9911796707
TMI BlogCGST Rate Schedule u/s 9(1) - Seeks to amend notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be inserted; (iii) after clause (vi), the following clause shall be inserted, namely:- (vii) 0.75 per cent. in respect of goods specified in Schedule VII . B. in Schedule I 2.5%, (i) against S. Nos. 1 and 2, in column (3), for the portion beginning with the words and put up in and ending with the words and bracket as in the ANNEXURE] , the words , pre-packaged and labelled shall be substituted; (ii) after S. No. 9 and the entries relating thereto, following S. No. and entries shall be inserted, namely: - 9A 0403 Curd, Lassi, Butter milk, pre-packaged and labelled ; (iii) against S. Nos. 11 and 13, in column (3), for the portion beginning with the words put up in and ending with the words and bracket as in the ANNEXURE] , the words , pre-packaged and labelled shall be substituted; (iv) against S. No. 16, in column (3), for the portion beginning with the words and put up in and ending with the words as in the ANNEXURE , the words , pre-packaged and labelled shall be substituted; (v) against S. No. 25, in column (3), for the portion beginning with the words put up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be substituted; (xv) S. Nos. 197A, 197B, 197C, 197D and 197E and entries relating thereto shall be omitted; (xvi) against S. No. 215, in column (3), for the words put up in unit container and bearing a brand name , the words , pre-packaged and labelled shall be substituted; (xvii) S. Nos. 230, 232, 233, 234A and 234C and entries relating thereto shall be omitted; (xviii) after S. No. 255 and entries relating thereto, the following S. No. and entries shall be inserted, namely: - 255A 9021 Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids] ; (xix) after S. No. 264 and entries relating thereto, in List No. 3, in item (B), the sub-item (1) and the entries relating thereto shall be omitted; C. in Schedule II 6%, - (i) against S. No. 16, in column (3), after the word guavas , the words and brackets , mangoes (other than mangoes sliced, dried) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luding atlases, wall maps, topographical plans and globes, printed ; (ix) against S. No. 176B, for the entry in column (3), the entry Fly ash bricks; Fly ash aggregates; Fly ash blocks shall be substituted; (x) S. No. 187, 188, 189, 192 and 193 and the entries relating thereto shall be omitted; (xi) after S. No. 194 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 194A 8419 12 Solar water heater and system ; (xii) S. No. 195 and the entries relating thereto shall be omitted; (xiii) against S. No. 197, in column (3), for the words and figures machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts [8433 90 00] , the words parts thereof shall be substituted; (xiv) S. Nos. 198, 205, 217, 221, 226 and 227 and the entries relating thereto shall be omitted; D. in Schedule III 9%, - (i) against S. No. 30A, for the entry in column (3), the entry Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 10 Bicycle pumps 317D 8414 90 12 Parts of air or vacuum pumps and compressors of bicycle pumps ; (xi) after S. No. 328 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 328A 8433 Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts thereof [8433 90 00] 328B 8434 Milking machines and dairy machinery ; (xii) after S. No. 329 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 329A 8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof ; (xiii) after S. No. 371 and the entries relating thereto, the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule VII 0.75% S.No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 7102 Goods other than those specified against S. No. 1 in Schedule VI 2. 7104 Goods other than those specified against S. No. 3 in Schedule VI ; G. after the Schedule VII, in the Explanation, for clause (ii) and the entries relating thereto, the following clause shall be substituted, namely:- (ii) The expression pre-packaged and labelled means a pre-packaged commodity as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder. . 2. This notification shall come into force on the 18th day of July, 2022. [F.No. 190354/172/2022-TRU] (Vikram Vijay Wanere) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
