IGST(rate) Notification no. 35/2017 dated 13th October,2017

Seeks to amend notification No. 1/2017-Integrated Tax (Rate).

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

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 35/2017- Integrated Tax (Rate)

New Delhi, the 13th October, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of theIntegrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on therecommendations of the Council, hereby makes the following amendments in the notification ofthe 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 28thJune, 2017, namely:-
In the said notification,-
(A) in Schedule I – 5%,-

(i) in S. No. 29, for the entry in column (2), the entry, 0802, 0813, shall be substituted;

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

(iii) after S. No. 99 and the entries relating thereto, the following serial number and theentries shall be inserted, namely: –

(iv) after S. No. 101 and the entries relating thereto, the following serial number and theentries shall be inserted, namely: –

(v) in S. No. 164, for the entry in column (3), the entry,
(a) kerosene oil PDS,
(b) The following bunker fuels for use in ships or vessels, namely,

i. IFO 180 CST
ii. IFO 380 CST, shall be substituted;

(vi) after S. No. 181 and the entries relating thereto, the following serial number and theentries shall be inserted, namely: –

(vii) after S. No. 187 and the entries relating thereto, the following serial number and theentries shall be inserted, namely: –

(viii) after S. No. 188 and the entries relating thereto, the following serial number and theentries shall be inserted, namely: –

(ix) after S. No. 191 and the entries relating thereto, the following serial number and theentries shall be inserted, namely: –

(x) after S. No. 198A and the entries relating thereto, the following serial number and theentries shall be inserted, namely: –

(xi) S. No. 201A and entries relating thereto shall be omitted;

(xii) after S. No. 218 and the entries relating thereto, the following serial number and theentries shall be inserted, namely: –

(xiii) in S. No. 219, in column (2), for the figure, 5705, the figures 5702, 5703, 5705,shall be substituted;

(xiv) after S. No. 228 and the entries relating thereto, the following serial number and theentries shall be inserted, namely: –

(xv) after S. No. 234 and the entries relating thereto, the following serial number and theentries shall be inserted, namely: –

(xvi) after S. No. 263A and the entries relating thereto, the following serial number andthe entries shall be inserted, namely:-

(B) in Schedule II-12%,-

(i) in S. No. 16, in column (3), for the words and brackets Dates (soft or hard), figs,pineapples, avocados, guavas, mangoes and mangosteens, dried, the words and brackets,Dates (soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried, shallbe substituted;

(ii) in S. No. 17, in column (3), for the words figure and brackets, dried fruits ofChapter 8[other than tamarind, dried], the words, figure and brackets, dried fruits ofChapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelledor peeled], shall be substituted;

(iii) in S. No. 46, for the entry in column (3), the following entry shall be substitutednamely: –
Namkeens, bhujia, mixture, chabena and similar edible preparations in ready forconsumption form [other than roasted gram], 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 oflaw is available [other than those where any actionable claim or any enforceable right inrespect of such brand name has been voluntarily foregone, subject to the conditions asspecified in the ANNEXURE];

(iv) S. No. 111 and the entries relating thereto, shall be omitted;

(v) after S. No. 132 and the entries relating thereto, the following serial numbers andentries shall be inserted, namely: –

(vi) in S. No. 137, in the entry in column (3), the words and figures such as Real zarithread (gold) and silver thread, combined with textile thread), shall be omitted;

(C) in Schedule III-18%,-

(i) in S. No. 16, in column (3), for the words other than pizza bread, the words, otherthan pizza bread, khakhra, plain chapatti or roti, shall be substituted;

(ii) in S. No. 23, in column (3), for the words preparations in ready for consumptionform, the words, preparations in ready for consumption form, khakhra, shall besubstituted;

(iii) after S. No. 54 and the entries relating thereto, the following serial number and theentries shall be inserted, namely:-

(iv) in S. No. 63, for the entry in column (3), the entry, Modelling pastes, includingthose put up for children’s amusement; Preparations known as dental wax or as dentalimpression compounds, put up in sets, in packings for retail sale or in plates, horseshoeshapes, sticks or similar forms; other preparations for use in dentistry, with a basis ofplaster (of calcined gypsum or calcium sulphate), shall be substituted;

(v) S. No. 102 and the entries relating thereto, shall be omitted;

(vi) in S. No. 114, in column (3), for the words and brackets Waste, parings and scrap ofrubber (other than hard rubber) and powders and granules obtained therefrom, the wordsand brackets powders and granules obtained from waste, parings and scrap of rubber(other than hard rubber) shall be substituted;

(vii) S. No. 158 and entries related thereto shall be omitted;

(viii) in S. No. 159, for the entry in column (3), the entry All goods other than syntheticfilament yarns, shall be substituted;

(ix) in S. No. 160, for the entry in column (3), the entry All goods other than artificialfilament yarns, shall be substituted;

(x) S. No. 164 and entries related thereto shall be omitted;

(xi) S. No. 165 and entries related thereto shall be omitted;

(xii) after S. No. 177 and the entries relating thereto, the following serial number and theentries shall be inserted, namely: –

(xiii) in S. No. 188, and entries relating thereto, shall be omitted;

(xiv) after S. No. 303 and the entries relating thereto, the following serial number and theentries shall be inserted, namely: –

(xv) after S. No. 308 and the entries relating thereto, the following serial numbers andentries shall be inserted, namely: –

(xvi) after S. No. 369 and the entries relating thereto, the following serial number and theentries shall be inserted, namely: –

(D) in Schedule-IV-28%, –

(i) in S. No. 23, in column (3), for the words, pans or in similar forms or packings, thewords and brackets, pans or in similar forms or packings [other than poster colour],shall be substituted;

(ii) S. No. 34 and entries related thereto shall be omitted;

(iii) in S. No. 50, in column (3), for the words including waste and scrap, the words,other than waste and scrap, shall be substituted;

(iv) in S. No. 70, for the entry in column (3), the following entry shall be substitutednamely: –
All goods of marble or granite [other than Statues, statuettes, pedestals; high or lowreliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets,ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goodsessentially of stone];

(v) S. No. 112 and the entries relating thereto, shall be omitted;

(vi) in S. No. 135, in column (3), the words, and plain shaft bearings, shall be omitted;

(E) in ANNEXURE, after point (b), the following proviso shall be inserted
Provided that, if the person having an actionable claim or enforceable right on a brandname and the person undertaking packing of such goods in unit containers are twodifferent persons, then the person having an actionable claim or enforceable right on abrand name shall file an affidavit to that effect with the jurisdictional Commissioner ofCentral tax or jurisdictional Commissioner of State tax, of the person undertakingpacking of such goods that he is voluntarily foregoing his actionable claim or enforceable
right on such brand name as defined in Explanation (ii)(a); & he has authorised theperson [undertaking packing of such goods in unit containers bearing said brand name] toprint on such unit containers in indelible ink, both in English and the local language, thatin respect of such brand name he [the person owning the brand name] is voluntarilyforegoing the actionable claim or enforceable right voluntarily on such brand name.

[F.No.354/117/2017-TRU (Pt. III)]

(Ruchi Bisht)
Under Secretary to the Government of India

Note:The principal notification 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 numberG.S.R. 666(E), dated the 28th June, 2017 and last amended by Notification No. 27/2017-Integrated Tax(Rate) dated 22nd September, 2017 published in the Gazette of India,Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1192 (E), dated the 22ndSeptember, 2017.

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