Union territory tax (Rate) Notification No. 1 of 2017 DT 28th June, 2017, GST

Posted on 20 April 2023 Category : Notifications

Notification No. 1/2017 Union territory tax (Rate) DT on 28^th June, 2017, GST

The Extract of GST Notification No. 1/2017-Union territory tax (Rate) is

Given below:

Notification No. 1/2017 – Union territory tax (Rate) , GST

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

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No.1/2017-Union Territory Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the Union territory tax of-

(i) 2.5 per cent. in respect of goods specified in Schedule I, (ii) 6 per cent. in respect of goods specified in Schedule II, (iii) 9 per cent. in respect of goods specified in Schedule III, (iv) 14 per cent. in respect of goods specified in Schedule IV,

(v) 1.5 per cent. in respect of goods specified in Schedule V, and (vi) 0.125 per cent. in respect of goods specified in Schedule VI

appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules.

		Schedule I – 2.5%

S.	Chapter /	Description of Goods
No.	Heading /
	Sub-heading /
	Tariff item
(1)	(2)	(3)
1.	0303	Fish, frozen, excluding fish fillets and other fish meat of heading
		0304
2.	0304	Fish fillets and other fish meat (whether or not minced), frozen
3.	0305	Fish, dried, salted or in brine; smoked fish, whether or not cooked
		before or during the smoking process; flours, meals and pellets of
		fish, fit for human consumption
4.	0306	Crustaceans, whether in shell or not, frozen, dried, salted or in
		brine; crustaceans, in shell, cooked by steaming or by boiling in
		water, frozen, dried, salted or in brine; flours, meals and pellets of
		crustaceans, fit for human consumption
5.	0307	Molluscs, whether in shell or not, frozen, dried, salted or in brine;
		aquatic invertebrates other than crustaceans and molluscs, frozen,
		dried, salted or in brine; flours, meals and pellets of aquatic
		invertebra other than crustaceans, fit for human consumption
6.	0308	Aquatic invertebrates other than crustaceans and molluscs, frozen,
		dried, salted or in brine; smoked aquatic invertebrates other than
		crustaceans and molluscs, whether or not cooked before or during
		1

S.	Chapter /	Description of Goods
No.	Heading /
	Sub-heading /
	Tariff item
(1)	(2)	(3)
		the smoking process: flours, meals and pellets of aquatic
		invertebrates other than crustaceans and molluscs, fit for human
		consumption
7.	0401	Ultra High Temperature (UHT) milk

8.	0402	Milk and cream, concentrated or containing added sugar or other
		sweetening matter, including skimmed milk powder, milk food for
		babies [other than condensed milk]
9.	0403	Cream, yogurt, kephir and other fermented or acidified milk and
		cream, whether or not concentrated or containing added sugar or
		other sweetening matter or flavoured or containing added fruit, nuts
		or cocoa
10.	0404	Whey, whether or not concentrated or containing added sugar or
		other sweetening matter; products consisting of natural milk
		constituents, whether or not containing added sugar or other
		sweetening matter, not elsewhere specified or included
11.	0406	Chena or paneer put up in unit container and bearing a registered
		brand name

12.	0408	Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by
		steaming or by boiling in water, moulded, frozen or otherwise
		preserved, whether or not containing added sugar or other
		sweetening matter.
13.	0409	Natural honey, put up in unit container and bearing a registered
		brand name

14.	0410	Edible products of animal origin, not elsewhere specified or
		included
15.	0502	Pigs', hogs' or boars' bristles and hair; badger hair and other brush
		making hair; waste of such bristles or hair.
16.	0504	Guts, bladders and stomachs of animals (other than fish), whole and
		pieces thereof, fresh, chilled, frozen, salted, in brine, dried or
		smoked.
17.	0505	Skins and other parts of birds, with their feathers or down, feathers
		and parts of feathers (whether or not with trimmed edges) and
		down, not further worked than cleaned, disinfected or treated for
		preservation; powder and waste of feathers or parts of feathers
18.	0507	Ivory, tortoise-shell, whalebone and whalebone hair, horns,
	[Except	unworked or simply prepared but not cut to shape; powder and
	050790]	waste of these products.
19.	0508	Coral and similar materials, unworked or simply prepared but not
		otherwise worked; shells of molluscs, crustaceans or echinoderms
		and cuttle-bone, unworked or simply prepared but not cut to shape,
		powder and waste thereof.
20.	0510	Ambergris, castoreum, civet and musk; cantharides; bile, whether or
		not dried; glands and other animal products used in the preparation
		2

