No. 02/2017 - Central GST, (CGST Rate Notification)
No. 02/2017 - Central GST, (CGST Rate Notification)
No. 02/2017 - Central GST, (CGST Rate Notification)
CGST exempt goods notified under section 11 (1)
G.S.R. 674 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the central tax leviable thereon under section 9 of the Central Good and Services Tax Act, 2017 (12 of 2017).
Schedule
S. No.
Chapter / Heading / Sub-heading / Tariff item
Description of Goods
(1)
(2)
(3)
1.
0101
Live asses, mules and hinnies
2.
0102
Live bovine animals
3.
0103
Live swine
4.
0104
Live sheep and goats
5.
0105
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6.
0106
Other live animal such as Mammals, Birds, Insects
7.
0201
Meat of bovine animals, fresh and chilled.
8.
20[0203, 0204, 0205, 0206, 0207, 0208, 0209
All goods, fresh or chilled
9.
0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210
All goods [other than fresh or chilled] 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]]
10.
21[***]
11.
21[***]
12.
21[***]
13.
21[***]
14.
21[***]
15.
21[***]
16.
21[***]
17.
21[***]
18.
3
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
19.
0301
Live fish.
20.
0302
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21.
22[0304, 0306, 0307, 0308
All goods, fresh or chilled
22.
0303, 0304, 0305, 0306, 0307, 0308
All goods [other than fresh or chilled] and 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]]
23.
23[***]
24.
23[***]
25.
0401
Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26.
0403
Curd; Lassi; Butter milk
27.
0406
Chena or paneer, 5[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]
28.
0407
Birds' eggs, in shell, fresh, preserved or cooked
29.
0409
Natural honey, 6[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]
30.
0501
Human hair, unworked, whether or not washed or scoured; waste of human hair
24[30A.
0504
All goods, fresh or chilled
30B.
0504
All goods [other than fresh or chilled] 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]]
31.
0506
All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32.
0507 90
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33.
0511
Semen including frozen semen
34.
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35.
0701
Potatoes, fresh or chilled.
36.
0702
Tomatoes, fresh or chilled.
37.
0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38.
0704
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39.
0705
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40.
0706
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41.
0707
Cucumbers and gherkins, fresh or chilled.
42.
0708
Leguminous vegetables, shelled or unshelled, fresh or chilled.
43.
0709
Other vegetables, fresh or chilled.
43[43A
0710
Vegetables (uncooked or cooked by steaming or boiling in water), frozen
43B
0711
Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption;]
44.
0712
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45.
0713
1[Dried leguminous vegetables, shelled, whether or not skinned or split [6[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]]]
46.
0714
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, 25[fresh or chilled, dried]; sago pith.
24[46A
0714
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]
46B
08
Dried makhana, whether or not shelled or peeled [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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]]
47.
0801
Coconuts, fresh or dried, whether or not shelled or peeled
48.
0801
Brazil nuts, fresh, whether or not shelled or peeled
49.
0802
Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
50.
0803
Bananas, including plantains, fresh or dried
51.
0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52.
0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53.
0806
Grapes, fresh
54.
0807
Melons (including watermelons) and papaws (papayas), fresh.
55.
0808
Apples, pears and quinces, fresh.
56.
0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57.
0810
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
46[57A 0813 Tamarind dried]
58.
0814
Peel of citrus fruit or melons (including watermelons), fresh.
59.
3[ 7, 9 or 10 ]
All goods of seed quality
60.
0901
Coffee beans, not roasted
61.
0902
Unprocessed green leaves of tea
62.
0909
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63.
0910 11 10
Fresh ginger, other than in processed form
64.
0910 30 10
Fresh turmeric, other than in processed form
65.
1001
Wheat and meslin 7[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]
66.
1002
Rye [7[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]]
67.
1003
Barley [7[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]]
68.
1004
Oats [7[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]]
69.
1005
Maize (corn) [7[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]]
70.
1006
Rice [7[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]]
71.
1007
Grain sorghum [7[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]]
72.
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [7[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]]
73.
1101
Wheat or meslin flour [7[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]].
74.
1102
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [7[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]]
75.
1103
Cereal groats, meal and pellets [7[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]]
76.
1104
Cereal grains hulled
77.
