Integrated Tax (Rate) Notification No. 40 of 2017 DT 18th October, 2017, GST

Posted on 21 April 2023 Category : Notifications

Notification No. 40/2017 Integrated Tax (Rate) DT on 18th October, 2017, GST

Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.

The Extract of GST Notification No. 40/2017 – Integrated Tax (Rate) is given below:

Notification No. 40/2017 – Integrated Tax (Rate) , GST

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 40/2017-Integrated Tax (Rate)

New Delhi, the 18^th October, 2017

G.S.R. (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:-

						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
		put	up	in	unit	produces a certificate from an officer not below
		containers			and	the rank of the Deputy Secretary to the
		intended		for	free	Government of India or the Deputy Secretary to
		distribution			to	the State Government or the Deputy Secretary in
		economically				the Union Territory concerned to the effect that
		weaker		sections		such food preparations have been distributed free
		of	the	society		to the economically weaker sections of the society
		under			a	under a programme duly approved by the Central
		programme			duly	Government or the State Government concerned,
		approved		by	the	within a period of five months from the date of
		Central				supply of such goods or within such further period
		Government			or	as the jurisdictional commissioner of the Central
		any		State		tax or jurisdictional commissioner of the State tax,
		Government.				or jurisdictional officer of the Union Territory
						Tax, as the case maybe, may allow in this 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 Secretary to the Government of India.

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