Customs Notification 50/2017 part 6

 

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 6Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

 

 

 

Click here to read previous page

 

166.

28, 29 or 30

 

The following goods, namely : -

         
     

(A)

Drugs,

medicines,

diagnostic   kits

or

5%

-

-

       

equipment specified in List 3

   

5%

-

9

     

(B)

Bulk drugs used in the manufacture of drugs

       

or medicines at (A)

             

167.

28,

29,  30  or

 

The following goods, namely :-

   

Nil

-

-

 

38

 

(A) Lifesaving drugs/medicines including their

     
     

salts and esters and diagnostic test kits specified

     
     

in List 4.

             

Nil

-

9

     

(B) Bulk drugs used in the manufacture of

     

life saving drugs or medicines at (A).

         
     

(C) Other life saving drugs or medicines

 

Nil

-

16

                         

168.

28, 29, 32,

The following goods, namely:-

for

the

Nil

-

9

 

39, 54, 56,

(A)

Goods

 

specified

in

List  5,

 

manufacture

of

telecommunication

grade

     
 

70, 72 or 90

     
 

optical fibres or optical fibre cables;

         
         

Nil

-

9

     

(B) Fibre reinforced plastic rods (FRP),for the

     

manufacture

of

telecommunication

grade

     
     

optical fibres or optical fibre cables;

   

Nil

-

9

     

(C )

Goods specified in List 6  for manufacture

     

of telecommunication grade FRP.

         

169.

28

(except

All goods

             

7.5%

-

-

 

2823 00 10)

                         

170.

28

 

Phosphoric   acid,   for   the   manufacture   of

5%

-

9

     

fertilizers

                   

171.

28, 29, 84, 85

The  goods  specified  in  List  7,  for  the

Nil

-

17

 

or 90

manufacture   of   laser   and   laser   based

     
     

instrumentation

               

172.

28 or 38

The following goods, namely:-

   

Nil

-

9

     

(a) Silicon in all forms, that is, polycrystalline

     
     

silicon  or  ingots,  for  the  manufacture  of

     
     

undiffused silicon wafers;

             
     

(b)Undiffused

siliconwafers,forthe

     
     

manufacture of solar cells or solar cell modules;

     
                     

173.

28,

29,  32,39,

Following

goods

for

manufacture

of

10%

-

9

 

70 or 90

telecommunication

grade

impregnated

glass

     
     

reinforcement roving, namely,-

         
         

(i) E-glass roving/yarn;

           
         

(ii) liquid absorbent polymer;

         
         

(iii) polyurethane polymer;

         
         

(iv) vinyl polymer

             

174.

2801 20 00

Iodine

             

2.5%

-

-

           

175.

Any Chapter

Common salt (including Rock Salt, Sea Salt and

Nil

-

-

     

Table Salt)

                   

176.

2807 00 10

Sulphuric acid for the manufacture of fertilizers

5%

-

-

                         

177.

2809 20 10

All goods

             

5%

-

-

                         

178.

2818 20 10

All goods

             

5%

-

-

             

179.

2825

Vanadium pentaoxide or vanadium sludge

 

2.5%

-

-

                 

180.

2825 40 00

Nickel oxide and hydroxide

     

Nil

-

-

                               
                   

12

         

 

 

181.

2841

 

Ammonium Metavanadate

2.5%

-

-

             

182.

28442000

 

Sintered  natural  uranium  dioxide,   Sintered

Nil

-

-

     

uranium dioxide pellets (U-235), for generation

     
     

of nuclear power

     

183.

2844

 

Medical  use  fission  Molybdenum-99  (Mo-99)

Nil

-

9

     

for   use   in   the   manufacture   of   radio

     
     

pharmaceuticals

     

184.

2852 or 3822

Pharmaceutical Reference Standard

5%

-

18

             

185.

29(except

 

All goods

7.5%

-

-

 

29054300,

       
 

29054400 and

       
 

29337100)

       

186.

29 or 38

 

Alpha pinene

5%

-

-

             

187.

