worn  out  or

     
   

damaged bushings exported out of India

     

443.

84

The following goods to be imported by or on

5%

-

-

   

behalf   of   security   printing   and   minting

     
   

corporation   of   India   limited   (SPMCIL),

     
   

namely:-

     
   

(i)   Fully   automatic   sachet   packaging

     
   

machinery or equipment or plant, its spares;

     
   

(ii) Plant or machinery or equipment, related

     
   

sparesandconsumablesfromthe

     
   

manufacture  of  CWBN  paper  and  other

     
   

security paper;

     
   

(iii) Plant or machinery or equipment, related

     
   

spares  and  consumables  for  printing  of

     
   

banknotes;

     
   

(d>

         

428.

84, 85 or 90

The following goods, imported by an accredited

Nil

-

58

       

press cameraman:-

             
       

(i) Photographic cameras;

         
       

(ii) cinematographic cameras;

       
       

(iii) digital cameras; and

         
       

(iv) lenses, filters, flash light apparatus and

     
       

exposure meters required for use with the

     
       

aforesaid cameras

             

429.

84, 85 or 90

The following goods, imported by an accredited

Nil

-

59

       

journalist:-

                 
       

(i)  Personal  computers  including  lap  top

     
       

personal computers;

       
   

embossing or de-bossing facility;

     
   

(v)  Plant  or  machinery  or  equipment,  its

     
   

spares and consumables for manufacture of

     
   

e-passport;

     
   

(vi)  Plant  or  machinery  or  equipment,  its

     
   

spares and consumables for inspection and

     
   

processing of banknotes.

     

444.

84

Geothermal ground source heat pumps

Nil

-

-

           

445.

84 or any

Following  goods  for  making  of  gem  and

5%

-

-

 

other

jewellery –

     
 

Chapter

(1) Automatic Chain Making machine,

     
   

(2) chain twisting machine,

     
   

(3) Spiral making machine,

     
   

(4)Rolling   machine   (combined   Profile

     
   

Groovers/Strip Making) and

     
   

(5)  Automatic  Investing  Machine/casting

     
   

Mach6"> 

         
       

(ii) typewriters; and

             
       

(iii) fax machines

             

430.

84, 85 or 90

(1)   The   following   goods   for   use   in

     
       

pharmaceutical

and

 

biotechnology   sector,

     
       

imported   for   research   and   development

     
       

purposes,  by  an  importer  registered  with  the

     
       

Department   of   Scientific   and   Industrial

     
       

Research,  in  the  Ministry  of  Science  and

     
       

Technology   of   the   Government   of   India,

     
       

namely:-

                 
                 

33

         

446.

84 or any other

The following goods, namely:-

     
           
   

35

     

 

 

Chapter

(A) Tunnel boring machines

Nil

-

-

   

(B) Parts and components of (A) for use in the

Nil

-

-

   

assembly of  Tunnel boring machines

     

447.

84 or any other

The following goods required for manufacture

Nil

-

9

 

Chapter

of Optical disk drives(ODD), namely:-

     
   

(i) Pick up assembly

     
   

(ii) Digital signature procession integrated

     
   

circuit

     
   

(iii) DC motor

     
   

(iv) LDO voltage regulator

     

448.

84 or any other

(A) The following goods,namely:-

2.5%

-

-

 

Chapter

(i) Paddy transplanter;

     
   

(ii) Laser land leveler

     
 d>    

 

 

       

(a) Goods specified in List 21

5%

-

60(i)

       

(b) Goods specified in List 22

Nil

-

60(i)

       

(2)  The  following  goods  for  use  in  the

     
       

pharmaceutical   and   biotechnology   sector,

     
       

imported by a manufacturer, having a research

     
       

and  development  wing  registered  with  the

     
       

Department   of   Scientific   and   Industrial

     
       

Research,  in  the  Ministry  of  Science  and

     
       

Technology   of   the   Government   of   India,

     
       

namely:-

     
       

(a) Goods specified in List 21

5%

-

60(ii)

       

(b) Goods specified in List 22

Nil

-

60(ii)

431.

 

(iii) Reaper-cum-binder;

     
   

(iv) Sugarcane harvester;

     
   

(v) Straw or fodder balers;

     
   

(vi) Cotton picker;

     
   

(vii) Track used for manufacture of track

     
   

type combine harvesters;

     
   

(viii) Sugarcane planter;

     
   

(ix)   Root   or   tuber   crop   harvesting

     
   

machines;

     
   

(x) Rotary tiller/weeder

     
   

(B)   Parts   and   components   required   for

2.5%

-

9

   

manufacture of goods specified at (A)

     

449.

8414 90 11

The following goods for use in the manufacture

5%

-

-

   

of  refrigerator  compressor  falling  under  tariff

     
   

item 8414 30 00, namely:-

     
   

(i) C-Block compressor;

     
   

(ii) Crankshafts.

     

450.

8536 20 90

Over Load Protector (OLP) and positive thermal

5%

-

-

 

84, 85 or 90

Goods specified in list 23 for use of the Agro-

Nil

-

61

       

Chemical Sector Unit having export turnover of

     
       

Rupees  Twenty  Crores  and  above  during  the

     
       

preceding  financial  year  by  a  manufacturer

     
       

having  a  Research  and  Development  wing

     
       

registered with the Department of Scientific and

     
       

Industrial Research, in the Ministry of Science

     
       

and Technology of the Government of India

     

432.

