Executive Summary:
This document comprises three notifications from the Ministry of Finance, Department of Revenue, issued on October 18, 2017. These notifications specify tax rates for intra-state and inter-state supplies of goods, specifically food preparations in unit containers intended for free distribution to economically weaker sections of society. The notifications outline conditions for these tax rates and reference the Customs Tariff Act of 1975 for interpretation.
Key Points / Main Content:
Central Tax Rate Notification (No. 39/2017):
* Central tax rate of 2.5% is applied to intra-state supplies of specified goods.
* The applicable goods are described in column 3 of the table, falling under the specified tariff item, subheading, heading, or chapter in column 2.
* This is subject to the condition in column 4 of the table.
Integrated Tax Rate Notification (No. 40/2017):
* Integrated tax rate of 5% is applied to inter-state supplies of specified goods.
* The applicable goods are described in column 3 of the table, falling under the specified tariff item, subheading, heading, or chapter in column 2.
* This is subject to the condition in column 4 of the table.
Union Territory Tax Rate Notification (No. 39/2017):
* Union territory tax rate of 2.5% is applied to intra-state supplies of specified goods.
* The applicable goods are described in column 3 of the table, falling under the specified tariff item, subheading, heading, or chapter in column 2.
* This is subject to the condition in column 4 of the table.
Common Conditions and Interpretations:
* The reduced tax rate applies to food preparations in unit containers intended for free distribution to economically weaker sections.
* A certificate from an officer (not below the rank of Deputy Secretary) is required, confirming free distribution to economically weaker sections under an approved program.
* Distribution must occur within five months of supply, or within an extended period allowed by the jurisdictional commissioner or officer.
* Tariff items, subheadings, headings, and Chapters are defined as specified in the First Schedule to the Customs Tariff Act, 1975.
* Interpretation of the notifications follows the rules of the First Schedule to the Customs Tariff Act, 1975.
Impact Analysis:
Suppliers of Food Preparations:
* Impact: Reduced tax rates on supplies intended for free distribution to economically weaker sections, potentially lowering costs.
* Action Required: Obtain a certificate from the designated government officer confirming free distribution under an approved program to avail of the reduced tax rates.
Central Government/State Government/Union Territory:
* Impact: Oversight and approval of distribution programs aimed at economically weaker sections.
* Action Required: Establish and manage programs for free distribution of food preparations to economically weaker sections and provide necessary approvals.
Tax Authorities (Central Tax, State Tax, Union Territory Tax Commissioners/Officers):
* Impact: Administration and enforcement of the new tax rates and conditions.
* Action Required: Assess and verify eligibility for the reduced tax rates based on provided certificates and program approvals; potentially grant extensions for the distribution period.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A law that governs the levy and collection of tax on intra-state supplies of goods and services.
Integrated Goods and Services Tax Act, 2017: A law that governs the levy and collection of tax on inter-state supplies of goods and services.
Union Territory Goods and Services Tax Act, 2017: A law that governs the levy and collection of tax in Union Territories.
Central Government: The executive branch of the government responsible for implementing and enforcing laws and policies related to taxation.
Council: An advisory body whose recommendations are considered by the Central Government in matters of taxation.
Customs Tariff Act, 1975: An act specifying tariff items, subheadings, headings, and chapters for goods, used for determining tax rates.
New Delhi: The location from which the notification was issued.
