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

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

 

Notification No. 27/2017-Central Tax (Rate)

 

New Delhi, the 22nd September, 2017

 

R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 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- Central 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. 673(E), dated the 28th June, 2017, namely:-

In the  said notification,-

 

1. 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,-

1. bearing  a registered  brand name; or
2. 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; 

 

ii.  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” ;

 

 

iii. after S. No. 33 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 

 

“33A

0813

Tamarind,   dried” ;

 

iv. after S. No. 100 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

 

“100A

2106

Roasted  Gram” ;

 

 

5. 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;
6.  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;

vii.  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;

8. in S. No. 185, for the entry in column (3), the entry “Agarbatti, lobhan, dhoop batti, dhoop, sambhrani”,   shall  be

substituted;

 

ix. after S. No. 198 and the  entries  relating  thereto,  the  following  serial  number and entries  shall  be inserted, namely:-

 

“198A

4601, 4602

Grass, leaf or reed or fibre products, including mats, pouches, wallets”;

 

 

10. in S. No. 200, in column (3), for the word “kites”, the words  “Kites,  Paper mache articles”, shall  be substituted;

xi. 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” ;

 

xii. 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” ;

 

 

xiii. 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” ;

 

 

xiv. 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” ;

 

 

xv. 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]”;

 

 

xvi. 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” ;

 

 

2.  in Schedule II-6%,-

 

1. in  S. No. 15, in column (3), the word “walnuts,”  , shall  be omitted;

 

2. 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;

iii. 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;

     iv. 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;

v. 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, -

1. bearing  a registered  brand name; or

 

2. 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;

vi. in S. No. 73, in column (3), for the word “agarbattis”, the words, “agarbattis, lobhan, dhoop batti,  dhoop,  sambhrani”, shall be substituted;

 vii. after S. No. 85 and the entries relating thereto,  the  following  serial  number  and the entries  shall  be inserted, namely:-

 

“85A

4016

Rubber  bands” ;

 

 

            viii. after S. No. 92 and the entries relating thereto, the  following  serial number  and the entries  shall  be inserted, namely:-

 

“92A

44, 68, 83

Idols of wood, stone [including  marble]  and metals [other  than  those  made of precious metals]”;

 

 

ix. 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” ;

 

 

10. 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;
11. 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;
12. 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;
13. after S. No.  171  and  the  entries  relating  thereto,  the  following  serial  number and the  entries  shall  be inserted, namely:-

 

“171A

6501

Textile   caps ” ;

 

 

14. in S. No. 176, in  column  (3),  after  the  words  “Sand  lime bricks”  the  words “or Stone inlay   work” shall  be inserted;
15. 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”;

 

 

16. 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”;

 

  

 

17. 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”;

 

 

18. 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” ;

 

 

19. 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” ;

 

 

20. 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)”;

 

 

3. in  Schedule III-9%,-

 

1. 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;
2. 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” ;

 

 

4. S. No. 140 and the entries  thereof  shall  be omitted;

 

5. in S. No. 157, in column (3), for the  words  “Braille  paper”, the  words “Braille paper, kites,  Paper mache  articles”  shall  be substituted;
6. 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;
7. S. Nos. 186 and 187 and  the entries  thereof  shall  be omitted;

 

     viii. S. No. 304 and entries  thereof  shall  be omitted;

 

9. 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;
10. 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;
11. in S. No. 438, for the  entry  in  column  (3),  the  entry,  “Coir mattresses, cotton pillows and mattresses”,   shall  be substituted;
12. 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” ;

 

 

4. in Schedule-IV-14%,-

 

1.      in  S. No. 9, in  column  (3), the  words “ , Custard  powder” shall  be omitted;

 

2.      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;
3. 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;
4. 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;
5.          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;
6. S. No. 87 and the entries  thereof  shall  be omitted;

 

7. 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;

viii S. No. 219 and entries  thereof  shall  be omitted;

 

(ix) 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;

5. 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;

6. 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;

7. 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.

 

2. The  phrase “registered   brand name” means,-

A. 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;

B. a brand registered as  on the  15th May2017  under the  Copyright Act, 1957(14 of 1957;

C. a brand registered as on the 15th May2017 under any law for the time being in force  in  any other country.”;

D. after paragraph 2, the following Annexure shall be inserted, namely:-

“ANNEXURE

 

For foregoing  an actionable  claim  or enforceable   right  on a brand name,-

 

1. 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 that he  is  voluntarily foregoing  his  actionable  claim  or  enforceable  right on such brand  name  as defined  in  Explanation  (ii)(a); and
2. 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.”.

[F.No.354/117/2017-TRU Pt-II]

 

(Mohit Tewari

Under  Secretary to the Government of India

 

 

Note: - The principal notification No.1/2017-Central 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. 673(E), dated the 28th June, 2017and last amended by Notification No. 19/2017- Central Tax(Rate) dated 18th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1032 (E), dated the  18th August, 2017.