addendum-gst-rate-schedule-03.06.2017.pdf - ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS[As per discussions in the GST Council Meeting held on 3rd June

addendum-gst-rate-schedule-03.06.2017.pdf - ADDENDUM TO THE...

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ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 3 rd June, 2017] 1 The following amendments / additions are required to be made to the aforesaid document: 1. In Chapter 15, in the 18% rate column, the part entry from 1517 relating to edible mixtures of vegetable fats or oils, that is “edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 [1517]” ma y be shifted to the 5% rate column [wherein all vegetable fats and vegetable oils at 5%]. [This will ensure that mixtures of two or more varieties of edible vegetable oils fall at 5%.] 2. In Chapter 29, in the 18% rate column, after the entry No 39 the following entries shall be inserted, (i) “40 - 2939 Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives (ii) 41 - 2940 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of headings 2937, 2938 or 2939 (iii) 42 - 2941 Antibiotics (iv) 43 - 2942 Other organic compounds All goods falling under chapter 29 [organic chemicals, being intermediates] are at 18% [These were omissions] 3. In Chapter 31, in the 5% rate column, the entries “3101 Organic manure put up in unit containers and bearing a brand name” may be added . [3101 Organic manure other than put up in unit containers and bearing a brand name is at Nil]. [This was an omission.] 4. In Chapter 34, in the 28% rate column, the entry “3404 Artificial waxes and prepared waxes” may be omitted . These goods [being in the nature of intermediates] are covered in the 18% rate column. [By mistake it was appearing in 28% also.]
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  • Spring '18
  • sai sekhar
  • 3rd millennium, 30th century, GST Council Meeting, rate column

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