Union territory tax (Rate) Notification No. 2 of 2017 DT 28th June, 2017, GST

 

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

 

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similar purpose, fresh or chilled.

89.

1212

 

Locust beans, seaweeds and other algae, sugar beet and sugar cane,

 

 

 

fresh or chilled.

90.

1213

 

Cereal straw and husks, unprepared, whether or not chopped, ground,

 

 

 

pressed or in the form of pellets

91.

1214

 

Swedes,  mangolds,  fodder  roots,  hay,  lucerne  (alfalfa),  clover,

 

 

 

sainfoin,  forage  kale,  lupines,  vetches  and  similar  forage  products,

 

 

 

whether or not in the form of pellets.

92.

1301

 

Lac and Shellac

 

 

 

 

 

 

93.

1404 90

40

Betel leaves

94.

1701 or 1702

Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery

95.

1904

 

Puffed  rice,  commonly  known  as  Muri,  flattened  or  beaten  rice,

 

 

 

commonly known as Chira, parched rice, commonly known as khoi,

 

 

 

parched paddy or rice coated with sugar or gur, commonly known as

 

 

 

Murki

96.

1905

 

Pappad,  by  whatever  name  it  is  known,  except  when  served  for

 

 

 

consumption

97.

1905

 

Bread (branded or otherwise), except when served for consumption

 

 

 

and pizza bread

 

 

98.

 

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

 

S.

Chapter /

Description of Goods

No.

Heading /

 

 

Sub-heading

 

 

/ Tariff item

 

(1)

(2)

(3)

 

 

frozen and put up in unit container]

15.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise

 

 

extracted, fresh, chilled or frozen [other than frozen and put up in unit

 

 

container]

16.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise

 

 

extracted, salted, in brine, dried or smoked [other than put up in unit

 

 

containers]

17.

0210

Meat and edible meat offal, salted, in brine, dried or smoked; edible

 

2106

 

Prasadam  supplied  by  religious  places  like  temples,  mosques,

 

 

 

churches, gurudwaras, dargahs, etc.

99.

2201

 

Water [other than aerated, mineral, purified, distilled, medicinal, ionic,

 

 

 

battery, de-mineralized and water sold in sealed container]

100.

2201

 

Non-alcoholic Toddy, Neera including date and palm neera

101.

2202 90

90

Tender coconut water other than put up in unit container and bearing a

 

 

 

registered brand name

102.

2302, 2304,

Aquatic feed including shrimp feed and prawn feed, poultry feed &

 

2305, 2306,

cattle feed, including grass, hay & straw, supplement & husk of pulses,

 

2308, 2309

concentrates & additives, wheat bran & de-oiled cake

103.

2501

 

Salt, all types

104.

2716 00

00

Electrical energy

105.

2835

 

Dicalcium phosphate (DCP) of animal feed grade conforming to IS

 

 

 

specification No.5470 : 2002

106.

3002

 

Human Blood and its components

107.

3006

 

All types of contraceptives

 

 

 

5

 

 

 

S.

Chapter /

Description of Goods

No.

Heading /

 

 

Sub-heading

 

 

/ Tariff item

 

flours and meals  of meat or meat  offal, other than put up in unit

 

 

containers

18.

3

Fish seeds, prawn / shrimp seeds whether or not processed, cured or in

 

 

frozen state [other than goods falling under Chapter 3 and attracting

 

 

2.5%]

19.

0301

Live fish.

20.

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of

 

 

heading 0304

21.

0304

Fish  fillets  and  other  fish  meat  (whether  or  not  minced),  fresh  or

 

 

chilled.

22.

0306

Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans,

 

 

in shell, cooked by steaming or by boiling in water live, fresh or

 

 

chilled.

23.

0307

Molluscs,  whether  in  shell  or  not,  live,  fresh,  chilled;  aquatic

 

 

invertebrates other than crustaceans and molluscs, live, fresh or chilled.

24.

0308

Aquatic invertebrates other than crustaceans and molluscs, live, fresh

 

 

or chilled.

25.

0401

Fresh milk and pasteurised milk, including separated milk, milk and

 

 

cream,  not  concentrated  nor  containing  added  sugar  or  other

 

 

sweetening matter, excluding Ultra High Temperature (UHT) milk

26.

0403

Curd; Lassi; Butter milk

27.

0406

Chena or paneer, other than put up in unit containers and bearing a

 

 

registered brand name;

28.

0407

Birds' eggs, in shell, fresh, preserved or cooked

29.

0409

Natural  honey,  other  than  put  up  in  unit  container  and  bearing  a

 

(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

 

 

registered brand name

30.

0501

Human hair, unworked, whether or not washed or scoured; waste of

 

 

human hair

31.

0506

All  goods  i.e.  Bones  and  horn-cores,  unworked,  defatted,  simply

 

 

prepared (but not cut to shape), treated with acid or gelatinised; powder

 

 

and waste of these products

32.

0507 90

All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;

 

 

antlers; etc.

33.

0511

Semen including frozen semen

34.

6

Live trees and other plants; bulbs, roots and the like; cut flowers and

 

 

ornamental foliage

 

 

2

 

S.

Chapter /

Description of Goods

No.

Heading /

 

 

 

 

 

 

Sub-heading

 

 

 

 

 

 

/ Tariff item

 

 

 

 

 

(1)

(2)

(3)

 

 

35.

0701

Potatoes, fresh or chilled.

36.

0702

Tomatoes, fresh or chilled.

37.

0703

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or

 

 

chilled.

38.

0704

Cabbages,  cauliflow="40">

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 satellitesers, kohlrabi, kale and  similar edible brassicas,

 

 

fresh or chilled.

