Yes, by dint of notification no. 5/2017 – central tax dated 28.06.2017 has barred the following category of goods from inverted duty structure:
S.NO. | Tariff item/heading/sub heading/chapter | Description of Goods |
1. | 5007 | |
2. | 5111 to 5113 | |
3. | 5208 to 5212 | |
4. | 5309 to 5311 | |
5. | 5407, 5408 | Woven fabrics of |
6. | 5512 to 5516 | |
7. | 60 | |
8. | 8601 | Rail locomotives powered from an external source of electricity or by electric accumulators |
9. | 8602 | Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives, and tenders thereof |
10. | 8603 | Self-propelled railway or tramway coaches, vans, and trucks, other than those of heading 8604 |
11. | 8604 | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches, and track inspection vehicles) |
12. | 8605 | Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches, and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) |
13. | 8606 | Railway or tramway goods vans and wagons, not self-propelled |
14. | 8607 | Parts of railway or tramway locomotives or rolling-stock; such as Bogies, Bissel-bogies, axles and wheels, and parts thereof |
15. | 8608 | Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations, or airfields; parts of the foregoing |