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

· Goods under 5%

(A) 18% to 5%

i. Puffed rice chikki, peanut chikki, sesame chikki, revdi, tilrevdi, khaza, kazuali, groundnut sweets gatta, kuliya

ii. Flour of potatoes put up in unit container bearing a brand name

iii. Chutney powder

iv. Fly ash

v. Sulphur recovered in refining of crude

vi. Fly ash aggregate with 90% or more fly ash content

(B) 12% to 5%

i. Desiccated coconut

ii. Narrow woven fabric including cotton newar [with no refund of unutilised input tax credit]

iii. Idli, dosa batter

iv. Finished leather, chamois and composition leather

v. Coir cordage and ropes, jute twine, coir products

vi. Fishing net and fishing hooks

vii. Worn clothing

viii. Fly ash brick

· GST rates on aircraft engines from 28%/18% to 5%,

· Aircraft tyres from 28% to 5%

· Aircraft seats from 28% to 5%.

[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,-

(A) in Schedule I- 5%,-

(i) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely:-

“1

0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210

All goods [other than fresh or chilled] and put up in unit container and,- (a) bearing a registered brand name; or (b) 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]” ;

(ii) for S. No. 2 and the entries relating thereto, the following shall be substituted, namely:-

“2

0303, 0304, 0305, 0306, 0307, 0308

All goods [other than fresh or chilled] and put up in unit container and,- (a) bearing a registered brand name; or (b) 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]” ;

(iii) S. Nos. 3,4,5, 6 and the entries relating thereto shall be omitted;

(iv) in S. No. 16, for the entry in column (3), the entry “All goods [other than fresh or chilled] and put up in unit container and, -

(a) bearing a registered brand name; or

(b) 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be substituted;

(v) in S. No. 23, in the entry in column (3) , after the word “frozen”, the words “, put up in unit container and,-

(a) bearing a registered brand name; or

(b) 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be inserted;

(vi) in S. No. 26, for the entry in column (3), the entry “Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,-

(a) bearing a registered brand name; or

(b) 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be substituted;

(vii) in S. No. 27, for the entry in column (3) ,the entry “Cashew nuts, whether or not shelled or peeled, desiccated coconuts ” shall be substituted;

(viii) in S. No. 30, in the entry in column (3) , after the words “shelled or peeled”, the words “,put up in unit container and,-

(a) bearing a registered brand name; or

(b) 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be inserted;

(ix) in S. No. 58, in the entry in column (3) , after the words “Meal, powder,” the words “Flour” , shall be inserted;

(x) S. No. 60 and the entries relating thereto shall be omitted;

(xi) in S. No. 66, in column (3), the words, “other than of seed quality” shall be omitted;

(xii) for S. No. 72 and the entries relating thereto, the following shall be substituted, namely:-

“72

1210 20 00

Hop cones, ground, powdered or in the form of pellets; lupulin” ;

(xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted, namely:-

“78

1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]

Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked] ” ;

(xiv) ) in S. No. 91, in column (3), the words, “khandsari sugar” shall be omitted;

(xv) in S. No. 92, for the entry in column (3), the entry “Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa” shall be substituted;

(xvi) in S. No. 100 A, in column (3), after the words “Roasted Gram”, the words “,idli/dosa batter, chutney powder” shall be inserted;

(xvii) for S. No. 111 and the entries relating thereto, the following shall be substituted, namely:-

“111

2503

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur ” ;

(xviii) in S. No. 135, in column (3), after the words, figures and letters “natural boric acid containing not more than 85% of H3BO3” the brackets and words “(calculated on dry weight)” shall be inserted;

(ix) after S. No. 156 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“156A

2621

Fly Ash ” ;

(xx) for S. No. 189 and the entries relating thereto, the following shall be substituted, namely:-

“189

4011 30 00

New pneumatic tyres, of rubber of a kind used on aircraft”;

(xxi) after S. No. 197 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“197A	4107	Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
197B	4112	Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114
197C	4113	Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114
197D	4114	Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
197E	4115	Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour” ;

(xxii) after S. No. 218A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“218B	5607	Jute twine, coir cordage or ropes
218C	5608	Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
218D	5609	Products of coir” ;

(xxiii) after S. No. 219A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“219AA

5806

Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) ” ;

(xxiv) for S. No. 224 and the entries relating thereto, the following serial number and entries shall be substituted, namely:-

“224

63 [other than 6309]

Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece ” ;

(xxv) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“224A

6309

Worn clothing and other worn articles; rags ” ;

(xxvi) after S. No. 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“225A

6815

Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content” ;

(xxvii) after S. No. 230 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“230A

8407 10 00, 8411

Aircraft engines”;

(xxviii) in S. No. 234A, for the entry in column (3) ,the entry “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), whole or in part if discarded as waste by the consumer or bulk consumer” shall be substituted;

(xxix) after S. No. 257A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“257B

9401 10 00

Aircraft seats ”;

(xxx) for S. No. 259A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely:-

“259A	4016or 9503	Toy balloons made of natural rubber latex
“259B	9507	Fishing hooks
259C	9601	Worked corals other than articles of coral”;