GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
Notification No. 27/2017-Central Tax (Rate)
New Delhi, the 22nd September, 2017
G.S.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,-
(A) 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,-
(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 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:-
(iv) after S. No. 100 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely:-
(v) 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;
(vi) 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;
(viii) 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 |
(x) 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 fal |
(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 |
(B) in Schedule II-6%,-
(i) in S. No. 15, in column (3), the word “walnuts,” , shall be omitted;
(ii) 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, -
(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 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:-
(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 |
(x) 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;
(xi) 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;
(xii) 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;
(xiii) ) after S. No. 171 and the entries relating thereto, the following
serial number and the entries shall be inserted, namely:-
(xiv) in S. No. 176, in column (3), after the words “Sand lime bricks” the
words “or Stone inlay work” shall be inserted;
(xv) 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 |
(xvi) 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. |
(xvii) 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. |
(xviii) 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. |
(xix) 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 |
(xx) 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) |
(C) in Schedule III-9%,-
(i) 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;
(ii) 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;
(iii) 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 |
(iv) S. No. 140 and the entries thereof shall be omitted
(v) in S. No. 157, in column (3), for the words “Braille paper”, the words
“Braille paper, kites, Paper mache articles” shall be substituted;
(vi) 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;
(vii) S. Nos. 186 and 187 and the entries thereof shall be omitted;
(viii) S. No. 304 and entries thereof shall be omitted;
(ix) 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;
(x) 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;
(xi) in S. No. 438, for the entry in column (3), the entry, “Coir mattresses,
cotton pillows and mattresses”, shall be substituted;
(xii) 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 |
(D) in Schedule-IV-14%,-
(i) in S. No. 9, in column (3), the words “ , Custard powder” shall be
omitted;
(ii) 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;
(iii) 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;
(iv) 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;
(v) 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;
(vi) S. No. 87 and the entries thereof shall be omitted;
(vii) 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;
(E) 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
(F) 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;
(G) 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.
(b) 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.”;
(H) after paragraph 2, the following Annexure shall be inserted, namely: -
ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) 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
(b) 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 [F.
No.354/117/2017-TRU Pt-II]
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,
2017 and 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.
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