Amendment in IGST rates of goods

Vide this notification the rates for following goods have been specified:

S. No.	Chapter / Heading / Sub-heading / Tariff item	Description of Goods
In Schedule I - 5%
30A	0804	Mangoes sliced, dried
99A	1905 or 2106	Khakhra, plain chapatti or roti
101A	2106 90	Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, 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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]
181A	30	Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia
187A	3915	Waste, parings or scrap, of plastics
188A	4004 00 00	Waste, parings or scrap of rubber (other than hard rubber)
191A	4017	Waste or scrap of hard rubber
198B	4707	Recovered waste or scrap of paper or paperboard
218A	5605 0010	Real zari thread (gold) and silver thread, combined with textile thread
228A	7001	Cullet or other waste or scrap of glass
234A	84 or 85	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, including the components, consumables, parts and spares which make these products operational
264	Any chapter	Biomass briquettes
In Schedule I - 12%
132A	5401	Sewing thread of manmade filaments, whether or not put up for retail sale
132B	5402, 5403, 5404,5405,5406	Synthetic or artificial filament yarns
132C	5508	Sewing thread of manmade staple fibres
132D	5509, 5510, 5511	Yarn of manmade staple fibres
In Schedule I - 18%
54A	3213	Poster colour
177A	6802	All goods other than:- (i) all goods of marble and granite; (ii) 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
303A	8305	Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal
308A	84	Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP
308B	84 or 85	Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps
369A	8483	Plain shaft bearings

Following entries have been omitted:

S. No.	Chapter / Heading / Sub-heading / Tariff item	Description of Goods
In Schedule I - 2.5%
201A	4907	Duty Credit Scrips
In Schedule I - 6%
111	4707	Recovered (waste and scrap) paper or paperboard
In Schedule I - 9%
102	3915	Waste, parings and scrap, of plastics
158	5401	Sewing thread of manmade filaments, whether or not put up for retail sale
164	5508	Sewing thread of manmade staple fibres
165	5509, 5510, 5511	Yarn of manmade staple fibres
188	7001	Cullet and other waste and scrap of glass; glass in the mass
In Schedule I - 14%
112	8305	Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal
34	3407	Modelling pastes, including those put up for children's amusement

Further following changes have been made:

EARLIER			NOW
S. No.	Chapter / Heading / Sub-heading / Tariff item	Description of Goods	Chapter / Heading / Sub-heading / Tariff item	Description of Goods
29	0802	Dried chestnuts (singhada), whether or not shelled or peeled	*0802, 0813*	Dried chestnuts (singhada), whether or not shelled or peeled
164	2710	Kerosene PDS	2710	*(a) kerosene oil PDS,* *(b) The following bunker fuels for use in ships or vessels, namely,* *i. IFO 180 CST* *ii. IFO 380 CST*
219	5705	Coir mats, matting and floor covering	*5702, 5703, 5705*	Coir mats, matting and floor covering
In Schedule I - 6%
16	0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried	0804	Dates (soft or hard), figs, pineapples, avocados, *guavas and mangosteens,* dried
17	0813	Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than tamarind, dried]		Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or *dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled]*
46	2106 90	Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form (other than roasted gram)	2106 90	Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption 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 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 specified in the ANNEXURE]
137	5605	Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread	5605	Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; *~~such as Real zari thread (gold) and silver thread, combined with textile thread~~*), Imitation zari thread
In Schedule I - 9%
16	1905 [other than 1905 32 11, 1905 90 40]	All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread]	1905 [other than 1905 32 11, 1905 90 40]	All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [*other than pizza bread, khakhra, plain chapatti or rot*i, Waffles and wafers coated with chocolate or containing chocolate, papad, bread]
23	2106	All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods, Custard powder;[other than batters including idli/dosa batter, Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form]	2106	All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods, Custard powder;[other than batters including idli/dosa batter, Namkeens, bhujia, mixture, chabena and similar edible *preparations in ready for consumption form, khakhra*]
63	3407	Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)	3407	Modelling pastes, including those put up for children's amusement; Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)
114	4004	Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom	4004	*powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)*
159	5402, 5404, 5406	All synthetic filament yarn such as nylon, polyester, acrylic, etc.	5402, 5404, 5406	*All goods other than synthetic filament yarns*
160	5403, 5405, 5406	All artificial filament yarn such as viscose rayon, Cuprammonium, etc.	5403, 5405, 5406	*All goods other than artificial filament yarns*
In Schedule I - 14%
23	3213	Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings	3213	Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, *pans or in similar forms or packings [other than poster colour]*
50	4017	Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber	4017	Hard rubber (for example ebonite) in all forms, *other than waste and scrap*; articles of hard rubber
70	6802	Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, 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]	6802	All goods of marble or granite [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, etc.; other ornamental goods essentially of stone]
135	8483	Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)	8483	Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings *~~and plain shaft bearings~~*; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)

A provisio has been inserted in the annexure as follows:
Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.

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35/2017-Integrated Tax (Rate) dt 13-10-2017

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