Customs Notification No. 50 /2017 dated 30th June, 2017
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.
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GST Exemption list of goods and services
577.
|
90 or any
|
Lifesaving medical equipment including
|
5%
|
-
|
88
|
|
other Chapter
|
accessories or spare parts or both of such
|
|
|
|
|
|
equipment for personal use
|
|
|
|
578.
|
90 or any
|
Assistive devices, rehabilitation aids and other
|
Nil
|
-
|
-
|
|
other Chapter
|
goods for disabled, specified in List 30
|
|
|
|
579.
|
90 or any
|
Survey (DGPS) instruments, 3D modeling
|
2.5%
|
-
|
89
|
|
other Chapter
|
software for ore body simulation cum mine
|
|
|
|
|
|
planning and exploration (geophysics and
|
|
|
|
|
|
geochemistry) equipment required for surveying
|
|
|
|
|
|
and prospecting of minerals
|
|
|
|
580.
|
9022
|
X-Ray Baggage Inspection Systems and parts
|
Nil
|
-
|
90
|
|
|
thereof
|
|
|
|
581.
|
90 or any other
|
Portable X-ray machine / system
|
Nil
|
-
|
91
|
|
Chapter
|
|
|
|
|
582.
|
91 or
|
Braille watches and braille one-day alarm clocks
|
Nil
|
-
|
-
|
|
9804 90 00
|
|
|
|
|
583.
|
91
|
Parts and cases of braille watches, for the
|
Nil
|
-
|
9
|
|
|
manufacture of Braille watches
|
|
|
|
584.
|
9108,
|
Watch dials and watch movements
|
5%
|
-
|
-
|
|
9110 or
|
|
|
|
|
|
9114 30 10
|
|
|
|
|
585.
|
93
|
Air rifles or air pistols of 0.177 calibre
|
Nil
|
-
|
-
|
|
|
|
|
|
|
586.
|
93
|
Air pellets of air rifles or air pistols, of 0.177
|
Nil
|
-
|
-
|
|
|
calibre
|
|
|
|
587.
|
9405 50 40
|
Solar lanterns or solar lamps
|
5%
|
-
|
-
|
|
|
|
|
|
|
588.
|
95 or any
|
(a) Synthetic tracks and artificial surfaces of
|
Nil
|
-
|
92
|
|
other Chapter
|
heading 9506;
|
|
|
|
|
|
(b) Equipment required for installation of (a)
|
|
|
|
589.
|
95 or any
|
The following goods for laying synthetic tracks
|
Nil
|
-
|
93
|
|
Chapter
|
and artificial surfaces of heading 9506, namely:-
|
|
|
|
|
|
(i) Asphalt resurfacer;
|
|
|
|
|
|
(ii) Acrylic resurfacer;
|
|
|
|
|
|
(iii) Cushion coat;
|
|
|
|
|
|
(iv) Acrylic colour concentrate;
|
|
|
|
|
|
(v) Acrylic marking paint; and
|
|
|
|
|
|
(vi) Polytan in powder or granule form
|
|
|
|
590.
|
95
|
Requisites for games and sports
|
Nil
|
-
|
94
|
|
|
|
|
|
|
591.
|
9503
|
Parts of electronic toys for the manufacture of
|
5%
|
-
|
9
|
|
|
electronic toys, namely, parts of electric trains,
|
|
|
|
|
|
including tracks, signals and other accessories
|
|
|
|
|
|
therefor
|
|
|
|
592.
|
9503
|
Parts of electronic toys for the manufacture of
|
5%
|
-
|
9
|
|
|
electronic toys, other than those of reduced size
|
|
|
|
|
|
(“scale”) model assembly kits, whether or not
|
|
|
|
|
|
working models, other construction sets and
|
|
|
|
|
|
constructional toys, toys representing animals or
|
|
|
|
|
|
non-human creatures, toy musical instruments
|
|
|
|
|
|
and apparatus, other toys put up in sets or
|
|
|
|
|
|
outfits, other toys and models incorporating a
|
|
|
|
|
|
motor
|
|
|
|
593.
|
9504
|
Parts of video games for the manufacture of
|
5%
|
-
|
9
|
|
|
video games
|
|
|
|
594.
|
9506
|
(i) Snow-skis and other snow-ski Equipment
|
Nil
|
-
|
-
|
|
|
(ii) Water-skis, surf-boards, sailboards and other
|
|
|
|
|
|
water-sport equipment
|
|
|
|
|
|
|
|
595.
|
9608
|
Parts of writing instruments
|
|
|
|
5%
|
-
|
-
|
|
|
|
|
596.
|
Any Chapter
|
Postage stamps, unused
|
|
|
|
|
Nil
|
-
|
-
|
|
|
|
|
|
597.
|
9801
|
Goods required for-
|
|
|
|
|
|
|
|
|
|
(i) coal mining projects;
|
|
|
|
|
Nil
|
-
|
-
|
|
|
(ii) iron ore pellet plants/projects and iron ore
|
2.5%
|
-
|
-
|
|
|
beneficiation plants/projects
|
|
|
|
|
|
|
|
|
(iii) power generation projects including gas
|
5%
|
-
|
-
|
|
|
turbine power projects (excluding captive power
|
|
|
|
|
|
plants set up by projects engaged in activities
|
|
|
|
|
|
other than in power generation)
|
|
|
|
|
|
|
|
|
(iv) barge mounted power plants;
|
|
|
5%
|
-
|
-
|
|
|
(v) power transmission, sub-transmission or
|
5%
|
-
|
-
|
|
|
distribution projects;
|
|
|
|
|
|
|
|
598.
