Customs Notification 50/2017 part 7

 

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 7

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

 

 

 

 

Click here to read previous page

 
 

83 or any

electric lamp / table lamp / wall lamp / ceiling

     
 

other Chapter

lamp / door lamp / window lamp / garden lamp

     
     

(b)  Hinges,  metal  locks  and  back  of  photo

     
     

frames, and fittings for photo frame / box;

     
     

(c ) Wax items for candle holder / votive / cup;

     
     

(d) Chemicals / lacquer required for improved

     
     

finish of export product ;

       
     

(e) Motifs for attachment on export product;

     
     

(f)Severe

atmospheric

corrosion   inhibitor

     
     

(SACI) used as rust preventive concentrate for

     
     

coating  on  ornamental  painted  and  unpainted

     
     

cast iron

artware ;

       
     

(g) Heat resistant paint used on cast iron items

     
     

for ornamental fire place accessories;

     
     

(h) Wood polish materials ; and

     
     

(i) Poly films used for shrink wrapping and cling

     
     

– wrapping of artwares

       
     

(j) Wooden biscuit (splings-joining accessory for

     
     

wooden board);

       
     

(k) Decorative paper for lamp shade;

     
     

(l)  Sea  shell,  Mother  of  Pearl  (MOP),  Cattle

     
     

horn and Bone Materials;

     
     

(m) Prints for photo frames

     
     

(n) Animal hair materials for brushes;

     
     

(o) Copper adhesive tape 1/2” or less;

     
     

(p) adhesive copper foil1/8” to 1;

     
     

(q) Patina and patina bronze;

     
     

(r ) Analog clock movement;

     
     

(s)  Hardware  brass  and  metal  fittings  for

     
     

furniture;

         
     

(t) Handles/blades for cutlery;

     
     

(u) Glass sheet (clear or opaque or cloured glass)

     
     

for use with mosaic;

       
     

(v) Air and electric operated screw driver with

     
     

hose and couplings;

       
     

(w) Tool bits, for motorizer and screw driver;

     
     

(x) Glue applicator;

       
     

(y) Moisture measuring tools;

     
     

(z)  Air  operated  guns  and  tools  for  inserting

     
     

fasteners for brads, flexi- points, pins, staples,

     
     

nails and hinges;

       
     

(za) Power operated mitre saw;

     

230.

32,

84 or 96

Ink  cartridges,  ribbon

assembly,  ribbon  gear

5%

-

-

     

assembly,  ribbon  gear  carriage,  for  use  in

     
     

printers for computers

       

231.

3201,3202,

All goods

   

7.5%

-

-

 

3203,3204,

           
 

32050000,

           
 

3206

           
 

(except320611

           
 

and

3206  19

           
 

00)

or   3207

           
             

232.

3201 20 00

Wattle extract

 

2.5%

-

-

                 

 

 

 

233.

3201 90 20

Myrobalan fruit extract

2.5%

-

-

           

234.

3206 5000

Triband Phosphor

Nil

-

-

235.

3207 10 40

Ceramic colours

5%

-

-

236.

3207 40 00

All goods

5%

-

-

237.

3208,

3815,

The following goods for use in the manufacture

Nil

-

22

 

3901, or 3920

of  EVA  (Ethylene  Vinyl  Acetate)  sheets  or

     
     

backsheet, which are used in the manufacture of

     
     

solar photovoltaic cells or modules, namely:-

     
     

(i) EVA resin;

     
     

(ii) EVA masterbatch;

     
     

(iii) Poly ethylene terephthalate (PET) film;

     
     

(iv) Poly vinyl fluoride (PVF);

     
     

(v) Poly vinyl di-fluoride (PVDF);

     
     

(vi) Adhesive resin; and

     
     

(vii) Adhesive hardner

     

238.

32099090

Organic   /   inorganic   coating   material   for

5%

-

9

     

manufacture of electrical steel

     

239.

330210

 

All   goods   (excluding   compound   alcoholic

10%

-

-

     

preparations of a kind used for the manufacture

     
     

of beverages, of an alcoholic strength by volume

     
     

exceeding 0.5 per cent. Volume, determined at

     
     

20 degrees centigrade)

     

240.

3403

 

All goods

7.5%

-

 
           

241.

3404 20 00

Vinyl   Polyethylene   Glycol   for   use   in

7.5%

-

9

     

manufacture of Poly Carboxylate Ether

     

242.

35

 

The following goods for use in the manufacture

5%

-

9

     

of Plasma Volume Expanders, namely:-

     
     

(i) Hydroxyethyl starch,

     
     

(ii) Dextran

     

243.

3504

 

Isolated soya protein

10%

-

-

             

244.

37

 

Colour positive unexposed cinematographic film

5%

-

-

     

in jumbo rolls and colour negative unexposed

     
     

cinematographic film in rolls of  400 feet and

     
     

1000 feet

     

245.

3701 20 00 or

Instant print film

5%

-

-

 

3702

         

246.

3704

 

Cinematographic   films,   exposed   but   not

Nil

-

-

     

developed

     

247.

Any Chapter

Promotional material (like Trailers, making of

Nil

-

23

     

film  etc.)  imported  in  the  form  of  electronic

     
     

promotion kits (EPK)/ beta cams

     

248.

38

 

Dipping oil, Paclobutrazol (Cultar)

10%

-

-

             

249.

38

 

Bio-pesticides, based on –

5%

-

-

     

(i) Bacillus thuringiensis var. kurstaki

     
     

(ii) Bacillus thuringiensis var. israelensis

     
     

(iii) Bacillus sphaericus

     
     

(iv) Saccharopolyspora spinosa

     

250.

