[F.No.354/117/2017-TRU (Pt. III)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 13th October, 2017
Notification No. 34/2017- Union Territory Tax (Rate)
Table of Contents
GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the UTGST Act, 2017 (14 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-Union territory 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. 710(E), dated the 28th June, 2017, namely:-
In the said notification,-
in GST Schedule I – 2.5%,-
in S. No. 29, for the entry in column (2), the entry, “0802, 0813”, shall be substituted;
after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“30A
0804
Mangoes sliced, dried” ;
GST
after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“99A
1905 or 2106
Khakhra, plain chapatti or roti” ;
GST
after S. No. 101 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“101A
2106 90
Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,- bearing a registered brand name; orbearing 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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]” ;
GST
in S. No. 164, for the entry in column (3), the entry, “ (a) kerosene oil PDS,
The following bunker fuels for use in ships or vessels, namely,
IFO 180 CST
IFO 380 CST”, shall be substituted;
after S. No. 181 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“181A
30
Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia”;
GST
after S. No. 187 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“187A
3915
Waste, parings or scrap, of plastics”;
GST
after S. No. 188 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“188A
4004 00 00
Waste, parings or scrap of rubber (other than hard rubber)”;
after S. No. 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“191A
4017
Waste or scrap of hard rubber”;
after S. No. 198A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“198 B
4707
Recovered waste or scrap of paper or paperboard”;
S. No. 201A and entries relating thereto shall be omitted;
after S. No. 218 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“218A
5605 0010
Real zari thread (gold) and silver thread, combined with textile thread”;
in S. No. 219, in column (2), for the figure, “5705”, the figures “5702, 5703, 5705”, shall be substituted;
after S. No. 228 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“228A
7001
Cullet or other waste or scrap of glass”;
after S. No. 234 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“234A
84 or 85
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, including the components, consumables, parts and spares which make these products operational”;
after S. No. 263A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“264
Any chapter
Biomass briquettes” ;
in Schedule II-6%,-
in S. No. 16, in column (3), for the words and brackets “Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried”, the words and brackets, “Dates (soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried”, shall be substituted;
in S. No. 17, in column (3), for the words figure and brackets, “dried fruits of Chapter 8[other than tamarind, dried]”, the words, figure and brackets, “dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled]”, shall be substituted;
in S. No. 46, for the entry in column (3), the following entry shall be substituted namely: –
“Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form [other than roasted gram], put up in unit container and,-
bearing a registered brand name; or
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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]”;
S. No. 111 and the entries relating thereto, shall be omitted;
after S. No. 132 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
“132A
5401
Sewing thread of manmade filaments, whether or not put up for retail sale
132B
5402, 5403, 5404,5405,5406
Synthetic or artificial filament yarns
132C
5508
Sewing thread of manmade staple fibres
132D
5509, 5510, 5511
Yarn of manmade staple fibres”;
in S. No. 137, in the entry in column (3), the words and figures “such as Real zari thread (gold) and silver thread, combined with textile thread),” shall be omitted;
in Schedule III-9%,-
in S. No. 16, in column (3), for the words “other than pizza bread”, the words, “other than pizza bread, khakhra, plain chapatti or roti”, shall be substituted;
in S. No. 23, in column (3), for the words “preparations in ready for consumption form”, the words, “preparations in ready for consumption form, khakhra”, shall be substituted;
after S. No. 54 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“54A
3213
Poster colour” ;
in S. No. 63, for the entry in column (3), the entry, “Modelling pastes, including those put up for children’s amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)”, shall be substituted;
S. No. 102 and the entries relating thereto, shall be omitted;
in S. No. 114, in column (3), for the words and brackets “Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom”, the words and brackets “powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)” shall be substituted;
S. No. 158 and entries related thereto shall be omitted;
in S. No. 159, for the entry in column (3), the entry “All goods other than synthetic filament yarns”, shall be substituted;
in S. No. 160, for the entry in column (3), the entry “All goods other than artificial filament yarns”, shall be substituted;
S. No. 164 and entries related thereto shall be omitted;
S. No. 165 and entries related thereto shall be omitted;
after S. No. 177 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“177A
6802
All goods other than:- all goods of marble and granite;Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone” ;
in S. No. 188, and entries relating thereto, shall be omitted;
after S. No. 303 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“303A
8305
Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal” ;
after S. No. 308 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
“308A
84
Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
308B
84 or 85
Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps”;
after S. No. 369 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“369A
8483
Plain shaft bearings” ;
in Schedule-IV-14%, –
in S. No. 23, in column (3), for the words, “pans or in similar forms or packings”, the words and brackets, “pans or in similar forms or packings [other than poster colour]”, shall be substituted;
S. No. 34 and entries related thereto shall be omitted;
in S. No. 50, in column (3), for the words “including waste and scrap”, the words, “other than waste and scrap”, shall be substituted;
in S. No. 70, for the entry in column (3), the following entry shall be substituted namely: –
“All goods of marble or granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone]”;
S. No. 112 and the entries relating thereto, shall be omitted;
in S. No. 135, in column (3), the words, “and plain shaft bearings”, shall be omitted;
in ANNEXURE, after point (b), the following proviso shall be inserted
“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 officer of Union Territory 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.”
(Ruchi Bisht) Under Secretary to the Government of India
Note: – The principal notification No.1/2017- Union Territory 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. 710(E), dated the 28th June, 2017 and last amended by Notification No. 27/2017- Union Territory Tax(Rate) dated 22nd September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1195 (E), dated the 22nd September, 2017.
