Notification No 2/2017 Integrated Tax (Rate)
Summary of Notification No 2/2017 Integrated Tax (Rate)
Notification No 2/2017 Integrated Tax (Rate) Dated 28th June, 2017 : List of Exempts inter-State supplies of goods as per schedule under IGST Act
This Notification No 2/2017 Integrated Tax (Rate) is Amended by CORRIGENDUM GSR 872(E), DATED 12-7-2017, CORRIGENDUM GSR 957(E), DATED 27-7-2017 , Notification No 28/2017 Integrated Tax (Rate) Dated 22.09.2017 , Notification No 36/2017 Integrated Tax (Rate) Dated 13.10.2017 ,Notification No 44/2017 Integrated Tax (Rate) Dated 14.11.2017 , and Notification No 8/2018 Integrated Tax (Rate) Dated 25.01.2018
[ Notes numbers are also given below this Notification for effective date of Relevant Amendments ]
Video explaining how to read this Notification No 2/2017 Integrated Tax
Notification No 2/2017 Integrated Tax (Rate) As Amended and Up to Date
[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE
OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.2/2017-Integrated Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being
satisfied that it is necessary in the public interest so to do, on the recommendations of the
Goods and Services Tax Council, hereby exempts inter-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, sub-heading, 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
integrated tax leviable thereon under section 5 of the Integrated Good and Services Tax Act,
2017 (13 of 2017).
SCHEDULE
Explanation.—For the purposes of this Schedule,—
(i) | The phrase “unit container” means a package, whether large or small (for example, tin, cane, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package. | |
20[(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. | |
21[(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 May 2017 under the Copyright Act, 1957 (14 of 1957); | |
(C) | a brand registered as on or after the 15th May 2017 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. | |
11[(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 per cent 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.
12[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 or jurisdictional Commissioner of State tax, as the case may be, 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: |
11[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 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 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.]
12 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. | Jaltarang chimpta – 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.] |
Notes on Amendment :-
21. [ in Explanation (ii) (b)to schedule ] Substituted by Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017. Prior to its substitution sub-clause (b) read as under :
‘(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 May, 2017 under the Copyright Act, 1957 (14 of 1957); | |
(C) | a brand registered as on the 15th May, 2017 under any law for the time being in force in any other country.’ | |
20.. Substituted by Notification No. 28/2017-Integrated Tax (Rate), dated 22-9-2017, w.e.f. 22-9-2017. Prior to its substitution, clause (ii) read as under :
‘(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.’ |
[ in Explanation (ii) to schedule ]
19 Inserted by Notification No. 8/2018-Integrated Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018 . [ in SR No 151]
18 Words “[proposed GST Nil]” omitted by Corrigendum GSR 872(E), dated 12-7-2017. [ in SR No 148(vi) ]
17. Substituted for “Vibhuti sold by religious institutions” by Notification No. 8/2018-Integrated Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018. . [ in SR No 148(v) ]
16 . Substituted for “Muddhas made of sarkanda and phool bahari jhadoo” by Notification No. 28/2017- Integrated Tax (Rate), dated 22-9-2017, w.e.f. 22-9-2017. [ in SR No 144 ]
15 Substituted for “Indigenous handmade musical instruments” by Notification No. 28/2017- Integrated Tax (Rate), dated 22-9-2017, w.e.f. 22-9-2017. [ in SR No 143 ]
14 . Substituted for “Amber charkha” by Notification No. 28/2017-Integrated Tax (Rate), dated 22-9-2017, w.e.f. 22-9-2017. . [ in SR No 138 ]
13 Substituted for “7113” by Notification No. 8/2018-Integrated Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018. [ in SR No 136A ]
12 Inserted by Notification No. 28/2017-Integrated Tax (Rate), dated 22-9-2017, w.e.f. 22-9-2017. [ in SR No 130A,135A , Annexures I and II]
11 Inserted by Notification No. 36/2017-Integrated Tax (Rate), dated 13-10-2017, w.e.f. 13-10-2017. [ in SR No 122A,150 , in Explanation (v) to schedule , Proviso to Annexure 1]
10. Sl. Nos. 102A and 102B substituted for Sl. No. 102A by Notification No. 8/2018-Integrated Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018. Prior to its substitution, Sl. No. 102A, as inserted by Notification No. 28/2017-Integrated Tax (Rate), dated 22-9-2017, w.e.f. 22-9-2017, read as under :
“102A. | 2306 | Cotton seed oil cake” |
9. Substituted for “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” by Notification No. 8/2018-Integrated Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018. . [ in SR No 102 ]
8. Substituted for “2301, 2302, 2304, 2305, 2306, 2308, 2309” by Notification No. 28/2017-Integrated Tax (Rate), dated 22-9-2017, w.e.f. 22-9-2017. Earlier, it was amended by Corrigendum GSR 957(E), dated 27-7-2017. [ in SR No 102 ]
7. Substituted for “Flour, of potatoes” by Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017. [ in SR No 77 ]
6. Substituted for “9” by Corrigendum GSR 957(E), dated 27-7-2017. [ in SR No 59 ]
5. Substituted for “fresh or chilled” by Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017.[ in Sr No 46]
4. Substituted for “[other than put up in unit containers and bearing a registered brand name]” by Notification No. 28/2017-Integrated Tax (Rate), dated 22-9-2017, w.e.f. 22-9-2017. Earlier, it was amended by Corrigendum GSR 872(E), dated 12-7-2017. [ in SR No 45]
3. Inserted by Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017. [ in Sr No 30A,43A,46A,78A,87A,93A,103A,136A,
2a. Substituted for “other than put up in unit containers and bearing a registered brand name” by Notification No. 28/2017-Integrated Tax (Rate), dated 22-9-2017, w.e.f. 22-9-2017. [ in SR No 27,29 , 65,66 to 75, 77 ,78,94,101, 108]
2. Omitted by Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017. . [ in SR No 10 to 17,23,,24]
1. Substituted by Notification No 44/2017 Integrated Tax (Rate) Dated 14.11.2017 , , w.e.f. 15-11-2017. [ in SR No 8, 21, 103]
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