9911796707
TMI BlogAmendment in Notification No. 1/2017- State Tax (Rate), Dated 29/06/2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 relating thereto shall be omitted; (iv) in S. No. 16, for the entry in column (3), the entry A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be inserted; (x) S. No. 60 and the entries relating thereto shall be omitted; (xi) in S. No. 66, in column (3), the words, other than of seed quality shall be omitted; (xii) for S. 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 S. 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 9060] 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 S. No. 91, in column (3), the words, khandsari sugar shall be omitted; (xv) in S. No. 92, for the entry in column (3), the entry Palmyra sugar, mishri, batasha, bura, sakar, khadisakar, harda, sakariya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 S. 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 S. 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 consis ..... 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; (ii) for S. No. 11 and the entries relating thereto, the following shall be substituted, namely:- 11 0402 91 10, 0402 99 20 Condensed milk ; (iii) in S. No. 14, in column (3), the words and desiccated coconuts , shall be omitted; (iv) after S. 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, cannelloni; couscous, whether or not prepared ; (v) in S. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Other made up textile articles, sets of sale value exceeding ₹ 1000 per piece [ other than Worn clothing and other worn articles; rags] ; (xviii) after S. 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 S. No. 177, in column (3), the words, Fly ash bricks shall be omitted; (xx) in S. No. 196, in column (3), after the words sports-ground rollers , the word, brackets and figures ; Parts [8432 90] shall be inserted; (xxi) in S. 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 S. 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 shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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 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 S. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other 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 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 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 kerosen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 S. 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 S. No. 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igarette or similar lighters ; (xxxi) after S. 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) after S. 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 varnish removers ; (xxxiii) after S. No. 94 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 94A 3819 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material ; (xl) in S. 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; travelling-bags, 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) after S. No. 124 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 124A 4203 Articles of apparel and clothing accessories, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (xlvi) after S. 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 S. 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one, whether or not reinforced shall be substituted; (liii) after S. 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 mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials 182D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... flecting 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 S. No. 190 and the entries relating thereto, the following ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor driven fan or blower, and parts thereof, of iron or steel ; (lxiv) after S. 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 S. No. 237, for the entry in column (3), the entry Other cast articles of iron or steel shall be substituted; (lxvi) in S. No. 238, for the entry in column (3), the entry Other articles of iron or steel shall be substituted; (lxvii) after S. No. 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 S. No. 253, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 7419 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al; 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 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 S. No. 307 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 307A 8310 Sign-plates, name-plates, address-plates and similar p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be substituted; (lxxxiii) after S. 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, 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 pile-extractors; 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, ..... 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 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 S. 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 apparatus of heading 8443, 8525, 8527 or 8528 [ other than telephones for cellular networks or for other wireless networks] shall be substitu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 S. 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 or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 411H 9013 Liquid crystal devices not constituting articles provided for more specifically in other h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cxii) after S. 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 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 and the entries relating thereto, the following serial number and the entries shall be inserted, namel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether or not convertible into beds, and parts thereof [ other than seats of a kind used for aircraft] ; (cxix) in S. 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 S. 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 S. 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 thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rical, and parts thereof other than flints or wicks shall be substituted; (cxxvii) after S. 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 S. 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 thereto, shall be omitted; (ii) in S.No. 46, in column (3), after the words i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 May2017 or thereafter under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on the 15th May2017 or thereafter under any law for the time being in force in any other country. ; 2. This notification shall come into force with effect from the 15th day of November, 2017. SOMESH KUMAR PRINCIPAL SECRETARY TO GOVERNMENT - Notification Tax Management India - taxmanageme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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