Download Document

English हिंदी
[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.
No.
Tariff item,
sub- heading,
heading or
Chapter
Description of
Goods
Condition
(1) (2) (3) (4)
1. 19 or 21 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.
When the supplier of such food preparations
produces a certificate from an officer not below
the rank of the Deputy Secretary to the
Government of India or the Deputy Secretary to
the State Government or the Deputy Secretary in
the Union Territory concerned to the effect that
such food preparations have been distributed free
to the economically weaker sections of the society
under a programme duly approved by the Central
Government or the State Government concerned,
within a period of five months from the date of
supply of such goods or within such further period
as the jurisdictional commissioner of the Central
tax or jurisdictional commissioner of the State tax,
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.
notifications no 40 2017 integrated tax rate | iKargos