Page 136 - GSTL_26th March 2020_Vol 34_Part 4

646 GST LAW TIMES [ Vol. 34
7.2 The above Notification is amended vide 20/2017-C.T. (Rate), dated
22-8-2017 as under :
(vi) against Serial Number 26, -
(a) in column (3), in item (i), -
(A) for sub-item (b), the following sub-item shall be substi-
tuted, namely :-
“(b) textiles and textile products falling under Chapter
50 to 63 in the First Schedule to the Customs Tar-
iff Act, 1975 (51 of 1975).”;
(B) the Explanation shall be omitted;
(b) for item (ii), in column (3) and the entries relating thereto in
columns (3), (4) and (5), the following shall be substituted,
namely :-

(3) (4) (5)
“(ii) Services by way of any treatment or process 2.5 -
on goods belonging to another person, in relation
to -
(a) printing of newspapers;
(b) printing of books (including Braille books),
journals and periodicals.
(iii) Manufacturing services on physical inputs 9 -“;
(goods) owned by others, other than (i) and (ii)
above.

7.3 Notification No. 31/2017-C.T. (Rate), dated 13-10-2017 amended en-
try at Sl. No. 26 of Notification No. 11/2017-C.T. (Rate) as under :
(h) against Serial Number 26, in column (3), -
(i) in item (i), for sub-item (c), the following sub-item shall be
substituted, namely :-
“(c) all products falling under Chapter 71 in the First Schedule
to the Customs tariff Act, 1975 (51 of 1975);“;
(ii) in item (i), after sub-item (d), the following sub-item shall be
inserted, namely :-
“(da) printing of all goods falling under Chapter 48 or 49,
which attract CGST @2.5 per cent. or Nil;“
(iii) in item (i), after sub-item (e), the following sub-items shall be
inserted, namely :-
“(f) all food and food products falling under Chapters 1 to 22
in the First Schedule to the Customs Tariff Act, 1975 (51 of
1975);
(g) all products falling under Chapter 23 in the First Sched-
ule to the Customs Tariff Act, 1975 (51 of 1975), except dog
and cat food put up for retail sale falling under tariff item 2309
10 00 of the said Chapter;
(h) manufacture of clay bricks falling under tariff item 6901
00 10 in the First Schedule to the Customs Tariff Act, 1975 (51
of 1975);“;

GST LAW TIMES  26th March 2020  232