S.	Chapter /	Description of Goods
No.	Heading /
	Sub-heading /
	Tariff item
(1)	(2)	(3)
		of pharmaceutical products, fresh, chilled, frozen or otherwise
		provisionally preserved.
21.	0511	Animal products not elsewhere specified or included; dead animals
		of Chapter 1 or 3, unfit for human consumption, other than semen
		including frozen semen.
22.	7	Herb, bark, dry plant, dry root, commonly known as jaribooti and
		dry flower
23.	0710	Vegetables (uncooked or cooked by steaming or boiling in water),
		frozen
24.	0711	Vegetables provisionally preserved (for example, by sulphur
		dioxide gas, in brine, in sulphur water or in other preservative
		solutions), but unsuitable in that state for immediate consumption
25.	0713	Dried leguminous vegetables, shelled, whether or not skinned or
		split [put up in unit container and bearing a registered brand name]
26.	0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
		similar roots and tubers with high starch or inulin content, frozen or
		dried, whether or not sliced or in the form of pellets
27.	0801	Cashew nuts, whether or not shelled or peeled
28.	0802	Dried areca nuts, whether or not shelled or peeled
29.	0802	Dried chestnuts (singhada), whether or not shelled or peeled
30.	08	Dried makhana, whether or not shelled or peeled
31.	0806	Grapes, dried, and raisins
32.	0811	Fruit and nuts, uncooked or cooked by steaming or boiling in water,
		frozen, whether or not containing added sugar or other sweetening
		matter
33.	0812	Fruit and nuts, provisionally preserved (for example, by sulphur
		dioxide gas, in brine, in sulphur water or in other preservative
		solutions), but unsuitable in that state for immediate consumption
34.	0814	Peel of citrus fruit or melons (including watermelons), frozen, dried
		or provisionally preserved in brine, in sulphur water or in other
		preservative solutions
35.	0901	Coffee, whether or not roasted or decaffeinated; coffee husks and
		skins; coffee substitutes containing coffee in any proportion [other
		than coffee beans not roasted]
36.	0902	Tea, whether or not flavoured [other than unprocessed green leaves
		of tea]
37.	0903	Maté
38.	0904	Pepper of the genus Piper; dried or crushed or ground fruits of the
		genus Capsicum or of the genus Pimenta
39.	0905	Vanilla
40.	0906	Cinnamon and cinnamon-tree flowers
41.	0907	Cloves (whole fruit, cloves and stems)
42.	0908	Nutmeg, mace and cardamoms
43.	0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper
		3

S.	Chapter /		Description of Goods
No.	Heading /
	Sub-heading /
	Tariff item
(1)	(2)		(3)
			berries [other than of seed quality]
44.	0910 [other		Ginger other than fresh ginger, saffron, turmeric (curcuma) other
	than 0910 11		than fresh turmeric, thyme, bay leaves, curry and other spices
	10, 0910 30
	10]
45.	10		All goods i.e. cereals, put up in unit container and bearing a
			registered brand name
46.	1001		Wheat and meslin put up in unit container and bearing a registered
			brand name
47.	1002		Rye put up in unit container and bearing a registered brand name
48.	1003		Barley put up in unit container and bearing a registered brand name
49.	1004		Oats put up in unit container and bearing a registered brand name
50.	1005		Maize (corn) put up in unit container and bearing a registered brand
			name
51.	1006		Rice put up in unit container and bearing a registered brand name
52.	1007		Grain sorghum put up in unit container and bearing a registered
			brand name
53.	1008		Buckwheat, millet and canary seed; other cereals such as Jawar,
			Bajra, Ragi] put up in unit container and bearing a registered brand
			name
54.	1101		Wheat or meslin flour put up in unit container and bearing a
			registered brand name.
55.	1102		Cereal flours other than of wheat or meslin i.e. maize (corn) flour,
			Rye flour, etc. put up in unit container and bearing a registered
			brand name
56.	1103		Cereal groats, meal and pellets, including suji and dalia, put up in
			unit container and bearing a registered brand name
57.	1104		Cereal grains otherwise worked (for example, rolled, flaked,
			pearled, sliced or kibbled), except rice of heading 1006; germ of
			cereals, whole, rolled, flaked or ground [other than hulled cereal
			grains]
58.	1105		Meal, powder, flakes, granules and pellets of potatoes put up in unit
			container and bearing a registered brand name
59.	1106		Meal and powder of the dried leguminous vegetables of heading
			0713 (pulses) [other than guar meal 1106 10 10 and guar gum
			refined split 1106 10 90], of sago or of roots or tubers of heading
			0714 or of the products of Chapter 8, put up in unit container and
			bearing a registered brand name
60.	1106 10	10	Guar meal
61.	1106 10	90	Guar gum refined split
62.	1109 00	00	Wheat gluten, whether or not dried
63.	12		All goods other than of seed quality
64.	1201		Soya beans, whether or not broken other than of seed quality.
65.	1202		Ground-nuts, not roasted or otherwise cooked, whether or not
			4

S.	Chapter /	Description of Goods
No.	Heading /
	Sub-heading /
	Tariff item	&nbsvalign="bottom" width="129"> 8427	Fork-lift trucks; other works trucks fitted with lifting or handling
		equipment
126.	8428	Other lifting, handling, loading or unloading machinery (for example,
		lifts, escalators, conveyors, teleferics)
127.	8429	Self-propelled bulldozers, angledozers, graders, levellers, scrapers,
		mechanical shovels, excavators, shovel loaders, tamping machines and
		road rollers
128.	8430	Other moving, grading, levelling, scraping, excavating, tamping,
		compacting, extracting or boring machinery, for earth, minerals or ores;
		pile-drivers and pile-extractors; snow-ploughs and snow-blowers
129.	8443	Printers which perform two or more of the functions of printing,
		copying or facsimile transmission, capable of connecting to an
		automatic data processing machine or to a network printers; copying
		machines, facsimile machines; ink cartridges with or without print head
		assembly and ink spray nozzle
130.	8450	Household or laundry-type washing machines, including machines
		which both wash and dry
131.	8472	Other office machines (for example, hectograph or stencil duplicating
		machines, addressing machines, automatic banknote dispensers, coin
		sorting machines, coin counting or wrapping machines [other than
		Braille typewriters, electric or non-electric, Perforating or stapling
		machines (staplers), pencil sharpening machines]
132.	8476	Automatic goods-vending machines (for example, postage stamps,
		cigarette, food or beverage machines), including money changing
		machines
133.	8478	Machinery for preparing or making up tobacco, not specified or
		included elsewhere in this chapter
134.	8479	Passenger boarding bridges of a kind used in airports [8479 71 00] and
		other [8479 79 00]
135.	8483	Transmission shafts (including cam shafts and crank shafts) and cranks;
		66