Ministry of Finance: The government ministry responsible for financial matters, including taxation.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (i)
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PUBLISHED BY AUTHORITY
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No. 862] NEW DELHI, WEDNESDAY, OCTOBER 18, 2017/ASVINA 26, 1939
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत मममम(cid:8)(cid:8)ंं(cid:8)(cid:8)ंं ााााललललयययय
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वव वव ििििववववभभभभाााागगगग))))
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 18 अ(cid:10) तूबर, 2017
सससस..ंं..ंं 33339999////2222000011117777----ककककेेेे(cid:14)(cid:14)(cid:14)(cid:14)(cid:15)(cid:15)(cid:15)(cid:15)ीीीीयययय ककककरररर ((((ददददरररर))))
ससससाााा....ककककाााा....ििििनननन.... 1111333311110000((((अअअअ))))....————के(cid:15)(cid:16)ीय माल एवं सेवाकर अिधिनयम, 2017 (2017 का 12) क(cid:30) धारा 9 क(cid:30) उपधारा (1)
#ारा $दत शि&य’ का $योग करते *ए के(cid:15)(cid:16) सरकार, प+रषद क(cid:30) िसफा+रश’ के आधार पर, माल िजनका िववरण िन1
तािलका के 2त ंभ (3) म3 िविन4द56ट ह ै तथा जो उ(cid:10)त तािलका के 2 तभं (2) म 3 त8 2थ ानी $िवि: म3 यथा िविन4द65 ट ,
यथाि2थ ित, टै+रफ मद, उपशीष5, शीष5 या अ< याय के अंतग5त आता ह,ै रा>य के भीतर आप@ू त5 पर, 2.5 $ितशत क(cid:30) के(cid:15)(cid:16)ीय
कर क(cid:30) दर सूिचत करती ह,ै पर नीचे दी गई तािलका के 2तंभ (4) म3 िविन4द65 ट शत5 के अधीन अथा5त:्—
ततततााााििििललललककककाााा
(cid:18)(cid:18)(cid:18)(cid:18)मममम अअअअ(cid:20)(cid:20)(cid:20)(cid:20)यय यय ाााायययय ममममाााालललल ककककाााा ििििववववववववररररणणणण शशशशतततत (cid:23)(cid:23)(cid:23)(cid:23)
सससस..ंं..ंं शशशशीीीीषषषष//(cid:23)(cid:23)//(cid:23)(cid:23)उउउउपपपपशशशशीीीीषषषष//(cid:23)(cid:23)//(cid:23)(cid:23)
टटटटैै(cid:29)(cid:29)ैै(cid:29)(cid:29)ररररफफफफ ममममदददद
((((1111)))) ((((2222)))) ((((3333)))) ((((4444))))
1. 19 or 21 के(cid:15)(cid:16)ीय सरकार या य(cid:4)द खाL िन@मि5 तय’ का $दायक ऐसे (cid:4)कसी अिधकारी स,े जो भारत
(cid:4)कसी रा>य सरकार सरकार के उप सिचव क(cid:30) पिं & स े नीचे का नहO ह ै या सबिं धत रा>य
#ारा सFयक Gप स े सरकार म 3उप सिचव क(cid:30) पिं & से नीचे का नहO, या सबंिधत सघं रा>य
अनमु ो(cid:4)दत (cid:4)कसी RेS म3 उप सिचव क(cid:30) पिं & स े नीचे का नहO ह,ै इस आशय का $माण
काय5Iम के अधीन पS $2तुत करता ह ै(cid:4)क ऐसी खाL िन@मि5 तया ंके(cid:15)(cid:16)ीय सरकार या रा>य
समाज के आ@थ5क Gप सरकार #ारा सFयक Gप स ेअनुमो(cid:4)दत (cid:4)कसी कायI5 म के अधीन समाज
से कमजोर वगJ को के आ@थ5क Gप से कमजोर वगJ को ऐस े माल क(cid:30) आप@ू त 5 क(cid:30) तारीख स े
िनशु(cid:6)क िवतरण के पांच मास क(cid:30) अविध के भीतर या ऐसी और अविध के भीतर
िलए आशियत और RेSािधकार $ाV के(cid:15)(cid:16)ीय कर आयु& या RेSािधकार $ाV रा>य कर
यूिनट अिभधान’ म 3 आयु& या RेSािधकार $ाV सघं रा>य RेS के अिधकारी के इस िनिमW
रखी गई खाL अनुXात करे, िवत+रत कर दी गई है ।
िन@म5ितया।ं
6323 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
पपपप!!!!ीीीीककककररररणणणण————
