close

[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.2/2017-Integrated Tax (Rate)

New Delhi, the 28th June, 2017

 

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby exempts inter-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, sub-heading, 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 integrated tax leviable thereon under section 5 of the Integrated Good and Services Tax Act, 2017 (13 of 2017).

 

Schedule

 

S. No.

Chapter / Heading / Sub-heading / Tariff item

Description of Goods

(1)

(2)

(3)

1.

0101

Live asses, mules and hinnies

2.

0102

Live bovine animals

3.

0103

Live swine

4.

0104

Live sheep and goats

5.

0105

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

6.

0106

Other live animal such as Mammals, Birds, Insects

7.

0201

Meat of bovine animals, fresh and chilled.

23[8.

0203, 0204, 0205, 0206, 0207, 0208, 0209

All goods, fresh or chilled

9.

0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210

All goods [other than fresh or chilled] other than those 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 I]]

24[10.

0204

Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]

11.

0205

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

12.

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]

13.

0207

Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]

14.

0208

Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]

15.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]

16.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]

17.

0210

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers]

18.

3

Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%]

19.

0301

Live fish.

20.

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

25[21.

0304, 0306, 0307, 0308

All goods, fresh or chilled

22.

53[0303, 0304, 0305, 0306, 0307, 0308, 0309]

All goods [other than fresh or chilled] and other than those 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 I]

26[23.

0307

Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

24.

0308

Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.]

25.

0401

Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk

26.

0403

Curd; Lassi; Butter milk

27.

0406

Chena or paneer, 5[other than those 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 I]]

28.

0407

Birds' eggs, in shell, fresh, preserved or cooked

29.

0409

Natural honey, 6[other than those 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 I]]

30.

0501

Human hair, unworked, whether or not washed or scoured; waste of human hair

27[30A.

0504

All goods, fresh or chilled

30B

0504

All goods [other than fresh or chilled] other than those 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 I]]

31.

0506

All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products

32.

0507 90

All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.

33.

0511

Semen including frozen semen

34.

6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

35.

0701

Potatoes, fresh or chilled.

36.

0702

Tomatoes, fresh or chilled.

37.

0703

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

38.

0704

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.

39.

0705

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

40.

0706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.

41.

0707

Cucumbers and gherkins, fresh or chilled.

42.

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled.

43.

0709

Other vegetables, fresh or chilled.

47[43A

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen

43B

0711

54[Vegetables provisionally preserved, but unsuitable in that state for immediate consumption]]

44.

0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

45.

0713

1[Dried leguminous vegetables, shelled, whether or not skinned or split [6[other than those 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 I]]]]

46.

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, 28[fresh or chilled, dried]; sago pith.

27[46A

0714

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 other than those 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 I]

46B

08

Dried makhana, whether or not shelled or peeled [other than those 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 I]]

47.

0801

Coconuts, fresh or dried, whether or not shelled or peeled

48.

0801

Brazil nuts, fresh, whether or not shelled or peeled

49.

0802

55[Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled]

50.

0803

Bananas, including plantains, fresh or dried

51.

0804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.

52.

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), fresh.

53.

0806

Grapes, fresh

54.

0807

Melons (including watermelons) and papaws (papayas), fresh.

55.

0808

Apples, pears and quinces, fresh.

56.

0809

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.

57.

0810

Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.

50[57A

0813

Tamarind dried]

58.

0814

Peel of citrus fruit or melons (including watermelons), fresh.

59.

3[ 7, 9 or 10 ]

All goods of seed quality

60.

0901

Coffee beans, not roasted

61.

0902

Unprocessed green leaves of tea

62.

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]

63.

0910 11 10

Fresh ginger, other than in processed form

64.

0910 30 10

Fresh turmeric, other than in processed form

65.

1001

Wheat and meslin [7[other than those 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 I]]]

66.

1002

Rye [7[other than those 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 I]]]

 

67.

1003

Barley [7[other than those 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 I]]]

 

68.

1004

Oats [7[other than those 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 I]]]

69.

1005

Maize (corn) [7[other than those 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 I]]]

 

70.

1006

Rice [7[other than those 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 I]]]

 

71.

1007

Grain sorghum [7[other than those 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 I]]]

 

72.

1008

Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [7[other than those 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 I]]]

 

73.

1101

Wheat or meslin flour [7[other than those 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 I]]]

 

74.

1102

Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [7[other than those 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 I]]]

 

75.

1103

Cereal groats, meal and pellets [7[other than those 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 I]]]

 

76.

1104

Cereal grains hulled

77.

