TMI BlogAmendment in Notification No. S.O.16/ P.A.5/2017/S.9/2017, dated the 30th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 09, 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly], subject to the conditions as in the ANNEXURE , shall be inserted; (ix) in Sl. No. 58, in the entry in column (3) , after the words Meal, powder, the words Flour , shall be inserted; (x) Sl. No. 60 and the entries relating thereto shall be omitted; (xi) in Sl. No. 66, in column (3), the words, other than of seed quality shall be omitted; (xii) for Sl. No. 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9507 Fishing hooks 259C 9601 Worked corals other than articles of coral ; (B) in Schedule II-6%,- (i) Sl. Nos. 2,3,4, 5 ,6,7,8,9,10, and the entries relating thereto shall be omitted; (ii) for Sl. No. 11 and the entries relating thereto, the following shall be substituted, namely:- 11 0402 91 10, 0402 99 20 Condensed milk ; (iii) in Sl. No. 14, in column (3), the words and desiccated coconuts , shall be omitted; (iv) after Sl. No. 32 and the entries relating thereto, the following serial numbers and 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, can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n products of coir] shall be inserted; (xvi) Sl. No. 152, and the entries relating thereto shall be omitted; (xvii) for Sl. No. 171 and the entries relating thereto, the following shall be substituted, 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 Sl. No. 171A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 171B 6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics ; (xix) in Sl. No. 177, in column (3), the words, Fly ash bricks shall 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software ; (C) in Schedule III-9%,- (i) Sl. No. 1, and the entries relating thereto, shall be omitted; (ii) Sl. No. 10, and the entries relating thereto, shall be omitted; (iii) in Sl. No. 12, for the entry in column (3), the entry Sugar confectionery [ other than 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 and gajak] ,shall be substituted; (iv) after Sl. No. 12 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 12A 1804 Cocoa butter, fat and oil 12B 1805 Cocoa powder, not containing added sugar or sweetening matter 12C 1806 Chocolates and other food preparations containing cocoa ; (v) in Sl. No. 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n tender coconut water] ; (xii) . No. 26 and the entries relating thereto, the following serial numbers and the entries 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) Sl. No. 27, and the entries relating thereto, shall be omitted; (xiv) in Sl. 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 Sl. No. 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 Sl. No. 33, for the entry in column (3), the entry Petroleum oils and oils obtained from bituminous minerals, other than pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereto, the following serial number and the entries 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, dhoop batti, dhoop, sambhrani] ; (xxv) in Sl. No. 61, for the entry 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 Sl. No. 61 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erro-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 Sl. No. 89 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 89A 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils ; (xxxii) . No. 90 and the entries relating thereto, the following serial numbers and the entries 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 varni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Sl.No.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; travellingbags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [ other than handbags and shopping bags, of cotton or jute] shall be substituted; (xli) . No. 124 and the entries relating t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware ; (xlvi) after Sl. No. 150 and the entries relating thereto, the following serial number and the entry shall be inserted, namely: - 150A 4814 Wall paper and similar wall coverings; window transparencies of paper ; (xlvii) after Sl. No. 153 and the entries relating thereto, the following serial number and the entry shall be inserted, namely: - 153A 4819 20 Cartons, boxes and cases of non-corrugated paper or paper board ; (xlviii) in Sl. 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 Sl. No. 177 A , for the entry in columns (2) and (3), the following entries shall be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticles, not ornamented ; (lii) in Sl. No. 181, for the entry in column (3), the entry Articles of cement, of concrete or of artificial stone, whether or not reinforced shall be substituted; (liii) after Sl. No. 182 and the entries relating thereto, the following serial numbers and the entries 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 than goods of heading 6811 or 6813 182B 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, 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 mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : - 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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral 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 ; 275A 7615 All goods [ other than table, kitchen or other household articles, of aluminium; Utensils] ; (lxiv) after Sl. No. 236 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 236A 7324 Sanitary ware and parts thereof, of iron and steel ; (lxv) in Sl. No. 237, for the entry in column (3), the entry Other cast articles of iron or steel shall be substituted; (lxvi) in Sl. No. 238, for the entry in column (3), the entry Other articles of iron or steel shall be substituted; (lxvii) after Sl. No. 252 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 252A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ike; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal ; (lxxvi) after Sl. 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 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 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 Sl. No. 307 and the entries relating thereto, the following serial number and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd blasting machines and similar jet projecting machines [ other than and Nozzles for drip irrigation equipment or nozzles for sprinklers] shall be substituted; (lxxxiii) after Sl. No. 327 and the entries relating thereto, the following serial numbers and the entries 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, levelers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 327D 8430 Other moving, grading, leveling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snowblowers ; (lxxxiv) in Sl. No. 335, for the entry in column (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry Electrical transformers, static converters (for example, rectifiers) and inductors shall be substituted; (xcii) after Sl. No. 376 and the entries relating thereto, the following serial numbers and the entries 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 ; (xciii) in Sl. No. 379, for the entry in column (3), the entry Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Sl. No. 388 and the entries relating thereto, the following serial numbers and the entries 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, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables 388B 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefor, 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 Compound optical microscopes, including those for photomicrography cine photomicrography or micro projection 411G 9012 Microscopes other than optical microscopes; diffraction apparatus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 9107 Time switches with clock or watch movement or with synchronous motor 425C 9108 Watch movements, complete and assembled ; (cxiii) in Sl. No. 427, for the entry in column (3), the entry Other clock or watch parts shall be substituted; (cxiv) in Sl. 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 Sl. No. 428 and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [ 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 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 Sl. No. 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igarette 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 Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software ; (D) in Schedule-IV@14%, - (i) S. Nos. 2, 3, 4, 5, 6,7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating thereto, shall be omitted; (xv) S. Nos. 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto, shall be omitted; (xvi) in S.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 subsequently de-registered; (B) a brand registered as on the 15th May 2017 or thereafter under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country. ; 2. This notification shall be deemed to have come into force on and with effect from the 15th day of November 2017. M.P. SINGH, Additional Chief Secretary-cum-Financi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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