84,

or

any

The following goods (other than old and used)

     
 

Chapter

 

for use in the textile industry, namely:-

     
       

(1) Machinery or equipment specified in List 24

5%

-

-

       

and List 25;

     
       

(2) Parts, for manufacture of the goods at (1)

5%

-

9

433.

84

or

any

Machinery or equipment for effluent treatment

Nil

-

44

8539 49 00

coefficient  for  use  in  the  manufacture  of

     
   

refrigerator compressor falling under tariff item

     
   

8414 30 00

     

451.

8419

Evacuated  tubes  with  three  layers  of  solar

Nil

-

9

   

selective coating for use in the manufacture of

     
   

solar water heater and system

     

452.

8419 19 20

Water heaters, other than industrial solar water

7.5%

-

-

   

heaters

     

453.

8421

Catalytic convertors

5%

-

-

           

454.

8421 99 00

All  goods  other  than  Reverse  Osmosis  (RO)

7.5%

-

-

   

membrane element for household type filters

     

455.

84223000,

All goods

5%

-

-

 

84224000 or

       
 

84229090

       

456.

8424

The following goods, namely:-

     
   

(A)  Sprinklers and  drip irrigation systems  for

5%

-

-

   

agricultural and horticultural purposes;

&ndth="57"> 

chapter

 

plant for handloom sector or handicraft sector.

     

434.

84

or

any

The following goods (other than old and used)

     
 

Chapter

 

for use in the silk textile industry, namely:-

     
       

(i) Machinery or equipment specified in List 26,

     
       

required   for   reeling,   weaving,   twisting,

5%

-

9

       

processing and printing;

     
       

(ii) Automatic reeling/ dupion reeling machines

     
       

and their accessories including cocoon assorting

Nil

-

-

       

machines,  cocoon  peeling  machines,  vacuum

     
       

permeation machine, cocoon cooking machine,

     
       

reeled silk humidifier, bale press and raw silk

     
       

testing equipments

     

435.

84

or

any

The following goods, namely:-

     
 

Chapter

 

(A) High speed cold-set web offset rotary double

5%

-

-

     
   

(B) Micro Irrigation equipment

5%

-

-

457.

84362100

All goods

5%

-

-

           

458.

8438

All goods

5%

-

-

           

459.

8443

Parts for manufacture of printers falling

Nil

-

9

   

under sub heading 8443 32 except 8443 99 51,

     
   

36

     

 

   

8443 99 52, 8443 99 53

     
           

460.

8446, 8448

The following goods(other than old and used)

     
   

for use in the textile industry, namely:-

     
   

(i) Shuttle less looms;

Nil

-

-

   

(ii) parts and components for manufacture

Nil

-

9

   

of the goods at (i)

     

461.

8444,

All goods

5%

-

-

 

8445,

       
 

8446,

       
 

8447,

       
 

8448,

       
 

8449

       

462.

8483 40 00

Ball screws for use in the manufacture of CNC

2.5%

-

9

   

Lathes (tariff item 8458 11 00, 8458 91 00) or

     
   

Machining Centres (tariff item 8457 10 10, 8457

     
   

10 20)

     

463.

8466 93 90

Linear Motion Guides for use in the manufacture

2.5%

-

9

   

of CNC Lathes (tariff item 8458 11 00, 8458 91

     
   

00) or Machining Centres (tariff item 8457 10

     
   

10, 8457 10 20)

     

464.

8537 10 00

CNC  Systems  for  use  in  the  manufacture  of

2.5%

-

9

   

CNC Lathes (tariff item 8458 11 00, 845891 00)

     
   

or Machining Centres (tariff item 8457 10 10,

     
   

8457 10 20)

     

465.

8471

CD –Writers

Nil

-

-

           

466.

84 or any other

(a) Parts, components or accessories for use in

Nil

-

9

 

Chapter

the manufacture of tablet computer.

     
   

(b) Sub-parts for use in the manufacture of items

     
   

mentioned at (a) above.

Nil

-

9

467.

8472 90

The following goods, namely:-

     
   

(i)  Cash  dispenser  or  automatic  bank  note

Nil

-

-

   

dispenser;

     
   

(ii)   Parts   and   components   of   the   goods

Nil

-

9

   

mentioned at (i)

     

468.

84 or

The following goods, namely :-

     
 

85

(i) Micro ATMs as per standards version

Nil

-

-

   

1.5.1;

     
   

(ii) Fingerprint reader / scanner;

Nil

-

-

   

(iii) Iris scanner;

   

Nil

-

-

   

(iv)  Miniaturised  POS  card  reader  for

   

Nil

-

-

   

mPOS (other than Mobile phone or Tablet

         
   

Computer);

Nil

-

9

   

(v)  Parts and  components for  use  in  the

   

manufacture of the goods mentioned at (i)

     
   

to (iv) above.

     

469.

8472 90 or

Atmospheric water generator

5%

-

-

 

8473 40

       

470.

8479 30 00

All goods

5%

-

-

           

471.

Any Chapter

All  parts  for  use  in  the  manufacture  of  LED

5%

-

9

   

lights or fixtures including LED Lamps

     

472.

Any Chapter

All inputs for use in the manufacture of LED

5%

-

9

   

(Light  Emitting  Diode)  driver  or  MCPCB

     
   

(Metal  Core  Printed  Circuit  Board)  for  LED

     
   

lights and fixtures or LED Lamps

     
   

37

     
 

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