S.	Chapter /	Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
		bearing housings and plain shaft bearings; gears and gearing; ball or
		roller screws; gear boxes and other speed changers, including torque
		converters; flywheels and pulleys, including pulley blocks; clutches and
		shaft couplings (including universal joints)
136.	8484	Gaskets and similar joints of metal sheeting combined with other
		material or of two or more layers of metal; sets or assortments of
		gaskets and similar joints, dissimilar in composition, put up in pouches,
		envelopes or similar packings; mechanical seals
137.	8504	Static converters (for example, rectifiers) and inductors [other than
		Transformers Industrial Electronics; Electrical Transformer; Static
		Convertors (UPS)]
138.	8506	Primary cells and primary batteries
139.	8507	Electric accumulators, including separators therefor, whether or not
		rectangular (including square)
140.	8508	Vacuum cleaners
141.	8509	Electro-mechanical domestic appliances, with self-contained electric
		motor, other than vacuum cleaners of heading 8508
142.	8510	Shavers, hair clippers and hair-removing appliances, with self-
		nets, butterfly nets and smilar nets; decoy “birds” (other than those of
			heading 9208) and similar hunting or shooting requisites
232.	9608		Pens [other than Fountain pens, stylograph pens]
233.	9608, 9609		Pencils (including propelling or sliding pencils), crayons, pastels,
			drawing charcoals and tailor’s chalk
234.	9615		Combs, hair-slides and the like; hairpins, curling pins, curling grips,
			hair-curlers and the like, other than those of heading 8516, and parts
			thereof
235.	9619		Sanitary towels (pads) and tampons, napkins and napkin liners for
			babies and similar articles, of any material
236.	9701		Paintings, drawings and pastels, executed entirely by hand, other than
			drawings of heading 4906 and other than hand-painted or hand-
			decorated manufactured articles; collages and similar decorative
			plaques
237.	9702		Original engravings, prints and lithographs
(1)	(2)	(3)
		shelled or broken other than of seed quality.
66.	1203	Copra other than of seed quality
67.	1204	Linseed, whether or not broken other than of seed quality.
68.	1205	Rape or colza seeds, whether or not broken other than of seed
		quality.
69.	1206	Sunflower seeds, whether or not broken other than of seed quality
70.	1207	Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels,
		cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds,
		Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds,
		Ajams, Mango kernel, Niger seed, Kokam) whether or not broken,
		other than of seed quality
71.	1208	Flour and meals of oil seeds or oleaginous fruits, other than those of
		mustard
72.	1210	Hop cones, dried, whether or not ground, powdered or in the form
		of pellets; lupulin
73.	1211	Plants and parts of plants (including seeds and fruits), of a kind
		used primarily in perfumery, in pharmacy or for insecticidal,
		fungicidal or similar purpose, frozen or dried, whether or not cut,
		crushed or powdered
74.	1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane,
		frozen or dried, whether or not ground; fruit stones and kernels and
		other vegetable products (including unroasted chicory roots of the
		variety Cichoriumintybussativum) of a kind used primarily for
		human consumption, not elsewhere specified or included
75.	1301	Natural gums, resins, gum-resins and oleoresins (for example,
		balsams) [other than lac and shellac]
76.	1301	Compounded asafoetida commonly known as heeng
77.	1401	Vegetable materials of a kind used primarily for plaiting (for
		example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned,
		bleached or dyed cereal straw, and lime bark)
78.	1404 [other	Vegetable products not elsewhere specified or included such as
	than 1404 90	cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and
	10, 1404 90 40,	nuts, of a kind used primarily for carving, coconut shell, unworked,
	1404 90 50]	Rudraksha seeds [other than bidi wrapper leaves (tendu), betel
		leaves, Indian katha]
79.	1507	Soya-bean oil and its fractions, whether or not refined, but not
		chemically modified
80.	1508	Ground-nut oil and its fractions, whether or not refined, but not
		chemically modified.
81.	1509	Olive oil and its fractions, whether or not refined, but not
		chemically modified.
82.	1510	Other oils and their fractions, obtained solely from olives, whether
		or not refined, but not chemically modified, including blends of
		these oils or fractions with oils or fractions of heading 1509
		5