1105

29[Flour, powder, flakes, granules or pellets of potatoes] [7[other than those 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 I]]]

 

78.

1106

Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [7[other than those 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 I]]]

 

27[78A

1106 10 10

Guar meal]

79.

12

All goods of seed quality

80.

1201

Soya beans, whether or not broken, of seed quality.

81.

1202

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.

82.

1204

Linseed, whether or not broken, of seed quality.

83.

1205

Rape or colza seeds, whether or not broken, of seed quality.

84.

1206

Sunflower seeds, whether or not broken, of seed quality.

85.

1207

Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.

52[86.

1209

Seeds, fruit and spores, of a kind used for sowing

ExplanationThis entry does not cover seeds meant for any use other than sowing.]

87.

1210

Hop cones, fresh.

27[87A

1210 10 00

Hop cones, neither ground nor powdered nor in the form of pellets]

88.

1211

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.

89.

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.

90.

1213

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

91.

1214

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.

92.

1301

Lac and Shellac

39[92 A

1401

Sal leaves, siali leaves, sisal leaves, sabai grass]

93.

1404 90 40

Betel leaves

27[93A.

1404 90 60

coconut shell, unworked]

40[93 B

1404 90 90

Vegetable materials, for manufacture of jhadoo or broom sticks]

94.

1701 or 1702

30[Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar]

95.

1904

Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki

96.

1905

Pappad, by whatever name it is known, except when served for consumption

97.

1905

Bread (branded or otherwise), except when served for consumption and pizza bread

56[97A

2009 89 90

Tender coconut water other than those 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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I]]

98.

2106

Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.

99.

2201

Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]

100.

2201

Non-alcoholic Toddy, Neera including date and palm neera

57[101. 

2202 90 90

Tender coconut water 8[other than those 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 I]]"]

102.

10[2301, 2302, 2308, 2309]

33[Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran]]

41[102A

2306

De-oiled rice bran

Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018]

102B

2306

Cotton seed oil cake]

103.

2501

31[Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water]

27[103A

26

Uranium Ore Concentrate]

104.

2716 00 00

Electrical energy

105.

2835

Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002

106.

3002

Human Blood and its components

107.

3006

All types of contraceptives

108.

3101

All goods and organic manure 9[other than those 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 I]]

109.

3304

Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta

110.

3825

Municipal waste, sewage sludge, clinical waste

111.

3926

Plastic bangles

112.

4014

Condoms and contraceptives

113.

4401

Firewood or fuel wood

114.

4402

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

42[114A

44 or 68

Deities made of stone, marble or wood

114B

46

Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope]

51[114C

46

Plates and cups made up of all kinds of leaves/ flowers/bark]

115.

4802 / 4907

Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government

116.

4817 / 4907

Postal items, like envelope, Post card etc., sold by Government

43[117.

48 or 4907 or 71

Rupee notes or coins when sold to Reserve Bank of India or the Government of India]

118.

4907

Cheques, lose or in book form

119.

4901

Printed books, including Braille books

120.

4902

Newspapers, journals and periodicals, whether or not illustrated or containing advertising material

121.

4903

Children's picture, drawing or colouring books

48[121A

4904 00 00

Music, printed or in manuscript, whether or not bound or illustrated]

122.

4905

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed

19[122A

4907

Duty Credit Scrips]

123.

5001

Silkworm laying, cocoon

124.

5002

Raw silk

125.

5003

Silk waste

126.

5101

Wool, not carded or combed

127.

5102

Fine or coarse animal hair, not carded or combed

128.

5103

Waste of wool or of fine or coarse animal hair

129.

52

Gandhi Topi

130.

52

Khadi yarn

12[130A

50 to 55

Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets]

131.

5303

Jute fibres, raw or processed but not spun

132.

5305

Coconut, coir fibre

44[132A

53

Coir pith compost other than those 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 I]

133.

63

Indian National Flag

134.

6703

Human hair, dressed, thinned, bleached or otherwise worked

135.

6912 00 40

Earthen pot and clay lamps

13[135A

69

Idols made of clay]

136.

7018

Glass bangles (except those made from precious metals)

27[136A

35[7117]

Bangles of lac/ shellac]

137.

8201

Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry 36[other than ghamella].

138.

8445

14[Charkha for hand spinning of yarns, including amber charkha]

139.

8446

Handloom [weaving machinery]

140.

8802 60 00

Spacecraft (including satellites) and suborbital and spacecraft launch vehicles

141.

58[8807]

Parts of goods of heading 8801

142.

9021

Hearing aids

143.