(i) ‘‘टै+रफ मद’’, ‘‘उपशीष’5’, ‘‘शीष5’’ और ‘‘अ< याय’’ से सीमाशु(cid:6)क टै+रफ अिधिनयम, 1975 (1975 का 51) क(cid:30) पहली
अनसु ूची म3 यथािविन4द65 ट Iमश: टै+रफ मद, उपशीष5, शीष5 और अ< याय अिभ$ेत होगा ।
(ii) उ(cid:10)त सीमाश(cid:6)ु क टै+रफ अिधिनयम, 1975 (1975 का 51) क(cid:30) पहली अनसु ूची, िजसके अंतग5त पहली अनुसूची के
अनभु ाग और अ<य ाय +टZप ण तथा साधारण 2 प6 टीकारक +टZ पण भी ह,[ के िनव5चन के िलए िनयम, जहा ं तक हो सके,
इस अिधसूचना के िनव5चन के िलए लागू ह’गे ।
[फा. सं. 354/117/2017-टीआरय ू(भाग III)]
मोिहत ितवारी, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 18th October, 2017
No. 39/2017-Central Tax (Rate)
G.S.R. 1310(E).—In exercise of the powers conferred by sub-section (1) of section 9 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the
Council, hereby notifies the central tax rate of 2.5 per cent on intra-State supplies of goods, the description of
which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or
Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the condition
specified in column (4) of the Table below, namely:—
TABLE
Sl. Tariff item, Description of Condition
No. sub-heading, Goods
heading or
Chapter
(1) (2) (3) (4)
1. 19 or 21 Food preparations When the supplier of such food preparations produces a
put up in unit certificate from an officer not below the rank of the Deputy
containers and Secretary to the Government of India or the Deputy Secretary
intended for free to the State Government or the Deputy Secretary in the Union
distribution to Territory concerned to the effect that such food preparations
economically have been distributed free to the economically weaker
weaker sections of sections of the society under a programme duly approved by
the society under a the Central Government or the State Government concerned,
programme duly within a period of five months from the date of supply of such
approved by the goods or within such further period as the jurisdictional
Central commissioner of the Central tax or jurisdictional
Government or commissioner of the State tax, or jurisdictional officer of the
any State Union Territory Tax as the case maybe, may allow in this
Government. regard.
Explanation.—
(1) In this notification, “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).
(2) 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.
[F. No. 354/117/2017-TRU (Pt. III)]
MOHIT TEWARI, Under Secy.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 18 अ(cid:10) तूबर, 2017
सससस...ंं.ंं 44440000////2222000011117777----एएएएकककक$$$$ककककृृृृतततत ककककरररर ((((ददददरररर))))
ससससाााा....ककककाााा....ििििनननन.... 1111333311111111((((अअअअ))))....————एक(cid:30)कृत माल और सेवा कर अिधिनयम, 2017 (2017 का 13), क(cid:30) धारा 5 क(cid:30) उपधारा
(1) #ारा $दत शि&य’ का $योग करते *ए के(cid:15)(cid:16) सरकार, प+रषद क(cid:30) िसफा+रश’ के आधार पर माल िजनका िववरण िन1
तािलका के 2त ंभ (3) म3 िविन4दष5 ट् ह ै तथा जो उ(cid:10)त तािलका के 2त भं (2) म3 त8 2 थानी $िवि: म3 यथा िविन4द65 ट,
