9911796707
TMI BlogSeeks to amend notification no.1/2017-Union territory Tax (Rate), dated the 28th June, 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 ..... registered brand name", the words, brackets and letters "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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]", shall be substituted; (ii) after S. No. 29 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "29A 0802 Walnuts, whether or not shelled" ; (iii) after S. No. 33 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "33A 0813 Tamarind, dried" ; (iv) after S. No. 100 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "100A 2106 Roasted Gram" ; (v) in S. No. 105, in column (3), the brackets and words, "[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]", ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be omitted; (ii) in S. No. 17, in column (3), for the words and figure "dried fruits of Chapter 8", the words, figure and brackets, "dried fruits of Chapter 8 [other than tamarind, dried]", shall be substituted; (iii) in S. No. 45, in column (3), for the words and brackets, "Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi", the words and brackets, "Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, including idli / dosa batter", shall be substituted; (iv) in S. No. 46, in column (3), for the words "ready for consumption form", the words and brackets, "ready for consumption form (other than roasted gram), shall be substituted; (v) in S. No. 49, in column (3), for the words "put up in unit container and bearing a registered brand name", the words, brackets and letters "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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oilet articles, of porcelain or china 177C 6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china 177D 6913 Statues and other ornamental articles"; (xvii) after S.No. 189 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "189A 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware"; (xviii) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "195A 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers" ; (xix) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "224A 9404 Cotton quilts of sale value exceeding ₹ 1000 per piece" ; (xx) after S. No. 231 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "231A 9601 Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce rubber rolls for paddy de-husking machine", shall be substituted; (iv) in S. No. 70, in column (3), for the words, " of Other calcareous stone", the words and brackets, "of Other calcareous stone [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of stone]", shall be substituted; (v) in S. No. 85, the words, " ;ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods", shall be omitted; (vi) S. No. 87 and the entries thereof shall be omitted; (vii) in S. No. 154, in column (3), for the words and figures, "other than computer monitors not exceeding 17 inches", the words and figures, "other than computer monitors not exceeding 20 inches", shall be substituted; (viii) S. No. 219 and entries thereof shall be omitted; (ix) in S. No. 222, in column (3), for the words, "other than flints and wicks", the brackets and words, "[other than flints, wicks or Kitchen gas lighters]", shall be substituted; (E) in Schedule-V-1.5%,- in S.No. 2, in column (3), for the words, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