3801,

 

All goods

7.5%

-

-

 

3802,

         
 

38030000,

       
 

3804,

         
 

3805,

         
     

17

     

 

 

3806,

               
 

3807,

               
 

3809 (except

               
 

38091000),

               
 

3810,

               
 

3812,

               
 

3815,

               
 

38160000,

               
 

3817,

               
 

38210000 or

               
 

3824 (except

               
 

3824 60)

               

251.

38231190,

All goods

     

7.5%

-

-

 

38231200,

               
 

38231300,

               
 

38231900, or

               
 

3823 70

               

252.

3823 11 90,

All goods for use in the manufacture of soaps

Nil

-

9

 

3823 12 00,

and oleochemicals

         
 

3823 13 00,

               
 

3823 19 00, or

               
 

2915 70

               

253.

3824 99 32,

The following goods for use in the  manufacture

2.5%

-

9

 

8505 11 90

of  Brushless  Direct  Current  (BLDC)  motors,

     
   

namely:-

           
   

(i)

Magnet

Resin

(Strontium

Ferrite

     
   

compound/before

 

formed,

before

     
   

magnetization);

           
   

(ii) Neodymium Magnet (before Magnetization)

     

254.

3815 90 00

Catalyst  for  use  in  the  manufacture  of  cast

5%

-

24

   

components   of   Wind   Operated   Electricity

     
   

Generator

           

255.

3909 40 90

Resin for use in the manufacture of cast

 

5%

-

24

   

components  of  Wind  Operated  Electricity

     
   

Generator

           

 

 

256.

39

   

Ethylene vinyl acetate (EVA)

7.5%

-

-

             

257.

39, 48 or

 

Tags, labels, stickers, belts, buttons or hangers,

Nil

-

-

 

any

 

other

imported by bonafide exporters

     
 

Chapter

         

258.

39

or

any

Security  fibre,  security  threads,  M-feature  for

Nil

-

9

 

chapter

 

use  in  the  manufacture  of  security  paper  by

     
       

Security  Paper  Mill,  Hoshangabad  and  Bank

     
       

Note Paper Mill India Private Limited, Mysore.

     

259.

39

or

any

Raw materials for use in manufacture of security

Nil

-

9

 

Chapter

 

fibre and security threads for supply to Security

     
       

Paper Mill, Hoshangabad and Bank Note Paper

     
       

Mill India Private Limited, Mysore for use in

     
       

manufacture of security paper.

     

 

260.

39, 72 and 81

The  following  goods,  for  the  manufacture

of

     
     

orthopaedic implants falling under sub-heading

     
     

9021 10, namely:-

       
     

(i) Special grade stainless steel;

 

Nil

-

9

     

(ii) Titanium alloys;

 

Nil

-

9

     

(iii) Cobalt-chrome alloys;

 

Nil

-

9

     

(iv) High-density polyethylene

 

Nil

-

9

               

261.

39 or 74

 

(i) Alatheon

 

Nil

-

9 and 25

     

(ii) Copper wire

       

262.

3901  to

3915

All goods

 

7.5%

-

-

 

(except

3903

         
 

& 3908)

           

263.

3901

 

The following polymers of ethylene,

 

7.5%

-

-

     

namely:-

       
     

(i) Low density polyethylene (LDPE),

       
     

(ii)  Linear  low  density  polyethylene

     
     

(LLDPE),

       
     

(iii) High density polyethylene (HDPE),

       
     

(iv) Linear medium density polyethylene

     
     

(LMDPE),

       
     

(v)  Linear  high  density  polyethylene

     
     

(LHDPE)

       

264.

3902

 

All goods other than poly iso butylene

 

7.5%

-

-

265.

3902

 

Capacitor  grades  polypropylene  granules

or

Nil

-

9

     

resins  for  the  manufacture  of  capacitor  grade

     
     

plastic film

       

266.

3903

 

All goods

 

7.5%

-

-

               

267.

3904

 

Polymers of vinyl chloride

 

7.5%

-

-

               

268.

3906 90

 

Sodium polyacrylate

 

5%

-

-

 

 

  1. 3906 90 90Super absorbent polymer (SAP) imported for use in the manufacture of the following, namely:-

 

     

(i) adult diapers;

5%

-

9

     

(ii)  all  goods  falling  under  chapter

5%

-

9

     

heading 9619, other than adult diapers

     

270.

3907

 

Polyester chips

5%

-

-

         
             

271.

3907 20 10

 

Polytetrametylene ether glycol, (PT MEG) for

Nil

-

9

     

use in the manufacture of spandex yarn

     

272.

3907 40 00

 

Polycarbonates

5%

-

-

             

273.

3908

 

Nylon chips

7.5%

-

-

             

274.

39139090

 

Compostable polymer or bio-plastic used in the

Nil

-

9

     

manufacture  of  bio  degradable  agro  mulching

     
     

films, nursery plantation pots and flower pots.

     

275.

3919 90 90

 

Water blocking tape for use in the manufacture

7.5%

-

9

     

of  insulated  wires  and  cables  falling  under

     
     

heading 8544 (except sub-heading 8544 11)

     

276.

4002 70 00

 

Ethylene  –  propylene  –  non-conjugated  diene

7.5%

-

9

     

rubber (EPDM) for use in the manufacture of

     
     

insulated wires and cables falling under heading

     
     

8544 (except sub-heading 8544 11)

     

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