IGST Notification on Goods at Zero Rate Revised

· 5% to Nil

i. Guar meal

ii. Hop cone (other than grounded, powdered or in pellet form)

iii. Certain dried vegetables such as sweet potatoes, maniac

iv. Unworked coconut shell

v. Fish frozen or dried (not put up in unit container bearing a brand name)

vi. Khandsari sugar

[Notification No. 44-Integrated Tax (Rate) dated 14 November 2017]

In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-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. 667(E), dated the 28th June, 2017, namely:-

In the said notification, -

(1) in the Schedule,

(i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely: -

“8

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

All goods, fresh or chilled

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

All goods [other than fresh or chilled] other than those 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 I ]”;

(ii) S. Nos. 10,11,12,13,14,15,16,17 and the entries thereof shall be omitted;

(iii) for S. Nos. 21 and 22 and the entries relating thereto, the following shall be substituted, namely: -

“21

0304, 0306, 0307, 0308

All goods, fresh or chilled

0303, 0304, 0305, 0306, 0307, 0308

All goods [other than fresh or chilled] and other than those put up in unit container and, -

(a) bearing a registered brand name; or

(iv) S. Nos. 23,24 and the entries thereof shall be omitted;

(v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“30A

0504

All goods, fresh or chilled

30B

0504

All goods [other than fresh or chilled] other than those put up in unit container and, -

(a) bearing a registered brand name; or

(vi) after S. No. 43 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“43A

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and, -

(a) bearing a registered brand name; or

(vii) in S. No. 46, in column (3), for the words “fresh or chilled” the words “fresh or chilled, dried” shall be substituted;

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

“46A

0714

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 other than those put up in unit container and, -

(a) bearing a registered brand name; or

46B

Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,-

(a) bearing a registered brand name; or

(ix) in S. No. 77, in the entry in column (3), for the words “Flour of potatoes” the words “Flour, powder, flakes, granules or pellets of potatoes”, shall be substituted;

(x) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“78A

1106 10 10

Guar meal” ;

(xi) after S. No. 87 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“87A

1210 10 00

Hop cones, neither ground nor powdered nor in the form of pellets” ;

(xii) after S. No. 93 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“93A

1404 90 60

coconut shell, unworked”;

(xiii) in S. No. 94, for the entry in column 3, the entry “Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar” shall be substituted;

(xiv) in S. No. 103, for the entry in column (3), the entry “Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water”, shall be substituted;

(xv) after S. No. 103 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“103A

Uranium Ore Concentrate”;

(xvi) after S. No. 136 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“136A

7113

Bangles of lac/ shellac”;

(2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely: -

(b) The phrase “registered brand name” means, -

(A) a brand registered as on or after 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 or after the 15th May2017 under the Copyright Act, 1957(14 of 1957);

2. This notification shall come into force with effect from the 15th day of November, 2017.

[F.No.354/320/2017-TRU]