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34/2017-Central Tax (Rate) dt 13-10-2017

Amendment in rates of goods
To view the notification click here

Opinion

Vide this notification the CGST rate for following goods have been specified:
S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods
In Schedule I - 2.5%
 
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 - 6%
 
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 - 9%
 
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 roti, 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.
Department News


Query

 
PRADEEP JAIN, F.C.A.

Head Office : -

Address :
"SUGYAN", H - 29, SHASTRI NAGAR, JODHPUR (RAJ.) - 342003

Phone No. :
0291 - 2439496, 0291 - 3258496

Mobile No. :
09314722236

Fax No. :0291 - 2439496


Branch Office : -

Address:
1008, 10th FLOOR, SUKH SAGAR COMPLEX,
NEAR FORTUNE LANDMARK HOTEL, USMANPURA,
ASHRAM ROAD, AHMEDABAD-380013

Phone No. :
079-32999496, 27560043

Mobile No. :
093777659496, 09377649496

E-mail :pradeep@capradeepjain.com