29or

any

Raw  materials  intermediates  and  consumables

Nil

-

19

 

Chapter

 

supplied by the UNICEF for the manufacture of

     
     

DTP vaccines

     

188.

29, 30, 35,

The  following  goods,  for  the  manufacture  of

5%

-

9

 

38 or 39

 

enzyme  linked  immunoabsorbent  assay  kits

     
     

(ELISA Kits), namely :-

     
     

(i) Plastic ELISA plates;

     
     

(ii) Deactivated positive control sera against

     
     

human and animal diseases;

     
     

(iii) Enzyme horse raddish peroxidase;

     
     

(iv) Enzyme Alkaline phosphatase;

     
     

(v) Enzyme glucose oxidase;

     
     

(vi) Animal anti-human immunoglobins;

     
     

(vii)   Protein   A   or   Protein   A   Gold

     
     

Conjugates;

     
     

(viii) Polystyrene latex beads;

     
     

(ix) Deactivated enzyme labeled human anti-

     
     

HIV reagent;

     
     

(x)  Enzyme  conjugates  of  antibodies  or

     
     

antigens or Protein A;

     
     

(xi)  Natural  or  synthetic  or  recombinant

     
     

antigens  relating  to  human  and  animal

     
     

diseases;

     
     

(xii) Antibodies (monoclonal or polyclonal)

     
     

relating to human and animal diseases;

     
     

(xiii) Stabilizers for the Enzyme conjugate;

     

189.

29 or 38

 

Gibberellic acid

5%

-

-

             

190.

29

 

DL-2 Aminobutanol, Diethyl malonate, Triethyl

5%

-

-

     

orthoformate, Aceto butyrolactone, Thymidine,

     
     

Artemisinin

     

191.

29

 

Maltol, for use in the manufacture of deferiprone

Nil

-

9

             

192.

29 or 38

 

Alkyl esters of long chain fatty acids obtained

10%

-

-

     

from vegetable oils, commonly known as bio-

     
     

diesels

     

193.

2901,

 

All goods

2.5%

-

-

 

2902

         
 

(except

2902

       
 

43 00, 2902 50

       
 

00)

         

 

 

 

 

194.

2902 41 00

 

o-Xylene

Nil

-

-

           

195.

2903 (except

All goods

5%

-

-

 

2903

11

10,

       
 

2903

12

00,

       
 

2903

13

00,

       
 

2903

22

00)

       
 

or 2904

         

196.

2902 43 00

 

p-Xylene

Nil

-

-

             

197.

2902 50 00

 

Styrene

2%

-

-

             

198.

2903 15 00

 

Ethylene dichloride (EDC)

2%

-

-

             

199.

2903 21 00

 

Vinyl chloride monomer (VCM)

2%

-

-

             

200.

2905 11 00

 

Methyl alcohol

5%

-

-

             

201.

2905 31 00

 

Mono ethylene glycol (MEG)

5%

-

-

             

202.

2907 2300

 

Bis-phenol A

Nil

-

-

             

203.

2910 3000

 

Epichlorohydrin

2.5%

-

-

           

204.

2914 61 00,

Anthraquinone  or  2-Ethyl  Anthraquinone,  for

2.5%

-

9

 

2914 69 90

 

use in manufacture of Hydrogen Peroxide

     

205.

2916 12 10

Butyl acrylate

5%

-

-

             

206.

2917 36 00

 

Purified Terephthalic Acid (PTA), Medium

5%

-

-

       

Quality Terephthalic Acid (MTA) and Qualified

     
       

Terephthalic Acid (QTA)

     

207.

2917 37 00

 

Dimethyl terephthalate (DMT)

5%

-

-

             

208.

2926 10 00

 

Acrylonitrile

2.5%

-

-

             

209.

2929 10 90

 

Diphenylmethane  4,  4-diisocyanate  (MDI)  for

Nil

-

9

       

use in the manufacture of spandex yarn

     

210.

293371 00

 

Caprolactam

7.5%

-

-

           

211.