92

15[Indigenous handmade musical instruments as listed in ANNEXURE II]

144.

9603

16[Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles]

145.

9609

Slate pencils and chalk sticks

146.

9610 00 00

Slates

45[146A

9619 00 10 or9619 00 20

Sanitary towels (pads) or sanitary napkins; tampons]

147.

9803

Passenger baggage

148.

Any chapter

Puja samagri namely,-

(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);

(ii) Sacred thread (commonly known as yagnopavit);

(iii) Wooden khadau;

(iv) Panchamrit,

(v) 37[Vibhuti]

(vi) Unbranded honey 2[proposed GST Nil]

(vii) Wick for diya.

(viii) Roli

(ix) Kalava (Raksha sutra)

(x) Chandan tika

149.

-

Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.

20[150

-

Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants.]

38[151

Any chapter

Parts for manufacture of hearing aids]

46[152

Any Chapter except 71

Rakhi (other than those made of goods falling under Chapter 71)]

49[153

Any Chapter

Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause]

 

 

 

Explanation.- For the purposes of this Schedule,-

 

(i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.

 

17[(ii) (a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.

 

    32[(b) The phrase “registered brand name” means, -

 

(A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;

 

(B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957);

 

(C) a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country.]

 

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

 

(iv) 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.

 

21[(v) The phrase “Government Entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is:

 

(a) set up by an Act of Parliament or State Legislature; or

 

(b) established by any Government,

 

      with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority.]

 

2. This notification shall come into force with effect from the 1st day of July, 2017.

 

18[ANNEXURE I

 

For foregoing an actionable claim or enforceable right on a brand name,-

 

(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and

 

(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.

 

22[Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.]

 

ANNEXURE II

 

List of indigenous handmade musical instruments

1.

Bulbul Tarang

2.

Dotar, Dotora, or Dotara

3.

Ektara

4.

Getchu Vadyam or Jhallari

5.

Gopichand or Gopiyantra or Khamak

6.

Gottuvadhyam or Chitravina

7.

Katho

8.

Sarod

9.

Sitar

10.

Surbahar

11.

Surshringar

12.

Swarabat

13.

Swarmandal

14.

Tambura

15.

Tumbi

16.

Tuntuna

17.

Magadi Veena

18.

Hansaveena

19.

Mohan Veena

20.

Nakula Veena

21.

Nanduni

22.

Rudra Veena

23.

Saraswati Veena

24.

Vichitra Veena

25.

Yazh

26.

Ranjan Veena

27.

Triveni Veena

28.

Chikara

29.

Dilruba

30.

Ektara  violin

31.

Esraj

32.

Kamaicha

33.

Mayuri Vina or Taus

34.

Onavillu

35.

Behala(violin type)

36.

Pena or Bana

37.

Pulluvan veena - one stringed violin

38.

Ravanahatha

39.

Folk sarangi

40.

Classical sarangi

41.

Sarinda

42.

Tar shehnai

43.

Gethu or Jhallari

44.

Gubguba or Jamuku - Percussion string instrument

45.

Pulluvan kutam

46.

Santoor - Hammered chord box

47.

Pepa

48.

Pungi or Been

49.

Indian Harmonium: Double reed

50.

Kuzhal

51.

Nadaswaram

52.

Shehnai

53.

Sundari

54.

Tangmuri

55.

Alghoza - double flute

56.

Bansuri

57.

Venu (Carnatic flute) Pullanguzhal

58.

Mashak

59.

Titti

60.

Sruti upanga

61.

Gogona

62.

Morsing

63.

Shruti box

64.

Harmonium (hand-pumped)

65.

Ekkalam

66.

Karnal

67.

Ramsinga

68.

Kahal

69.

Nagphani

70.

Turi

71.

Dhad

72.

Damru

73.

Dimadi

74.

Dhol

75.

Dholak

76.

Dholki

77.

Duggi

78.

Ghat singhari or gada singari

79.

Ghumot

80.

Gummeta

81.

Kanjira

82.

Khol

83.

Kinpar and Dhopar (tribal drums)

84.

Maddale

85.

Maram

86.

Mizhavu

87.

Mridangam

88.

Pakhavaj

89.

Pakhavaj jori - Sikh instrument similar to tabla

90.

Panchamukha vadyam

91.

Pung

92.

Shuddha madalam or Maddalam

93.

Tabala / tabl / chameli - goblet drum

94.

Tabla

95.

Tabla tarang - set of tablas

96.

Tamte

97.

Thanthi Panai

98.

Thimila

99.

Tumbak, tumbaknari, tumbaknaer

100.

