NEWS UPDATE
Nexus between Election Manifesto and Budget 2024 in July! GST Penalty of Rs. 3731 Crores on an employee! TIOL Fiscal Awards: Maastricht is dead & gone! What next? When the Stars Aligned: An Evening at the TIOL Awards Kudos for Digitalisation vs Pillories for e-waste! Import of Obscene goods - Who decides obscenity - Customs? EV Revolution: Lessons for India to learn from US and China! Massager or sex toy? One Nation, Many Elections: Time to repair the feet of clay! Too Many Sleuths Spoil the GST Soup WTO needs active aid-in-dying! China favours alternative trade architecture! GST in Income tax The Rhetoric of Illusory Decoupling of American Economy from Chinese! Where is that GST Appellate Tribunal? Trump's return to Oval Office! China sweating like just out of heated hammam! Cached Cash and GST America to quit NATO! A case of more theatre than threat! Aha, Trumpian in flavour! Doctrine of Proportionality Global Trade: Ruptured geopolitical order letting Red Sea turn 'Redder'! Templated Show Cause Notice - GST Ishtyle Interim Budget 2024: Quo Vadis, Indian Economy? Personal Hearing - By Law, Not Discretion Interim Budget 2024: Will FM really play fiscal 'Santa Claus' today! Sweet Beginning - Halwa Served - Budget Interim US Presidential Election: 'Tariff Man' is coming! Take cover! Summons - power of pen more effective than the presence of an officer in court Mamma mia! Nationalism-tinged AI may derail 'Re-globalisation'! PM visits GST Academy Din over DIN: What is FOMO for CBIC is actually JOMO for CBDT! Arrest under PMLA

Print

Notification No 30/2017; Dated: Sept 22, 2017 - Seeks to exempt inter-state supply of Skimmed milk powder

Published: Sep 22, 2017

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
NEW DELHI

NOTIFICATION NO

30/2017-Integrated Tax (Rate), Dated: September 22, 2017

G.S.R. 1198(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, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby exempts 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), from the whole of the integrated tax leviable thereon under section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), subject to the condition specified in column (4) of the Table below, namely:-

TABLE

Sl. No.
Tariff item, sub-heading, heading or Chapter
Description of Goods
Condition
(1)
(2)
(3)
(4)
1. 0402 Skimmed milk powder, or concentrated milk. When supplied to a distinct person as per sub-section (4) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), for use in production of milk [for distribution through dairy cooperatives] and not for further supply of skimmed milk powder, or concentrated milk as such.

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. 354/247/2017-TRU]

(Mohit Tewari)
Under Secy.

TIOL SEARCH


A Taxindiaonline Website. Copyright @ 2021 TIOL Pvt.Ltd. All rights reserved.