Customs Notification no. 50/2017 part 3

 

 

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 no. 50.2017 part 3Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

 

Click here to read previous page 

 

107.

2207 20 00

 

Denatured  ethyl  alcohol  (ethanol)  for  use  in

2.5%

-

9

 

manufacture of excisable goods.

     
               

108.

2208

   

Angostura bitters

5%

-

-

           

109.

23, 28, 29, 30

Veterinary drugs and other goods specified in

10%

-

-

 

or 38

   

List 2

     

110.

230120

 

All goods

5%

-

-

             

111.

2302 10 10

 

Maize Bran

Nil

-

-

             

112.

2302 40 00

 

Bran, sharps and other residues, whether or not

15%

-

-

       

in the form of pellets, derived from the sifting,

     
       

milling or other working of rice.

     

113.

2301 20,

 

Fin fish feed

Nil

-

-

 

2309

90

32,

       
 

2309 90 39

         

114.

2304, 2305 or

All goods

15%

-

-

 

2306

           

115.

2304

   

Dietary soya fibre

15%

-

-

               

116.

2306

   

De-oiled rice bran oil cake

Nil

-

-

             

117.

2309 10 00

 

All goods

20%

-

-

             

118.

2309 90

 

Feed additives or pre-mixes

20%

-

-

               

119.

2309 90

   

Prawn feed, shrimp larvae feed and fish feed in

5%

-

-

       

pellet form.

     
       

Explanation.- For the removal of doubt,“prawn

     
       

feed” shall mean goods-

     
       

(i) which are capable of being used as prawn

     
       

feed,  as  such,  without  any  addition  or

     
       

alteration thereto; and

     
       

(ii) in which the proportion of vitamin pre-

     
       

mixes or vitamins, by weight, shall not exceed

     
       

the standard input output norms (SION) for

     
       

prawn feed as contained in the Public Notice

     
       

No. 1 (RE-88)/1997-2002, dated the 24th June,

     
       

1998 (as amended from time to time) of the

     
       

Government  of  India,  in  the  Ministry  of

     
       

Commerce and Industry.

     

120.

25

(except

All goods

5%

-

-

 

2515,

2516,

       
 

2523, 2524)

         

121.

2503 00

 

Crude or unrefined sulphur

2.5%

-

-

             

122.

2505 10 11,

 

Silica Sands

2.5%

-

-

 

2505 10 12,

         
 

2505 10 19

         

123.

2510

   

Rock phosphate

2.5%

-

-

             

124.

2515 11 00,

 

All goods, other than,-

10%

-

-

 

2515 12 10,

 

(i) Rough Marble and Travertine blocks;

     
 

2515 12 20,

 

(ii) Marble slabs

     
 

2515 12 90,

         
 

2516 11 00,

         
 

2516 12 00

         

125.

2515 12 20

 

Marble slabs

20%

-

-

               

126.

2518

   

Dolomite  for  metallurgical  use  conforming  to

2.5%

-

-

       

IS:10346-2004

     

 

127.

2520 10

 

Gypsum

 

2.5%

-

-

             

128.

2521

 

Limestone for metallurgical use conforming to

2.5%

-

-

     

IS:10345-2004

     

129.

2523 29

 

All goods

Nil

-

-

             

130.

2528

 

Boron ores

Nil

-

-

           

131.

2529 22 00

Acid grade fluorspar

5%

-

-

             

132.

25,  28,

38  or

The following goods, when imported for use in

5%

-

9

 

39

 

the  manufacture  of  refractory  products  falling

     
     

under Chapters 38, 68 or 69, namely:-

     
     

(A)

       
     

(1)  Aluminous cement

     
     

(2) Silicon metal (99%)

     
     

(3)

Micro/fumed silica

     
     

(4)  Brown fused alumina

     
     

(5)

Sintered/tabular alumina

     
     

(6)

Fused zirconia

     
     

(7)  Sodium hexameta phosphate

     
     

(8)

Silicon carbide

     
     

(9) Boron carbide

     
     

(10)

Reactive alumina

     
     

(11) Fused silica; and

     
     

(B) Phenolic resin

5%

-

9

133.

26

 

Gold  ores  and  concentrates  for  use  in  the

Nil

-

9 and 12

     

manufacture of gold

     

134.

2601 to 2617

All goods

2.5%

-

-

           

135.

2604 00 00

Nickel ore and concentrate

Nil

-

-

           

136.

2612 10 00

Uranium concentrate (U308), for generation of

Nil

-

-

     

nuclear power

     

137.

2620 11 00,

All goods

5%

-

-

 

2620 19

00

         

138.

2620 30

 

All goods

5%

-

-

             

139.

27

 

The following bunker fuels for use in ships or

Nil

-

13

     

vessels, namely:-

     
     

(i) IFO 180 CST;

     
     

(ii) IFO 380 CST

     

140.