यथाि2थ ित, टै+रफ मद, उपशीष5, शीष5 या अ< याय के अंतग5त आता ह,ै माल क(cid:30) अंतरराि> यक आपू@तय5 ’ पर, 5 $ितशत क(cid:30)
एक(cid:30)कृत कर दर सिू चत करती ह,ै पर नीच ेदी गई तािलका के 2तंभ (4) म3 िविन4द65 ट शत 5के अधीन अथात5 ्:—
ततततााााििििललललककककाााा
(cid:18)(cid:18)(cid:18)(cid:18)मममम अअअअ(cid:20)(cid:20)(cid:20)(cid:20)यय यय ाााायययय ममममाााालललल ककककाााा ििििववववववववररररणणणण शशशशतततत (cid:23)(cid:23)(cid:23)(cid:23)
सससस..ंं..ंं शशशशीीीीषषषष//(cid:23)(cid:23)//(cid:23)(cid:23)उउउउपपपपशशशशीीीीषषषष////(cid:23)(cid:23)(cid:23)(cid:23)
टटटटैै(cid:29)(cid:29)ैै(cid:29)(cid:29)ररररफफफफ ममममदददद
((((1111)))) ((((2222)))) ((((3333)))) ((((4444))))
1. 19 or 21 के(cid:15)(cid:16)ीय सरकार या य(cid:4)द खाL िन@म5ितय’ का $दायक ऐस े (cid:4)कसी अिधकारी स,े जो भारत
(cid:4)कसी रा>य सरकार सरकार के उप सिचव क(cid:30) पंि& से नीच े का नहO ह ै या सबंिधत रा>य
#ारा सFयक Gप स े सरकार म 3 उप सिचव क(cid:30) पंि& से नीच े का नहO ह,ै या सबिं धत सघं
अनमु ो(cid:4)दत (cid:4)कसी रा>य RेS म 3 उप सिचव क(cid:30) पिं & से नीचे का नहO ह,ै इस आशय का
काय5Iम के अधीन $माण पS $2तुत करता ह ै (cid:4)क ऐसी खाL िन@मि5 तया ं के(cid:15)(cid:16)ीय सरकार
समाज के आ@थक5 Gप या रा>य सरकार #ारा सFयक Gप स े अनमु ो(cid:4)दत (cid:4)कसी काय5Iम के
से कमजोर वगJ को अधीन समाज के आ@थक5 Gप स ेकमजोर वगJ को ऐसे माल क(cid:30) आप@ू त 5
िनशु(cid:6)क िवतरण के क(cid:30) तारीख स े पांच मास क(cid:30) अविध के भीतर या ऐसी और अविध के
िलए आशियत और भीतर RेSािधकार $ाV के(cid:15)(cid:16)ीय कर आयु& या RेSािधकार $ाV रा>य
यूिनट अिभधान’ म 3 कर आय&ु या RेSािधकार $ाV सघं रा>य RेS के अिधकारी के इस
रखी गई खाL िनिमW अनुXात करे, िवत+रत कर दी गई ह ै।
िन@म5ितया ं।
पपपप!!!!ीीीीककककररररणणणण————
(i) ‘‘टै+रफ मद’’, ‘‘उपशीष’5’, ‘‘शीष’5’ और ‘‘अ< याय’’ से सीमाशु(cid:6) क टै+रफ अिधिनयम, 1975 (1975 का 51) क(cid:30) पहली
अनसु ूची म3 यथािविन4द65 ट Iमश: टै+रफ मद, उपशीष5, शीष5 और अ< याय अिभ$ेत होगा ।
(ii) उ(cid:10)त सीमाश(cid:6)ु क टै+रफ अिधिनयम, 1975 (1975 का 51) क(cid:30) पहली अनसु ूची, िजसके अंतग5त पहली अनुसूची के अनभु ाग
और अ<य ाय +टZप ण तथा साधारण 2प 6ट ीकारक +टZ पण भी ह,[ के िनव5चन के िलए िनयम, जहां तक हो सके, इस अिधसूचना
के िनव5चन के िलए लागू ह’गे ।
[फा. सं. 354/117/2017-टीआरय ू(भाग III)]
मोिहत ितवारी, अवर सिचव
NOTIFICATION
New Delhi, the 18th October, 2017
No. 40/2017-Integrated Tax (Rate)
G.S.R. 1311(E).—In exercise of the powers conferred by sub-section (1) of section 5 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations
of the Council, hereby notifies the rate of the integrated tax of 5 per cent on inter-State supplies of goods, the
description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading,
heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the
condition specified in column (4) of the Table below, namely:—4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
TABLE
Sl. Tariff item, Description of Condition
No. sub-heading, Goods
heading or
Chapter
(1) (2) (3) (4)
