Amend Notification No 2/2017- Central Tax (Rate) dated 28.06.2017

Last updated: 31 December 2021

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This notification, effective from 1st January 2022, introduces several amendments to the Central Tax (Rate) Notification No. 2/2017-Central Tax (Rate) dated 28th June 2017. These changes involve substitutions and omissions in the schedule, affecting the classification and taxation of various goods including fish, provisionally preserved vegetables, nuts, and tender coconut water. Specifically, HS codes for fish products are updated, descriptions for preserved vegetables and nuts are revised, and tender coconut water with specific brand name conditions is introduced.

MINISTRY OF FINANCE

(Department of Revenue)

New Delhi, the 28th December, 2021

Notification No. 19/2021-Central Tax (Rate)

G.S.R. 895(E). - In exercise of the powers conferred by sub-sections (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 2/2017-Central Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28^th June, 2017, namely :-

In the said notification, in the Schedule, –

(i) against S. No. 22, for the entry in column (2), the entry “0303, 0304, 0305, 0306, 0307, 0308, 0309” shall be substituted;

(ii) against S. No. 43B, in column (3), for the entry, the entry “Vegetables provisionally preserved, but unsuitable in that state for immediate consumption” shall be substituted;

(iii) against S. No. 49, in column (3), for the entry, the entry “Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled” shall be substituted;

(iv) after S. No. 97 and entries relating thereto, the following S. No. and entries shall be inserted, namely: –

“97A

2009 89 90

Tender coconut water other than those put up in unit container and,

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I]”;

(v) No. 101 and the entries relating thereto shall be omitted;

(vi) against S. No. 141, for the entry in column (2), the entry “8807” shall be substituted;

2. This notification shall come into force on the 1^st day of January, 2022.

[F. No. CBIC-190354/281/2021-TRU Section-CBEC]

RAJEEV RANJAN, Under Secy.

Note: The principal notification No.2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June, 2017 and last amended vide Notification No. 9/2021-Central Tax (Rate) dated the 30th September, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 694(E), dated the 30th September, 2021.

FAQ :

These amendments come into force on the 1st day of January, 2022.

The HS codes for fish and fish products under S. No. 22 have been updated to '0303, 0304, 0305, 0306, 0307, 0308, 0309'.

The entry for S. No. 43B has been amended to 'Vegetables provisionally preserved, but unsuitable in that state for immediate consumption'.

The description for nuts at S. No. 49 has been updated to include 'Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled'.

A new entry (S. No. 97A) has been inserted for 'Tender coconut water other than those put up in unit container and, (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available'.

Yes, S. No. 101 and its related entries have been omitted from the notification.

Notification No : 19/2021-Central Tax (Rate)
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-19-2021-cgst-rate.pdf

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