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CGST RATE ON SUPPLY OF GOODS NOTIFIED u/s 9(1) of CGST ACT

Notification No. 01/2017-Central Tax (Rate) dt. 28-06-2017

In exercise of the powers conferred by sub-section (1) of section 9 [1][and sub-section (5) of section 15] of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the central tax of-

Clause

Central tax Rate

On Goods specified in Schedule

(i)

2.5%

Schedule I

(ii)

6%

Schedule II

(iii)

9%

Schedule III (Page 1 and Page 2)

(iv)

14%

Schedule iV

(v)

1.5%

Schedule V [2][***]

(vi)

0.125%

Schedule VI [3][and]

[4][(vii)

0.75%

Schedule VII]

appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, 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 Schedules.

 

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 pre-determined quantity or number, which is indicated on such package.

[5][(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.]

[6][Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression ‘pre-packaged and labelled’.]

 

(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, 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 Customs Tariff Act, 1975 (51 of 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.

[7][(v) The words and expressions used and not defined in this notification, but defined in the Central Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts.]

 

[8][ANNEXURE

For foregoing an actionable claim or enforceable right on a brand name,-

(a) the person undertaking packing of such goods in unit containers which bear 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 bears 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]

[9][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.]

 

[1] Words inserted by Notification No. 24/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

[2] Words “and” omitted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[3] Words inserted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[4] Clause inserted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022.

[5] Clause substituted by Notification No. 06/2022-Central Tax (Rate) dt. 13-07-2022 wef 18-07-2022. Earlier

2) Clause substituted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017 as

(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.

(a)[(b) The phrase “registered brand name” means,-

(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;

(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);

(C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country]]

(a) Substituted by Notification No. 41/2017-Central Tax (Rate) dt. 14-11-2017 wef 15-11-2017. Earlier inserted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017 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.”]

1) Earlier it 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.”

 

[6] Proviso inserted by Notification No. 02/2024-Central Tax (Rate) dt. 12-07-2024 wef 15-07-2024.

[7] Inserted by Notification No. 11/2023-Central Tax (Rate) dt. 29-09-2023 wef 01-10-2023.

[8] Annexure inserted by Notification No. 27/2017-Central Tax (Rate) dt. 22-09-2017.

[9] Proviso inserted by Notification No. 34/2017-Central Tax (Rate) dt. 13-10-2017.

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