Important Keyword: F. No. DGEP/SEZ/09/2017, Notification No. 15/2017 – Integrated Tax (Rate), Section 6(1) IGST Act 2017.
[F. No. DGEP/SEZ/09/2017] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
New Delhi, the 30th June, 2017
Notification No. 15/2017 – Integrated 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 6 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all goods or services or both imported by a unit or a developer in the Special Economic Zone, from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) for authorized operations.
2. This Notification shall come into force with effect from the 1st July, 2017.
(Dharmvir Sharma) Under Secretary to the Government of India
[F.No.354/117/2017-TRU] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 30th June, 2017
Notification No. 16/2017 – Integrated Tax (Rate)
Table of Contents
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 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,-
in Schedule I – 5%, after serial number 182 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
(1)
(2)
(3)
“182A
3102
Mineral or chemical fertilizers, nitrogenous, other than those which are clearly not to be used as fertilizers.
182B
3103
Mineral or chemical fertilizers, phosphatic, other than those which are clearly not to be used as fertilizers.
182C
3104
Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
182D
3105
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers”;
in Schedule II – 12%, serial numbers 66, 67, 68 and 69 and the entries relating thereto shall be omitted.
This notification shall come into force with effect from the 1st day of July, 2017.
(Mohit Tewari) Under Secretary to the Government of India
Important Keyword: F. No. DGEP/SEZ/09/2017, Notification No. 17/2017 -Integrated Tax (Rate), Section 6(1) IGST Act 2017.
[F. No. DGEP/SEZ/09/2017] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
New Delhi, the 5th July, 2017
Notification No. 17/2017 -Integrated 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 6 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds, except as respects things done or omitted to be done before such rescission, the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 15/2017- Integrated Tax (Rate), dated the 30th June, 2017, published in the Gazette of India, Extraordinary, vide number G. S. R. 740 (E), dated the 30th June, 2017.
(Dharmvir Sharma) Under Secretary to the Government of India
Important Keyword: F. No. DGEP/SEZ/09/2017, Notification No. 18/2017 – Integrated Tax (Rate), Section 6(1) IGST Act 2017.
[F. No. DGEP/SEZ/09/2017] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
New Delhi, the 5th July, 2017
Notification No. 18/2017 – Integrated 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 6 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do and on the recommendations of the Council, hereby exempts services imported by a unit or a developer in the Special Economic Zone for authorized operations, from the whole of the integrated tax leviable thereon under section 5 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017).
(Dharmvir Sharma) Under Secretary to the Government of India
[F. No. 354/137/2017-TRU] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 18th August, 2017
Notification No.19/2017 – Integrated Tax (Rate)
Table of Contents
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 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 further amendment 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:-
2. In the said notification, in Schedule III – 18%, after serial number 452 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(1)
(2)
(3)
“452A
4011 70 00
Tyre for tractors
452B
4013 90 49
Tube for tractor tyres
452C
8408 20 20
Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor
452D
8413 81 90
Hydraulic Pumps for Tractors
452E
8708 10 10
Bumpers and parts thereof for tractors
452F
8708 30 00
Brakes assembly and its parts thereof for tractors
452G
8708 40 00
Gear boxes and parts thereof for tractors
452H
8708 50 00
Transaxles and its parts thereof for tractors
452I
8708 70 00
Road wheels and parts and accessories thereof for tractors
452J
8708 91 00
Radiator assembly for tractors and parts thereof Cooling system for tractor engine and parts thereof
452K
8708 92 00
Silencer assembly for tractors and parts thereof
452L
8708 93 00
Clutch assembly and its parts thereof for tractors
452M
8708 94 00
Steering wheels and its parts thereof for tractor
452N
8708 99 00
Hydraulic and its parts thereof for tractors
452O
8708 99 00
Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors”.
(Ruchi Bisht) Under Secretary to the Government of India
Note: The principal notification No. 1/2017- Integrated Tax (Rate) dated 28th June, 2017 was 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 and last amended vide notification No. 16/2017- Integrated Tax (Rate) dated the 30th June, 2017 published vide number G. S. R 809 (E) dated the 30th June, 2017.