S.	Chapter /		Description of Goods
No.	Heading /
	Sub-heading /
	Tariff item
(1)	(2)		(3)
83.	1511		Palm oil and its fractions, whether or not refined, but not chemically
			modified.
84.	1512		Sunflower-seed, safflower or cotton-seed oil and fractions thereof,
			whether or not refined, but not chemically modified.
85.	1513		Coconut (copra), palm kernel or babassu oil and fractions thereof,
			whether or not refined, but not chemically modified.
86.	1514		Rape, colza or mustard oil and fractions thereof, whether or not
			refined, but not chemically modified.
87.	1515		Other fixed vegetable fats and oils (including jojoba oil) and their
			fractions, whether or not refined, but not chemically modified.
88.	1516		Vegetable fats and oils and their fractions, partly or wholly
			hydrogenated, inter-esterified, re-esterified or elaidinised, whether
			or not refined, but not further prepared.
89.	1517		Edible mixtures or preparations of vegetable fats or vegetable oils
			or of fractions of different vegetable fats or vegetable oils of this
			Chapter, other than edible fats or oils or their fractions of heading
			1516
90.	1518		Vegetable fats and oils and their fractions, boiled, oxidised,
			dehydrated, sulphurised, blown, polymerised by heat in vacuum or
			in inert gas or otherwise chemically modified, excluding those of
			heading 1516
91.	1701		Beet sugar, cane sugar, khandsari sugar
92.	1702		Palmyra sugar
93.	1801		Cocoa beans whole or broken, raw or roasted
94.	1802		Cocoa shells, husks, skins and other cocoa waste
95.	1803		Cocoa paste whether or not de-fatted
96.	1901 20	00	Mixes and doughs for the preparation of bread, pastry and other
			baker's wares
97.	1902		Seviyan (vermicelli)
98.	1903		Tapioca and substitutes therefor prepared from starch, in the form of
			flakes, grains, pearls, siftings or in similar forms. (sabudana)
99.	1905		Pizza bread
100.	1905 40	00	Rusks, toasted bread and similar toasted products
101.	2106 90		Sweetmeats
102.	2201 90	10	Ice and snow
103.	2301		Flours, meals and pellets, of meat or meat offal, of fish or of
			crustaceans, molluscs or other aquatic invertebrates, unfit for human
			consumption; greaves
104.	2303		Residues of starch manufacture and similar residues, beet-pulp,
	4806	Vegetable parchment, tracing papers and other glazed transparent or
	[Except 4806 20	translucent papers, in rolls or sheets (other than greaseproof paper,
	00, 4806 40 10]	glassine paper)
147.	4809	Carbon paper, self-copy paper and other copying or transfer papers
		(including coated or impregnated paper for duplicator stencils or offset
		plates), whether or not printed, in rolls or sheets
148.	4811	Paper, paperboard, cellulose wadding and webs of cellulose fibres,
		coated, impregnated, covered, surface-coloured, surface-decorated or
		printed, in rolls or rectangular (including square) sheets, of any size,
		other than goods of the kind described in heading 4803, 4809 or 4810
		[Other than aseptic packaging paper]
		41

S.	Chapter /	Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
149.	4812	Filter blocks, slabs and plates, of paper pulp
150.	4813	Cigarette paper, whether or not cut to size or in the form of booklets or
		tubes
151.	4816	Carbon paper, self-copy paper and other copying or transfer papers
		(other than those of heading 4809), duplicator stencils and offset plates,
		of paper, whether or not put up in boxes
152.	4817	Envelopes, letter cards, plain postcards and correspondence cards, of
	[Except 4817 30]	paper or paperboard; [other than boxes, pouches, wallets and writing
		compendiums, of paper or paperboard, containing an assortment of
		paper stationery including writing blocks]
153.	4818	Toilet paper and similar paper, cellulose wadding or webs of cellulose
		fibres, of a kind used for household or sanitary purposes, in rolls of a
		width not exceeding 36 cm, or cut to size or shape; handkerchiefs,
		cleansing tissues, towels, table cloths, serviettes, napkins for babies,
		tampons, bed sheets and similar household, sanitary or hospital articles,
		articles of apparel and clothing accessories, or paper pulp, paper,
		cellulose wadding or webs of cellulose fibres
154.	4820	Registers, account books, order books, receipt books, letter pads,
		memorandum pads, diaries and similar articles, blotting-pads, binders
		(loose-leaf or other), folders, file covers, manifold business forms,
		interleaved carbon sets and other articles of stationary, of paper or
		paperboard; and book covers, of paper or paperboard [other than note
		books and exercise books]
155.	4821	Paper or paperboard labels of all kinds, whether or not printed
156.	4822	Bobbins, spools, cops and similar supports of paper pulp, paper or
		paperboard (whether or not perforated or hardened)
157.	4823	Other paper, paperboard, cellulose wadding and webs of cellulose
		fibres, cut to size or shape; other articles of paper pulp, paper,
		paperboard, cellulose wadding or webs of cellulose fibres [other than
		paper pulp moulded trays, Braille paper]
158.	5401	Sewing thread of manmade filaments, whether or not put up for retail
		sale
159.	5402, 5404, 5406	All synthetic filament yarn such as nylon, polyester, acrylic, etc.
160.	5403, 5405, 5406	All artificial filament yarn such as viscose rayon, Cuprammonium, etc.
161.	5501, 5502	Synthetic or artificial filament tow
162.	5503, 5504,	Synthetic or artificial staple fibres
	5506, 5507
163.	5505	Waste of manmade fibres
164.	5508	Sewing thread of manmade staple fibres
165.	5509, 5510, 5511	Yarn of manmade staple fibres
166.	6401	Waterproof footwear with outer soles and uppers of rubber or of
		plastics, the uppers of which are neither fixed to the sole nor assembled
		by stitching, riveting, nailing, screwing, plugging or similar processes
167.	6402	Other footwear with outer soles and uppers of rubber or plastics
		42

