9911796707
TMI BlogAmendments in the Notification No. G.O.Ms.No.258, Revenue (Commercial Taxes-II), 29th June, 2017 - Changes to rates of tax of certain GoodsX X X X Extracts X X X X X X X X Extracts X X X X ..... , 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) in column nos 1,2,3 for S. No. 2 and the entries relating thereto, the following shall be substituted, namely:- "2 0303, 0304, 0305, 0306, 0307, 0308 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]"; (iii) S. Nos. 3,4,5, 6 and the entries against them shall be omitted; (iv) in S. No. 16, for the existing entry in column (3), the entry "All goods [other than fresh or chilled] and put up in unit cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the entries relating thereto, the following entries shall be substituted, namely:- "72 121 0 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin"; (xiii) in column nos 1,2,3 for S. No. 78 and the entries relating thereto, the following entries shall be substituted, namely:- 78 1404 [other than 1404 90 10,1404 90 40,1404 90 50, 1404 90 60] Vegetable products not 1elsewhere 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 S. No. 91, in column (3), the words, "khandsari sugar" shall be omitted; (xv) in S. No. 92, for the existing entry in column (3), the entry "Palmyra sugar, mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets,gajak, khaja, khajuli, anarsa" shall be substituted; (xvi) in S. No. 100 A, in column (3), after the words "Roasted Gram", the words ",idli/dosa batter, chutney ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) " ; (xxiv) for S. No. 224 and the entries against it, the following serial number and entries shall be substituted, in column nos (1), (2) and (3) namely:- 224 63 [other than 6309] Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece " ; (xxv) after S. No. 224, the following entries shall be inserted in column nos 1,2,3, namely:- "224A 6309 Worn clothing and other worn articles; rags " ; (xxvi) after S. No. 225, the following serial number and the entries shall be inserted in column nos 1,2,3, namely:- " 225A 6815 Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content" ; (xxvii) after S. No. 230, the following serial number and the entries shall be inserted in column nos 1,2,3, namely:- "230A 8407 10 00, 8411 Aircraft engines "; (xxviii) in S. No. 234A, for the entry in column (3), the entry "E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 Medical grade oxygen "; (x) for S. No. 70 in column nos 1,2,3 the entries relating thereto, the following entries shall be substituted, namely:- 70 3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink"; (xi) S. No. 71, 86, 87, 88 and the entries relating thereto shall be omitted; (xii) in column nos 1,2,3 for S. Nos. 89, 90 the entries relating thereto, the following shall be substituted, namely:- 89 4202 22 20 Hand bags and shopping bags, of cotton 90 4202 22 30 Hand bags and shopping bags, of jute" ; (xiii) in S. No. 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) S. No. 140, and the entries relating thereto shall be omitted; (xv) in S. No. 141, in column (3), after the words "specified or included", the brackets and words "[other than products of coir]" shall be inserted; (xvi) S. No. 152, and the entries relating thereto shall be omitted; (xvii) in column nos 1,2,3 for S. No. 171 and the entries relating thereto, the following entries shall be substitute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entries shall be inserted, namely:- "222A 9403 furniture wholly made of bamboo, cane or rattan" ; (xxix) in S. No. 231, in the entry in column (3), the words "fishing hooks", shall be omitted; (xxx)after S. No. 242 in column nos 1,2,3 the entries relating thereto, the following entries 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 the TABLE under Schedule III-9%,- (i) S. No. 1, and the entries relating thereto, shall be omitted; (ii) S. No. 10, and the entries relating thereto, shall be omitted; (iii) in S. No. 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 chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets and gajak]" ,shall be substituted; (iv) after S. No. 12 in column nos 1,2,3 and the entries relating thereto, the following entries shall be inserted, namely: - "12A 1804 Cocoa butter, fat and oil 12B 1805 Cocoa powder, no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r than blocks 26B 2516 12 00 Granite, other than blocks"; (xiii) S. No. 27, and the entries relating thereto, shall be omitted; (xiv) in S. No. 30, for the entry in column (3), the entry "Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]" shall be substituted; (xv) after S. No. 30 in column nos 1,2,3 the entries relating thereto, the following entries shall be inserted, namely: - 30A 2706 Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars"; (xvi) in S. No. 33, for the entry in column (3), the entry "Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]" shall be substituted; (xvii) in S. No. 52, for the entry in column (3), the entry "Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent"; (xxvi) after S. No. 61 in column nos 1,2,3, the following entries shall be inserted, namely: - 61A 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil] 61B 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, antirust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals"; (xxvii) after S. No. 62 in column nos 1,2,3, the following entries shall be inserted, namely: - 62A 3405 Polishes and creams, for footwear, furniture, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, namely: - "107A 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics"; (xxxvi) in S. No. 111, for the entry in column (3), the entry "Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]" shall be substituted; (xxxvii) after S. No. 121 in column nos 1,2,3, the following entries shall be inserted, namely: - "121A 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]"; (xxxviii) in S. No. 123A, for the entry 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 S. No. 123A in column nos 1,2,3, the following entries 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, muzzl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilders' 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 S. No. 150 in column nos 1,2,3, the following entry shall be inserted, namely: - "150A 4814 Wall paper and similar wall coverings; window