Notification from Customs No.50/2017 part 11

 
 

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
 
 

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GST Exemption list of goods and services

 

 
 
 

367.

7202 60 00

Ferro-nickel

       

2.5%

-

-

             

368.

7204

 

Melting  scrap  of  iron  or  steel  (other  than

2.5%

-

-

     

stainless steel)

             

369.

7204 21

Scrap  of  stainless  steel,  for  the  purpose  of

2.5%

-

-

     

melting

               

370.

7206,

 

All goods

         

10%

-

-

 

7207,

                   
 

7213,

                   
 

7214,

                   
 

7215,

                   
 

7216,

                   
 

7217,

                   
 

7221,

                   
 

7222,

                   
 

7223,

                   
 

7225 (except

                 
 

7225 11 00,

                 
 

7225 3090,

                 
 

7225 4019,

                 
 

7225 50 or

                 
 

7225 9900),

                 
 

7226 (except

                 
 

7226 11 00)

                 
 

7227 or 7228

                 

371.

7208,

 

All goods

         

12.5%

-

-

 

7209,

                   
 

7210,

                   
 

7211,

                   
 

7212,

                   
 

7225

30 90,

                 
 

7225

40 19,

                 
 

7225

50 or

                 
 

7225

99 00

                 

372.

7208

 

Hot  rolled  coils  for  use  in  manufacture  of

10%

-

9

     

welded tubes and pipes falling under heading

     
     

7305 or 7306

             

373.

7212

40 00

Co-polymer coated MS tapes / stainless steel

10%

-

9

     

tapes

for

use

in

manufacture

of

     
     

telecommunication   grade   optical   fibres   or

     
     

optical fibre cables

           

374.

7225

19 90

Magnesium  Oxide  (MgO)  coated  cold  rolled

5%

-

9

     

steel coils for use in manufacture of cold rolled

     
     

grain oriented steel (CRGO) falling under 7225

     
     

11 00

               

375.

7225

 

The following goods, namely: -

       
     

(i) hot rolled coils;

   

5%

-

9

     

(ii)   cold-rolled   Magnesium   Oxide

5%

-

9

     

(MgO) coated and annealed steel;

       
     

(iii)  hot  rolled  annealed  and  pickled

5%

-

9

     

coils;

             
     

(iv) cold rolled full hard,

 

5%

-

9

     

for  the  manufacture  of  cold  rolled  grain

     
     

oriented  steel  (CRGO)  steel  falling  under

     
     

tariff item 7225 11 00

           

376.

7219, 7220

All goods other than seconds and defectives

 

7.5%

-

-

                       
             

28

       

 


 

 
 
   

transmission project

     
           

399.

84 or any

The following goods (other than old and used)

     
 

other

for use in man-made or synthetic fibre or yarn

     
 

Chapter

industry, namely:-

     
   

(1) Machinery or equipment specified in List 11;

5%

-

-

   

(2) Parts for manufacture of the goods at (1)

5%

-

9

400.

84 or any

The following goods(other than old and used)

     
 

other

for use in textiles industry; namely:-

     
 

Chapter

(1)  Machinery or equipment specified in List

5%

-

-

   

12;

     
   

(2)  Parts for manufacture of the goods at (1)

5%

-

9

401.

Any Chapter

All items of equipment including machinery and

Nil

-

46

   

rolling stock, procured by or on behalf of Delhi

     
   

Metro Rail Corporation Ltd. for use in-

     
   

(i) Delhi MRTS Project Phase-I; and

     
   

(ii) Specified corridors of Delhi MRTS

     
   

Project Phase-II, comprising of the

     
   

following, namely:-

     
   

(a)Vishwavidyalaya- Jahangirpuri;

     
   

(b) Central Secretariat-Qutab Minar (via

     
   

All India Institute of Medical Sciences);

     
   

(c ) Shahdara- Dilshad Garden;

     
   

(d) Indraprastha-New Ashok Nagar;

     
   

(e) Yamuna Bank-Anand Vihar-Inter State

     
   

Bus Terminus; and

     
   

(f)   Kirti   Nagar-Mundka   (along   with

     
   

operational  Link  to  Sahadara-  Rithala

     
   

corridor)

     

402.

84 or 85

The following goods, for use in the manufacture

Nil

-

9

   

of   static   converters   for   automatic   data

     
   

processing  machines   and  units   thereof   of

     
   

heading/sub-heading/  tariff  item  8443  31  00,

     
   

8443 32 00, 8471, 8517 62, 8528 42 00,

     
   

8528 49 00, 8528 52 00 or 8528 62 00, namely:-

     
   

(a) Populated printed circuit boards falling

     
   

under sub-heading/ tariff item 8443 99 or

     
   

8473 30 or 8517 70 10 or 8529 90 90;

     
   

(b) Transformers falling under tariff item

     
   

8504 31 00;

     
   

(c)  All  goods  falling  under  sub-heading

     
   

8504 90;

     
   

(d) SMF Battery falling under tariff item

     
   

8507 20 00;

     
   

(e)  Enamelled  copper  wire  falling  under

     
   

heading 8544

     

403.

84 or any

Parts  and  raw  materials  for  manufacture  of

Nil

-

47

 

other

goods  to  be  supplied  in  connection  with  the

     
 

Chapter

purposes  of  off-  shore  oil  exploration  or

     
   

exploitation

     
           

404.