2701 11 00,

All goods

2.5%

-

-

 

2701 12 00,

         
 

2701 19

           

141.

2701 20,

 

All goods

     
 

2702,

     

2.5%

-

-

 

2703

           

142.

2704,

 

All goods

     
 

2705,

     

5%

-

-

 

2706

           

143.

2707

 

All goods

2.5%

-

-

             

144.

2708

 

All goods

5%

-

-

           

145.

2709 00 00

All goods

Nil

-

-

               

146.

2710

 

Avgas

 

Nil

-

-

             

147.

2710,

 

All goods(including naphtha),other than goods

5%

-

-

 

2711,

 

mentioned  at  Sr.  Nos.  148,  149,  150,  151,

     
 

2712,

 

153,158.

       

 

 

2713,

                 
 

2714 or

               
 

2715

                 

148.

2710

   

Naphtha, when imported by RatnagiriGas and

Nil

-

-

       

Power  Private  Limited  (RGPPL),  for  use  in

     
       

generation of electricity in the power plants of

     
       

Ratnagiri  Gas  and  Power  Private  Limited

     
       

(RGPPL)   at   Dabhol,   District   Ratnagiri,

     
       

Maharashtra

           

149.

2710

   

Naphtha,  when  imported  for  generation  of

Nil

-

-

       

electrical  energy by  a  generating company  as

     
       

defined in section 2(28) of the Electricity Act,

     
       

2003 (36 of 2003) to supply electrical energy or

     
       

to engage in the business of supplying electrical

     
       

energy:

           
       

Provided  that  the  exemption  shall  not  be

     
       

available if such naphtha is used for generation

     
       

of electrical energy by captive generating plant

     
       

as defined in section 2(8) of the Electricity Act,

     
       

2003 (36 of 2003).

         

150.

2710 or

 

All goods, for the manufacture of Fertilisers

Nil

-

9

 

2714 90

               

151.

2710 19

 

Kerosene   imported   by   the   Indian   Oil

Nil

-

-

       

Corporation

Limited,

Hindustan

Petroleum

     
       

Corporation

Limited,

Bharat

Petroleum

     
       

Corporation Limited and IBP Company Limited

     
       

for ultimate sale through the Public Distribution

     
       

System.

           
       

Explanation.-“Kerosene”

means

any

     
       

hydrocarbon oil (excluding mineral colza oil and

     
       

white spirit) which has a smoke point of 18 mm

     
       

or more (determined in the apparatus known as

     
       

the smoke point lamp in the manner indicated in

     
       

the  Bureau  of  Indian  Standards  specifications

     
       

ISI : 1448 (P- 31)-1968 and is ordinarily used as

     
       

an illuminant in oil burning lamps.

       

152.

27111200,

 

All goods

     

5%

-

-

 

27111300

               

153.

2711

12

00,

Liquefied propane and butane mixture, liquefied

Nil

-

-

 

2711

13

00,

propane,   liquefied   butane   and   liquefied

     
 

2711 19 00

 

petroleum gases (LPG) imported by the Indian

     
       

Oil  Corporation  Limited,Hindustan

Petroleum

     
       

Corporation   Limited   or   Bharat   Petroleum

     
       

Corporation  Limited  for  supply  to  household

     
       

domestic   consumers   or   to   Non-Domestic

     
       

Exempted Category (NDEC) customers

     

154.

2711 19 00

 

Liquefied petroleum gases(LPG)

 

5%

-

-

               

155.

2711

   

Liquefied petroleum gases (LPG), in excess of

Nil

-

9

       

the  quantity  of  petroleum  gases  and  other

     
       

gaseous   hydrocarbons   consumed   in   the

     
       

manufacture  of  polyisobutylene  by  the  unit

     
       

located in Domestic Tariff Area (DTA), received

     
       

from the unit located in Special Economic Zone

     
       

(SEZ) and returned by the DTA unit to the SEZ

     

 

10

 

   

unit from where such Liquefied petroleum gases

       
   

(LPG) were received.

         
   

Explanation. - For the purposes of this entry, the

       
   

quantity  of  the  petroleum  gases  and  other

       
   

gaseous   hydrocarbons   consumed   in   the

       
   

manufacture   of   polyisobutylene   shall   be

       
   

calculated by subtracting from the quantity of

       
   

the  said  gases  received  by  the  DTA  unit

       
   

manufacturing polyisobutylene, the quantity of

       
   

the said gases returned by the said unit to the

       
   

SEZ unit.

         

156.

2711 12 00

Propane

   

2.5%

 

-

-

                 

157.

2711 13 00

Butanes

   

2.5%

 

-

-

               

158.

2713

Petroleum coke

 

2.5%

 

-

-

             

159.

