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TMI BlogAmendments in notification of the Government of Sikkim in the Department of Finance, Revenue and Expenditure, No.1/2017-State Tax (Rate), dated the 30th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Serial number and the entries against it shall be substituted under appropriate column, 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 foreg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 , shall be inserted; (ix) in Serial Number 58, in the entry in column (3), after the words Meal, powder, the words Flour , shall be inserted; (x) Serial Number 60 and the entries relating thereto shall be omitted; (xi) in Serial Number 66, in column (3), the words, other than of seed quality shall be omitted; (xii) for Serial Number 72 and the entries relating thereto, the following Serial number and the entries against it shall be substituted under appropriate column, 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 Serial number and the entries against it shall be substituted under appropriate column, namely:- 78 1404 [ other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60] Vegetable products not elsewhere specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , whether or not split, other than leather of heading 4114 197B. 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 197C. 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or 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 Serial Number 218A and the entries relating thereto, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer shall be substituted; (xxix) after Serial Number 257A and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely:- 257B. 9401 10 00 Aircraft seats ; (xxx) for Serial Number 259A and the entries relating thereto, the following serial numbers and the entries against them shall be substituted, namely:- 259A. 4016 or 9503 Toy balloons made of natural rubber latex 259B. 9507 Fishing hooks 259C. 9601 Worked corals other than articles of coral ; (B) in Schedule II-6%,- (i) Serial Numbers 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted; (ii) for Serial Number 11 and the entries relating thereto, the following Serial number and the entries against it shall be substituted under appropriate column, namely:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, 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 Serial number and the entries against it shall be substituted under appropriate column, 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) in Serial Number 141, in column (3), after the words specified or included , the brackets and words [ other than products of coir] shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubstituted under appropriate column, namely:- 215. 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof ; (xxvi) in Serial Number 216, in column (3), after the word corrective , the brackets and words [ other than goggles for correcting vision] shall be inserted; (xxvii) in Serial Number 221, for the entry in column (3), the entry Splints and other fracture appliances; 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 against it 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 omi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 16, for entries 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; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[ other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products ; (viii) after Serial No. 16 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - 16A. 2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee ; (ix) Serial Numbers 18, 19 and 20 and the entries relating thereto, shall be omitted; (x) in Serial Number 23, for the entry in column (3), the entry, Food preparations not elsewhere specified or included [ other than roasted gram, sweetmeats, batters including idli/dosa batter, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... powder, granules or flakes shall be substituted; (xviii) in Serial Number 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) Serial Number 55, and the entries relating thereto, shall be omitted; (xx) after Serial Number 57 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - 57A 3303 Perfumes and toilet waters ; (xxi) in Serial Number 58, for entries in columns (2) and (3), the following entries shall be substituted, namely:- 3304 Beauty or make- up preparations and preparations for the care of the skin ( other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [ other than kajal, Kumkum, Bindi, Sindur, Alta] ; (xxii) in Serial Number 59, for entries in columns (2) and (3), the following e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Serial Number 62 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - 62A. 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 ; (xxviii) after Serial Number 71 and the entries relating thereto, the following serial number and the entries against it sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um 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 against it 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 against it 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 Serial Number 111, for the entry in column (3), the entry Other articles of plastics and articles of other materials of headings 3901 to 3914 [ other than bangles of plastic, plastic beads and feeding bottles] shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r [ other than gloves specially designed for use in sports] 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 against it 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and parts thereof; articles made of artificial flowers, foliage or fruit ; (l) after Serial Number 177A and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - 177B. 6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 177C. 6704 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erated or reconstituted mica, whether or not on a support of paper, paperboard or other materials 182D. 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [ other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content ] 182E. 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths ; (liv) after Serial Number 184 and the entries relating thereto, the following serial numbers and the entries against them 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 Serial Number 185, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 189G. 7009 Glass mirrors, whether or not framed, including rear-view mirrors ; (lviii) after Serial Number190 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - 190A. 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like ; (lix) after Serial Number 191 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - 191A. 7014 Signalling glassware and optical elements of glass ( other than those of heading 7015), not optically worked ; (lx) after Serial Number 192 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - 192A. 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or mould ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the entries against it 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) in Serial Number 275, for the entry in column (3), the entry Stranded wires, cables, plaited ban ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Serial Number 307 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - 307A. 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] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Serial Number 335, for the entry in column (3), the entry Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof shall be substituted; (lxxxv) in Serial Number 361, for the entry in column (3), the entry Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [ other than Braille typewriters, electric or non-elec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 Serial Number 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 substituted; (xciv) in Serial Number 380, for the entry in column (3), the entry Microphones and stands there for; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set shall be substituted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8512 or 8530 ; (c) after Serial Number 388 and the entries relating thereto, the following serial numbers and the entries against them 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 instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 ; (ci) in Serial Number 390, for the entry in column (3), the entry Electrical Filament or discharge lamps including sealed beam lamp uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c 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 cinephotomicrography or microprojection 411G. 9012 Microscopes other than optical microscopes; diffraction apparatus 411H. 9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter 411-I. 9014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 against it shall be inserted, namely: - 428A 9111 Watch cases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le into beds, and parts thereof [ other than seats of a kind used for aircraft] ; (cxix) in Serial Number 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 Serial Number 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 Serial Number 438 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - 438A. 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n (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 Serial Number 449A and the entries relating thereto, the following serial numbers and the entries against them 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 Serial Number 452-O and the entries relating thereto, the following serial number and the entries against it 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) Serial Numbers 2, 3, 4, 5, 6,7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exceeding 20 inches , the words ; and set top box for television shall be inserted; (xiv) Serial Numbers 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) Serial Numbers 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto, shall be omitted; (xvi) In Serial Number 228, for the entry - in column (2), the entry Any Chapter shall be substituted. (E) in Schedule-V-1.5%, in Serial Number 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 sub-clause 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-regist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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