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 7 of the Union Territory Goods and Services Tax 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 Schedule I-2.5%,-
(i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words “put up in unit container and bearing a registered brand name”, the words, brackets and letters “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 in the ANNEXURE]”, shall be substituted;
after S. No. 29 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“29A
0802
Walnuts, whether or not shelled” ;
GST
after S. No. 33 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“33A
0813
Tamarind, dried” ;
GST
after S. No. 100 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“100A
2106
Roasted Gram” ;
GST
in S. No. 105, in column (3), the brackets and words, “[other than 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]”, shall be omitted;
in S. No. 106, in column (3), the brackets and words, “[other than 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]”, shall be omitted;
in S. No. 107, in column (3), for the words, “other than 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”, the words “other than cotton seed oil cake”, shall be substituted;
in S. No. 185, for the entry in column (3), the entry “Agarbatti, lobhan, dhoop batti, dhoop, sambhrani”, shall be substituted;
after S. No. 198 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
“198A
4601,
Grass, leaf or reed or fibre products, including mats,
4602
pouches, wallets”;
GST
in S. No. 200, in column (3), for the word “kites”, the words “Kites, Paper mache articles”, shall be substituted;
after S. No. 201 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“201A
4907
Duty Credit Scrips” ;
GST
after S. No. 219 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“219A
5801
Corduroy fabrics
219B
5808
Saree fall” ;
GST
after S. No. 257 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“257A
9404
Cotton quilts of sale value not exceeding Rs. 1000 per piece” ;
GST
after S. No. 259 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“259A
9601
Worked corals other than articles of coral” ;
GST
for S. No. 260 and the entries relating thereto, the following shall be substituted, namely:-
“260
9603 [other than 9603 10 00]
Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]” ;
GST
after S. No. 263 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“263A
Any chapter
Rosaries, prayer beads or Hawan samagri” ;
GST
in Schedule II-6%,-
in S. No. 15, in column (3), the word “walnuts,” , shall be omitted;
in S. No. 17, in column (3), for the words and figure “dried fruits of Chapter 8”, the words, figure and brackets, “dried fruits of Chapter 8 [other than tamarind, dried]”, shall be substituted;
in S. No. 45, in column (3), for the words and brackets, “Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi”, the words and brackets, “Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, including idli / dosa batter”, shall be substituted;
in S. No. 46, in column (3), for the words “ready for consumption form”, the words and brackets, “ready for consumption form (other than roasted gram), shall be substituted;
in S. No. 49, in column (3), for the words “put up in unit container and bearing a registered brand name”, the words, brackets and letters “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 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]”, shall be substituted;
in S. No. 73, in column (3) , for the word “agarbattis”, the words, “agarbattis, lobhan, dhoop batti, dhoop, sambhrani”, shall be substituted;
after S. No. 85 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“85A
4016
Rubber bands” ;
GST
after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“92A
44, 68,
Idols of wood, stone [including marble] and metals
83
[other than those made of precious metals]”;
GST
after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“99A
4419
Tableware and Kitchenware of wood” ;
GST
in S. No. 128, in column (3) , for the words “similar documents of title”, the words and brackets, “similar documents of title[other than Duty Credit Scrips]”, shall be substituted;
in S. No. 147, for the entry in column (3) ,the entry “Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806”, shall be substituted;
in S. No. 154, for the entry in column (3) ,the entry “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles[other than saree fall]”, shall be substituted;
) after S. No. 171 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“171A
6501
Textile caps ” ;
in S. No. 176, in column (3), after the words “Sand lime bricks” the words “or Stone inlay work” shall be inserted;
after S. No. 176 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“176A
6802
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”;
GST
after S.No. 177 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“177A
6909
Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic
177B
6911
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
177C
6912
Tableware, kitchenware, other household articles and
toilet articles, other than of porcelain or china
177D
6913
Statues and other ornamental articles”;
GST
after S.No. 189 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“189A
8306
Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware”;
GST
after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“195A
8424
Nozzles for drip irrigation equipment or nozzles for sprinklers” ;
GST
after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“224A
9404
Cotton quilts of sale value exceeding Rs. 1000 per piece” ;
GST
after S. No. 231 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“231A
9601
Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)”;
GST
in Schedule III-9%,-
in S. No. 23, in column (3), for the words and bracket “Diabetic foods;[other than Namkeens”, the words and bracket, “Diabetic foods, Custard powder;[other than batters including idli/dosa batter, Namkeens”, shall be substituted;
in S. No. 111, in column (3), for the words “Plastic Tarpaulin”, the words, “Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats”, shall be substituted;
after S. No. 123 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“123A
4016
Rice rubber rolls for paddy de-husking machine” ;
GST
S. No. 140 and the entries thereof shall be omitted;
in S. No. 157, in column (3), for the words “Braille paper”, the words “Braille paper, kites, Paper mache articles” shall be substituted;
in S. No. 172, in column (3), for the words, “of felt”, the words and brackets, “of felt [other than textile caps]”, shall be substituted;