S.	Chapter /		Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)		(3)
168.	6403		Footwear with outer soles of rubber, plastics, leather or composition
			leather and uppers of leather
169.	6404		Footwear with outer soles of rubber, plastics, leather or composition
			leather and uppers of textile materials
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
155.	5809	Woven fabrics of metal thread and woven fabrics of metallised yarn of
		heading 5605, of a kind used in apparel, as furnishing fabrics or for
		similar purposes, not elsewhere specified or included; such as Zari
		borders [other than Embroidery or zari articles, that is to say,- imi, zari,
		kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads,
		badla, glzal]
156.	5810	Embroidery in the piece, in strips or in motifs, Embroidered badges,
		motifs and the like [other than Embroidery or zari articles, that is to
		say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora,
		glass beads, badla, glzal]
157.	5811	Quilted textile products in the piece, composed of one or more layers
		of textile materials assembled with padding by stitching or otherwise,
		other than embroidery of heading 5810
158.	5901	Textile fabrics coated with gum or amylaceous substances, of a kind
		used for the outer covers of books or the like; tracing cloth; prepared
		painting canvas; buckram and similar stiffened textile fabrics of a kind
		used for hat foundations
159.	5902	Tyre cord fabric of high tenacity yarn of nylon or other polyamides,
		polyesters or viscose rayon
160.	5903	Textile fabrics impregnated, coated, covered or laminated with plastics,
		other than those of heading 5902
170.	6405		Other footwear
171.	6406		Parts of footwear (including uppers whether or not attached to soles
			other than outer soles); removable in-soles, heel cushions and similar
			articles; gaiters, leggings and similar articles, and parts thereof
172.	6501		Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor
			with made brims; plateaux and manchons (including slit manchons), of
			felt
173.	6502		Hat-shapes, plaited or made by assembling strips of any material,
			neither blocked to shape, nor with made brims, nor lined, nor trimmed
174.	6504 00	00	Hats and other headgear, plaited or made by assembling strips of any
			material, whether or not lined or trimmed
175.	6505		Hats and other headgear, knitted or crocheted, or made up from lace,
			felt or other textile fabric, in the piece (but not in strips), whether or not
			lined or trimmed; hair-nets of any material, whether or not lined or
			trimmed
176.	6506		Other headgear, whether or not lined or trimmed
177.	6507		Head-bands, linings, covers, hat foundations, hat frames, peaks and
			chinstraps, for headgear
178.	6804		Millstones, grindstones, grinding wheels and the like, without
			frameworks, for grinding, sharpening, polishing, trueing or cutting,
			hand sharpening or polishing stones, and parts thereof, of natural stone,
			of agglomerated nllatural or artificial abrasives, or of ceramics, with or
			without parts of other materials
179.	6805		Natural or artificial abrasive powder or grain, on a base of textile
			material, of paper, of paperboard or of other materials, whether or not
			cut to shape or sewn or otherwise made up
180.	6806		Slag wool, rock wool and similar mineral wools; exfoliated

53.	28	Anaesthetics
54.	28	Potassium Iodate
55.	28	Steam
56.	28	Micronutrients, which	are covered	under serial number 1(f) of
		Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are
		manufactured by the manufacturers which are			registered	under
		the Fertilizer Control Order, 1985
57.	2801 20	Iodine
58.	2847	Medicinal grade hydrogen peroxide
59.	29	Gibberellic acid
60.	3001	Glands and other organs for organo-therapeutic uses, dried, whether or
		not powdered; extracts of glands or other organs or of their secretions
		for organo-therapeutic uses; heparin and its salts; other human or
		animal substances prepared for therapeutic or prophylactic uses, not
		elsewhere specified or included
61.	3002	Animal blood prepared for therapeutic, prophylactic or diagnostic uses;
		antisera and other blood fractions and modified immunological
		products, whether or not obtained by means of biotechnological
		processes; toxins, cultures of micro-organisms (excluding yeasts) and
		similar products
62.	3003	Medicaments (excluding goods of heading 30.02, 30.05 or 30.06)
		consisting of two or more constituents which have been mixed together
		for therapeutic or prophylactic uses, not put up in measured doses or in
		forms or packings for retail sale, including Ayurvaedic, Unani, Siddha,
		homoeopathic or Bio-chemic systems medicaments
63.	3004	Medicaments (excluding goods of heading 30.02, 30.05 or 30.06)
		consisting of mixed or unmixed products for therapeutic or
		prophylactic uses, put up in measured doses (including those in the
		form of transdermal administration systems) or in forms or packings
		for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or
		Bio-chemic systems medicaments, put up for retail sale
64.	3005	Wadding, gauze, bandages and similar articles (for example, dressings,
		adhesive plasters, poultices), impregnated or coated with
		pharmaceutical substances or put up in forms or packings for retail sale
		for medical, surgical, dental or veterinary purposes
65.	3006	Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile
		surgical catgut, similar	sterile suture	materials	(including	sterile
		23

S.	Chapter /			Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)			(3)
			absorbable surgical or dental yarns) and sterile tissue adhesives for
			surgical wound closure; sterile laminaria and sterile laminaria tents;
			sterile absorbable surgical or dental haemostatics; sterile surgical or
			denatal adhesion barriers, whether or not absorbable; Waste
			pharmaceuticals] [other than contraceptives]
9029	Revolution counters, production counters, taximeters, mileometers,
		pedometers and the like; speed indicators and tachometers, other than
		those of heading 9014 or 9015; stroboscopes
420.	9030	Oscilloscopes, spectrum analysers and other instruments and apparatus
		for measuring or checking electrical quantities, excluding meters of
		heading 90.28; instruments and apparatus for measuring or detecting
		alpha, beta, gamma, X-ray, cosmic or other ionising radiations
421.	9031	Measuring or checking instruments, appliances and machines, not
		specified or included elsewhere in this Chapter; profile projectors
422.	9032	Automatic regulating or controlling instruments and apparatus
423.	9033	Parts and accessories (not specified or included elsewhere in this
		Chapter) for machines, appliances, instruments or apparatus of Chapter
		90
424.	9103	Clocks with watch movements, excluding clocks of heading 9104
425.	9105	Other clocks
426.	9109	Clock movements, complete and assembled
427.	9114	Other clock parts
428.	9110	Complete clock movements, unassembled or partly assembled
		56

