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The Central Goods and Services Tax Act, 2017 Notification
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Body

Schedule V - 1.5%

S.

No.

Chapter / Heading / Sub-heading / Tariff item

Description of Goods

(1)
(2)

(3)

1. 7101

Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport
2. 7102

Omitted w.e.f. 24-01-2018
3. 7103

Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]
4. 7104

Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]
5. 7105

Dust and powder of natural or synthetic precious or semi-precious stones
6. 7106

Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
7. 7107

Base metals clad with silver, not further worked than semi-manufactured
8. 7108

Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form
9. 7109

Base metals or silver, clad with gold, not further worked than semi-manufactured
10. 7110

Platinum, unwrought or in semi-manufactured forms, or in powder form
11. 7111

Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
12. 7112

Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.
13. 7113

Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
14. 7114

Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal
15. 7115

Other articles of precious metal or of metal clad with precious metal
16. 7116

Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
17. 7117

Imitation jewellery [other than bangles of lac/shellac
18. 7118

Coin

Explanation. - For the purposes of this notification,-

(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.

(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.

(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.

(iii) The phrase "registered brand name" means a brand which is registered under the Trade Marks Act, 1999.

(iv) "Tariff item" "Heading" "Sub-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 (Act No.51 of 1975).

(v) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (Act No.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.

"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 State 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.