transparencies of paper"; (xlvii) after S. No. 153 in column nos 1,2,3, the following entry shall be inserted, namely: - "153A 4819 20 Cartons, boxes and cases of non-corrugated paper or paper board"; (xlviii) in S. No. 175, for the entry in column (3), the entry"Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed"shall be substituted; (xlix) in S. No. 177 A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit"; (l) after S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ike, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials 182C 6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials 182D 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content] 182E 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths"; (liv) after S. No. 184 in column nos 1,2,3, the following entries shall be inserted, namely: - "184A 6904 Ceramic flooring blocks, support or filler tiles and the like 184B 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods"; (lv) in S. No. 185, for the entry in column (3), the entry "Ceramic pipes, conduits, guttering and pipe fittings "shall be substituted; (lvi) after S. No. 185 in column nos 1,2,3, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms"; (lxi) after S. No. 195 in column nos 1,2,3, the following entries shall be inserted, namely: - "195A 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]"; (lxii) in S. No. 235, for the entry in column (3), the entry"Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, 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 S. No. 235 in column nos 1,2,3, the following entries 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 h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 S. No. 303A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "303B 8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strongrooms, 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 heading 9403 303D 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal"; (lxxvii) after S. No. 307 in column nos 1,2,3, the following entries shall be inserted, namely: - "307A 8310 Sign-plat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tors, conveyors, teleferics) 327C 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 327D 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pileex tractors; snow-ploughs and snow-blowers"; (lxxxiv) in S. No. 335, for the entry in column (3), the entry "Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof" shall be substituted; (lxxxv) in S. No. 361, for the entry in column (3), the entry "Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]"shall be substituted; (lxxxvi) after S. No. 364 in column nos 1,2,3, the following entries shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rophones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set"shall be substituted; (xcv) after S. No. 380 in column nos 1,2,3, the following entries shall be inserted, namely: - "380A 8519 Sound apparatus"; recording or reproducing (xcvi) after S. No. 381 in column nos 1,2,3, the following entries shall be inserted, namely: - "381A 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521"; (xcvii) in S. No. 383, for the entry in column (3), the entry "Closedcircuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]" shall be substituted; (xcviii) after S. No. 383 in column nos 1,2,3, the following entries shall be inserted, namely: - "383A 8526 Radar apparatus, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes" shall be substituted; (civ) after S. No. 397 in column nos 1,2,3, the following entries shall be inserted, namely: - " 397A 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material"; (cv) S. No. 410, and the entries relating thereto, shall be omitted; (cvi) in S. No. 411, for the entry in column (3), the entry "Spectacles [other than corrective]; goggles including those for correcting vision" shall be substituted; (cvii) after S. No. 411 in column nos 1,2,3, the following entries 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 cinemato ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 101"; (cxi) after S. No. 424 in column nos 1,2,3, the following entries shall be inserted, namely: - "424A 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels"; (cxii) after S. No. 425 in column nos 1,2,3, the following entries 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, timerecorders) 425B 9107 Time switches with clock or watch movement or with synchronous motor 425C 9108 Watch movements, complete and assembled"; (cxiii) in S. No. 427, for the entry in column (3), the entry "Other clock or watch parts" shall be substituted; (cxiv) in S. No. 428, for the entry in column (3), the entry "Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements" shall be substituted; (cxv) after S. No. 428 in column nos 1,2,3, the following entries shall be inserted, namely: - "428A 9111 Watch cases and parts thereof"; (cxvi) in S. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substituted; (cxxi) after S. No. 438 in column nos 1,2,3, the following entries shall be inserted, namely: - "438A 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]"; (cxxii) after S. No. 440 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "440A 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes"; (cxxiii) in S. No. 441, for the entry in column (3), the entry "Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]" shall be substituted; (cxxiv) after S. No. 441 and the entries relatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the entries relating thereto, shall be omitted; (iv) in S. No. 114, for the entry in column (3), the entry "Sparkignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]"shall be substituted; (v) in S.No. 117, in column (3), the words, figures and brackets "concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]" shall be omitted; (vi) S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries relating thereto, shall be omitted; (vii) in S.No. 135, for the entry in column (3), the entry "Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)"shall be substituted; (viii) S. Nos. 136, 137, 138 and the entries relating thereto, shall be omitted; (ix) in S.No. 141, in column (3), after the words and figures "heading 8508" the words and brackets "[other than wet grinder consisting of stone as a gri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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