84 or any other

Goods  specified  in  List  33  required  in

Nil

5%

48

 

Chapter

connection with:

     
   

(a) petroleum  operations  undertaken  under

     
   

petroleum  exploration  licenses  or  mining

     
   

leases, granted by the Government of India

     

30

 

   

or  any State  Government  to the  Oil  and

     
   

Natural  Gas  Corporation  or  Oil  India

     
   

Limited on nomination basis,

       
   

(b) petroleum

operations

undertaken

under

     
   

specified contracts

         
   

(c) petroleum  operations  undertaken  under

     
   

specified   contracts   under   the   New

     
   

Exploration Licensing Policy

       
   

(d) petroleum

operations

undertaken

under

     
   

specified  contracts  under  the  Marginal

     
   

Field Policy (MFP)

         
   

(e) coal  bed  methane  operations  undertaken

     
   

under  specified  contracts  under  the  Coal

     
   

Bed Methane Policy

         

405.

84 or any

The following goods, namely:-

       
 

other

(1) Wind operated electricity generators upto 30

5%

-

49

 

Chapter

KW and wind operated battery chargers upto 30

     
   

KW

           
   

(2) Parts of wind operated electricity generators,

5%

-

49

   

for the manufacture or the maintenance of wind

     
   

operated electricity generators, namely:-

       
   

(a) Special bearings,

         
   

(b) Gear box,

         
   

(c) Yaw components,

         
   

(d) Wind turbine controllers, and

       
   

(e ) Parts of the goods specified at (a) to (d)

     
   

(3) Blades for rotor of wind operated electricity

5%

-

49

   

generators,   for   the   manufacture   or   the

     
   

maintenance   of   wind   operated   electricity

     
   

generators

           
   

(4) Parts for the manufacture or the maintenance

5%

-

49

   

of blades for rotor of wind operated electricity

     
   

generators

           
   

(5) Raw materials for the manufacture of –

 

5%

-

49

   

(a)  blades  for  rotor  of  wind  operated

     
   

electricity generators, or

         
   

(b) parts, sub-parts of such blades

       

406.

84 or any

Permanent  magnets  for  manufacture  of  PM

5%

-

24

 

other

synchronous generators above 500KW for use in

     
 

Chapter

wind operated electricity generators

       

407.

84 or any

Goods required for,-

   

Nil

-

50

 

other

(a)  the  substitution  of  ozone  depleting

     
 

Chapter

substances (ODS);

         
   

(b) the setting up of new capacity with non

     
   

– ODS technology.

         
   

Explanation.- “Goods” , for the purpose of this

     
   

entry   means   goods   which   are   designed

     
   

exclusively for non-ODS technology

       

408.

84 or any

(A)  Machinery,  instruments,  apparatus  and

5%

_

51

 

other

appliances, as well as parts (whether finished or

     
 

Chapter

not)  or  raw  materials  for  the  manufacture  of

     
   

aforesaid  items  and  their  parts,  required  for

     
   

renovation or modernization of a fertilizer plant;

     

 

 

 

   

and

     
   

(B) spare parts, other raw materials (including

     
   

semi-finished material) or consumables stores,

     
   

essential for maintenance of the fertilizer plant

     
   

mentioned above

     

409.

84 or any

Goods specified in List 13 required for setting

5%

-

-

 

other

up crude petroleum refinery

     
 

Chapter

       

410.

84 or any

The following goods, namely:-

5%

-

52

 

other

(1)  Kits  required  for  the  conversion  of

     
 

Chapter

motor- spirit or diesel driven vehicles into

     
   

Compressed Natural Gas driven or Propane

     
   

driven or Liquefied Petroleum Gas driven

     
   

vehicles;

     
   

(2) Parts of the kits specified at (1)

     

411.

84 or any

Goods   specified   in   List   14   required   for

Nil

-

14

 

other

construction of roads

     
 

Chapter

       

412.

84 or any

Goods   specified   in   List   15   required   for

Nil

-

14

 

other

construction of roads

     
 

Chapter

       

413.

84 or any

All goods, for renovation or modernization of a

5%

-

53

 

other

power  generation  plant  (other  than  captive

     
 

Chapter

power generation plant)

     

414.

84 or any

All goods, imported by a manufacturer- supplier

5%

-

54

 

other

for  the  manufacture  and  supply  of  machinery

     
 

Chapter

and  equipment  to  a  power  generation  plant

     
   

(other than captive power generation plant)

     

415.

84 or any

(a) Parts of catalytic convertors, for manufacture

5%

-

9

 

other

of catalytic convertors

     
 

Chapter

(b)  The  following  goods  for  manufacture  of

5%

-

9

   

catalytic convertors and their parts,

     
   

namely:-

     
   

(i) Palladium

     
   

(ii) Platinum

     
   

(iii) Rhodium

     
   

(iv) Raw Substrate (ceramic)

     
   

(v) Washcoated Substrate (ceramic)

     
   

(vi) Raw Substrate (metal)

     
   

(vii) Washcoated Substrate (metal)

     
   

(viii) Noble Metal Solution

     
   

(ix) Noble Metal Compounds

     
   

(x) Stainless Steel wire cloth stripe (falling

     
   

under CTH 7314 14 10)

     
   

(xi) Wash Coat (falling under CTH 3824 99

     
   

90)

     

416.

2825 60 20

Ceria  zirconia  compounds  for  use  in  the

5%

-

9

   

manufacture of washcoat for catalytic converters

     

417.

2846 10 90

Cerium compounds for use in the manufacture

5%

-

9

   

of washcoat for catalytic converters

     

418.

3824 90 90

Zeolite for use in the manufacture of washcoat

5%

-

9

   

for catalytic converters

     

419.

2818 20 90

Aluminium Oxide for use in the manufacture of

5%

-

9

   

washcoat for catalytic converters

     

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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

 

 

 

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