Union territory tax (Rate) Notification No. 5 of 2017 DT 28th June, 2017, GST

locomotives, Steam locomotives and tenders thereof

10.

8603

Self-propelled railway or tramway coaches, vans and trucks, other

 

 

than those of heading 8604

11.

8604

Railway or tramway maintenance or service vehicles, whether or not

 

 

self-propelled  (for  example,  workshops,  cranes,  ballast  tampers,

 

 

trackliners, testing coaches and track inspection vehicles)

12.

8605

Railway or tramway passenger coaches, not self-propelled; luggage

 

 

vans,  post  office  coaches  and  other  special  purpose  railway  or

 

 

tramway  coaches,  not  self-propelled  (excluding  those  of  heading

 

 

8604)

 

 

1

 

13.

8606

Railway or tramway goods vans and wagons, not self-propelled

14.

8607

Parts of railway or tramway locomotives or rolling-stock; such as

 

 

Bogies, bissel-bogies, axles and wheels, and parts thereof

15.

8608

Railway or tramway track fixtures and fittings; mechanical (including

 

 

electro-mechanical) signalling, safety or traffic control equipment for

 

 

railways, tramways, roads, inland waterways, parking facilities, port

 

 

installations or airfields; parts of the foregoing

Explanation.

 

 

(1)               In this Table, “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

 

(2)               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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

Notification No. 5/2017 Union territory tax (Rate) DT on 28th June, 2017, GST

 

The Extract of GST Notification No. 5/2017-Union territory tax (Rate) is

 

Given below:

           

 Notification No. 5/2017 – 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.5/2017-Union Territory Tax (Rate)

 

New Delhi, the 28th June, 2017

 

G.S.R. (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section

 

(3)   of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 21 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 goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, heading, sub-heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, in respect of which no refund of unutilised input tax credit shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies).

 

 

 

TABLE

 

 

 

S.

Tariff item,

Description of Goods

No.

heading, sub-

 

 

heading or

 

 

Chapter

 

(1)

(2)

(3)

1.

5007

Woven fabrics of silk or of silk waste

2.

5111 to 5113

Woven fabrics of wool or of animal hair

3.

5208 to 5212

Woven fabrics of cotton

4.

5309 to 5311

Woven fabrics of other vegetable textile fibres, paper yarn

5.

5407, 5408

Woven fabrics of manmade textile materials

6.

5512 to 5516

Woven fabrics of manmade staple fibres

7.

60

Knitted or crocheted fabrics [All goods]

8.

8601

Rail locomotives powered from an external source of electricity or by

 

 

electric accumulators

9.

8602

Other rail locomotives; locomotive tenders; such as Diesel-electric

 


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