1105
26[Flour, powder, flakes, granules or pellets of potatoes] [7[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]]
78.
1106
Flour, 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 i.e. of tamarind, of singoda, mango flour, etc. [7[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]]
24[78A
1106 10 10
Guar meal]
79.
12
All goods of seed quality
80.
1201
Soya beans, whether or not broken, of seed quality.
81.
1202
Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
82.
1204
Linseed, whether or not broken, of seed quality.
83.
1205
Rape or colza seeds, whether or not broken, of seed quality.
84.
1206
Sunflower seeds, whether or not broken, of seed quality.
85.
1207
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
86.
1209
Seeds, fruit and spores, of a kind used for sowing.
87.
1210
Hop cones, fresh.
24[87A.
1210 10 00
Hop cones, neither ground nor powdered nor in the form of pellets]
88.
1211
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89.
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90.
1213
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.
1214
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92.
1301
Lac and Shellac
35[92 A
1401
Sal leaves, siali leaves, sisal leaves, sabai grass]
93.
1404 90 40
Betel leaves
24[93A
1404 90 60
coconut shell, unworked]
36[93 B
1404 90 90
Vegetable materials, for manufacture of jhadoo or broom sticks]
94.
1701 or 1702
27[Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar]
95.
1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96.
1905
Pappad, by whatever name it is known, except when served for consumption
97.
1905
Bread (branded or otherwise), except when served for consumption and pizza bread
98.
2106
Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
99.
2201
Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
100.
2201
Non-alcoholic Toddy, Neera including date and palm neera
101.
2202 90 90
Tender coconut water 8[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]
102.
10[2301,2302, 2308, 2309]
30[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 [other than rice-bran]]
37[102A
2306
De-oiled rice bran
Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018]
102B
2306
Cotton seed oil cake]
103.
2501
28[Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water]
24[103A.
26
Uranium Ore Concentrate]
104.
2716 00 00
Electrical energy
105.
2835
Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
106.
3002
Human Blood and its components
107.
3006
All types of contraceptives
108.
3101
All goods and organic manure [9[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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]
109.
3304
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
110.
3825
Municipal waste, sewage sludge, clinical waste
111.
3926
Plastic bangles
112.
4014
Condoms and contraceptives
113.
4401
Firewood or fuel wood
114.
4402
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
38[114A
44 or 68
Deities made of stone, marble or wood
114B
46
Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope]
47[114C 46 Plates and cups made up of all kinds of leaves/ flowers/bark]
115.
4802 / 4907
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
116.
4817 / 4907
Postal items, like envelope, Post card etc., sold by Government
39[117
48 or 4907 or 71
Rupee notes or coins when sold to Reserve Bank of India or the Government of India]
118.
4907
Cheques, lose or in book form
119.
4901
Printed books, including Braille books
120.
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
121.
4903
Children's picture, drawing or colouring books
44[121A
4904 00 00
Music, printed or in manuscript, whether or not bound or illustrated]
122.
4905
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
19[122A
4907
Duty Credit Scrips]
123.
5001
Silkworm laying, cocoon
124.
5002
Raw silk
125.
5003
Silk waste
126.
5101
Wool, not carded or combed
127.
5102
Fine or coarse animal hair, not carded or combed
128.
5103
Waste of wool or of fine or coarse animal hair
129.
52
Gandhi Topi
130.
52
Khadi yarn
12[130A
50 to 55
Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets]
131.
5303
Jute fibres, raw or processed but not spun
132.
5305
Coconut, coir fibre
40[132A
53
Coir pith compost 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 enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]
133.
63
Indian National Flag
134.
6703
Human hair, dressed, thinned, bleached or otherwise worked
135.
6912 00 40
Earthen pot and clay lamps
13[135A
69
Idols made of clay]
136.
7018
Glass bangles (except those made from precious metals)
24[136A.
32[7117]
Bangles of lac/ shellac"
137.
8201
Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry 33[other than ghamella].
138.
8445
14[Charkha for hand spinning of yarns, including amber charkha]
139.
8446
Handloom [weaving machinery]
140.
8802 60 00
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
141.
8803
Parts of goods of heading 8801
142.
9021
Hearing aids
143.
92
15[Indigenous handmade musical instruments as listed in ANNEXURE II]
144.
9603
16[Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles]
145.
