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Notification No. 5/2017 – Integrated Tax (Rate): Supplies of goods in respect of which no refund of unutilized input tax credit shall be allowed

Notification No. 5/2017 – Integrated Tax (Rate): Supplies of goods in respect of which no refund of unutilized input tax credit shall be allowed

by | May 13, 2024 | GST, 2017 Notifications, Integrated Tax (Rate) 2017 Notifications, Notifications

Important Keyword: F.No.354/117/2017-TRU, Notification No. 5/2017 – Integrated Tax (Rate), Section 54(3) (ii) CGST Act 2017, Section 20 IGST Act 2017.

[F.No.354/117/2017-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 28th June, 2017

Notification No. 5/2017 – Integrated Tax (Rate)

GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

G.S.R.(E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of the Council,

hereby notifies the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, heading, sub-heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, in respect of which no refund of unutilized input tax credit shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies).

TABLE
S. No.Tariff item, heading, sub- heading or ChapterDescription of Goods
(1)(2)(3)
1.5007Woven fabrics of silk or of silk waste
2.5111 to 5113Woven fabrics of wool or of animal hair
3.5208 to 5212Woven fabrics of cotton
4.5309 to 5311Woven fabrics of other vegetable textile fibres, paper yarn
5.5407, 5408Woven fabrics of manmade textile materials
6.5512 to 5516Woven fabrics of manmade staple fibres
7.60Knitted or crocheted fabrics [All goods]
8.8601Rail locomotives powered from an external source of electricity or by electric accumulators
9.8602Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof
10.8603Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
11.8604Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)
12.8605Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)
13.8606Railway or tramway goods vans and wagons, not self-propelled
14.8607Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof
15.8608Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing

Explanation. –

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

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

(Mohit Tewari)
Under Secretary to the
Government of India

Read More: Notification No. 14/2017 – Integrated Tax (Rate): To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator.

Web Stories: Notification No. 14/2017 – Integrated Tax (Rate): To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator.

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1001195/ENG/Notifications

Notification No. 6/2017 – Integrated Tax (Rate): Notification prescribing refund of 50% of IGST on supplies to CSD under section 20

Notification No. 6/2017 – Integrated Tax (Rate): Notification prescribing refund of 50% of IGST on supplies to CSD under section 20

by | May 13, 2024 | GST, 2017 Notifications, Integrated Tax (Rate) 2017 Notifications, Notifications

Important Keyword: F.No.354/117/2017-TRU, Section 20 IGST Act 2017, Section 55 CGST Act 2017.

[F.No.354/117/2017-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 28th June, 2017

Notification No. 6/2017 – Integrated Tax (Rate)

GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

G.S.R.  (E).- In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

hereby specifies the Canteen Stores Department (hereinafter referred to as the CSD), under the Ministry of Defense, as a person who shall be entitled to claim a refund of fifty per cent. of the applicable integrated tax paid by it on all inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD.

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

(Mohit Tewari)
Under Secretary to the
Government of India

Read More: Notification No. 13/2017 – Integrated Tax (Rate): To notify specialized agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under Integrated Goods and Services Tax Act

Web Stories: Notification No. 13/2017 – Integrated Tax (Rate): To notify specialized agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under Integrated Goods and Services Tax Act

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1001185/ENG/Notifications

Notification No. 7/2017 – Integrated Tax (Rate): Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorized customers under section 6 (1).

Notification No. 7/2017 – Integrated Tax (Rate): Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorized customers under section 6 (1).

by | May 13, 2024 | GST, 2017 Notifications, Integrated Tax (Rate) 2017 Notifications, Notifications

Important Keyword: F.No.354/117/2017-TRU, Notification No. 7/2017 – Integrated Tax (Rate), Section 6(1) IGST Act 2017.

[F.No.354/117/2017-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 28th June, 2017

Notification No. 7/2017 – Integrated Tax (Rate)

GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

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, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts, the inward supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), from the whole of the integrated tax leviable thereon under section 5 of the Integrated Good and Services Tax Act, 2017 (13 of 2017), namely:-

TABLE

S. No.Tariff item, sub-heading, heading or ChapterDescription of supply of Goods
(1)(2)(3)
1.Any chapterThe supply of goods by the CSD to the Unit Run Canteens
2.Any chapterThe supply of goods by the CSD to the authorized customers
3.Any chapterThe supply of goods by the Unit Run Canteens to the authorized customers

Explanation. –

  • In this notification, “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).
  • 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.

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

(Mohit Tewari)
Under Secretary to the
Government of India

Read More: Notification No. 18/2017 – Integrated Tax (Rate): IGST exemption to SEZs on import of Services by a unit/developer in an SEZ Notification 64/2017-Cus, dt. 05-07-2017 – IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ Eng.

Web Stories: Notification No. 18/2017 – Integrated Tax (Rate): IGST exemption to SEZs on import of Services by a unit/developer in an SEZ Notification 64/2017-Cus, dt. 05-07-2017 – IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ Eng.

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1001193/ENG/Notifications

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