1. 19 or 21 Food preparations When the supplier of such food preparations produces a
put up in unit certificate from an officer not below the rank of the
containers and Deputy Secretary to the Government of India or the
intended for free Deputy Secretary to the State Government or the Deputy
distribution to Secretary in the Union Territory concerned to the effect
economically that such food preparations have been distributed free to
weaker sections of the economically weaker sections of the society under a
the society under a programme duly approved by the Central Government or
programme duly the State Government concerned, within a period of five
approved by the months from the date of supply of such goods or within
Central Government such further period as the jurisdictional commissioner of
or any State the Central tax or jurisdictional commissioner of the State
Government. tax, or jurisdictional officer of the Union Territory Tax,
as the case maybe, may allow in this regard.
Explanation.—
(3) In this notification, “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).
(4) 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.
[F. No. 354/117/2017-TRU (Pt. III)]
MOHIT TEWARI, Under Secy.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 18 अ(cid:10) तूबर, 2017
सससस...ंं.ंं 33339999////2222000011117777----ससससंघंघंघंघ रररराााा((((यययय ))))(cid:8)(cid:8)ेे(cid:8)(cid:8)ेे ककककरररर ((((ददददरररर))))
ससससाााा....ककककाााा....ििििनननन.... 1111333311112222((((अअअअ))))....————संघ रा>य RेS माल एव ं सेवाकर अिधिनयम, 2017 (2017 का 14) क(cid:30) धारा 7 क(cid:30)
उपधारा (1) #ारा $दत शि&य’ का $योग करते *ए के(cid:15)(cid:16) सरकार, प+रषद क(cid:30) िसफा+रश’ के आधार पर माल िजनका िववरण
िन1 तािलका के 2त ंभ (3) म3 िविन4द65 ट ह ै तथा जो उ(cid:10) त तािलका के 2 तभं (2) म 3 त8 2थ ानी $िवि: म 3 यथा िविन4द65 ट,
यथाि2थ ित, टै+रफ मद, उपशीष5, शीष5 या अ< याय के अंतग5त आता ह,ै रा>य के भीतर आपू@त 5पर, 2.5 $ितशत क(cid:30) सघं रा>य
RेS कर क(cid:30) दर सिू चत करती ह,ै पर नीच ेदी गई तािलका के 2तंभ (4) म 3िविन4द56 ट शत 5के अधीन अथात5 ्:—¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5
ततततााााििििललललककककाााा
(cid:18)(cid:18)(cid:18)(cid:18)मममम अअअअ(cid:20)(cid:20)(cid:20)(cid:20)यय यय ाााायययय ममममाााालललल ककककाााा ििििववववववववररररणणणण शशशशतततत (cid:23)(cid:23)(cid:23)(cid:23)
सससस..ंं..ंं शशशशीीीीषषषष////(cid:23)(cid:23)(cid:23)(cid:23)उउउउपपपपशशशशीीीीषषषष//(cid:23)(cid:23)//(cid:23)(cid:23)
टटटटैै(cid:29)(cid:29)ैै(cid:29)(cid:29)ररररफफफफ ममममदददद
((((1111)))) ((((2222)))) ((((3333)))) ((((4444))))
1. 19 or 21 के(cid:15)(cid:16)ीय सरकार या य(cid:4)द खाL िन@मि5 तय’ का $दायक ऐस े (cid:4)कसी अिधकारी स,े जो
(cid:4)कसी रा>य सरकार भारत सरकार के उप सिचव क(cid:30) पंि& से नीचे का नहO ह ै या
#ारा सFयक Gप स े सबंिधत संघ रा>य RेS म 3 उप सिचव क(cid:30) पिं & स े नीच ेका नहO ह ै
अनमु ो(cid:4)दत (cid:4)कसी इस आशय का $माण पS $2तुत करता ह ै (cid:4)क ऐसी खाL
