TaxTMI 
TaxTMI 
Seeks to amend notification No. 1/2017-Integrated Tax (Rate) - IGST Rate Schedule for supply of goods
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....ate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017, namely:- In the said notification,- (A) in Schedule I - 5%,- (i) in S. No. 29, for the entry in column (2), the entry, "0802, 0813", shall be substituted; (ii) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "30A 0804 Mangoes sliced, dried" ; (iii) after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "99A 1905 or 2106 Khakhra, plain chapatti or roti"; (iv) ....
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....se may be, and sold under the name as specified in such books or pharmacopoeia"; (vii) after S. No. 187 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "187A 3915 Waste, parings or scrap, of plastics"; (viii) after S. No. 188 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "188A 4004 00 00 Waste, parings or scrap of rubber (other than hard rubber)"; (ix) after S. No. 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "191A 4017 Waste or scrap of hard rubber"; (x) after S. No. 198A and the entries r....
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....ss briquettes" ; (B) in Schedule II-12%,- (i) in S. No. 16, in column (3), for the words and brackets "Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried", the words and brackets, "Dates (soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried", shall be substituted; (ii) in S. No. 17, in column (3), for the words figure and brackets, "dried fruits of Chapter 8[other than tamarind, dried]", the words, figure and brackets, "dried fruits of Chapter 8 [other than dried tamarind and dried chestnut (singhada) whether or not shelled or peeled]", shall be substituted; (iii) in S. No. 46, for the entry in column (3), the following entry shall be substituted namely:....
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....or the words "preparations in ready for consumption form", the words, "preparations in ready for consumption form, khakhra", shall be substituted; (iii) after S. No. 54 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "54A 3213 Poster colour" ; (iv) in S. No. 63, for the entry in column (3), the entry, "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)", shall be ....
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....and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "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" ; (xv) after S. No. 308 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - "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,....
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.... 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 or jurisdictional Commissioner of State 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....