IGST Rates Revised w.e.f. 15 Nov 2017

· Goods under 12%

(A) 18% to 12%

i. Condensed milk

ii. Refined sugar and sugar cubes

iii. Pasta

iv. Curry paste, mayonnaise and salad dressings, mixed condiments and mixed seasoning

v. Diabetic food

vi. Medicinal grade oxygen

vii. Printing ink

viii. Hand bags and shopping bags of jute and cotton

ix. Hats (knitted or crocheted)

x. Parts of specified agricultural, horticultural, forestry, harvesting or threshing machinery

xi. Specified parts of sewing machine

xii. Spectacles frames

xiii. Furniture wholly made of bamboo or cane

(B) 28% to 12%

i. Wet grinders consisting of stone as grinder

ii. Tanks and other armoured fighting vehicles

[Notification No. 43-Integrated Tax (Rate) dated 14 November 2017]

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,-

(B) in Schedule II-12%,-

(i) S. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;

(ii) for S. No. 11 and the entries relating thereto, the following shall be substituted, namely:-

(iii) in S. No. 14, in column (3), the words “and desiccated coconuts”, shall be omitted;

(iv) after S. No. 32 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-

“32A	1701 91, 1701 99	All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)
32B	1902	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared” ;

(v) in S. No. 43, for the entry in column (3) ,the entry “Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders” shall be substituted;

(vi) for S. No. 44 and the entries relating thereto, the following shall be substituted, namely:-

“44

2103

All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings”;

(vii) in S. No. 45, in column (3), the words “ including idli or dosa batter” shall be omitted;

(viii) after S. No. 46 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“46A

2106 90 91

Diabetic foods”;

(ix) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“57A

2804 40 10

Medical grade oxygen”;

(x) for S. No. 70 and the entries relating thereto, the following shall be substituted, namely:-

“70

3215

All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink” ;

(xi) S. No. 71, 86, 87, 88 and the entries relating thereto shall be omitted;

(xii) for S. Nos. 89, 90 and the entries relating thereto, the following shall be substituted, namely:-

“89	4202 22 20	Hand bags and shopping bags, of cotton
90	4202 22 30	Hand bags and shopping bags, of jute” ;

(xiii) in S. No. 139, in column (3), after the words “with rubber or plastics”, the brackets and words “[other than jute twine, coir cordage or ropes]” shall be inserted;

(xiv) S. No. 140, and the entries relating thereto shall be omitted;

(xv) in S. No. 141, in column (3), after the words “specified or included”, the brackets and words “[other than products of coir]” shall be inserted;

(xvi) S. No. 152, and the entries relating thereto shall be omitted;

(xvii) for S. No. 171 and the entries relating thereto, the following shall be substituted, namely:-

“171

63[other than 6309]

Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [other than Worn clothing and other worn articles; rags] ” ;

(xviii) after S. No. 171A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“171B

6505

Hats (knitted/crocheted) or made up from lace or other textile fabrics” ;

(xix) in S. No. 177, in column (3), the words, “Fly ash bricks” shall be omitted;

(xx) in S. No. 196, in column (3), after the words “sports-ground rollers”, the word, brackets and figures “; Parts [8432 90]” shall be inserted;

(xxi) in S. No. 197, in column (3), after the words and figures “of heading 8437”, the word, brackets and figures “; parts [8433 90 00]” shall be inserted;

(xxii) in S. No. 200, in column (3), for the words “Sewing machines”, the words and figures “Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines” shall be substituted;

(xxiii) after S. No. 201 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“201A

8509

Wet grinder consisting of stone as a grinder” ;

(xxiv) after S. No. 207 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“207A

8710

Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles” ;

(xxv) for S. No. 215 and the entries relating thereto, the following shall be substituted, namely:-

“215

9003

Frames and mountings for spectacles, goggles or the like, and parts thereof” ;

(xxvi) in S. No. 216, in column (3), after the word “corrective”, the brackets and words “[other than goggles for correcting vision]” shall be inserted;

(xxvii) in S. No. 221, for the entry in column (3) ,the entry “Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]” shall be substituted;

(xxviii) after S. No. 222 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“222A

9403

Furniture wholly made of bamboo, cane or rattan” ;

(xxix) in S. No. 231, in the entry in column (3), the words “fishing hooks”, shall be omitted;

(xxx) after S. No. 242 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

(1)	(2)	(3)
“243	Any Chapter	Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software”;