Notify all goods or services which may be exported on payment of integrated taxView Pdf   

Notification No: 01/2023-IT
Classification: Export
Date: 31-07-2023

 

G.S.R….(E).— In exercise of the powers conferred by sub-section (4) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereafter referred to as the “said Act”), the Central Government on the recommendations of the Council, hereby notifies all goods or services (except the goods specified in column (3) of the TABLE below) as the class of goods or services which may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid:

TABLE

S.No

Chapter /Heading/ Sub-heading/ Tariff item

Description of Goods

(1)

(2)

(3)

1.

2106 90 20

Pan-masala

2.

2401

Unmanufactured tobacco   (without   lime   tube)   –

bearing a brand name

3.

2401

Unmanufactured tobacco (with lime tube) – bearing a

brand name

4.

2401 30 00

Tobacco refuse, bearing a brand name

5.

2403 11 10

'Hookah' or 'gudaku' tobacco bearing a brand name

6.

2403 11 10

Tobacco used for smoking 'hookah' or                    'chilam' commonly known as 'hookah' tobacco or 'gudaku'

not bearing a brand name

7.

2403 11 90

Other water pipe smoking tobacco not bearing a

brand name.

8.

2403 19 10

Smoking mixtures for pipes and cigarettes

9.

2403 19 90

Other smoking tobacco bearing a brand name

10.

2403 19 90

Other smoking tobacco not bearing a brand name

11.

2403 91 00

“Homogenised” or “reconstituted” tobacco, bearing a

brand name

12

2403 99 10

Chewing tobacco (without lime tube)

13.

2403 99 10

Chewing tobacco (with lime tube)

14.

2403 99 10

Filter khaini

15.

2403 99 20

Preparations containing chewing tobacco

16.

2403 99 30

Jarda scented tobacco

17.

2403 99 40

Snuff

18.

2403 99 50

Preparations containing snuff

19.

2403 99 60

Tobacco extracts and essence bearing a brand name

20.

2403 99 60

Tobacco extracts and essence not bearing a brand

Name

21.

2403 99 70

Cut tobacco

22.

2403 99 90

Pan masala containing tobacco ‘Gutkha’

23.

2403 99 90

All goods, other than pan masala containing tobacco

'gutkha', bearing a brand name

24.

2403 99 90

All goods, other than pan masala containing tobacco

'gutkha', not bearing a brand name

25.

3301 24 00,

3301 25 10,

3301 25 20,

3301 25 30,

3301 25 40,

3301 25 90

Following essential oils other than those of citrus fruit namely: -

  1. Of peppermint (Mentha piperita);
  2. Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex- mentha aquatic), Horsemint oil (ex-mentha sylvestries), Bergament oil (ex- mentha citrate), Mentha arvensis

 

Explanation. -

 

  1. In this Table, “tariff item”, “sub-heading”, “heading” and “chapter” shall mean respectively a tariff item, sub- heading, heading and chapters as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

 

  1. The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 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.

 

  1. For the purposes of this notification, the phrase “brand name” means brand name or trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.

 

2.      This notification shall come into force with effect from the 1st day of October, 2023.

 

 

Related Documents :

View Pdf  Notification No. 01/2023