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
Click here to know GST rate on Goods and Services
GST Exemption list of goods and services
367.
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7202 60 00
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Ferro-nickel
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2.5%
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-
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-
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368.
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7204
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Melting scrap of iron or steel (other than
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2.5%
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-
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-
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stainless steel)
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369.
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7204 21
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Scrap of stainless steel, for the purpose of
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2.5%
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-
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-
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melting
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370.
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7206,
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All goods
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10%
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-
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-
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7207,
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7213,
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7214,
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7215,
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7216,
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7217,
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7221,
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7222,
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7223,
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7225 (except
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7225 11 00,
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7225 3090,
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7225 4019,
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7225 50 or
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7225 9900),
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7226 (except
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7226 11 00)
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7227 or 7228
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371.
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7208,
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All goods
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12.5%
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-
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-
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7209,
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7210,
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7211,
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7212,
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7225
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30 90,
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7225
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40 19,
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7225
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50 or
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7225
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99 00
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372.
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7208
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Hot rolled coils for use in manufacture of
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10%
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-
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9
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welded tubes and pipes falling under heading
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7305 or 7306
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373.
|
7212
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40 00
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Co-polymer coated MS tapes / stainless steel
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10%
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-
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9
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tapes
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for
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use
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in
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manufacture
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of
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telecommunication grade optical fibres or
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optical fibre cables
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374.
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7225
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19 90
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Magnesium Oxide (MgO) coated cold rolled
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5%
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-
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9
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steel coils for use in manufacture of cold rolled
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grain oriented steel (CRGO) falling under 7225
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11 00
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375.
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7225
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The following goods, namely: -
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(i) hot rolled coils;
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5%
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-
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9
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(ii) cold-rolled Magnesium Oxide
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5%
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-
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9
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(MgO) coated and annealed steel;
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(iii) hot rolled annealed and pickled
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5%
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-
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9
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coils;
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(iv) cold rolled full hard,
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5%
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-
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9
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for the manufacture of cold rolled grain
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oriented steel (CRGO) steel falling under
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tariff item 7225 11 00
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376.
|
7219, 7220
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All goods other than seconds and defectives
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7.5%
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-
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-
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28
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transmission project
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399.
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84 or any
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The following goods (other than old and used)
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other
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for use in man-made or synthetic fibre or yarn
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Chapter
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industry, namely:-
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(1) Machinery or equipment specified in List 11;
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5%
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-
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-
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(2) Parts for manufacture of the goods at (1)
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5%
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-
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9
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400.
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84 or any
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The following goods(other than old and used)
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other
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for use in textiles industry; namely:-
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Chapter
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(1) Machinery or equipment specified in List
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5%
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-
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-
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12;
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(2) Parts for manufacture of the goods at (1)
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5%
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-
|
9
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401.
|
Any Chapter
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All items of equipment including machinery and
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Nil
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-
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46
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rolling stock, procured by or on behalf of Delhi
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Metro Rail Corporation Ltd. for use in-
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(i) Delhi MRTS Project Phase-I; and
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(ii) Specified corridors of Delhi MRTS
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Project Phase-II, comprising of the
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following, namely:-
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(a)Vishwavidyalaya- Jahangirpuri;
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(b) Central Secretariat-Qutab Minar (via
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All India Institute of Medical Sciences);
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(c ) Shahdara- Dilshad Garden;
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(d) Indraprastha-New Ashok Nagar;
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(e) Yamuna Bank-Anand Vihar-Inter State
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Bus Terminus; and
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(f) Kirti Nagar-Mundka (along with
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operational Link to Sahadara- Rithala
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corridor)
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402.
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84 or 85
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The following goods, for use in the manufacture
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Nil
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-
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9
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of static converters for automatic data
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processing machines and units thereof of
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heading/sub-heading/ tariff item 8443 31 00,
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8443 32 00, 8471, 8517 62, 8528 42 00,
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8528 49 00, 8528 52 00 or 8528 62 00, namely:-
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(a) Populated printed circuit boards falling
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under sub-heading/ tariff item 8443 99 or
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8473 30 or 8517 70 10 or 8529 90 90;
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(b) Transformers falling under tariff item
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8504 31 00;
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(c) All goods falling under sub-heading
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8504 90;
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(d) SMF Battery falling under tariff item
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8507 20 00;
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(e) Enamelled copper wire falling under
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heading 8544
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403.