S. Nos. 186 and 187 and the entries thereof shall be omitted;
S. No. 304 and entries thereof shall be omitted;
in S. No. 325, in column (3), for the words “other than fire extinguishers, whether or not charged”, the words, “other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers” shall be substituted;
in S. No. 384, in column (3), for the words and figures, “Computer monitors not exceeding 17 inches”, the words and figures, “Computer monitors not exceeding 20 inches”, shall be substituted;
in S. No. 438, for the entry in column (3), the entry, “Coir mattresses, cotton pillows and mattresses”, shall be substituted;
after S. No. 449 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“449A
9613
Kitchen gas lighters” ;
GST
in Schedule-IV-14%,-
in S. No. 9, in column (3), the words “ , Custard powder” shall be omitted;
in S. No. 45, in column (3), for the words, “ plastic tarpaulins”, the words “plastic tarpaulins, medical grade sterile disposable gloves, plastic raincoats”, shall be substituted;
in S. No. 49, in column (3), for the words, “other than erasers”, the words, “other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine”, shall be substituted;
in S. No. 70, in column (3), for the words, “ of Other calcareous stone”, the words and brackets, “of Other calcareous stone [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; other ornamental goods essentially of stone]”, shall be substituted;
in S. No. 85, the words, “ ;ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods”, shall be omitted;
S. No. 87 and the entries thereof shall be omitted;
in S. No. 154, in column (3), for the words and figures, “other than computer monitors not exceeding 17 inches”, the words and figures, “other than computer monitors not exceeding 20 inches”, shall be substituted;
S. No. 219 and entries thereof shall be omitted;
in S. No. 222, in column (3), for the words, “other than flints and wicks”, the brackets and words, “[other than flints, wicks or Kitchen gas lighters]”, shall be substituted;
in Schedule-V-1.5%,-
in S.No. 2, in column (3), for the words, “other than Non-Industrial Unworked or simply sawn, cleaved or bruted”, the words, “other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds”, shall be substituted;
in Schedule-VI-0.125%,-
in S. No. 1, for the entry in column (3), the entry, “Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds”, shall be substituted;
in the Explanation, for clause (ii), the following shall be substituted, namely: –
“(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.
The phrase “registered brand name” means,-
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;
a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957;
a brand registered as on the 15th May2017 under any law for the time being in force in any other country.”;
after paragraph 2, the following Annexure shall be inserted, namely: – “ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional officer of Union Territory 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
the person undertaking packing of such goods in unit containers which bears 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.”.
(Mohit Tewari) 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, 2017and last amended by Notification No. 19/2017- Union Territory Tax(Rate) dated 18th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR1034 (E), dated the 18th August, 2017.
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, subsection (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017),
the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.11/2017- 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. 702(E), dated the 28th June, 2017, namely:-
In the said notification,
in the Table, –
against serial number 3, –
in item (iii), in column (3), for the words “Government, a local authority or a Governmental authority”, the words “Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity” shall be substituted;
in item (vi), in column (3), for the words “a local authority or a Governmental authority” the words “a local authority, a Governmental Authority or a Government Entity” shall be substituted;
in items (iii) and (vi), in column (5), for the existing entry, the following entry shall be substituted, namely: –
“Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be”;
for item (vii), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: –
(3)
(4)
(5)
“(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving
2.5
Provided that where the services are supplied to a Government Entity, they
predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity.
should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be
(viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line.
6
–
(ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above.
9
-”;
against serial number 8, for item (ii), in column (5), for the word “or” the word “and” shall be substituted;
against serial number 8, for item (vi), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: –
(3)
(4)
(5)
“(vi) Transport of passengers by
Provided that credit of input tax charged on
any motor vehicle designed to
goods and services used in supplying the
carry passengers where the cost
service, other than the input tax credit of
of fuel is included in the
input service in the same line of business
consideration charged from the
2.5
(i.e. service procured from another service
service recipient.
provider of transporting passengers in a
motor vehicle or renting of a motor
vehicle), has not been taken.
[Please refer to Explanation no. (iv)]
or
6
-”;
against serial number 9, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: –
(3)
(4)
(5)
“(v) Transportation of natural gas through pipeline
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)]
or
6
–
(vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above
9
-”;
against serial number 10, for item (i), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: –
(3)
(4)
(5)
“(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. [Please refer to Explanation no. (iv)]
or
6
-”;
against serial number 15, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: –
(3)
(4)
(5)
“(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017;
65 per cent. of the rate of Union territory tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.
–
(vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above.
9
-”;
against serial number 17, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017;
65 per cent. of the rate of Union territory tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.
