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

Last updated: 31 December 2021

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This notification amends the Integrated Tax (Rate) Notification No. 2/2017, effective from January 1, 2022. Key changes include updates to HS codes for various fish products, provisionally preserved vegetables, and different types of nuts. It also introduces specific classifications for tender coconut water under certain brand name conditions. Additionally, a specific entry related to HS code 101 has been omitted, and the entry for HS code 8807 has been revised.

MINISTRY OF FINANCE

(Department of Revenue)

New Delhi, the 28th December, 2021

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

G.S.R. 896(E). - In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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-Integrated 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. 667(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- Integrated Tax (Rate), dated the 28^th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 667(E), dated the 28^th June, 2017, and was last amended vide notification No. 9/2021-Integrated Tax (Rate) dated the 30^th September, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 699(E), dated the 30^th September, 2021.

FAQ :

These amendments to the Integrated Tax (Rate) Notification come into force on the 1st day of January, 2022.

The entry for S. No. 22 has been amended to substitute the existing entry with HS codes 0303, 0304, 0305, 0306, 0307, 0308, and 0309.

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

For S. No. 49, the entry 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'.

Yes, a new entry (S. No. 97A) has been inserted for tender coconut water, specifically for those not in unit containers and bearing a registered brand name or an actionable claim/enforceable right, with certain conditions.

The entry for S. No. 101 and its related entries have been omitted from the notification.

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Notification No : 19/2021-Integrated Tax (Rate)
Published in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-19-2021-igst-rate-english.pdf

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