9911796707
TMI BlogSeeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst ratesX X X X Extracts X X X X X X X X Extracts X X X X ..... mely: - "1 0202, 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 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) Serial Numbers 3, 4, 5, 6 and the entries relating thereto shall be omitted; (iv) in Serial Number 16, for the entry in column (3), the entry "All goods [other than fresh or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uality" shall be omitted; (xii) for Serial Number 72 and the entries relating thereto, the following shall be substituted 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 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 Serial Number 91, in column (3), the words, "khandsari sugar" shall be omitted; (xv) in Serial Number 92, for the 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 Serial Number 100 A, in column (3), after the words "Roasted Gram" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Serial Number 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 Serial Number 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 " ; (xxv) after Serial Number 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "224A. 6309 Worn clothing and other worn articles; rags " ; (xxvi) after Serial Number 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "225A. 6815 Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content" ; (xxvii) after Serial Number 230 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "230A. 8407 10 00, 8411 Aircraft engines " ; (xxviii) in Serial Number 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted; (viii) after Serial Number 46 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "46A. 2106 90 91 Diabetic foods " ; (ix) after Serial Number 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "57A. 2804 40 10 Medical grade oxygen " ; (x) for Serial Number 70 and the entries relating thereto, the following 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) Serial Numbers 71, 86, 87, 88 and the entries relating thereto shall be omitted; (xii) for Serial Numbers 89, 90 and 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 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]" shall be substituted; (xxviii) after Serial Number 222 and the entries relating thereto, the following serial number and the entries 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 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, khadisaka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 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 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 "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 Serial Number 30 and the entries relating thereto, the following serial number and the 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 Serial Number 33, for the entry i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies 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), the following entries shall be substituted, namely:- "3401 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form 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 Serial Number 61 and the entries relating thereto, the following serial number and the 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 thos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... numbers and the entries against them shall be inserted, namely: - "90A. 3813 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 90B. 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers"; (xxxiii) after Serial Number 94 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - "94A. 3819 Hydraulic brake fluids 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. 3820 Anti-freezing preparations and prepared de-icing fluids"; (xxxiv) after Serial Number 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 Serial Number 107 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "107A. 3922 Baths, shower baths, sinks, wash basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts] 124B. 4205 Other articles of leather or of composition leather 124C. 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons"; (xlii) Serial Numbers 125, 126, 127, 128, 129 and 130 and the entries relating thereto, shall be omitted; (xliii) after Serial Number 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 Serial Number 133, for the entry in column (3), the entry "Artificial fur and articles thereof" shall be substituted; (xlv) after Serial Number 137 and the entries relating thereto, the following serial numbers and the entries against them 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 wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 137C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh 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 Serial Number 180 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - "180A. 6807 Articles of asphalt or of similar 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 the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 189E. 7007 Safety glass, consisting of toughened (tempered) or laminated glass 189F. 7008 Multiple-walled insulating units of glass 189G. 7009 Glass mirrors, whether or not framed, including rear-view mirrors"; (lviii) after Serial Number190 and the entries relating thereto, the following serial nu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial 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 the entry in column (3), the entry "Other articles of iron or steel" shall be substituted; (lxvii) after Serial Number 252 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "252A. 7418 All goods [other than table, kitchen or other household articles of copper; Utensils]"; (lxviii) in Serial Number 253, for entries in columns (2) and (3), the following entries shall be substituted, namely:- "7419 Other articles of copper"; (lxix) in Serial Number 262, for the entry in column (3), the entry "Unwrought Aluminium" shall be substituted; (lxx) in Serial Number 271, for entries in columns (2) and (3), the following entries shall be substituted, namely:- "7610 Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures"; (lxxi) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7A. 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405"; (lxxviii) in Serial Number 316, for the entry in column (3), the entry "Turbo-jets, turbopropellers and other gas turbines [other than aircraft engines]"shall be substituted; (lxxix) after Serial Number 317 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - "317A. 8413 Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60] 317B. 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]"; (lxxx) in Serial Number 320, for entries in 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 and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperatu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perforating or stapling machines) [other than Braille typewriters, electric or non-electric]"shall be substituted; (lxxxvi) after Serial Number 364 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "364A. 8476 Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines"; (lxxxvii) after Serial Number 365 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "365A. 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter"; (lxxxviii) in Serial Number 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 Serial Number 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 Serial Number 369A and the entries relating thereto, the following s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erial Number 383, for the entry in column (3), the entry "Closed-circuit 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 Serial Number 383 and the entries relating thereto, the following serial numbers and the entries against them 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material"; (cv) Serial Number 410, and the entries relating thereto, shall be omitted; (cvi) in Serial Number 411, for the entry in column (3), the entry "Spectacles [other than corrective]; goggles including those for correcting vision" shall be substituted; (cvii) after Serial Number 411 and the entries relating 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 photographi ..... 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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 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 Serial Number 428 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "428A 9111 Watch cases and parts thereof"; (cxvi) in Serial Number429, for the entry in column (3), the entry "Clock cases and cases of a similar type for other goods of this chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be substituted; (cxxi) after Serial Number 438 and the entries relating thereto, the following serial number and the 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 Serial Number 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 Serial Number 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113 and the entries relating thereto, shall be omitted; (iv) in Serial Number 114, for the entry in column (3), the entry "Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]" shall be substituted; (v) in Serial Number 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) Serial Numbers 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries relating thereto, shall be omitted; (vii) in Serial Number 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 (incl ..... 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