–
(vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above.
Same rate of Union territory tax as applicable on supply of like goods involving transfer of title in goods
-”;
against serial number 26, in column (3), –
in item (i), for sub-item (c), the following sub-item shall be substituted, namely: – “(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);”;
in item (i), after sub-item (d), the following sub-item shall be inserted, namely: –
“(da) printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 2.5per cent. or Nil;”;
after sub-item (e), the following sub-items shall be inserted, namely: –
“(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter;
manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);”;
after item (i), in columns (3), (4) and (5) and the entries relating thereto, the following shall be inserted, namely: –
(3)
(4)
(5)
“(ia) Services by way of job work in relation to- manufacture of umbrella;printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 6 per cent.
6
-”;
in item (ii) after sub-item (b), the following sub-item shall be inserted, namely: – “(c) printing of all goods falling under Chapter 48 or 49, which attract UTGST @
2.5 per cent. or Nil.”;
after item (ii), in columns (3), (4) and (5) in column (3) and the entries relating thereto, the following shall be inserted, namely: –
(3)
(4)
(5)
“(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 6 per cent.
6
-”;
in item (iii), for the word, brackets and figures “ and (ii)” the figures, brackets, letters and word “, (ia), (ii) and (iia)” shall be substituted;
against serial number 27, for item (i), columns (3), (4) and (5) and the entries relating thereto in, the following shall be substituted, namely: –
(3)
(4)
(5)
(i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract UTGST @ 6 per cent. or 2.5 per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.
6
-”;
in paragraph 2, for the words, brackets and figures “at item (i)”, the words, brackets, figures and letters, “at item (i), item (iv) [sub-item (b), sub-item (c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and sub-item (d)], item (vi) [sub-item (c)]” shall be substituted;
in paragraph 4, after clause (viii), the following clause shall be inserted, namely: – “(ix) “Governmental Authority” means an authority or a board or any other body, –
set up by an Act of Parliament or a State Legislature; or
established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution.
“Government Entity” means an authority or a board or any other body including a society, trust, corporation,
set up by an Act of Parliament or State Legislature; or
established by any Government, with 90 per cent. 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.”.
(Ruchi Bisht) Under Secretary to the Government of India
Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 11/2017 – Union Territory Tax (Rate), dated the 28thJune, 2017, vide number G.S.R. 702 (E), dated the 28th June, 2017 and was last amended by notification No. 24/2017- Union Territory Tax (Rate) dated the 21st September, 2017 vide number G.S.R. 1185(E), dated the 21st September, 2017.
[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.
Important Keyword: Section 7(1) UTGST Act 2017, Notification No. 37/2017- Union Territory Tax (Rate), F.No.354/117/2017- TRU (Pt. III).
[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. 37/2017- 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 Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council,
hereby notifies the union territory tax on intra-State 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 specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the Table below, at the rate specified in corresponding entry in column (4) and subject to relevant conditions annexed to this notification, if any, specified in the corresponding entry in column (5) of the Table aforesaid:
TABLE
Sl.No.
Chapter, Heading, Sub- heading or Tariff item
Description of Goods
Rate
Condition No.
(1)
(2)
(3)
(4)
(5)
1.
87
Motor Vehicles
65% of union territory tax applicable otherwise on such goods under Notification No. 1/2017- Union Territory Tax (Rate) dated, 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub Section (i), vide G.S.R. 710 (E) dated the 28th June, 2017.
1
2.
87
Motor Vehicles
65% of union territory tax applicable otherwise on such goods under Notification No. 1/2017- Union Territory Tax (Rate) dated, 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub Section (i), vide G.S.R. 710 (E) dated the 28th June, 2017.
2
2. Provided that nothing contained in this notification shall apply on or after1st July, 2020.
Explanation –For the purposes of 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.
ANNEXURE
Condition No.
Condition
1.
The Motor Vehicles was purchased by the lesser prior to 1st July, 2017 and supplied on lease before 1st July, 2017
2.
The supplier of Motor Vehicle is a registered person.Such supplier had purchased the Motor Vehicle prior to 1st July, 2017 and has not availed input tax credit of central excise duty, Value Added Tax or any other taxes paid on such vehicles
(Ruchi Bisht) Under Secretary to Government of India
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 Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the Union territory tax rate of 2.5 per cent on intra-State 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), subject to the condition specified in column (4) of the Table below, namely:-
Table
Sl.No.
Tariff item, sub- heading, heading or Chapter
Description of Goods
Condition
(1)
(2)
(3)
(4)
1.
19 or 21
Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.
When the supplier of such food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary in the Union Territory concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government, or any State Government within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional officer of the Union Territory Tax, as the case maybe, may allow in this regard.
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.
(Mohit Tewari) Under Secretary to the Government of India.
