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Corporate News *  Service tax penalty can’t survive when assessee acted on dept.’s own view of non-taxability: Delhi High Court. *  GST section 74 extended limitation questionable when form 26AS mismatch was already known: Karnataka High Court grants interim relief. *  CGST demand prima facie impermissible after state GST settlement under section 128A: Bombay High Court. *  Supreme Court asks GSTAT to sympathetically consider delay as taxpayers pursued remedy before wrong forum. *  Supreme Court stays Tripura High Court ruling protecting genuine buyers from ITC denial over supplier’s GST default. *  Diary entries alone can’t prove clandestine removal of goods: CESTAT quashes excise penalty on steel trader. *  Customs could investigate preferential tariff claims even before sec. 28DA: Delhi High Court. *  Customs dept. relied on fake AI generated case laws: supreme court quashes Rs. 425.28 crore penalty. *  No GST exemption in affiliation and annual registration charges for admission or conduct Of examinations: GSTAT. *  Mere invoices, cheque payments insufficient to establish genuine movement of goods: GSTAT restores Rs. 43.44 lakh ITC demand. *  Consolidated GST show cause notice covering multiple financial years is not without jurisdiction: Delhi High Court. *  Construction of independent houses on separate plots not taxable as ‘Residential Complex’ without common facilities: CESTAT. *  GST penalty exceeding statutory maximum unsustainable; Allahabad High Court quashes ? 50,000/- penalty after taxpayer filed return and paid late fee. *  GST order against standard chartered bank passed without hearing set aside by Bombay High Court. *  Retracted statements can’t be relied upon without cross-examination: CESTAT quashes gold confiscation. *  Burden to prove misclassification lies on customs department: CESTAT. *  CESTAT quashes Rs. 98 lakh excise demand on clearance of used refractory brick scrap. *  Service tax demand on irrigation works quashed: Karnataka High Court rules sale of goods component not taxable as service. *  GSTAT restores tax and penalty for transporting iron scrap without E-way bill citing intent to evade tax. *  Madras High Court stays GST recovery from directors without opportunity to show cause under section 89. *  Madras high court stays GST recovery notice against directors; finds prima facie case on applicability of section 79(1)(c). *  Procedural lapses can’t justify harsh punishment without serious customs breach: CESTAT quashes customs broker licence revocation. *  Service tax payable on land leasing and sports complex charges: CESTAT. *  Settled customs dispute can’t be reopened through Article 226 challenge to interest liability: Delhi High Court. *  Mere facilitation of customs clearance can’t establish knowledge of smuggling: Madras High Court. *  GST registration cancellation stayed: Allahabad High Court questions 99% ITC utilisation cap under rule 86B. *  Composition scheme lapses automatically on crossing Rs. 1.5 crore turnover: GSTAT. *  Gujarat High Court quashes GST cancellation orders after officer relied on non-existent AI-generated case laws. *  Importers liable for customs duty benefits availed through manipulated scrips: Delhi High Court. *  Procedural E-way bill lapse alone can’t justify penalty where genuine transaction and absence of tax evasion are established: GSTAT.
Subject News *  Documentary evidence dominates probe, further custody unwarranted: mumbai court grants bail in Rs. 22.44 crore customs duty evasion case. *  Business premises can’t remain sealed for non-participation in GST search: Allahabad High Court. *  GST pre-deposit must be refunded proportionately when taxpayer partly succeeds in appeal: Bombay High Court. *  Supreme Court grants 30 days to file GST appeal; keeps pre-deposit issue open due to deposit in parallel CGST proceedings. *  GST demand can’t exceed amount proposed in SCN: Allahabad High Court quashes Rs. 20.47 Crore order. *  Hundreds-of-crores GST demand and heavy 10% pre-deposit no ground to bypass statutory appeal: Punjab & Haryana High Court. *  Delhi High Court refuses to entertain challenge to gold confiscation due to statutory appeal remedy and unexplained delay. *  Procedural error in customs broker licence inquiry can be rectified through remand: Delhi High Court. *  GSTR-2A mismatch alone can’t justify ITC denial without invoice-wise verification; personal hearing mandatory: GSTAT. *  GST order passed without uploading personal hearing notices violates sec. 75(4): Allahabad High Court. *  TAX EVASION - Sec. 74 GST SCN quashed for not spelling out fraud, wilful misstatement or suppression: Allahabad High Court. *  STPI’s SOFTEX certification and NoC charges taxable as business support services: CESTAT. *  Suspicion can’t replace proof: CESTAT quashes penalty in alleged gold-smuggling operation. *   Limitation runs from communication of order: Madras High Court upholds rejection of delayed GST Appeals. *  Rajasthan High Court quashes GST demand over unsigned show cause notice. *  ITC recovery upheld where supplier failed to deposit GST: Rajasthan High Court. *  Customs commissioner’s empowered to make port trust liable for duty on pilfered goods: Supreme Court. *  Rectification proceedings can’t be used to challenge an uncontested GST assessment through a writ petition: Andhra Pradesh HC. *  GST proceedings against deceased proprietor unsustainable without notice to legal heir: GSTAT. *  Mere availment of ineligible self-assessed ITC doesn’t amount to suppression without evidence of fraud or wilful misstatement: GSTAT. *  Disposal of mining overburden by entity authorised by mining lease holder constitutes taxable service: CESTAT. *  Toll plaza data not mandatory for ITC refund: GSTAT. *  Disputed GST fraud allegations require investigation: Punjab and Haryana High Court makes interim bail absolute in alleged fraud and GST fraud case. *  Non-manufacturer contractor liable to deposit excess excise duty collected from buyer: CESTAT. *  GST order can’t reject taxpayer’s reply as “not satisfactory” without reasons: Madhya Pradesh High Court. *  Uncorroborated statements can’t establish alleged diversion of duty-free goods: CESTAT. *  Erection services were not liable to service tax prior to 10th september 2004: CESTAT. *  Sec. 74 GST notice must spell out statutory ingredients for invoking extended tax demand proceedings: Allahabad High Court. *  No jurisdictional bar under section 6(2)(b) in parallel CGST SGST proceedings: Delhi High Court refuses to bypass GST appeal remedy. *  Madras High Court remits GST demand for fresh adjudication after taxpayer claims it was unaware of SCN following business closure.  