S.	Chapter /		Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)		66.	3102		Mineral or chemical fertilisers, nitrogenous, other than those which are
			clearly not to be used as fertilizers
67.	3103		Mineral or chemical fertilisers, phosphatic, other than those which are
			clearly not to be used as fertilizers
68.	3104		Mineral or chemical fertilisers, potassic, other than those which are
			clearly not to be used as fertilizers
69.	3105		Mineral or chemical fertilisers containing two or three of the fertilising
&nbs"55">			vermiculite, expanded clays, foamed slag and similar expanded mineral
			materials; mixtures and articles of heat-insulating, sound-insulating or
			sound-absorbing mineral materials, other than those of heading 6811 or
			6812 or chapter 69
181.	6810		Pre cast Concrete Pipes
182.	6811		Articles of asbestos-cement, of cellulose fibre-cement or the like
183.	6902		Refractory bricks, blocks, tiles and similar refractory ceramic
			constructional goods, other than those of siliceous fossil meals or
			similar siliceous earths
184.	6903		Other refractory ceramic goods (for example, retorts, crucibles,
			muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and
			rods), other than those of siliceous fossil meals or of similar siliceous
		ttom" width="55"> 238.	9703		Original sculptures and statuary, in any material
239.	9705		Collections and collectors' pieces of zoological, botanical,
			mineralogical, anatomical, historical, archaeological, paleontological,
			ethnographic or numismatic interest [other than numismatic coins]
			32

Enzymatic preparations for pre-tanning

185.	3307 41	00	Agarbatti
186.	3402		Sulphonated castor oil, fish oil or sperm oil
187.	3605 00	10	Handmade safety matches
			Explanation.– For the purposes of this entry, handmade matches
			mean matches, in or in relation to the manufacture of which, none
			of the following processes is ordinarily carried on with the aid of
			power, namely: -
			(i)	frame filling;
			(ii) dipping of splints in the composition for match heads;
			(iii) filling of boxes with matches;
			(iv)	pasting of labels on match boxes, veneers or cardboards;
			(v)	packaging
188.	4001		Natural rubber, balata, gutta-percha, guayule, chicle and similar
			natural gums, in primary forms or in plates, sheets or strip
189.	4016		Toy balloons made of natural rubber latex
190.	4011, 4013		Pneumatic tyres or inner tubes, of rubber, of a kind used on / in
			bicycles, cycle -rickshaws and three wheeled powered cycle
			rickshaws
191.	4016		Erasers

	S.	Chapter /	Description of Goods
	No.	Heading / Sub-
		heading / Tariff
		item
	(1)	(2)	(3)
	240.	9706	Antiques of an age exceeding one hundred years
	241.	9804	Other Drugs and medicines intended for personal use
	242.	-	Lottery run by State Governments
			Explanation 1.- For the purposes of this entry, value of supply of
			lottery under sub-section (5) of section 15 of the Central Goods and
			Services Tax Act, 2017 read with section 21 of the Union Territory
			Goods and Services Tax Act, 2017 (14 of 2017) shall be deemed to be
			100/112 of the face value of ticket or of the price as notified in the
			Official Gazette by the organising State, whichever is higher.
			Explanation 2.-
	bagasse and other waste of sugar manufacture, brewing or distilling
			dregs and waste, whether or not in the form of pellets
105.	2304		Oil-cake and other solid residues, whether or not ground or in the
			form of pellets, resulting from the extraction of soyabean oil [other
			than aquatic feed including shrimp feed and prawn feed, poultry
			6

S.	Chapter /	Description of Goods
No.	Heading /
	Sub-heading /
	Tariff item
(1)	(2)	(3)
		feed & cattle feed, including grass, hay & straw, supplement & husk
		of pulses, concentrates & additives, wheat bran & de-oiled cake]
106.	2305	Oil-cake and other solid residues, whether or not ground or in the
		form of pellets, resulting from the extraction of ground-nut oil[other
		than aquatic feed including shrimp feed and prawn feed, poultry
		feed & cattle feed, including grass, hay & straw, supplement & husk
		of pulses, concentrates & additives, wheat bran & de-oiled cake]
107.	2306	Oil-cake and other solid residues, whether or not ground or in the
		form of pellets, resulting from the extraction of vegetable fats or
		oils, other than those of heading 2304 or 2305[other than aquatic
		feed including shrimp feed and prawn feed, poultry feed & cattle
		feed, including grass, hay & straw, supplement & husk of pulses,
		concentrates & additives, wheat bran & de-oiled cake]
108.	2307	Wine lees; argol
109.	2401	Tobacco leaves
110.	2502	Unroasted iron pyrites.
111.	2503[except	Sulphur of all kinds, other than sublimed sulphur, precipitated
	2503 00 10]	sulphur and colloidal sulphur [other than sulphur recovered as by-
		product in refining of crude oil]
112.	2504	Natural graphite.
113.	2505	Natural sands of all kinds, whether or not coloured, other than metal
		bearing sands of Chapter 26.
114.	2506	Quartz (other than natural sands); quartzite, whether or not roughly
		trimmed or merely cut, by sawing or otherwise, into blocks or slabs
		of a rectangular (including square) shape.
115.	2507	Kaolin and other kaolinic clays, whether or not calcined.
116.	2508	Other clays (not including expanded clays of heading 6806),
		andalusite, kyanite and sillimanite, whether or not calcined; mullite;
		chamotte or dinas earths.
117.	2509	Chalk.
118.	2510	Natural calcium phosphates, natural aluminium calcium phosphates
		and phosphatic chalk.
119.	2511	Natural barium sulphate (barytes); natural barium carbonate
		(witherite), whether or not calcined, other than barium oxide of
		heading 2816.
120.	2512	Siliceous fossil meals (for example, kieselguhr, tripolite and
		diatomite) and similar siliceous earths, whether or not calcined, of
	(3)
			(movement sets); incomplete clock movements, assembled; rough
			clock movements
429.	9112		Clock cases, and parts thereof
430.	9301		Military weapons other than revolvers, pistols
431.	9303		Other firearms and similar devices which operate by the firing of an
			explosive charge (for example, sporting shotguns and rifles, muzzle-
			loading firearms, very pistols and other devices designed to project
			only signal flares, pistols and revolvers for firing blank ammunition,
			captive-bolt humane killers, line-throwing guns)
432.	9304		Other arms (for example, spring, air or gas guns and pistols,
			truncheons), excluding those of heading 9307
433.	9305		Parts and accessories of articles of headings 9301 to 9304
434.	9306		Bombs, grenades, torpedoes, mines, missiles, and similar munitions of
			war and parts thereof; cartridges and other ammunition and projectiles
			and parts thereof, including shot and cartridge wads
435.	9307		Swords, cut lasses, bayonets, lances and similar arms and parts thereof
			and scabbards and sheaths therefor
436.	9402		Medical, surgical, dental or veterinary furniture (for example, operating
			tables, examination tables, hospital beds with mechanical fittings,
			dentists' chairs); barbers' chairs and similar chairs, having rotating as
			well as both reclining and elevating movements; parts of the foregoing
			articles
437.	9403		Bamboo furniture
438.	9404		Coir mattresses, cotton pillows, mattress and quilts
439.	9406		Prefabricated buildings
440.	9503		Electronic Toys like tricycles, scooters, pedal cars etc. (including parts
			and accessories thereof)
441.	9506		Swimming pools and padding pools
442.	9606 21 00, 9606		Buttons, of plastics not covered with the textile material, of base
	22 00, 9606 29,		metals, buttons of coconut shell, button blanks
	9606 30
443.	9603 [other than		Brushes (including brushes constituting parts of machines, appliances
	9603 10 00]		or vehicles), hand operated mechanical floor sweepers, not motorised,
			mops and feather dusters; prepared knots and tufts for broom or brush
			making; paint pads and rollers; squeegees (other than roller squeegees)
			[other than brooms and brushes, consisting of twigs or other vegetable
			materials bound together, with or without handles]
444.	9604 00	00	Hand sieves and hand riddles
445.	9605		Travel sets for personal toilet, sewing or shoe or clothes cleaning
446.	9607		Slide fasteners and parts thereof
447.	9608	n="bottom" width="115">	an app	earths
			43

