GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 1/2017-Integrated Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 666(E). – In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax of-
(i) 5 per cent. in respect of goods specified in Schedule I,
(ii) 12 per cent. in respect of goods specified in Schedule II,
(iii) 18 per cent. in respect of goods specified in Schedule III,
(iv) 28 per cent. in respect of goods specified in Schedule IV,
(v) 3 per cent. in respect of goods specified in Schedule V, and
(vi) 0.25 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 inter-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, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules.
Read Full
[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)
Corrigendum
New Delhi, the 30th June, 2017
G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Integrated 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. 666(E), dated the 28th June, 2017,-
(i) at page 75, in line 20, for “30” read “30 or any Chapter”;
(ii) at page 99, in line 33, omit the words “other than those”;
(iii) at page 117, in line 5, omit the words “goggles and the like, corrective, protective or other”.
[F.No.354/117/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
[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)
Corrigendum
New Delhi, the 12th July, 2017
G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Integrated 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. 666(E), dated the 28th June, 2017,-
(i) at page 69, in line 28, for “Coffee, whether or not roasted or decaffeinated”, read “Coffee roasted, whether or not decaffeinated”;
(ii) at page 72, after line 14, insert-
| “103A
|
2302
|
Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]”; |
(iii) at page 74, in line 42, for “2710 19 00”, read “2711 19 00”;
(iv) at page 77, in line 28, for “84 or 85”, read “84, 85 or 94”;
(v) at page 87 after line 17 insert-
| “16A
|
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), dried”; |
(vi) at page 88, in line 34, for “2202 90 10”, read “2202 99 10”;
(vii) at page 88, in line 35, for “2202 90 20”, read “2202 99 20”;
(viii) at page 88, in line 36, for “2202 90 90”, read “2202 99 90”;
(ix) at page 88, in line 37, for “2202 90 30”, read “2202 99 30”;
(x) at page 119, in line 44, for “2202 90 90”, read “2202 99 90”;
(xi) at page 127 after line 49, insert-
| “163A | 8701 | Road tractors for semi-trailers of engine capacity more than 1800 cc”. |
[F.No.354/117/2017-TRU Pt.]
(Mohit Tewari)
Under Secretary to the Government of India
[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)
Corrigendum
New Delhi, the 27th July, 2017
G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Integrated 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. 666(E), dated the 28th June, 2017,-
(A) In Schedule I-5%,-
(i) in S. No.59, in column (3), for “1106 10 90”, read “0713”;
(ii) in S. No.61, in column (2), for “1106 10 90”, read “0713”;
(iii) in S.No.92,-
(a) in column (2), for “1702”, read “1702 or 1704”;
(b) in column (3), for “Palmyra sugar”, read “Palmyra sugar, mishri, batasha, bura”;
(iv) in S.No.185, in column (3), for “Agarbatti”, read “Agarbatti, lobhan”;
(v) in S. No. 220, in column (3),-
(a) for “saima”, read “salma”;
(b) for “gotasitara”, read “gota, sitara”;
(c) for “glzal”, read “gizai”;
(vi) in S. No. 234, in column (3), after entry (g), insert “(h) Photo voltaic cells, whether or not assembled in modules or made up into panels”;
(B) In Schedule II-12%,-
(i) in S.No.14, in column (3), after “shelled or peeled”, insert “and desiccated coconuts”;
(ii) in S.No.16, in column (3), for “Dates”, read “Dates (soft or hard)”;
(iii) in S.No.56, in column (3), for “serial number 1(f)”, read “serial number 1(g)”;
(iv) in S.No.74, in column (2), for “3302”, read “3301”;
(v) in S.No.231, in column (3), for “heading 9208”, read “heading 9208 or 9705”;
(C) In Schedule III-18%,-
(i) in S. No. 55, in column (3), for “(Fountain pen ink and Ball pen ink)”, read “(other than Fountain pen ink and Ball pen ink)”;
(ii) in S. No. 133, in column (3), for “Artificial fur and articles thereof”, read “Artificial fur other than articles thereof”;
(iii) in S. No. 233, in column (3), omit “Sewing needles”;
(iv) in S. No. 247, in column (3), for “0.12.5 mm” , read “0.15 mm”;
(v) in S.No.323, in column (2), for “8522 90”, read “8422 90”;
(vi) in S. No. 395, in column (3), for “Optical Fiber”, read “Optical Fibre Cable”;
(vii) in S. No. 447, in column (3), omit “and other pens”;
(D) In Schedule-IV-28%,-
(i) in S. No. 158, in column (3), for “optical fibres optical fibres, bundles or cables”, read “optical fibres, optical fibre bundles or cables”;
(ii) in S. No. 161, in column (3), for “Optical Fiber”, read “Optical Fibre Cables”;
(iii) in S.No.215, in column (3), for “Video games consoles and Machines”, read “Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90]”.
[F.No.354/117/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