काय5Iम के अधीन िन@म5ितया ं के(cid:15)(cid:16)ीय सकरार #ारा या (cid:4)कसी रा>य सरकार #ारा
समाज के आ@थक5 Gप से सFयक Gप से अनमु ो(cid:4)दत (cid:4)कसी काय5Iम के अधीन समाज के
कमजार वगJ को आ@थ5क Gप से कमजोर वगJ को ऐसे माल क(cid:30) आपू@त 5 क(cid:30) तारीख
िनशु(cid:6)क िवतरण के िलए से पांच मास के भीतर या ऐसी और अविध के भीतर RेSािधकार
आशियत और यिू नट $ाV के(cid:15)(cid:16)ीय कर के आयु& या RेSािधकार $ाV संघ रा>य RSे के
अिभधान’ म3 रखी गई अिधकारी, के इस िनिमW अनुXात करे, िवत+रत कर दी गई ह।ै
खाL िन@म5ितया।ं
पपपप!!!!ीीीीककककररररणणणण————
(i) ‘‘टै+रफ मद’’, ‘‘उपशीष’5’, ‘‘शीष5’’ और ‘‘अ< याय’’ से सीमाशु(cid:6)क टै+रफ अिधिनयम, 1975 (1975 का 51) क(cid:30) पहली
अनसु ूची म3 यथािविन4द65 ट Iमश: टै+रफ मद, उपशीष5, शीष5 और अ< याय अिभ$ेत होगा ।
(ii) उ(cid:10)त सीमाश(cid:6)ु क टै+रफ अिधिनयम, 1975 (1975 का 51) क(cid:30) पहली अनसु ूची, िजसके अंतग5त पहली अनुसूची के
अनभु ाग और अ<य ाय +टZप ण तथा साधारण 2 प6 टीकारक +टZ पण भी ह,[ के िनव5चन के िलए िनयम, जहा ं तक हो सके,
इस अिधसूचना के िनव5चन के िलए लागू ह’गे ।
[फा. सं. 354/117/2017-टीआरय ू(भाग III)]
मोिहत ितवारी, अवर सिचव
NOTIFICATION
New Delhi, the 18th October, 2017
No. 39/2017-Union Territory Tax (Rate)
G.S.R. 1312(E).—In exercise of the powers conferred by sub-section (1) of section 7 of the Union
Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations
of the Council, hereby notifies the Union territory tax rate of 2.5 per cent on intra-State supplies of goods, the
description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading,
heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the
condition specified in column (4) of the Table below, namely:—
TABLE
Sl. Tariff item, sub- Description of Condition
No. heading, Goods
heading or
Chapter
(1) (2) (3) (4)
1. 19 or 21 Food preparations When the supplier of such food preparations produces a
put up in unit certificate from an officer not below the rank of the6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
containers and Deputy Secretary to the Government of India or the
intended for free Deputy Secretary in the Union Territory concerned to
distribution to the effect that such food preparations have been
economically distributed free to the economically weaker sections of
weaker sections of the society under a programme duly approved by the
the society under a Central Government, or any State Government within a
programme duly period of five months from the date of supply of such
approved by the goods or within such further period as the jurisdictional
Central Government commissioner of the Central tax or jurisdictional officer
or any State of the Union Territory Tax, as the case maybe, may allow
Government. in this regard.
Explanation. –
(5) In this notification, “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).
(6) 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.
[F. No. 354/117/2017-TRU (Pt. III)]
MOHIT TEWARI, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.