27  or  34  or

Following    material    and    equipment    for

Nil

 

-

14

 

8705

construction  of  roads  based  on  the  bio-based

       
   

asphalt, namely:-

         
   

(i) Bio-based asphalt sealer and preservation

       
   

agent;

         
   

(ii) Millings remover and crack filler;

         
   

(iii)   Asphalt   remover   and   corrosion

       
   

protectant;

         
   

(iv) Sprayer system for bio-based Asphalt

       
               

160.

2716 00 00

All goods, other than goods mentioned at

S. No.

Nil

 

-

-

   

162, 163, 164, 165 and 166.

         

161.

2716 00 00

Electrical  energy  originating  from  Nepal  and

Nil

 

-

-

   

Bhutan

           

162.

2716 00 00

Electrical energy supplied from Processing Area

Paisa

per

   
   

of  SEZ  to  Domestic  Tariff  Area  (DTA),

KWh

     
   

generated using-

         
   

(a) imported coal as fuel

 

40

 

-

-

   

(b) domestic coal as fuel

 

65

 

-

-

   

(c) mix of domestic gas/RLNG (Regasified

59

 

-

-

     

Liquefied Natural Gas) as fuel

 

89

 

-

-

   

(d) RLNG as fuel

   

163.

2716 00 00

Electricalenergysuppliedfrom    Non-

Paisa

per

   
   

Processing  Area  of  SEZ  to  Domestic  Tariff

KWh

     
   

Area, generated using-

         
   

(a)  imported coal as fuel

 

24

 

-

-

   

(b)  domestic coal as fuel

 

24

 

-

-

   

(c)  mix of domestic gas/RLNG as fuel

18

 

-

-

   

(d)

RLNG as fuel

 

21

 

-

-

164.

2716 00 00

Electrical  energy  supplied  to  DTA  by  power

Nil

 

-

15

   

plants of 1000MW or above, and granted formal

       
   

approval  for  setting  up  in  SEZ  prior  to  27th

       
   

February, 2009.

         

165.

2716 00 00

Electrical   energy   supplied   to   DTA

from

Paisa

per

   
   

power plants of less than 1000MW, and granted

KWh

     
   

formal approval for setting up in SEZ prior to

       
   

27th February, 2009-

         
   

(a)

imported coal as fuel

 

24

 

-

15

   

(b)

domestic coal as fuel

 

24

 

-

15

 

 

         

(c)  mix of domestic gas/RLNG as fuel

18

-

15

         

(d)  RLNG as fuel

       

21

-

15

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

         

 

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


 

GST exemptions for SME

 

GST, Composition scheme changes

 

GST council meet decision as on 06th October, 2017

 

Minimized GST rate on Biomass briquettes

 

Reduced GST rate on Parts of power driven pumps designed for water handling

 

Reduced GST rate on Parts suitable for Speed Diesel Engines of power not exceeding 15HP

 

Minimized GST rate on Real Zari

 

Minimized GST rate on Sewing thread of manmade staple fibres

 

Reduced GST rate on All synthetic filament yarn, such as nylon, polyester, acrylic, etc.

 

Reduced GST rate on Sewing thread of manmade filaments, whether or not put up for retail sale

 

Minimized GST rate on Duty credit scrips

 

Diminished GST rate on Rubber waste, parings or scrap

 

Reduced GST rate on Plastic waste, parings or scrap

 

Reduced GST rate on Modelling paste for children amusement

 

Reduced GST rate on Ayurvedic, Unani, Siddha, Homeopathy medicines, other than those bearing a brand name

 

Reduced GST rate on Food preparations put up in unit containers

 

 

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

 

Service Tariff Code for GST

 

Registration procedures and formalities to obtain GSTIN

 

How many digits in GSTIN under Goods and Service Tax registration

 

Would multiple registration be allowed under Goods and Service Tax (GSTIN)?

 

 Procedure for obtaining Registration number of GSTIN

 

Procedures to get GST Registration number for IT exempted proprietorship firms.

 

 Process of application for registration under GST Act to obtain GSTIN

 

Different application Forms for registration under Goods and Service Tax Act (GSTIN)

 

 Application for registration under GST Act to obtain GSTIN

 

GST registration and returns filing procedures for PSUs and Government entities

 

Re-registration of GST, Goods and Service Tax.

 

 Cancellation of registration of GST

 

All about registration of GST in India, FAQ

 

Cancellation of GST Registration in India, FAQ

 

Can a person without GST registration claim ITC?

 

 Why separate Registration of GST in each state in India, for each business.

 

 Latest date to file GST registration in India

 

Procedures to obtain GST registration for non-resident taxable person

 

Is digital signature option available under registration of GST in India?

 

 Advantages of GST registration in India

 

Who has to obtain GST registration in India?       

 

Does GST registration number of my firm change time to time in India?

 

 Is GST registration required for a public sector undertaking?

 

 Is amendment of GST registration allowed in India?

 



Discussion Forum

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