9609
Slate pencils and chalk sticks
146.
9610 00 00
Slates
41[146A
9619 00 10 or 9619 00 20
Sanitary towels (pads) or sanitary napkins; tampons]
147.
9803
Passenger baggage
148.
Any chapter
Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
34[Vibhuti]
(vi) Unbranded honey 2[***]
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandan tika
149.
-
Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.
19[150
-
Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, StateGovernment, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants.]
33[151
Any chapter
Parts for manufacture of hearing aids]
42[152
Any Chapter except 71
Rakhi (other than those made of goods falling under Chapter 71)]
45[153
Any Chapter
Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause]
Explanation.- For the purposes of this Schedule,-
(i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package.
17[(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.
29[(b) The phrase “registered brand name” means, -
(A) a brand registered as on or after 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 or after the 15th May2017 under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country]
(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
19[(v) The phrase “Government Entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is:
(a) set up by an Act of Parliament or State Legislature; or
(b) established by any Government,
with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority.]
2. This notification shall come into force with effect from the 1st day of July, 2017.
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears 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 bear 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.
19[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.]
ANNEXURE II
List of indigenous handmade musical instruments
1.
Bulbul Tarang
2.
Dotar, Dotora, or Dotara
3.
Ektara
4.
Getchu Vadyam or Jhallari
5.
Gopichand or Gopiyantra or Khamak
6.
Gottuvadhyam or Chitravina
7.
Katho
8.
Sarod
9.
Sitar
10.
Surbahar
11.
Surshringar
12.
Swarabat
13.
Swarmandal
14.
Tambura
15.
Tumbi
16.
Tuntuna
17.
Magadi Veena
18.
Hansaveena
19.
Mohan Veena
20.
Nakula Veena
21.
Nanduni
22.
Rudra Veena
23.
Saraswati Veena
24.
Vichitra Veena
25.
Yazh
26.
Ranjan Veena
27.
Triveni Veena
28.
Chikara
29.
Dilruba
30.
Ektara violin
31.
Esraj
32.
Kamaicha
33.
Mayuri Vina or Taus
34.
Onavillu
35.
Behala(violin type)
36.
Pena or Bana
37.
Pulluvan veena - one stringed violin
38.
Ravanahatha
39.
Folk sarangi
40.
Classical sarangi
41.
Sarinda
42.
Tar shehnai
43.
Gethu or Jhallari
44.
Gubguba or Jamuku - Percussion string instrument
45.
Pulluvan kutam
46.
Santoor - Hammered chord box
47.
Pepa
48.
Pungi or Been
49.
Indian Harmonium: Double reed
50.
Kuzhal
51.
Nadaswaram
52.
Shehnai
53.
Sundari
54.
Tangmuri
55.
Alghoza - double flute
56.
Bansuri
57.
Venu (Carnatic flute) Pullanguzhal
58.
Mashak
59.
Titti
60.
Sruti upanga
61.
Gogona
62.
Morsing
63.
Shruti box
64.
Harmonium (hand-pumped)
65.
Ekkalam
66.
Karnal
67.
Ramsinga
68.
Kahal
69.
Nagphani
70.
Turi
71.
Dhad
72.
Damru
73.
Dimadi
74.
Dhol
75.
Dholak
76.
Dholki
77.
Duggi
78.
Ghat singhari or gada singari
79.
Ghumot
80.
Gummeta
81.
Kanjira
82.
Khol
83.
Kinpar and Dhopar (tribal drums)
84.
Maddale
85.
Maram
86.
Mizhavu
87.
Mridangam
88.
Pakhavaj
89.
Pakhavaj jori - Sikh instrument similar to tabla
90.
Panchamukha vadyam
91.
Pung
92.
Shuddha madalam or Maddalam
93.
Tabala / tabl / chameli - goblet drum
94.
Tabla
95.
Tabla tarang - set of tablas
96.
Tamte
97.
Thanthi Panai
98.
Thimila
99.
Tumbak, tumbaknari, tumbaknaer
100.
Daff, duff, daf or duf Dimdi or dimri - small frame drum without jingles
101.
Kanjira - small frame drum with one jingle
102.
Kansi - small without jingles
103.
Patayani thappu - medium frame drum played with hands
104.
Chenda
105.