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27/2017-Central Tax (Rate) ,dt. 22-09-2017

Changes in GST rates
To view the notification click here

Opinion

CGST rates have been prescribed as follows for the following goods:
Schedule I-2.5%
Sl. Entry No. HSN Code Description
29A 0802 Walnuts, whether or not shelled
33A 0813 Tamarind, dried
100A 2106 Roasted Gram
198A 4601,
4602		 Grass, leaf or reed or fibre products, including mats,
pouches, wallets
201A 4907 Duty Credit Scrips
219A 5801 Corduroy fabrics
219B 5808 Saree fall
257A 9404 Cotton quilts of sale value not exceeding Rs. 1000
per piece
259A 9601 Worked corals other than articles of coral
263A Any
chapter		 Rosaries, prayer beads or Hawan samagri
 
Schedule II-6%
Sl. Entry No. HSN Code Description
85A 4016 Rubber bands
92A 44, 68,
83		 Idols of wood, stone [including marble] and metals
[other than those made of precious metals]
99A 4419 Tableware and Kitchenware of wood
171A 6501 Textile caps
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
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 andtoilet articles, other than of porcelain or china
177D 6913 Statues and other ornamental articles
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
195A 8424 Nozzles for drip irrigation equipment or nozzles for
sprinklers
224A 9404 Cotton quilts of sale value exceeding Rs. 1000 per
piece
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)
     
 
Schedule III-9%
Sl. Entry No. HSN Code Description
123A 4016 Rice rubber rolls for paddy de-husking machine
449A 9613 Kitchen gas lighters
     
 
OTHER CHANGES
Schedule I-2.5%
1.   The scope of following entries has been widened. Earlier following goods only “put up in unit container and bearing a registered brand name” were covered. Now the scope has been extended to these goods put up in unit container and 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.
 
Sl. No. HSN Code Goods
11 0406 Chena or paneer
13 0409 Natural honey
25 0713 Dried leguminous vegetables, shelled, whether or not skinned or split
45 10 All goods i.e. cereals
46 1001 Wheat and meslin
47 1002 Rye
48 1003 Barley
49 1004 Oats
50 1005 Maize (corn)
51 1006 Rice
52 1007 Grain sorghum
53 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi]
54 1101 Wheat or meslin flour
55 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc.
56 1103 Cereal groats, meal and pellets, including suji and dalia
58 1105 Meal, powder, flakes, granules and pellets of potatoes
59 1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8,
 