S.	Chapter /	Description of Goods
No.	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
185.	6906	Salt Glazed Stone Ware Pipes
186.	6911	Tableware, kitchenware, other household articles and toilet articles, of
p;			elements nitrogen, phosphorus and potassium; other fertilisers; goods
			of this Chapter in tablets or similar forms or in packages of a gross
			weight not exceeding 10 kg, other than those which are clearly not to
			be used as fertilizers
70.	3215		Fountain pen ink
71.	3215		Ball pen ink
72.	3306 10	10	Tooth powder
73.	3307 41	00	Odoriferous preparations which operate by burning [other than
			agarbattis]
74.	29, 30, 3302		Following goods namely:-
			a.	Menthol and menthol crystals,
			b.	Peppermint (Mentha Oil),
			c.	Fractionated / de-terpenated mentha oil (DTMO),	(1) “Lottery run by State Governments” means a lottery not allowed to
			be sold in any state other than the organising state.
			(2) Organising state has the same meaning as assigned to it in clause (f)
			of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.
			Schedule III – 9%
	</>		contained electric motor
143.	8511	Electrical ignition or starting equipment of a kind used for spark-
		ignition or compression-ignition internal combustion engines (for
		example, ignition magnetos, magneto-dynamos, ignition coils, sparking
		plugs and glow plugs, starter motors); generators (for example,
		dynamos, alternators) and cut-outs of a kind used in conjunction with
		such engines
144.	8512	Electrical lighting or signalling equipment (excluding articles of
		heading 8539), windscreen wipers, defrosters and demisters, of a kind
		used for cycles or motor vehicles
145.	8513	Portable electric lamps designed to function by their own source of
		energy (for example, dry batteries, accumulators, magnetos), other than
		lighting equipment of heading 8512
146.	8516	Electric instantaneous or storage water heaters and immersion heaters;
		electric space heating apparatus and soil heating apparatus;
		electrothermic hair-dressing apparatus (for example, hair dryers, hair
		curlers, curling tong heaters) and hand dryers; electric smoothing irons;
		other electro-thermic appliances of a kindarent specific gravity of 1 or less.
121.	2513	Pumice stone; emery; natural corundum, natural garnet and other
		natural abrasives, whether or not heat-treated.
122.	2514	Slate, whether or not roughly trimmed or merely cut, by sawing or
		otherwise, into blocks or slabs of a rectangular (including square)
		shape.
123.	2515	Ecaussine and other calcareous monumental or building stone;
		7