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84 or any
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Parts and raw materials for manufacture of
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Nil
|
-
|
47
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other
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goods to be supplied in connection with the
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Chapter
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purposes of off- shore oil exploration or
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exploitation
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404.
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84 or any other
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Goods specified in List 33 required in
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Nil
|
5%
|
48
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Chapter
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connection with:
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(a) petroleum operations undertaken under
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petroleum exploration licenses or mining
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leases, granted by the Government of India
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30
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or any State Government to the Oil and
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Natural Gas Corporation or Oil India
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Limited on nomination basis,
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(b) petroleum
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operations
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undertaken
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under
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specified contracts
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(c) petroleum operations undertaken under
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specified contracts under the New
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Exploration Licensing Policy
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(d) petroleum
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operations
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undertaken
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under
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specified contracts under the Marginal
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Field Policy (MFP)
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(e) coal bed methane operations undertaken
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under specified contracts under the Coal
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Bed Methane Policy
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405.
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84 or any
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The following goods, namely:-
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other
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(1) Wind operated electricity generators upto 30
|
5%
|
-
|
49
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Chapter
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KW and wind operated battery chargers upto 30
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KW
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(2) Parts of wind operated electricity generators,
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5%
|
-
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49
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for the manufacture or the maintenance of wind
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operated electricity generators, namely:-
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(a) Special bearings,
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(b) Gear box,
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(c) Yaw components,
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(d) Wind turbine controllers, and
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(e ) Parts of the goods specified at (a) to (d)
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(3) Blades for rotor of wind operated electricity
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5%
|
-
|
49
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generators, for the manufacture or the
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maintenance of wind operated electricity
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generators
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(4) Parts for the manufacture or the maintenance
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5%
|
-
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49
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of blades for rotor of wind operated electricity
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generators
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(5) Raw materials for the manufacture of –
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5%
|
-
|
49
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(a) blades for rotor of wind operated
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electricity generators, or
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(b) parts, sub-parts of such blades
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406.
|
84 or any
|
Permanent magnets for manufacture of PM
|
5%
|
-
|
24
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other
|
synchronous generators above 500KW for use in
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Chapter
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wind operated electricity generators
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407.
|
84 or any
|
Goods required for,-
|
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|
Nil
|
-
|
50
|
|
other
|
(a) the substitution of ozone depleting
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Chapter
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substances (ODS);
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(b) the setting up of new capacity with non
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– ODS technology.
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Explanation.- “Goods” , for the purpose of this
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entry means goods which are designed
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exclusively for non-ODS technology
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408.
|
84 or any
|
(A) Machinery, instruments, apparatus and
|
5%
|
_
|
51
|
|
other
|
appliances, as well as parts (whether finished or
|
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Chapter
|
not) or raw materials for the manufacture of
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aforesaid items and their parts, required for
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renovation or modernization of a fertilizer plant;
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and
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(B) spare parts, other raw materials (including
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semi-finished material) or consumables stores,
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essential for maintenance of the fertilizer plant
|
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mentioned above
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409.
|
84 or any
|
Goods specified in List 13 required for setting
|
5%
|
-
|
-
|
|
other
|
up crude petroleum refinery
|
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|
Chapter
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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
|
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Compressed Natural Gas driven or Propane
|
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driven or Liquefied Petroleum Gas driven
|
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vehicles;
|
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|
|
|
(2) Parts of the kits specified at (1)
|
|
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|
411.
|
84 or any
|
Goods specified in List 14 required for
|
Nil
|
-
|
14
|
|
other
|
construction of roads
|
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|
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|
Chapter
|
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412.
|
84 or any
|
Goods specified in List 15 required for
|
Nil
|
-
|
14
|
|
other
|
construction of roads
|
|
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|
Chapter
|
|
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|
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
|
|
|
|
|
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(iii) Rhodium
|
|
|
|
|
|
(iv) Raw Substrate (ceramic)
|
|
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(v) Washcoated Substrate (ceramic)
|
|
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(vi) Raw Substrate (metal)
|
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(vii) Washcoated Substrate (metal)
|
|
|
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|
(viii) Noble Metal Solution
|
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(ix) Noble Metal Compounds
|
|
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|
|
(x) Stainless Steel wire cloth stripe (falling
|
|
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|
|
|
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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