2.   There have been changes in the description of the following goods. Thereby the scope of the entries has been widened. Changes are as follows:
Sl. No. HSN Code Description earlier Description now
105 2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [other than aquatic feed including shrimp feed and prawn feed, poultryfeed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil
106 2305 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil [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] Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil
107 2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 [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] Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 [other than cotton seed oil cake]
185 33074100 Agarbatti Agarbatti, lobhan, dhoop batti, dhoop, sambhrani
200 4823 Kites Kites, Paper mache articles
260 96031000 Broomsticks Broomsticks [other than brooms consisting of twigs
or other vegetable materials bound together, with or without handles]”
       
                  
Schedule-6%
1.   There have been changes in the description of the following goods. Thereby the scope of the entries has been widened or narrowed. Changes are as follows:
Sl. No. HSN Code Description earlier Description now
15 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]
17 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 [other than tamarind, dried]
45 2106 Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and
batters, including idli / dosa batter
46 210690 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form Namkeens, bhujia, mixture, chabena and similar edible preparations inready for consumption form (other than roasted gram)
49 22029090 Tender coconut water put up in unit container and bearing a registered brand name  
73. 33074100 Odoriferous preparations which operate by burning [other than agarbattis] Odoriferous preparations which operate by burning [other than agarbattis, lobhan, dhoop batti, dhoop, sambhrani]
128 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title[other than Duty Credit Scrips]
147 5801 Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806 Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806
154 5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles 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]
176 68 Sand lime bricks Sand lime bricksor Stone inlay work
 
Schedule III-9%
1.   There have been changes in the description of the following goods. Thereby the scope of the entries has been widened or narrowed. Changes are as follows:
Sl. No. HSN Code Description earlier Description now
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; [other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form] 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
111 3926 PVC Belt Conveyor, Plastic Tarpaulin PVC Belt Conveyor, Plastic
Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats
140 4419 Tableware and Kitchenware of wood -omitted-
157 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper] Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, Braille paper, kites, Paper mache articles]
172 6501 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt Hat-forms, hat bodies and hoods of felt
[other than textile caps], neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt
[other than textile caps]
186 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china -omitted-
187 6912 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps] -omitted-
304 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 -omitted-
325 8424 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than fire extinguishers, whether or not charged] Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinkler]
384 8528 Computer monitors not exceeding 17 inches, Set top Box for Television (TV) Computer monitors not exceeding 20 Inches,Set top Box for Television (TV)
438 9404 Coir mattresses, cotton pillows, mattress and quilts Coir mattresses, cotton pillows and mattresses
 
Schedule IV-14%
1.   There have been changes in the description of the following goods. Thereby the scope of the entries has been widened or narrowed. Changes are as follows:
Sl. No. HSN Code Description earlier Description now
9 2106 Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup, Compound preparations for making non-alcoholic beverages, Food flavouring material, Churna for pan, Custard powder
45 3926 [other than 39264011, 39269010] Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins] Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads andplastic
tarpaulins, medical grade sterile disposable gloves, plastic raincoats]
49 4016 [other than 40169200] Other articles of vulcanised rubber other than hard rubber (other than erasers) Other articles of vulcanised rubber other than hard rubber (Other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine)
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 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]
85 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods
87 6913 Statuettes and other ornamental ceramic articles -omitted-
154 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors not exceeding 17 inches] Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receiver or sound or video recording or reproducing apparatus [other than computer monitors
not exceeding 20 inches]
219 9601 Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding) -omitted-
222 9613 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof [other than flints, wicks or Kitchen gas lighters]
 
Schedule-V-1.5%
1.   There have been changes in the description of the following goods. Thereby the scope of the entries has been widened or narrowed. Changes are as follows:
Sl. No. HSN Code Description earlier Description now
2 7102 Diamonds, whether or not worked, but not mounted or set [other than Non-Industrial Unworked or simply sawn, cleaved or bruted] Diamonds, whether or not worked, but not mounted or set [other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds]
 
Schedule-VI-0.125%
1.   There have been changes in the description of the following goods. Thereby the scope of the entries has been widened or narrowed. Changes are as follows:
Sl. No. HSN Code Description earlier Description now
1 7102 Diamonds, non-industrial unworked or simply sawn, cleaved or bruted Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds
 
Others:
1.   Explanation (ii) has been widened. Now even “registered brand name” has been defined as follows in (ii)(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.”
 
2.   Annexure: Following annexure has been inserted:
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.

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