Dollu
106.
Dhak
107.
Dhol
108.
Dholi
109.
Idakka
110.
Thavil
111.
Udukai
112.
Chande
113.
Nagara - pair of kettledrums
114.
Pambai - unit of two cylindrical drums
115.
Parai thappu, halgi - frame drum played with two sticks
116.
Sambal
117.
Stick daff or stick duff - daff in a stand played with sticks
118.
Tamak'
119.
Tasha - type of kettledrum
120.
Urumee
121.
JaltarangChimpta - fire tong with brass jingles
122.
Chengila - metal disc
123.
Elathalam
124.
Geger - brass vessel
125.
Ghatam and Matkam (Earthenware pot drum)
126.
Ghungroo
127.
Khartal or Chiplya
128.
Manjeera or jhanj or taal
129.
Nut - clay pot
130.
Sankarjang - lithophone
131.
Thali - metal plate
132.
Thattukazhi mannai
133.
Kanch tarang, a type of glass harp
134.
Kashtha tarang, a type of xylophone.]
[F.No.354/117/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
Notes: 1. Corrected vide corrigendum notification dated 12-7-2017, before it was read as, “Dried leguminous vegetables, shelled, whether or not skinned or split” 2. Corrected vide corrigendum notification dated 12-7-2017, “[proposed GST Nil]” 3. Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017, before it was read as, "9" 4. Corrected vide F. No. 354/117/2017-TRU - Dated 27-7-2017, before it was read as, “2302” 5. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “other than put up in unit containers and bearing a registered brand name” 6. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “other than put up in unit container and bearing a registered brand name” 7. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “other than those put up in unit container and bearing a registered brand name” 8. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “other than put up in unit container and bearing a registered brand name” 9. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “other than put up in unit containers and bearing a registered brand name” 10. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “4[ 2301, 2302 ] 2304, 2305, 2306, 2308, 2309” 11. Inserted vide notification no. 28/2017 dated 22-9-2017 12. Inserted vide notification no. 28/2017 dated 22-9-2017 13. Inserted vide notification no. 28/2017 dated 22-9-2017 14. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “Amber charkha” 15. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “Indigenous handmade musical instruments” 16. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “Muddhas made of sarkanda and phool bahari jhadoo” 17. Substituted vide notification no. 28/2017 dated 22-9-2017, before it was read as, “(ii) The phrase “registered 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, and which is registered under the Trade Marks Act, 1999.” 18. Inserted vide notification no. 28/2017 dated 22-9-2017 19. Inserted vide notification no. 35/2017 dated 13-10-2017 20. Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 8. 0202 Meat of bovine animals frozen [other than frozen and put up in unit container] 9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container] 21. Omitted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] 11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 12. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container] 14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] 15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container] 16. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers] 17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers 22. Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. 22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. 23. Omitted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. 24 Inserted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017 This entry (S. No. 103A) shall come into force w.e.f. 1.7.2017 vide Section 113 of Finance (No. 2) Act, 2019 25. Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "fresh or chilled" 26. Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Flour, of potatoes" 27. Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery" 28. Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Salt, all types" 29. Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, (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.] 30. Substituted vide Notification No.7/2018 Dated 25-01-2018, before it was read as, "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" 31. Substituted vide Notification No.7/2018 Dated 25-01-2018, before it was read as, 11[102A 2306 Cotton seed oil cake] 32. Substituted vide Notification No.7/2018 Dated 25-01-2018, before it was read as, "7113" 33. Inserted vide Notification No.7/2018 Dated 25-01-2018, 34. Substituted vide Notification No.7/2018 Dated 25-01-2018, before it was read as, "(v) Vibhuti sold by religious institutions," 35. Inserted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 36. Inserted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 37. Substituted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “31[102A 2302 De-oiled rice bran” 38. Inserted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 39. Substituted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 117. 48 / 4907 Rupee notes when sold to the Reserve Bank of India 40. Inserted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 41. Inserted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 42. Inserted vide Notification No.19/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 43. Substituted vide Notification No. 25/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “24[43A. 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen, 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 enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]” 44. Inserted vide Notification No. 25/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 45. Inserted vide Notification No. 25/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 46. Inserted vide Notification No. 15/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 47. Inserted vide Notification No. 15/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
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