|
9801
|
Goods required for setting up of any Mega
|
Nil
|
-
|
95
|
|
|
Power Project specified in List 31, so certified
|
|
|
|
|
|
by an officer not below
|
the
|
rank
|
of
|
a Joint
|
|
|
|
|
|
Secretary
|
to the Government
|
of India
|
in the
|
|
|
|
|
|
Ministry of Power before the 19th day of July,
|
|
|
|
|
|
2012, that is to say,
|
|
|
|
|
|
|
|
|
|
(a) a thermal power plant of a capacity of
|
|
|
|
|
|
700MW or more, located in the States of Jammu
|
|
|
|
|
|
and Kashmir, Sikkim, Arunachal Pradesh,
|
|
|
|
|
|
Assam,
|
Meghalaya,
|
Manipur,
|
Mizoram,
|
|
|
|
|
|
Nagaland and Tripura; or
|
|
|
|
|
|
|
|
|
|
(b) a thermal power plant of a capacity of
|
|
|
|
|
|
1000MW or more, located in States other than
|
|
|
|
|
|
those specified in (a); or
|
|
|
|
|
|
|
|
|
|
(c) a hydel power plant of a capacity of 350MW
|
|
|
|
|
|
or more, located in the States of Jammu and
|
|
|
|
|
|
Kashmir, Sikkim, Arunachal Pradesh, Assam,
|
|
|
|
|
|
Meghalaya, Manipur, Mizoram, Nagaland and
|
|
|
|
|
|
Tripura; or
|
|
|
|
|
|
|
|
|
|
(d) a hydel power plant of a capacity of 500MW
|
|
|
|
|
|
or more, located in States other than those
|
|
|
|
|
|
specified in clause I
|
|
|
|
|
|
|
|
599.
|
9801
|
Goods required for the expansion of Mega
|
2.5%
|
-
|
95
|
|
|
Power projects, namely, Vindhyachal STPP
|
|
|
|
|
|
Stage –V (Expansion Unit)- 500 MW (NTPC
|
|
|
|
|
|
Ltd.) and UNOSUGEN CCPP, Gujarat (An
|
|
|
|
|
|
expansion unit of Sugen CCPP of 1147.5 MW)-
|
|
|
|
|
|
382.5(1)
|
(M/s. Torrent Power Ltd.), so certified
|
|
|
|
|
|
by an officer not below the rank of a Joint
|
|
|
|
|
|
Secretary to the Government of India in the
|
|
|
|
|
|
Ministry of Power before the 19th day of July,
|
|
|
|
|
|
2012.
|
|
|
|
|
|
|
|
|
|
|
Explanation.- For the purposes of this entry,
|
|
|
|
|
|
Mega Power Project means a project as defined
|
|
|
|
|
|
in S. No 507
|
|
|
|
|
|
|
|
600.
|
9801
|
Goods required for-
|
|
|
|
|
|
|
|
|
|
(a) Project for LNG Re-gasification Plant
|
|
5%
|
-
|
-
|
|
|
(b) Aerial passenger ropeway project
|
|
|
5%
|
-
|
-
|
611.
|
Any Chapter
|
Archaeological specimens, photographs, plaster
|
Nil
|
Nil
|
100
|
|
|
casts or antiquities, intended for exhibition for
|
|
|
|
|
|
public benefit in a museum managed by the
|
|
|
|
|
|
Archaeological Survey of India or by a State
|
|
|
|
|
|
Government
|
|
|
|
|
|
612.
|
Any Chapter
|
The following goods, namely:-
|
|
Nil
|
-
|
101
|
|
|
(a)
|
Nylon gut
|
|
|
|
|
|
|
|
(b)
|
PU or nylon grip sheets for hockey sticks
|
|
|
|
|
|
(c)
|
Butyl bladders for inflatable balls
|
|
|
|
|
|
|
(d)
|
Willow clefts, ashwood or beechwood
|
|
|
|
|
|
|
(e)
|
Cork bottoms
|
|
|
|
|
|
|
|
(f)
|
PVC/Synthetic
|
Rubber bladder
|
for
|
|
|
|
|
|
|
inflatable balls
|
|
|
|
|
|
|
|
(g)
|
Manau cane
|
|
|
|
|
|
|
|
(h)
|
Table tennis rubber
|
|
|
|
|
|
|
(i)
|
Table tennis bat handles
|
|
|
|
|
|
|
(j)
|
Table tennis blade
|
|
|
|
|
|
|
(k)
|
TPU/PU leather cloth or TPU/PU
|
|
|
|
|
|
|
laminated with cotton, for inflatable balls
|
|
|
|
|
|
(l)
|
Extra tec (cricket bat facing tape);
|
|
|
|
|
|
|
(m)
|
Resin hardener TTP-33S and release paper
|
|
|
|
|
|
|
for composite hockey sticks;
|
|
|
|
|
|
|
(n)
|
Table tennis glue;
|
|
|
|
|
|
|
(o)
|
Evazote foam for protective equipments
|
|
|
|
|
|
|
e.g. leg guards, thigh guards;
|
|
|
|
|
|
|
(p)
|
plywood for carrom board
|
|
|
|
|
|
|
(q)
|
PVC leather cloth for inflatable balls or
|
|
|
|
|
|
|
sports gloves
|
|
|
|
|
|
|
|
(r)
|
Latex foam for shin guard or goal
|
|
|
|
|
|
|
keeper gloves or other sports gloves
|
|
|
|
|
|
|
(s)
|
PEVA/EVA foil for shin guard
|
or
|
|
|
|
|
|
|
sports gloves
|
|
|
|
|
|
|
|
(t)
|
Stitching thread for inflatable balls or
|
|
|
|
|
|
|
sports gloves
|
|
|
|
|
|
|
|
(u)
|
Printing ink
|
for inflatable balls
|
or
|
|
|
|
|
|
|
sports gloves
|
|
|
|
|
|
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