39.

0705

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

40.

0706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar

 

 

edible roots, fresh or chilled.

41.

0707

Cucumbers and gherkins, fresh or chilled.

42.

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled.

43.

0709

Other vegetables, fresh or chilled.

44.

0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not

 

 

further prepared.

45.

0713

Dried leguminous vegetables, shelled, whether or not skinned or split.

46.

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and

 

 

similar roots and tubers with high starch or inulin content, fresh or

 

 

chilled; sago pith.

47.

0801

Coconuts, fresh or dried, whether or not shelled or peeled

48.

0801

Brazil nuts, fresh, whether or not shelled or peeled

49.

0802

Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts

 

 

 

 

 

 

 

(Coryius  spp.),  walnuts,  Chestnuts  (Castanea  spp.),  Pistachios,

 

 

Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or

 

 

not shelled or peeled

50.

0803

Bananas, including plantains, fresh or dried

51.

0804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,

 

 

fresh.

52.

0805

Citrus fruit, such as  Oranges, Mandarins (including tangerines  and

 

 

satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit,

 

 

including pomelos, Lemons (Citrus limon, Citrus limonum) and limes

 

 

(Citrus aurantifolia, Citrus latifolia), fresh.

53.

0806

Grapes, fresh

54.

0807

Melons (including watermelons) and papaws (papayas), fresh.

55.

0808

Apples, pears and quinces, fresh.

56.

0809

Apricots, cherries, peaches (including nectarines), plums and sloes,

 

 

fresh.

57.

0810

Other fruit such as strawberries, raspberries, blackberries, mulberries

 

 

and  loganberries,  black,  white  or  red  currants  and  gooseberries,

 

 

cranberries, bilberries and other fruits of the genus vaccinium, Kiwi

 

 

fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico),

 

 

Custard-apple (ata), Bore, Lichi, fresh.

58.

0814

Peel of citrus fruit or melons (including watermelons), fresh.

59.

9

All goods of seed quality

60.

0901

Coffee beans, not roasted

 

 

3

 

 

 

 

) and suborbital and spacecraft launch

S.

Chapter /

Description of Goods

No.

Heading /

 

 

Sub-heading

 

 

/ Tariff item

 

(1)

(2)

 

(3)

 

 

 

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.

 

  1. 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

61.

0902

 

Unprocessed green leaves of tea

62.

0909

 

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper

 

 

 

berries [of seed quality]

63.

0910 11

10

Fresh ginger, other than in processed form

64.

0910 30

10

Fresh turmeric, other than in processed form

65.

1001

 

Wheat  and  meslin  [other  than  those  put  up  in  unit  container  and

 

 

 

bearing a registered brand name]

66.

1002

 

Rye [other than those put up in unit container and bearing a registered

 

 

 

brand name]

67.

1003

 

Barley  [other  than  those  put  up  in  unit  container  and  bearing  a

 

 

 

registered brand name]

68.

1004

 

Oats [other than those put up in unit container and bearing a registered

 

 

 

brand name]

69.

1005

 

Maize (corn) [other than those put up in unit container and bearing a

 

 

 

registered brand name]

70.

1006

 

Rice [other than those put up in unit container and bearing a registered

 

 

 

brand name]

71.

1007

 

Grain sorghum [other than those put up in unit container and bearing a

 

 

 

registered brand name]

72.

1008

 

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra,

 

 

 

Ragi] [other than those put up in unit container and bearing a registered

 

 

 

brand name]

73.

1101

 

Wheat or meslin flour [other than those put up in unit container and

 

 

 

bearing a registered brand name].

74.

1102

 

Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye

 

 

 

flour, etc.] [other than those put up in unit container and bearing a

 

 

 

registered brand name]

75.

1103

 

Cereal  groats,  meal  and  pellets  [other  than  those  put  up  in  unit

 

 

 

container and bearing a registered brand name]

76.

1104

 

Cereal grains hulled

77.

1105

 

Flour, of potatoes [other than those put up in unit container and bearing

 

 

 

a registered brand name]

78.

1106

 

Flour, 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 i.e. of tamarind, of singoda, mango flour, etc. [other than

 

 

 

those put up in unit container and bearing a registered brand name]

79.

12

 

All goods of seed quality

80.

1201

 

Soya beans, whether or not broken, of seed quality.

81.

1202

 

Ground-nuts, not roasted or otherwise cooked, whether or not shelled

 

 

 

or broken, of seed quality.

82.

1204

 

Linseed, whether or not broken, of seed quality.

83.

1205

 

Rape or colza seeds, whether or not broken, of seed quality.

84.

1206

 

Sunflower seeds, whether or not broken, of seed quality.

 

 

 

4

 

S.

Chapter /

Description of Goods

No.

Heading /

 

 

 

 

Sub-heading

 

 

 

 

/ Tariff item

 

 

 

(1)

(2)

 

(3)

 

85.

1207

 

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton

 

 

 

seeds,  Castor  oil  seeds,  Sesamum  seeds,  Mustard  seeds,  Saffower

 

 

 

(Carthamus  tinctorius)  seeds,  Melon  seeds,  Poppy  seeds,  Ajams,

 

 

 

Mango kernel, Niger seed, Kokam) whether or not broken, of seed

 

 

 

quality.

86.

1209

 

Seeds, fruit and spores, of a kind used for sowing.

87.

1210

 

Hop cones, fresh.

88.

1211

 

Plants and parts of plants (including seeds and fruits), of a kind used

 

 

 

primarily in perfumery, in pharmacy or for insecticidal, fungicidal or

 

 

 

Name: