Notification No. 41/2017 Union territory tax (Rate) DT on 14th November, 2017, GST
seeks to amend notification no. 1/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
The Extract of GST Notification No. 41/2017-Union territory tax (Rate) is Given below:
Notification No. 41/2017 – 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. 41/2017- Union territory Tax (Rate)
New Delhi, the 14th November, 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 makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Union territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017, namely:-
In the said notification,-
(A) in Schedule I- 2.5%,-
(i) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely: -
“1
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0202,
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All goods [other than fresh or chilled] and put up in
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0203,
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unit container and,-
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0204,
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(a) bearing a registered brand name; or
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0205,
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(b) bearing a brand name on which an actionable
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0206,
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claim or enforceable right in a court of law is
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0207,
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available [other than those where any actionable
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0208,
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claim or enforceable right in respect of such brand
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0209,
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name has been foregone voluntarily], subject to the
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0210
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conditions as in the ANNEXURE]” ;
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(ii) for S. No. 2 and the entries relating thereto, the following shall be substituted, namely:-
“2
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0303,
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All goods [other than fresh or chilled] and put up in
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0304,
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unit container and,-
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0305,
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(a) bearing a registered brand name; or
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0306,
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(b) bearing a brand name on which an actionable
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0307,
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claim or enforceable right in a court of law is
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0308
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available [other than those where any actionable
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claim or enforceable right in respect of such brand
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time-recorders)
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425B
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9107
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Time switches with clock or watch movement or with
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synchronous motor
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425C
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9108
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Watch movements, complete and assembled”;
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(cxiii)
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in S. No. 427, for the entry in column (3), the entry “Other clock or watch parts”
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shall be substituted;
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(cxiv)
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in S. No. 428, for the entry in column (3), the entry “Complete watch or clock
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movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements” shall be substituted;
(cxv)
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after S. No. 428 and the entries relating thereto, the following serial number and
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the entries shall be inserted, namely: -
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“428A
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9111
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Watch cases and parts thereof”;
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(cxvi)
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in S. No. 429, for the entry in column (3), the entry “Clock cases and cases of a
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similar type for other goods of this chapter, and parts thereof” shall be substituted;
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(cxvii)
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after S. No. 429 and the entries relating thereto, the following serial numbers and
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the entries shall be inserted, namely: -
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“429A
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9113
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Watch straps, watch bands and watch bracelets, and
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parts thereof”;
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429B
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9201
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Pianos, including automatic pianos; harpsi-chords
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and other keyboard stringed instruments
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429C
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9202
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Other string musical instruments (for example,
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guitars, violins, harps)
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429D
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9205
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Wind musical instruments (for example, keyboard
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pipe organs, accordions, clarinets,  n="bottom" width="360">
1
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name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]” ;
(iii) S. Nos. 3,4,5, 6 and the entries relating thereto shall be omitted;
(iv) in S. No. 16, for the entry in column (3), the entry “All goods [other than fresh or chilled] and put up in unit container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be substituted;
(v) in S. No. 23, in the entry in column (3) , after the word “frozen”, the words “, put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be inserted;
(vi) in S. No. 26, for the entry in column (3), the entry “Manioc, arrowroot, salep,
Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be substituted;
(vii) in S. No. 27, for the entry in column (3) ,the entry “Cashew nuts, whether or not shelled or peeled, desiccated coconuts ” shall be substituted;
(viii) in S. No. 30, in the entry in column (3) , after the words “shelled or peeled”, the words “,put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be inserted;
(ix) in S. No. 58, in the entry in column (3) , after the words “Meal, powder,” the words “Flour” , shall be inserted;
(x) S. No. 60 and the entries relating thereto shall be omitted;
(xi) in S. No. 66, in column (3), the words, “other than of seed quality” shall be omitted;
(xii) for S. No. 72 and the entries relating thereto, the following shall be substituted, namely:-
“72
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1210 20 00
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Hop cones, ground, powdered or in the form of pellets;
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lupulin” ;
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(xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted, namely:-
“78
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1404
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[other
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Vegetable products not elsewhere specified or included
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than
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1404
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90
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such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls
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10,
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1404
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90
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and nuts, of a kind used primarily for c; trumpets,
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bagpipes), other than fairground organs and
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mechanical street organs
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429E
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9206 00 00
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Percussion musical instruments (for example, drums,
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xylophones, cymbols, castanets, maracas)
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429F
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9207
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Musical instruments, the sound of which is produced,
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or must be amplified, electrically (for example,
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organs, guitars, accordions)
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429G
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9208
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Musical boxes, fairground organs, mechanical street
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organs, mechanical singing birds, musical saws and
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other musical instruments not falling within any other
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heading of this chapter; decoy calls of all kinds;
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whistles, call horns and other mouth-blown sound
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signalling instruments
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429H
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9209
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Parts (for example, mechanisms for musical boxes)
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and accessories (for example, cards, discs and rolls
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for mechanical instruments) of musical instruments;
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metronomes, tuning forks and pitch pipes of all
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40,
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1404
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90
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seeds [other than bidi wrapper leaves (tendu), betel leaves,
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50,
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1404
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90
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Indian katha, coconut shell, unworked] ” ;
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60]
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(xiv) ) in S. No. 91, in column (3), the words, “khandsari sugar” shall be omitted;
(xv) in S. No. 92, for the entry in column (3), the entry “Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa” shall be substituted;
(xvi) in S. No. 100 A, in column (3), after the words “Roasted Gram”, the words
“,idli/dosa batter, chutney powder” shall be inserted;
(xvii) for S. No. 111 and the entries relating thereto, the following shall be substituted, namely:-
“111
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2503
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Sulphur of all kinds, other than sublimed sulphur,
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precipitated sulphur and colloidal sulphur ” ;
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(xviii) in S. No. 135, in column (3), after the words, figures and letters “natural boric acid containing not more than 85% of H3BO3” the brackets and words “(calculated on dry weight)” shall be inserted;
(ix) after S. No. 156 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
(xx) for S. No. 189 and the entries relating thereto, the following shall be substituted, namely:-
“189
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4011 30 00
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New pneumatic tyres, of rubber of a kind used on
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aircraft”;
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(xxi) after S. No. 197 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“197A
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4107
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Leather further prepared after tanning or crusting,
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including parchment-dressed leather, of bovine
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kinds”;
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(cxviii)
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after S. No. 435 and the entries relating thereto, the following serial number and
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the entries shall be inserted, namely: -
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“435A
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9401 [other than
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Seats (other than those of heading 9402), whether or
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9401 10 00]
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not convertible into beds, and parts thereof [other than
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seats of a kind used for aircraft]”;
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(cxix)
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in S. No. 437, for the entry in column (3), the entry “Other furniture [other than
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furniture wholly made of bamboo, cane or rattan] and parts thereof” shall be substituted;
(cxx) in S. No. 438, for the entry in column (3), the entry “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 [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]” shall be substituted;
(cxxi)
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after S. No. 438 and the entries relating thereto, the following serial number and
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the entries shall be inserted, namely: -
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“438A
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9405
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Lamps and lighting fittings including searchlights and
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spotlights and parts thereof, not elsewhere specified
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or included; illuminated signs, illuminated name-
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plates and the like, having a permanently fixed light
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source, and parts thereof not elsewhere specified or
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included [other than kerosene pressure lantern and
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parts thereof including gas mantles; hurricane
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lanterns, kerosene lamp, petromax, glass chimney,
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and parts thereof; LED lights or fixtures including
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LED lamps; LED (light emitting diode) driver and
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MCPCB (Metal Core Printed Circuit Board)]”;
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(cxxii)
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(including buffalo) or equine animals, without hair
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on, whether or not split, other than leather of heading
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4114
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197B
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4112
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Leather further prepared after tanning or crusting,
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including parchment-dressed leather, of sheep or
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lamb, without wool on, whether or not split, other
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than leather of heading 4114
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197C
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4113
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Leather further prepared after tanning or crusting,
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including parchment-dressed leather, of other
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animals, without wool or hair on, whether or not
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split, other than leather of heading 4114
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197D
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4114
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Chamois (including combination chamois) leather;
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patent leather and patent laminated leather;
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metallised leather
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197E
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4115
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Composition leather with a basis of leather or leather
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fibre, in slabs, sheets or strip, whether or not in rolls;
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parings and other waste of leather or of composition
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leather, not suitable for the manufacture of leather
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articles; leather dust, powder and flour” ;
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(xxii) after S. No. 218A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“218B
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5607
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Jute twine, coir cordage or ropes
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218C
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5608
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Knotted netting of twine, cordage or rope; made up
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fishing nets and other made up nets, of textile
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materials
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after S. No. 440 and the entries relating thereto, the following serial number and
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the entries shall be inserted, namely: -
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“440A
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9505
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Festive, carnival or other entertainment articles,
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including conjuring tricks and novelty jokes”;
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(cxxiii)
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in S. No. 441, for the entry in column (3), the entry “Articles and equipment for
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general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]” shall be substituted;
(cxxiv)
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after S. No. 441 and the entries relating thereto, the following serial numbers and
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the entries shall be inserted, namely: -
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“441A
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9508
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Roundabouts, swings, shooting galleries and other
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fairground amusements; [other than travelling
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circuses and travelling menageries]
