IGST Notification rate 43/2017

Title	seeks to amend notification no. 1/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
Number	43/2017
Date	14-11-2017
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G.S.R. (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 makes the following amendments 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, namely:-

In the said notification,

(A) in Schedule I-5%,-

(i) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely: –

(ii) for S. No. 2 and the entries relating thereto, the following shall be substituted, namely:-

(iii) S. Nos. 3,4,5, 6 and the entries relating there to shall be omitted;

(iv) in S. No. 16, for the entry in column (3), the entry “All goods [other than fresh or chilled] and 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”, shall be substituted;

(vi) in S. No. 26, for the entry in column (3), the entry “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, 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”, shall be substituted;

(vii) in S. No. 27, for the entry in column (3) ,the entry “Cashew nuts, whether or not shelled or peeled, desiccated coconuts ”shall be substituted;

(viii) in S. No. 30, in the entry in column (3) , after the words “shelled or peeled”, the words “,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”, shall be inserted;

(ix) in S. No. 58, in the entry in column (3) , after the words “Meal, powder,” the words “Flour” , shall be inserted;

(x) S. No. 60 and the entries relating theretoshall be omitted;

(xi) in S. No. 66, in column (3), the words, “other than of seed quality” shall be omitted;

(xii) for S. No. 72 and the entries relating thereto, the following shall be substituted, namely:-

(xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted, namely:-

(xiv) ) in S. No. 91, in column (3), the words, “khandsari sugar”shall be omitted;

(xv) in S. No. 92, for the entry in column (3), the entry “Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana,groundnut sweets,gajak, khaja, khajuli, anarsa” shall be substituted;

(xvi) in S. No. 100 A, in column (3), after the words “Roasted Gram”,the words “,idli/dosa batter, chutney powder” shall be inserted;

(xvii) for S. No. 111 and the entries relating thereto, the following shall be substituted, namely:-

(xviii) in S. No. 135, in column (3), after the words, figures and letters“ natural boric acid containing not more than 85% of H3BO3” the brackets and words “(calculated on dry weight)” shall be inserted;

(ix) after S. No. 156 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

(xxi) after S. No. 197 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

(xxii) after S. No. 218A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

(xxiii) after S. No. 219A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

(xxiv) for S. No. 224 and the entries relating there to, the following serial number and entries shall be substituted, namely:-

(xxv) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

(xxvi) after S. No. 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

(xxvii) after S. No. 230 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

(xxviii) in S. No. 234A, for the entry in column (3) ,the entry “E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer” shall be substituted.

(xxix) after S. No. 257A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:

(xxx) forS. No. 259A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely:-

(B) in Schedule II-12%,-

(i) S. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;

(ii) for S. No. 11 and the entries relating thereto, the following shall be substituted, namely:-

(iii) in S. No. 14, in column (3), the words “and desiccated coconuts”, shall be omitted

(iv) after S. No. 32 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-

(v) in S. No. 43, for the entry in column(3) ,the entry “Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders” shall be substituted;

(vi) for S. No. 44 and the entries relating thereto, the following shall be substituted, namely:-

(vii) in S. No. 45, in column (3), the words“ including idli or dosa batter” shall be omitted;

(viii) after S. No. 46 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

(ix) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

(x) for S. No. 70 and the entries relating thereto, the following shall be substituted, namely:-

(xi) S. No. 71, 86, 87, 88 and the entries relating there to shall be omitted;

(xii) for S. Nos. 89, 90 and the entries relating thereto, the following shall be substituted, namely:-

(xiii) in S. No. 139, in column (3), after the words “with rubber or plastics”,the brackets and words “[other than jute twine, coir cordage or ropes]” shall be inserted;

(xiv) S. No. 140, and the entries relating there to shall be omitted;

(xv) in S. No. 141, in column (3), after the words “specified or included”, the brackets and words “[other than products of coir]” shall be inserted;

(xvi) S. No. 152, and the entries relating there to shall be omitted;(xvii)for S. No. 171 and the entries relating thereto, the following shall be substituted, namely:-

(xviii) after S. No. 171A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

(xix) in S. No. 177, in column (3), the words, “Flyash bricks” shall be omitted;

(xx) in S. No. 196, in column (3), after the words “sports-ground rollers”, the word, brackets and figures “;Parts[8432 90]” shall be inserted;

(xxi) in S. No. 197, in column (3), after the words and figures “of heading 8437”,the word, brackets and figures “;parts [8433 90 00]”shall be inserted;

(xxii) in S. No. 200, in column (3), for the words “Sewing machines”, the wordsand figures“Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles andparts of sewing machines” shall be substituted;

(xxiii) after S. No. 201 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

(xxiv) after S. No. 207 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

(xxv) for S. No. 215 and the entries relating thereto, the following shall be substituted, namely:-

(xxvi) in S. No. 216, in column (3), after the word “corrective”, the brackets and words “[other than goggles for correcting vision]” shall be inserted;

(xxvii) in S. No. 221, for the entry in column (3) ,the entry “Splints and other fracture appliances; artificial parts of the body; other appliances which are worn orcarried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]”shall be substituted;

(xxviii) after S. No. 222 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

(xxix) in S. No. 231, inthe entry in column (3), the words “fishing hooks”, shall be omitted;

(xxx) after S. No. 242 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –

(C) in Schedule III-18%,-

(i) S. No. 1, and the entries relating thereto, shall be omitted;

(ii) S. No. 10, and the entries relating thereto, shall be omitted;

(iii) in S. No. 12, for the entry in column (3), the entry“ Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets and gajak]”,shall be substituted;

(iv) after S. No. 12 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –

(v) in S. No. 13, for the entry in columns(2)and (3), the following entries shall be substituted, namely:-

(vi) S. No. 14, and the entries relating thereto, shall be omitted;

(vii) in S. No. 16, for the entry in columns(2)and (3), the following entries shall be substituted, namely:-

(viii) after S. No. 16 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

(ix) S. Nos. 18, 19 and 20 and the entries relating thereto, shall be omitted;

(x) in S. No. 23, for the entry in column (3), the entry,“ Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]”shall be substituted;

(xi) after S. No. 24 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

(xii) after S. No. 26and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –

(xiii) S. No. 27, and the entries relating thereto, shall be omitted;

(xiv) in S. No. 30, for the entry in column (3), the entry“ Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]” shall be substituted;

(xv) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

(xvi) in S. No. 33, for the entry in column (3), the entry“ Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas[other than kerosene PDS, petrol, diesel and ATF, not in GST]”shall be substituted;

(xvii) in S. No. 52, for the entry in column (3), the entry“ Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes” shall be substituted;

(xviii) in S. No. 54A, for the entry in column (3), the entry“Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings”shall be substituted;

(xix) S. No. 55, and the entries relating thereto, shall be omitted;(xx)after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

(xxi) in S. No. 58, for the entry in columns (2)and (3), the following entries shall be substituted, namely:-

(xxii) in S. No. 59, for the entry in columns(2)and (3), the following entries shall be substituted, namely:-

(xxiii) in S. No. 60, for the entry in columns(2)and (3), the following entries shall be substituted, namely:-

(xxiv)after S. No. 60 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

IGST Notification rate 43/2017

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