Daff, duff, daf or duf Dimdi or dimri - small frame drum without jingles

101.

Kanjira - small frame drum with one jingle

102.

Kansi - small without jingles

103.

Patayani thappu - medium frame drum played with hands

104.

Chenda

105.

Dollu

106.

Dhak

107.

Dhol

108.

Dholi

109.

Idakka

110.

Thavil

111.

Udukai

112.

Chande

113.

Nagara - pair of kettledrums

114.

Pambai - unit of two cylindrical drums

115.

Parai thappu, halgi - frame drum played with two sticks

116.

Sambal

117.

Stick daff or stick duff - daff in a stand played with sticks

118.

Tamak'

119.

Tasha - type of kettledrum

120.

Urumee

121.

JaltarangChimpta - fire tong with brass jingles

122.

Chengila - metal disc

123.

Elathalam

124.

Geger - brass vessel

125.

Ghatam and Matkam (Earthenware pot drum)

126.

Ghungroo

127.

Khartal or Chiplya

128.

Manjeera or jhanj or taal

129.

Nut - clay pot

130.

Sankarjang - lithophone

131.

Thali - metal plate

132.

Thattukazhi mannai

133.

Kanch tarang, a type of glass harp

134.

Kashtha tarang, a type of xylophone.]

 

 

 

 [F.No.354/117/2017-TRU]

 

 

 

(Mohit Tewari)

Under Secretary to the Government of India

 

 

 

 

Notes:

 

Sr. No.

Change

Notification No.

Applicability date

Particulars of change

Remarks

1.

Corrected

Corrigendum dated July 12th, 2017

July 12th, 2017

 Before it was read as, “Dried leguminous vegetables, shelled, whether or not skinned or split”

----

2.

Corrected

Corrigendum dated July 12th, 2017

July 12th, 2017

----

----

3.

Corrected

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as,  “9”

----

4.

Corrected

Corrigendum dated July 27th, 2017

July 27th, 2017

Before it was read as,  “2302”

----

5.

Substituted

28/2017-Integrated Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “other than put up in unit containers and bearing a registered brand name”

----

6.

Substituted

28/2017-Integrated Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as “other than put up in unit container and bearing a registered brand name”

----

7.

Substituted

28/2017-Integrated Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as “other than those put up in unit container and bearing a registered brand name”

----

8.

Substituted

28/2017-Integrated Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as , “other than put up in unit container and bearing a registered brand name”

----

9.

Substituted

28/2017-Integrated Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “other than put up in unit containers and bearing a registered brand name”

----

10.

Substituted

28/2017-Integrated Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “4[ 2301, 2302 ], 2304, 2305, 2306, 2308, 2309”

----

11.

Inserted

28/2017-Integrated Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

12.

Inserted

28/2017-Integrated Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

13.

Inserted

28/2017-Integrated Tax (Rate) dated September 22nd, 2017

September 22nd, 2019

----

----

14.

Substituted

28/2017-Integrated Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as, “Amber charkha”

----

15.

Substituted

28/2017-Integrated Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as,  “Indigenous handmade musical instruments”

----

16.

Substituted

28/2017-Integrated Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as,  “Muddhas made of sarkanda and phool bahari jhadoo”

----

17.

Substituted

28/2017-Integrated Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

Before it was read as,  “(ii) The phrase “registered brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999.”

----

18.

Inserted

28/2017-Integrated Tax (Rate) dated September 22nd, 2017

September 22nd, 2017

----

----

19.

Inserted

36/2017- Integrated Tax (Rate) dated October 13th, 2017

October 13th, 2017

----

----

20.

Inserted

36/2017- Integrated Tax (Rate) dated October 13th, 2017

October 13th, 2017

----

----

21.

Inserted

36/2017- Integrated Tax (Rate) dated October 13th, 2017

October 13th, 2017

----

----

22.

Inserted

36/2017- Integrated Tax (Rate) dated October 13th, 2017

October 13th, 2017

----

----

23.

Substituted

44/2017-Integrated Tax (Rate) dated November 14th, 2017

November 15th, 2017

Before it was read as,

 

8.

0202

Meat of bovine animals frozen [other than frozen and put up in unit container]

9.

0203

Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]

----

24.

Omitted

44/2017-Integrated Tax (Rate) dated November 14th, 2017

November 15th, 2017

----

----

25.

Substituted

44/2017-Integrated Tax (Rate) dated November 14th, 2017

November 15th, 2017

Before it was read as,

 

21.

0304

Fish fillets and other fish meat (whether or not minced), fresh or chilled.

22.

0306

Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.

----

26.

Omitted

44/2017-Integrated Tax (Rate) dated November 14th, 2017

November 15th, 2017

----

----

27.

Inserted

44/2017-Integrated Tax (Rate) dated November 14th, 2017

November 15th, 2017

----

----

28.

Substituted

44/2017-Integrated Tax (Rate) dated November 14th, 2017

November 15th, 2017

Before it was read as:- “fresh or chilled”

----

29.

Substituted

44/2017-Integrated Tax (Rate) dated November 14th, 2017

November 15th, 2017

Before it was read as:- “Flour, of potatoes”

----

30.

Substituted

44/2017-Integrated Tax (Rate) dated November 14th, 2017

November 15th, 2017

Before it was read as:- “Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery”

----

31.

Substituted

44/2017-Integrated Tax (Rate) dated November 14th, 2017

November 15th, 2017

Before it was read as:- “Salt, all types”

----

32.

Substituted

44/2017-Integrated Tax (Rate) dated November 14th, 2017

November 15th, 2017

Before it was read as:- “(b) The phrase “registered brand name” means,-

 

(A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;

 

(B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957);

 

(C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country.”

----

33.

Substituted

8/2018- Integrated Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as, “Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake”

----

34.

Substituted

8/2018- Integrated Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as,

 

11[102A

2306

Cotton seed oil cake]

----

35.

Substituted

8/2018- Integrated Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as, “7113”

----

36.

Inserted

8/2018- Integrated Tax (Rate) dated January 25th, 2018

January 25th, 2018

----

----

37.

Substituted

8/2018- Integrated Tax (Rate) dated January 25th, 2018

January 25th, 2018

Before it was read as, “Vibhuti sold by religious institutions,”

----

38.

Inserted

8/2018- Integrated Tax (Rate) dated January 25th, 2018

January 25th, 2018

----

----

39.

Inserted

20/2018- Integrated Tax (Rate) dated July 26th, 2018

July 27th, 2018

----

----

40.

Inserted

20/2018- Integrated Tax (Rate) dated July 26th, 2018

July 27th, 2018

----

----

41.

Substituted

20/2018- Integrated Tax (Rate) dated July 26th, 2018

July 27th, 2018

Before it was read as,

 

34[102A

2302

 De-oiled rice bran

----

42.

Inserted

20/2018- Integrated Tax (Rate) dated July 26th, 2018

July 27th, 2018

----

----

43.

Substituted

20/2018- Integrated Tax (Rate) dated July 26th, 2018

July 27th, 2018

Before it was read as,

 

“117.

48 / 4907

Rupee notes when sold to the Reserve Bank of India”

----

44.

Inserted

20/2018- Integrated Tax (Rate) dated July 26th, 2018

July 27th, 2018

----

----

45.

Inserted

20/2018- Integrated Tax (Rate) dated July 26th, 2018

July 27th, 2018

----

----

46.

Inserted

20/2018- Integrated Tax (Rate) dated July 26th, 2018

July 27th, 2018

----

----

47.

Substituted

26/2018-Integrated Tax (Rate) dated December 31st, 2018

January 01st, 2018

Before it was read as,

 

“27[43A

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those 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 I]]”

----

48.

Inserted

26/2018-Integrated Tax (Rate) dated December 31st, 2018

January 01st, 2018

----

----

49.

 

Inserted

26/2018-Integrated Tax (Rate) dated December 31st, 2018

January 01st, 2018

----

----

50.

Inserted

15/2019-Integrated Tax (Rate) dated September 30th, 2019

October 01st, 2019

----

----

51.

Inserted

15/2019-Integrated Tax (Rate) dated September 30th, 2019

October 01st, 2019

----

----

52.

Substituted

9/2021-Integrated Tax (Rate) dated September 30th, 2021

October 01st, 2019

Before it was read as,

 

"86.

1209

Seeds, fruit and spores, of a kind used for sowing."

----

53.

Substituted

19/2021-Integrated Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

"0303, 0304, 0305, 0306, 0307, 0308"

----

54.

Substituted

19/2021-Integrated Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

"Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption"

----

55.

Substituted

19/2021-Integrated Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as

"Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled"

----

56.

Inserted

19/2021-Integrated Tax (Rate) dated December 28th, 2021

January 01st, 2022

----

----

57.

Omitted

19/2021-Integrated Tax (Rate) dated December 28th, 2021

January 01st, 2022

----

----

58.

Substituted

19/2021-Integrated Tax (Rate) dated December 28th, 2021

January 01st, 2022

Before it was read as "8803"

----