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TMI BlogAmendments in the Notification No.1/2017-State Tax (Rate), dated the 28th June, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 Sl. 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) Sl. Nos. 3,4,5, 6 and the entries relating thereto shall be omitted; (iv) in Sl. No. 16, for the entry in column (3), the entry All goods [other than fresh or chilled] and put up in unit container and, - (a) bearing a registered brand name; or (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stituted, namely:- 72 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin ; (xiii) for Sl. No. 78 and the entries relating thereto, the following shall be substituted, 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 Sl. No. 91, in column (3), the words, khandsari sugar shall be omitted; (xv) in Sl. No. 92, for the entry in column (3), the entry Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa shall be substituted; (xvi) in Sl. No. 100 A, in column (3), after the words Roasted Gram , the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and flour ; (xxii) after Sl. No. 218A and the entries relating thereto, the following serial number and the entries 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 5609 Products of coir ; (xxiii) after Sl. No. 219A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 219AA 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) ; (xxiv) for Sl. No. 224 and the entries relating thereto, the following serial number and entries shall be substituted, namely:- 224 63 [other than 6309] Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the entries shall be inserted, namely:- 32A 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) 32B 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared ; (v) in Sl. No. 43, for the entry in column (3) ,the entry Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders shall be substituted; (vi) for Sl. No. 44 and the entries relating thereto, the following shall be substituted, namely:- 44 2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings ; (vii) in Sl. No. 45, in column (3), the words including idli or do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be omitted; (xx) in Sl. No. 196, in column (3), after the words sports-ground rollers , the word, brackets and figures ; Parts [8432 90] shall be inserted; (xxi) in Sl. No. 197, in column (3), after the words and figures of heading 8437 , the word, brackets and figures ; parts [8433 90 00] shall be inserted; (xxii) in Sl. No. 200, in column (3), for the words Sewing machines , the words and figures Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines shall be substituted; (xxiii) after Sl. No. 201 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 201A 8509 Wet grinder consisting of stone as a grinder ; (xxiv) after Sl. No. 207 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 207A 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owder, not containing added sugar or sweetening matter 12C 1806 Chocolates and other food preparations containing cocoa ; (v) in Sl. No. 13, for the entry in columns(2) and (3), the following entries shall be substituted, namely:- 1901 [other than 1901 20 00] Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers wares of heading 1905] ; (vi) Sl. No. 14, and the entries relating thereto, shall be omitted; (vii) in Sl. No. 16, for the entry in columns(2) and (3), the following entries shall be substituted, namely:- 1905 Pastry, cakes, biscuits and other bakers wares, whether or not containing cocoa; communi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Sl. No. 52, for the entry in column (3), the entry Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes shall be substituted; (xviii) in Sl. No. 54A, for the entry in column (3), the entry Artists , students or signboard painters colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings shall be substituted; (xix) Sl. No. 55, and the entries relating thereto, shall be omitted; (xx) after Sl. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, anti-rust 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 Sl. No. 62 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 62A 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar prepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 94B 3 820 Anti-freezing preparations and prepared de-icing fluids ; (xxxiv) after Sl. No. 104 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 104A 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics ; (xxxv) after Sl. No. 107 and the entries relating thereto, the following serial number and the entries shall be inserted, 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 Sl. 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 fee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osition leather 124C 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons ; (xlii) Sl. No. 125, 126, 127, 128, 129 and 130 and the entries relating thereto shall be omitted; (xliii) after Sl. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 132A 4303 Articles of apparel, clothing accessories and other articles of furskin ; (xliv) in Sl. No. 133, for the entry in column (3), the entry Artificial fur and articles thereof shall be substituted; (xlv) after Sl. No. 137 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 137A 4410 Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 137B 4411 Fibre board of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included 177D 6801 Setts, curbstones and flagstones, of natural stone (except slate) 177E 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] 177F 6803 Worked slate and articles of slate or of agglomerated slate ; (li) after Sl. No. 180 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (liv) . No. 184 and the entries relating thereto, the following serial numbers and the 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 Sl. No. 185, for the entry in column (3), the entry Ceramic pipes, conduits, guttering and pipe fittings shall be substituted; (lvi) after Sl. No. 185 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 185A 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 185B 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following serial number and the entries shall be inserted, namely: - 192A 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms ; (lxi) after Sl. No. 195 and the entries relating thereto, the following serial number and the 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 Sl. No. 235, for the entry in column (3), the entry Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gasrings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene bur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entry in column (3), the entry Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated shall be substituted; (lxxii) after Sl. No. 275 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - (lxxiii) after Sl. No. 301 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 301A 8212 Razors and razor blades (including razor blade blanks in strips) ; (lxxiv) after Sl. No. 302 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 302A 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor] ; (lxxv) in Sl. No. 303A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 8302 Base meta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... columns (2) and (3), the following entries shall be substituted, namely:- 8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens another equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system] ; (lxxxi) in Sl. No. 324, for the entry in column (3), the entry Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds shall be substituted; (lxxxii) in Sl. No. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring or making up tobacco, not specified or included elsewhere in this chapter ; (lxxxviii) in Sl. No. 366, for the entry in column (3), the entry Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines] shall be substituted; (lxxxix) in Sl. No. 369A, for the entry in column (3), the entry Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws shall be substituted; (xc) after Sl. No. 369A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 369B 8484 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 Sl. No. 375, for the entry in column (3), the entry Electrical transformers, static converters (for example, rectifiers) and inductors shall be substituted; (xcii) after Sl. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y radio (Walkie talkie) used by defence, police and paramilitary forces etc] shall be substituted; (xcviii) after Sl. No. 383 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 383A 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 383B 8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock ; (xcix) after Sl. No. 384 and the entries relating thereto, the following serial numbers and the entries 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 853 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eaded 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) Sl. No. 410, and the entries relating thereto, shall be omitted; (cvi) in Sl. 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 Sl. No. 411 and the entries relating thereto, the following serial numbers and the 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g thereto, the following serial numbers and the entries shall be inserted, namely: - 423A 9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal 423B 9102 Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 ; (cxi) after Sl. No. 424 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 424A 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels ; (cxii) after Sl. No. 425 and the entries relating thereto, the following serial numbers and the 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, time-recorders) 425B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l kinds; whistles, call horns and other mouthblown sound signalling instruments 429H 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds ; (cxviii) after S. No. 435 and the entries relating thereto, the following serial number and the entries 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 Sl. No. 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 Sl. No. 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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amely: - 448A 9611 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks ; (cxxvi) in Sl. No. 449A, for the entry in column no. 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 Sl. No. 449A and the entries relating thereto, the following serial numbers and the entries 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 Sl. No. 452O and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 452P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) in Sl. No. 154, in column (3), after the words and figures in the brackets , not exceeding 20 inches , the words ;and set top box for television shall be added; (xiv) Sl. Nos. 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) Sl. Nos. 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto, shall be omitted; (xvi) in Sl. No. 228, for the entry - in column (2), the entry Any Chapter shall be substituted. (E) in Schedule-V-1.5%, in S. No. 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 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 subsequent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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