2905 43 00,

All goods

20%

-

-

 

2905 44 00,

       
 

3301,

           
 

3501,

           
 

3502,

           
 

3503,

           
 

3504,

           
 

3505,

           
 

3809 10 00,

       

212.

30

   

Japanese Encephalitis (JE) vaccine, imported by

Nil

-

-

       

the   Andhra   Pradesh   Government   through

     
       

UNICEF

     

213.

30 or any

 

Drugs and materials

Nil

-

20

 

other

           
 

Chapter

         
           

214.

Any Chapter

Artificial Plasma

5%

-

-

           

215.

Any Chapter

The Blood group sera, namely: -

Nil

-

-

       

Anti C., anti E., anti c., anti e., anti M., anti N.,

     
       

anti Le., anti Pl., anti S., anti human globulin

     
       

sera, anti F., anti kell, anti cellane, anti Jka., and

     
       

anti I

     

216.

Any Chapter

Artificial kidney

Nil

-

-

           

217.

Any Chapter

All types of contraceptives

Nil

-

-

               
       

14

     

 

 


 

 

218.

30029030

Probiotics

5%

-

-

           

219.

31(Except

All goods

7.5%

-

-

 

31022100,

       
 

31025000,

       
 

31043000,

       
 

31052000,

       
 

31053000,

       
 

31054000,

       
 

31055100,

       
 

31055900,

       
 

31056000,

       
 

31059010,

       
 

31059090)

       

220.

31

Kyanite salts, in a form indicative of their use

5%

-

-

   

for manurial purpose

     

221.

31

Muriate of potash, for use as manure or for the

5%

-

-

   

production of complex fertilisers

     

222.

31

Ammonium  phosphate  or  ammonium  nitro-

5%

-

-

   

phosphate,  for  use  as  manure  or  for  the

     
   

production of complex fertilisers

     

223.

31

Composite Fertilisers

5%

-

-

           

224.

31

Potassium Nitrate, in a form indicative of its use

5%

-

-

   

for manurial purpose

     

225.

31

I.  The  following  Water  Soluble  Fertilizers

     
   

included in Schedule 1, part A of the Fertilizers

     
   

Control Order, namely:-

     
   

(a) Potassium nitrate (13:0:45)

5%

-

-

   

(b) Calcium nitrate

5%

-

-

   

(c) Mono ammonium phosphate

5%

-

-

   

(d) Mono potassium phosphate (0:52:34)

2.5%

-

-

   

(e)13:40:13 NPK fertilizers

2.5%

-

-

   

(f) 18:18:18 NPK fertilizers

2.5%

-

-

   

(g) NPK 13:05:26

2.5%

-

-

   

(h) 20:20:20 NPK fertilizers

2.5%

-

-

   

(i) 6:12:36 NPK fertilizers

2.5%

-

-

   

(j) Potassium magnesium sulphate

2.5%

-

-

   

(k) 19:19:19 NPK fertilizers

2.5%

-

-

   

(l) NPK 12:30:15

2.5%

-

-

   

(m) NPK 12:32:14

2.5%

-

-

   

II. The following Liquid fertilizers included in

     
   

schedule  1  part  A  of  the  Fertilizers  Control

     
   

Order, namely:-

     
   

(a) Super phosphoric acid ( 70% P2 O5)

5%

-

-

   

(b)   Ammonium   poly   phosphate   (10-34-0)

5%

-

-

   

(Liquid)

     
   

(c ) Zincated phosphate ( Suspension)

5%

-

-

226.

3102 10 00

Urea

5%

-

-

           

227.

3104 30 00

Potassium  sulphate,  containing  not  more  than

5%

-

-

   

52% by weight of potassium oxide

     

228.

3105 30 00

Diammonium phosphate, for use as manure or

5%

-

-

   

for the production of complex fertilisers

     

229.

32, 34, 38,

(a) Electric parts and wire rolls for fitting on

Nil

-

21

           

Click here to continue reading

 

 

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

Learn exports imports free of cost

 

 


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers