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TMI BlogAmendments in the Notification of the Government of Odisha in the Finance Department No.19829-FIN-CT1-TAX-0022/2017, dated the 29th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled], and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE ] ; (ii) for Serial Number 2 and the entries relating thereto, the following Serial number and the entries against it shall be substituted under appropriate column, namely:- 2 0303, 0304, 0305, 0306, 0307, All goods [other than fresh or chilled] and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand 0308 name has been foregone voluntarily], subject to the conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in the entry in column (3), after the words Meal, powder, the words Flour , shall be inserted; (x) Serial Number 60 and the entries relating thereto shall be omitted; (xi) in Serial Number 66, in column (3), the words, other than of seed quality shall be omitted; (xii) for Serial Number 72 and the entries relating thereto, the following Serial number and the entries against it shall be substituted under appropriate column, namely:- 72. 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin ; (xiii) for Serial Number 78 and the entries relating thereto, the following Serial number and the entries against it shall be substituted under appropriate column, namely:- 78 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60] Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked] ; (xiv)) in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 197D. 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 197E. 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour ; (xxii) after Serial Number 218A and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely:- 218B. 5607 Jute twine, coir cordage or ropes 218C. 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 218D. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst them shall be substituted, namely:- 259A. 4016 or 9503 Toy balloons made of natural rubber latex 259B. 9507 Fishing hooks 259C. 9601 Worked corals other than articles of coral ; (B) in Schedule II-6%,- (i) Serial Numbers 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted; (ii) for Serial Number 11 and the entries relating thereto, the following Serial number and the entries against it shall be substituted under appropriate column, namely:- 11. 0402 91 10, 0402 99 20 Condensed milk ; (iii) in Serial Number 14, in column (3), the words and desiccated coconuts , shall be omitted; (iv) after Serial Number 32 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely:- 32A. 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than tho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90 4202 22 30 Hand bags and shopping bags, of jute ; (xiii) in Serial Number 139, in column (3), after the words with rubber or plastics , the brackets and words [other than jute twine, coir cordage or ropes] shall be inserted; (xiv) Serial Number 140, and the entries relating thereto shall be omitted; (xv) in Serial Number 141, in column (3), after the words specified or included , the brackets and words [other than products of coir] shall be inserted; (xvi) Serial Number 152, and the entries relating thereto shall be omitted; (xvii) for Serial Number 171 and the entries relating thereto, the following Serial number and the entries against it shall be substituted under appropriate column, namely:- 171. 63[other than 6309] Other made up textile articles, sets of sale value exceeding ₹ 1000 per piece [other than Worn clothing and other worn articles; rags] ; (xviii) after Serial Number 171A and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely:- 171B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he entries relating thereto, the following serial number and the entries against it shall be inserted, namely:- 222A. 9403 Furniture wholly made of bamboo, cane or rattan ; (xxix) in Serial Number 231, in the entry in column (3), the words fishing hooks , shall be omitted; (xxx) after Serial Number 242 and the entries relating thereto, the following serial numbers and entries against it shall be inserted, namely: - (1) (2) (3) 243. Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software ; (C) in Schedule III-9%,- (i) Serial Number 1, and the entries relating thereto, shall be omitted; (ii) Serial Number 10, and the entries relating thereto, shall be omitted; (iii) in Serial Number 12, for the entry in column (3), the entry Sugar confectionery [other than mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x) in Serial Number 23, for the entry in column (3), the entry, Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods] shall be substituted; (xi) after Serial Number 24 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - 24A. 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water] ; (xii) after Serial Number 26 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - 26A. 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 26B. 2516 12 00 Granite, other than blocks ; (xiii) Serial Number 27, and the entries relating thereto, shall be omitted; (xiv) in Serial Number 30, for the entry in column (3), the entry O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following entries shall be substituted, namely:- 3305 Preparations for use on the hair ; (xxiii) in Serial Number 60, for entries in columns (2) and (3), the following entries shall be substituted, namely:- 3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder] ; (xxiv) after Serial Number 60 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely:- 60A. 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoopbatti, dhoop, sambhrani] ; (xxv) in Serial Number 61, for entries in columns (2) and (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustrial explosives ; (xxix) after Serial Number 72 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - 72A. 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles ; (xxx) after Serial Number 73 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - 73A. 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters ; (xxxi) after Serial Number 89 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - 89A. 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] ; (xxxviii) in Serial Number 123A, for entries in columns (2) and (3), the following entries shall be substituted, namely:- 4016 Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands] ; (xxxix) after Serial Number 123A and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - 123B. 4017 Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber 123C. 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material ; (xl) in Serial Number 124, for the entry in column(3), the entry Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; trav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Plywood, veneered panels and similar laminated wood 137D. 4413 Densified wood, in blocks, plates, strips, or profile shapes 137E. 4414 Wooden frames for paintings, photographs, mirrors or similar objects 137F. 4418 Builders joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 137G. 4421 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware ; (xlvi) after Serial Number 150 and the entries relating thereto, the following serial number and the entry against it shall be inserted, namely: - 150A. 4814 Wall paper and similar wall coverings; window transparencies of paper ; (xlvii) after Serial Number 153 and the entries relating thereto, the following serial number and the entry against it shall be inserted, namely: - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar material (for example, petroleum bitumen or coal tar pitch) 180B. 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 180C. 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented ; (lii) in Serial Number 181, for entries in column (3), the entry Articles of cement, of concrete or of artificial stone, whether or not reinforced shall be substituted; (liii) after Serial Number182 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - 182A. 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods 185C. 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 185D. 6914 Other ceramic articles ; (lvii) after Serial Number 189 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - 189A. 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 189B. 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 189C. 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 189D. 7006 00 00 Glass of heading 7003, 7004 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel] shall be substituted; (lxiii) after Serial Number 235 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - 235A. 7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motordriven fan or blower, and parts thereof, of iron or steel ; (lxiv) after Serial Number 236 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - 236A. 7324 Sanitary ware and parts thereof, of iron and steel ; (lxv) in Serial Number 237, for the entry in column (3), the entry Other cast articles of iron or steel shall be substituted; (lxvi) in Serial Number 238, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts (including nail files) [other than paper knives, pencil sharpeners and blades therefor] ; (lxxv) in Serial Number 303A, for entries in columns (2) and (3), the following entries shall be substituted, namely:- 8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal ; (lxxvi) after Serial Number 303A and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - 303B. 8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal 303C. 8304 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... weight operated counting or checking machines; weighing machine weights of all kinds shall be substituted; (lxxxii) in Serial Number 325, for the entry in column (3), the entry Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers] shall be substituted; (lxxxiii) after Serial Number 327 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - 327A. 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 327B. 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 327C. 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals ; (xci) in Serial Number 375, for the entry in column (3), the entry Electrical transformers, static converters (for example, rectifiers) and inductors shall be substituted; (xcii) after Serial Number 376 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - 376A. 8506 Primary cells and primary batteries 376B. 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 376C. 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cix) after Serial Number 384 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - 384A. 8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 384B. 8530 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 384C. 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 ; (c) after Serial Number 388 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - 388A. 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting thereto, the following serial numbers and the entries against them shall be inserted, namely: - 411A. 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 411B. 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 411C. 9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 411D. 9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 411E. 9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens 411F. 9011 Compo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01 ; (cxi) after Serial Number 424 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - 424A. 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels ; (cxii) after Serial Number 425 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - 425A. 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders) 425B. 9107 Time switches with clock or watch movement or with synchronous motor 425C. 9108 Watch movements, complete and assembled ; (cxiii) in Serial Number 427, for the entry in column (3), the entry Other clock or watch parts shall be substituted; (cxiv) in Serial Number 428, for the ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forks and pitch pipes of all kinds ; (cxviii) after Serial Number 435 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - 435A. 9401 [other than 9401 10 00] Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft] ; (cxix) in Serial Number 437, for the entry in column (3), the entry Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof shall be substituted; (cxx) in Serial Number 438, for the entry in column (3), the entry Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts] shall be substituted; (cxxi) after Serial Number 438 and the entries relating t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks ; (cxxvi) in Serial Number 449A, for the entry in column (3), the entry Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks shall be substituted; (cxxvii) after Serial Number 449A and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - 449B. 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 449C. 9618 Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing ; (cxxviii) after Serial Number 452-O and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely:- 452P. Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e words and figures in the brackets, not exceeding 20 inches , the words ; and set top box for television shall be inserted; (xiv) Serial Numbers 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182, 183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries relating thereto, shall be omitted; (xv) Serial Numbers 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto, shall be omitted; (xvi) In Serial Number 228, for the entry - in column (2), the entry Any Chapter shall be substituted. (E) in Schedule-V-1.5%, in Serial Number 13, for the words of metal clad with precious metal , the words and brackets of metal clad with precious metal[other than bangles of lac/shellac] , shall be substituted; (F) in the explanation , in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely:- (b) The phrase registered brand name means,- (A) a brand registered as on the 15th May, 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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