S.
|
Chapter /
|
Description of Goods
|
No.
|
Heading /
|
|
|
Sub-heading
|
|
|
/ Tariff item
|
|
(1)
|
(2)
|
|
(3)
|
108.
|
3101
|
|
All goods and organic manure [other than put up in unit containers and
|
|
|
|
bearing a registered brand name]
|
109.
|
3304
|
|
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
|
110.
|
3825
|
|
Municipal waste, sewage sludge, clinical waste
|
111.
|
3926
|
|
Plastic bangles
|
112.
|
4014
|
|
Condoms and contraceptives
|
113.
|
4401
|
|
Firewood or fuel wood
|
114.
|
4402
|
|
Wood charcoal (including shell or nut charcoal), whether or not
|
|
|
|
agglomerated
|
115.
|
4802 / 4907
|
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the
|
|
|
|
Government Treasuries or Vendors authorized by the Government
|
116.
|
4817 / 4907
|
Postal items, like envelope, Post card etc., sold by Government
|
117.
|
48 / 4907
|
Rupee notes when sold to the Reserve Bank of India
|
118.
|
4907
|
|
Cheques, lose or in book form
|
119.
|
4901
|
|
Printed books, including Braille books
|
120.
|
4902
|
|
Newspapers, journals and periodicals, whether or not illustrated or
|
|
|
|
containing advertising material
|
121.
|
4903
|
|
Children's picture, drawing or colouring books
|
122.
|
4905
|
|
Maps and hydrographic or similar charts of all kinds, including atlases,
|
|
|
|
wall maps, topographical plans and globes, printed
|
123.
|
5001
|
|
Silkworm laying, cocoon
|
124.
|
5002
|
|
Raw silk
|
125.
|
5003
|
|
Silk waste
|
126.
|
5101
|
|
Wool, not carded or combed
|
127.
|
5102
|
|
Fine or coarse animal hair, not carded or combed
|
128.
|
5103
|
|
Waste of wool or of fine or coarse animal hair
|
129.
|
52
|
|
Gandhi Topi
|
130.
|
52
|
|
Khadi yarn
|
131.
|
5303
|
|
Jute fibres, raw or processed but not spun
|
132.
|
5305
|
|
Coconut, coir fibre
|
133.
|
63
|
|
Indian National Flag
|
134.
|
6703
|
|
Human hair, dressed, thinned, bleached or otherwise worked
|
135.
|
6912 00
|
40
|
Earthen pot and clay lamps
|
136.
|
7018
|
|
Glass bangles (except those made from precious metals)
|
137.
|
8201
|
|
Agricultural implements manually operated or animal driven i.e. Hand
|
|
|
|
tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes;
|
|
|
|
axes, bill hooks and similar hewing tools; secateurs and pruners of any
|
|
|
|
kind; scythes, sickles, hay knives, hedge shears, timber wedges and
|
|
|
|
other tools of a kind used in agriculture, horticulture or forestry.
|
138.
|
8445
|
|
Amber charkha
|
139.
|
8446
|
|
Handloom [weaving machinery]
|
140.
|
8802 60
|
00
|
Spacecraft (including satellites
Notification No. 2/2017 Union territory tax (Rate) DT on 28th June, 2017, GST
The Extract of GST Notification No. 2/2017-Union territory tax (Rate) is
Given below:
Notification No. 2/2017 – 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.2/2017-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 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, 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 Schedule, from the whole of the Union territory tax as leviable thereon under section 7 of the Union Territory Good and Services Tax Act, 2017 (14 of 2017).
|
|
Schedule
|
|
|
|
S.
|
Chapter /
|
Description of Goods
|
No.
|
Heading /
|
|
|
Sub-heading
|
|
|
/ Tariff item
|
|
(1)
|
(2)
|
(3)
|
1.
|
0101
|
Live asses, mules and hinnies
|
2.
|
0102
|
Live bovine animals
|
3.
|
0103
|
Live swine
|
4.
|
0104
|
Live sheep and goats
|
5.
|
0105
|
Live poultry, that is to say, fowls of the species Gallus domesticus,
|
|
|
ducks, geese, turkeys and guinea fowls.
|
6.
|
0106
|
Other live animal such as Mammals, Birds, Insects
|
7.
|
0201
|
Meat of bovine animals, fresh and chilled.
|
8.
|
0202
|
Meat of bovine animals frozen [other than frozen and put up in unit
|
|
|
container]
|
9.
|
0203
|
Meat of swine, fresh, chilled or frozen [other than frozen and put up in
|
<) and suborbital and spacecraft launch
|
|
|
|
vehicles
|
141.
|
8803
|
|
Parts of goods of heading 8801
|
|
|
|
6
|
S.
|
Chapter /
|
|
Description of Goods
|
No.
|
Heading /
|
|
|
|
Sub-heading
|
|
|
|
/ Tariff item
|
|
|
(1)
|
(2)
|
|
(3)
|
142.
|
9021
|
Hearing aids
|
143.
|
92
|
Indigenous handmade musical instruments
|
144.
|
9603
|
Muddhas made of sarkanda and phool bahari jhadoo
|
145.
|
9609
|
Slate pencils and chalk sticks
|
146.
|
9610 00 00
|
Slates
|
147.
|
9803
|
Passenger baggage
|
148.
|
Any chapter
|
Puja samagri namely,-
|
|
|
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya
|
|
|
|
(mixture of cowdung, desi ghee, milk and curd);
|
|
|
(ii)
|
Sacred thread (commonly known as yagnopavit);
|
|
|
(iii)
|
Wooden khadau;
|
|
|
(iv)
|
Panchamrit,
|
|
|
(v)
|
Vibhuti sold by religious institutions,
|
|
|
(vi)
|
Unbranded honey [proposed GST Nil]
|
|
|
(vii)
|
Wick for diya.
|
|
|
(viii) Roli
|
|
|
(ix)
|
Kalava (Raksha sutra)
|
|
|
(x)
|
Chandan tika
|
149.
|
-
|
Supply of lottery by any person other than State Government, Union
|
|
|
Territory or Local authority subject to the condition that the supply of
|
|
|
such lottery has suffered appropriate central tax, State tax, Union
|
|
|
territory tax or integrated tax, as the case may be, when supplied by
|
|
|
State Government, Union Territory or local authority, as the case may
|
|
|
be, to the lottery distributor or selling agent appointed by the State
|
|
|
Government, Union Territory or local authority, as the case may be.
|
Explanation.- For the purposes of this Schedule,-
(i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.
(ii) The phrase “registered brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999.
(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
7
(iv) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
- This notification shall come into force with effect from the 1st day of July, 2017. [F.No.354/117/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
8 /td>
|
|
unit container]
|
10.
|
0204
|
Meat of sheep or goats, fresh, chilled or frozen [other than frozen and
|
|
|
put up in unit container]
|
11.
|
0205
|
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other
|
|
|
than frozen and put up in unit container]
|
12.
|
0206
|
Edible offal of bovine animals, swine, sheep, goats, horses, asses,
|
|
|
mules or hinnies, fresh, chilled or frozen [other than frozen and put up
|
|
|
in unit container]
|
13.
|
0207
|
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or
|
|
|
frozen [other than frozen and put up in unit container]
|
14.
|
0208
|
Other meat and edible meat offal, fresh, chilled or frozen [other than
|
|
|
1
|