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441B
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9602
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Worked vegetable or mineral carving material and
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articles of these materials moulded or carved articles
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of wax, of stearin, of natural gums or natural resins or
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of modelling pastes, and other moulded or carved
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articles, not elsewhere specified or included; worked,
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unhardened gelatin (except gelatin of heading 3503)
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and articles of unhardened gelatin”;
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(cxxv)
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after S. No. 448 and the entries relating thereto, the following serial number and
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the entries shall be inserted, namely: -
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“448A
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9611
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Date, sealing or numbering stamps, and the like
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(including devices for printing or embossing labels),
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218D
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5609
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Products of coir” ;
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(xxiii) after S. No. 219A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“219AA
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5806
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Narrow woven fabrics, other than goods of heading
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5807; narrow fabrics consisting of warp without weft
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assembled by means of an adhesive (bolducs) ” ;
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(xxiv) for S. No. 224 and the entries relating thereto, the following serial number and entries shall be substituted, namely:-
“224
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63 [other than
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Other made up textile articles, sets, of sale value not
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6309]
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exceeding Rs. 1000 per piece ” ;
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(xxv) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“224A
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6309
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Worn clothing and other worn articles; rags ” ;
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(xxvi) after S. No. 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“225A
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6815
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Fly ash bricks or fly ash aggregate with 90 percent or
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more fly ash content” ;
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(xxvii) after S. No. 230 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“230A
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8407 10 00, Aircraft engines ” ;
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8411
(xxviii) in S. No. 234A, for the entry in column (3) ,the entry “E-waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer” shall be substituted;
(xxix) after S. No. 257A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“257B
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9401 10 00
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Aircraft seats ” ;
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(xxx) for S. No. 259A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely:-
“259A
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4016or 9503
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Toy balloons made of natural rubber latex
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“259B
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9507
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Fishing hooks
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259C
designed for operating in the hand; hand-operated
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composing sticks and hand printing sets incorporating
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such composing sticks”;
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(cxxvi)
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in S. No. 449A, for the entry in column no. 3, the entry “Cigarette lighters and
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other lighters, whether or not mechanical or electrical, and parts thereof other than flints
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or wicks” shall be substituted;
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(cxxvii)
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after S. No. 449A and the entries relating thereto, the following serial numbers
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and the entries shall be inserted, namely: -
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“449B
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9617
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Vacuum flasks and other vacuum vessels, complete
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with cases; parts thereof other than glass inners
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449C
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9618
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Tailors' dummies and other lay figures; automata and
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other animated displays, used for shop window
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dressing”;
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(cxxviii)
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after S. No. 452O and the entries relating thereto, the following serial number and
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the entries
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shall be inserted, namely:-
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“452P
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Any Chapter
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Permanent transfer of Intellectual Property (IP) right
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in respect of Information Technology software” ;
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(D) in Schedule-IV-14%, -
(i) S. Nos. 2, 3, 4, 5, 6,7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating thereto, shall be omitted;
(ii) in S.No. 46, in column (3), for the words in the brackets, “and Rear Tractor tyres”, the words “rear tractor tyres; and of a kind used on aircraft”, shall be added;
(iii)S. Nos. 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113 and the entries relating thereto, shall be omitted;
(iv) in S. No. 114, for the entry in column (3), the entry “Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]” shall be substituted;
(v) in S.No. 117, in column (3), the words, figures and brackets “concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]” shall be omitted;
(vi) S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries relating thereto, shall be omitted;
(vii) in S.No. 135, for the entry in column (3), the entry “Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)” shall be substituted;
(viii) S. Nos. 136, 137, 138 and the entries relating thereto, shall be omitted;
(ix) in S.No. 141, in column (3), after the words and figures “heading 8508” the words and brackets “[other than wet grinder consisting of stone as a grinder]” shall be added;
(x) S. Nos. 144, 145, 147, 148, 149, 150 and the entries relating thereto, shall be omitted;
(xi) in S.No. 151, for the entry in column (3), the entry “Digital cameras and video camera recorders [other than CCTV]” shall be substituted;
(xii) S. Nos. 152, 153 and the entries relating thereto, shall be omitted;
(xiii) in S.No. 154, in column (3), after the words and figures in the brackets, “not exceeding 20 inches”, the words “ ; and set top box for television” shall be added;
(xiv) S. Nos. 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182, 183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries relating thereto, shall be omitted;
(xv) S. Nos. 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto, shall be omitted;
(xvi) in S.No. 228, for the entry “-” in column (2), the entry “Any Chapter” shall be substituted.
(E) in Schedule-V-1.5%, in S. No. 13, for the words “of metal clad with precious metal”, the words and brackets “of metal clad with precious metal [other than bangles of lac/shellac]”, shall be substituted;
(F) in the explanation, in clause (ii), for sub-clause (b), the following shall be substituted, namely:-
“(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;
(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.”;
2. This notification shall come into force on the 15th day of November 2017.
[F.No.354/320/2017-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: - The principal notification No.1/2017- Union territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017 and last amended by Notification No. 34/2017-Union territory Tax (Rate) dated 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1293 (E), dated the 13th October, 2017.
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Changes in IEC after GST
Linking IEC with GSTIN in customs
Import under EPCG after GST
GST on imports by EOUs and SEZs
Non receipt of Cargo Arrival Notice, Can importer sue against shipping company
OBJECTIVES OF CUSTOMS CONTROL for EXPORT GOODS
OBL not released OBL not surrendered no telex release
Office to contact Phytosanitary inspection in India
Offices to obtain RCMC
Who can inspect import cargo in US
Who decides shipping carrier on FOB shipments
Who gets benefited with my articles in this website
Options under central excise clearance
Packing of export goods - How important in International business?
Parties in LC
Payment procedures in Triangular exports
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9601
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Worked corals other than articles of coral”;
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