S.	Chapter /	Description of Goods
No.	Heading /
	Sub-heading /
	Tariff item
(1)	(2)	(3)
	[Except 2515	alabaster [other than marble and travertine]
	12 10, 2515 12
	20, 2515 12
	90]
124.	2516	Porphyry, basalt, sandstone and other monumental or building
	[Except 2516	stone, whether or not roughly trimmed or merely cut, by sawing or
	11 00, 2516 12	otherwise, into blocks or slabs of a rectangular (including square)
	00]	shape.
125.	2516 11 00	Granite crude or roughly trimmed
126.	2517	Pebbles, gravel, broken or crushed stone, of a kind commonly used
		for concrete aggregates, for road metalling or for railway or other
		ballast, shingle and flint, whether or not heat-treated; macadam of
gn="bottom" width="55"> 161.	5904	Linoleum, whether or not cut to shape; floor coverings consisting of a
		coating or covering applied on a textile backing, whether or not cut to
		shape
162.	5905	Textile wall coverings
163.	5906	Rubberised textile fabrics, other than those of heading 5902
164.	5907	Textile fabrics otherwise impregnated, coated or covered; painted
		canvas being theatrical scenery, studio back-cloths or the like
165.	5908	Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters,
		candles or the like; incandescent gas mantles and tubular knitted gas
		mantle fabric therefor, whether or not impregnated
166.	5909	Textile hose piping and similar textile tubing, with or without lining,
		armour or accessories of other materials
167.	5910	Transmission or conveyor belts or belting, of textile material, whether
		or not impregnated, coated, covered or laminated with plastics, or
		reinforced with metal or other material
168.	5911	Textile products and articles, for technical uses, specified in Note 7 to
		this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics,
		coated, covered or laminated with rubber, leather or other material, of a
		kind used for card clothing, and similar fabrics of a kind used for other
		technical purposes, including narrow fabrics made of velvet
		impregnated with rubber, for covering weaving spindles (weaving
		beams); Bolting cloth, whether or Not made up; Felt for cotton textile
		industries, woven; Woven textiles felt, whether or not impregnated or
		29

slag, dross or similar industrial waste, whether o used for domestic purposes;

electric heating resistors, other than those of heading 8545

147.

8517

ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20], X

25 Pads [8517 69 40]

148.

8518

Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-

frequency electric amplifiers [8518 40 00], Electric sound amplifier sets

[8518 50 00], Parts [8518 90 00]

149.

8519

Sound recording or reproducing apparatus

150.

8522

Parts and accessories suitable for use solely or principally with the

S.	Chapter /	Description of Goods
No. (17) Disopyramide phosphate (18) Dopamine (19) Eptifibatide (20) Glucagon (21) Hydroxyurea (22) Isoprenaline (23) Isoflurane (24) Lactulose (25) Lomustine (26) Latanoprost (27) Melphalan (28) &nbsth="48"> 00 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) 207. 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 208. 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 209. 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds 210. 9302 Revolvers and pistols, other than those of heading 9303 or 9304 211. 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof 212. 9403 Other furniture [other than bamboo furniture] and parts thereof 213. 9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered p; Mesna (29) Methotrexate (30) MMR (Measles, mumps and rubella) vaccine (31) Mustin Hydrochloride (32) Pancuronium Bromide (33) Praziquantel (34) Protamine (35) Quinidine 14 (36) Sodium Cromoglycate spin caps and cartridges (37) Sodium Hyalauronatesterile 1% and 1.4% solution (38) Somatostatin (39) Strontium Chloride (85Sr.) (40) Thioguanine (41) Tobramycin (42) TetanusImmunoglobin (43) &nbsng>	Heading / Sub-
	heading / Tariff
	item
(1)	(2)	(3)
		multi-station transfer machines, for working metal
348.	8458	Lathes (including turning centres) for removing metal
349.	8459	Machine-tools (including way-type unit head machines) for drilling,
		boring, milling, threading or tapping by removing metal, other than
		lathes (including turning centres) of heading 8458
350.	8460	Machine-tools for deburring, sharpening, grinding, honing, lapping,
		polishing or otherwise finishing metal, or cermets by means of grinding
		stones, abrasives or polishing products, other than gear cutting, gear
		grinding or gear finishing machines of heading 8461
351.	8461	Machine-tools for planing, shaping, slotting, broaching, gear cutting,
		gear grinding or gear finishing, sawing, cutting-off and other machine-
		tools working by removing metal or cermets, not elsewhere specified or
		included
352.	8462	Machine-tools (including presses) for working metal by forging,
		hammering or die-stamping; machine-tools (including presses) for
		working metal by bending, folding, straightening, flattening, shearing,
		punching or notching; presses for working metal or metal carbides, not
		specified above
353.	8463	Other machine-tools for working metal, or cermets, without removing
		material
354.	8464	Machine-tools for working stone, ceramics, concrete, asbestos-cement

	S.		Chapter /	Description of Goods
	No.		Heading / Sub-
			heading / Tariff
			item
(1)			(2)	(3)
				and other animal carving material, and articles of these materials
				(including articles obtained by moulding)
220.			9602	Worked vegetable or mineral carving material and articles of these
			or like mineral materials or for cold working glass
355.	8465	Machine-tools (including machines for nailing, stapling, glueing or
		otherwise assembling) for working wood, cork, bone, hard rubber, hard
		plastics or similar hard materials
356.	8466	Parts and accessories suitable for use solely or principally with the
		machines of headings 8456 to 8465 including work or tool holders,
		self-opening dieheads, dividing heads and other special attachments
		for the machines; tool holders for any type of tool, for working in the
		hand
357.	8467	Tools for working in the hand, pneumatic, hydraulic or with self-
		contained electric or non-electric motor
358.	8468	Machinery and apparatus for soldering, brazing or welding, whether or
		not capable of cutting, other than those of heading 8512.5; gas-operated
		surface tempering machines and appliances
359.	8470	Calculating machines and pocket-size data recording, reproducing and
		displaying machines with calculating functions; accounting machines,
		postage-franking machines, ticket-issuing machines and similar
		machines, incorporating a calculating device; cash registers
360.	8471	Automatic data processing machines and units thereof; magnetic or
		optical readers, machines for transcribing data onto data media in
		coded form and machines for processing such data, not elsewhere
		specified or included
361.	8472	Perforating or stapling machines (staplers), pencil sharpening machines
		52

Union territory tax (Rate) Notification No. 1 of 2017 DT 28th June, 2017, GST

Discussion Forum