CGST Rate Schedule notified under section 9(1)

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 1/2017-Central Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. 673(E).– In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the central tax of-

(i) 2.5 per cent. in respect of goods specified in Schedule I,

(ii) 6 per cent. in respect of goods specified in Schedule II,

(iii) 9 per cent. in respect of goods specified in Schedule III,

(iv) 14 per cent. in respect of goods specified in Schedule IV,

(v) 1.5 per cent. in respect of goods specified in Schedule V, and

(vi) 0.125 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 intra-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.

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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-Central 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. 673(E), dated the 28th June, 2017,-

(i) at page 247, in line 7, for “30” read “30 or any Chapter”;

(ii) at page 272, in line 10, omit the words “other than those”;

(iii) at page 290, in line 11, 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

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Corrigendum

New Delhi, the 12^th 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-Central 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. 673(E), dated the 28th June, 2017,-

(i) at page 241, in line 15, for “Coffee, whether or not roasted or decaffeinated”, read “Coffee roasted, whether or not decaffeinated”;

(ii)at page 243 after line 44, insert-

(iii)at page 246, in line 29, for “2710 19 00”, read “2711 19 00”;

(iv) at page 249, in line 9, for “84 or 85”, read “84, 85 or 94”;

(v) at page 259 after line 6, insert-

(vi) at page 260, in line 27, for “2202 90 10”, read “2202 99 10”;

(vii) at page 260, in line 28, for “2202 90 20”, read “2202 99 20”;

(viii) at page 260, in line 29, for “2202 90 90”, read “220299 90”;

(ix) at page 260, in line 31, for “2202 90 30”, read “2202 99 30”;

(x) at page 293, in line 13, for “2202 90 90”, read “2202 99 90”;

(x) at page 301 after line 41, insert-

[F.No.354/117/2017-TRU Pt.]

(Mohit Tewari)

Under Secretary to the Government of India

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-Central 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. 673(E), dated the 28th June, 2017,-

(A) In Schedule I-2.5%,-

(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-6%,-

(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-9%,-

(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-14%,-

(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