Notification No. 35/2017 Integrated Tax (Rate) DT on 30th October, 2017, GST

 

Seeks to amend notification No. 1/2017-Integrated Tax (Rate).

 

The Extract of GST Notification No. 35/2017 – Integrated Tax (Rate) is given below:

             Notification No. 35/2017 – Integrated Tax (Rate) , GST

 

 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

 

Notification No. 35/2017- Integrated Tax (Rate)

New Delhi, the 13^th October, 2017

 

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017, namely:-

 

In the said notification,-

 

(A)   in Schedule I - 5%,-

 

(i)  in S. No. 29, for the entry in column (2), the entry, “0802, 0813”, shall be substituted;

 

(ii)   after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“30A

0804

Mangoes sliced, dried” ;

 

(iii)     after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“99A	1905	or	Khakhra, plain chapatti or roti” ;
	2106

 

(iv)   after S. No. 101 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

  

“101A

 

2106 90

 

Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,-

(a)  bearing a registered brand name; or

 

(b)     bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]” ;

(v) in S. No. 164, for the entry in column (3), the entry,

 

“ (a)   kerosene oil PDS,

 

(b)         The following bunker fuels for use in ships or vessels, namely,

 

1. IFO 180 CST

 

1. IFO 380 CST”, shall be substituted;

 

(vi)  after S. No. 181 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

 “181A                 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia”;

 

(vii)  after S. No. 187 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“187A

3915

Waste, parings or scrap, of plastics”;

 

(viii)  after S. No. 188 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“188A    4004 00 00       Waste, parings or scrap of rubber (other than hard rubber)”;

 

(ix)  after S. No. 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“191A

4017

Waste or scrap of hard rubber”;

 (x)  after S. No. 198A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

  

“198 B      4707     Recovered waste or scrap of paper or paperboard”;

  

(xi)  S. No. 201A and entries relating thereto shall be omitted;

 

(xii)  after S. No. 218 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

  

“218A                                 5605 0010 Real zari thread (gold) and silver thread, combined with textile thread”;

 

(xiv)  after S. No. 228 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“228A

7001

Cullet or other waste or scrap of glass”;

 

(xv)  after S. No. 234 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“234A      84       or    E-waste

 

85                         Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23^rd March, 2016, including the components, consumables, parts and spares which make these products operational”;

 

(xvi)     after S. No. 263A and the entries relating thereto, the following serial number and

 

the    entries shall be inserted, namely:-

 

“264	Any	Biomass briquettes” ;
	chapter

 

(B)  in Schedule II-12%,-

 

(i)          in S. No. 16, in column (3), for the words and brackets “Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried”, the words and brackets, “Dates (soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried”, shall be substituted;

 

(ii)          in S. No. 17, in column (3), for the words figure and brackets, “dried fruits of Chapter 8[other than tamarind, dried]”, the words, figure and brackets, “dried fruits of

 

Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled]”, shall be substituted;

 

(iii)   in S. No. 46, for the entry in column (3), the following entry shall be substituted namely: -

 

“Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], put up in unit container and,-

 

(a)  bearing a registered brand name; or

 

(b)  bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]”;

(iv)  S. No. 111 and the entries relating thereto, shall be omitted;

 

(v)   after S. No. 132 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

 

“132A	5401	Sewing thread of manmade filaments, whether or not
		put up for retail sale
132B	5402, 5403,	Synthetic or artificial filament yarns
	5404,5405,5406
132C	5508	Sewing thread of manmade staple fibres
132D	5509, 5510, 5511	Yarn of manmade staple fibres”;

 

(vi)   in S. No. 137, in the entry in column (3), the words and figures “such as Real zari thread (gold) and silver thread, combined with textile thread),” shall be omitted;

 

(C)    in Schedule III-18%,-

 

(i)   in S. No. 16, in column (3), for the words “other than pizza bread”, the words, “other than pizza bread, khakhra, plain chapatti or roti”, shall be substituted;

 

(ii)   in S. No. 23, in column (3), for the words “preparations in ready for consumption form”, the words, “preparations in ready for consumption form, khakhra”, shall be substituted;

 

(iii)   after S. No. 54 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

 

“54A

3213

Poster colour” ;

 

(iv)   in S. No. 63, for the entry in column (3), the entry, “Modelling pastes, including those put up for children's amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)”, shall be substituted;

 

(v)  S. No. 102 and the entries relating thereto, shall be omitted;

 

(vi)  in S. No. 114, in column (3), for the words and brackets “Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom”, the words and brackets “powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)” shall be substituted;

 

(vii)  S. No. 158 and entries related thereto shall be omitted;

 

(viii)  in S. No. 159, for the entry in column (3), the entry “All goods other than synthetic filament yarns”, shall be substituted;

 

(ix)   in S. No. 160, for the entry in column (3), the entry “All goods other than artificial filament yarns”, shall be substituted;

(x)  S. No. 164 and entries related thereto shall be omitted;

 

(xi)  S. No. 165 and entries related thereto shall be omitted;

 

(xii)  after S. No. 177 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“177A	6802	All goods other than:-
		(i)	all goods of marble and granite;
		(ii)	Statues,  statuettes,  pedestals;  high  or  low  reliefs,
			crosses,  figures  of  animals,  bowls,  vases,  cups,
			cachou boxes, writing sets, ashtrays, paper weights,
			artificial  fruit  and  foliage,  etc.;  other  ornamental
			goods essentially of stone” ;

 

(xiii)  in S. No. 188, and entries relating thereto, shall be omitted;

 

(xiv)   after S. No. 303 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“303A	8305	Fittings for loose-leaf binders or files, letter clips, letter corners,
		paper clips, indexing tags and similar office articles, of base
		metal; staples in strips (for example, for offices, upholstery,
		packaging), of base metal” ;

 

(xv)   after S. No. 308 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

 

“308A	84	Parts suitable for use solely or principally with fixed Speed
		Diesel Engines of power not exceeding 15HP
308B	84 or 85	Parts suitable for use solely or principally with power driven
		pumps primarily designed for handling water, namely,
		centrifugal pumps( horizontal and vertical), deep tube-well
		turbine pumps, submersible pumps, axial flow and mixed flow
		vertical pumps”;

 

(xvi)   after S. No. 369 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“369A

8483

Plain shaft bearings” ;

 

(D)   in Schedule-IV-28%, -

 

(i)   in S. No. 23, in column (3), for the words, “pans or in similar forms or packings”, the words and brackets, “pans or in similar forms or packings [other than poster colour]”, shall be substituted;

 

(ii)  S. No. 34 and entries related thereto shall be omitted;