GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 2/2017-Central Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 674 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 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, subheading, 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 central tax leviable thereon under section 9 of the Central Good and Services Tax Act, 2017 (12 of 2017).
Download Full Text
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.2/2017-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. 674(E), dated the 28th June, 2017,-
(i) at page 315, in line 37, for “Dried leguminous vegetables, shelled, whether or not skinned or split”, read “Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a registered brand name]”;
(ii) at page 319, in line 17, omit “[proposed GST Nil]”.
[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 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-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-
| “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 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-
| “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 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”;
(xi) at page 301 after line 41, 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
gst rate of non baranded bakery biscuits