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Seeks to amend notification no. 1/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.

Goods and Services Tax - 41/2017 - Dated:- 14-11-2017 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 41/2017- Union territory Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1397 (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Governme .....

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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 S. No. 2 and the entries relating thereto, the following shall be substituted, namely:- 2 0303, 0304, 0305, 03 .....

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16, for the entry in column (3), the entry 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 , shall be substituted; (v) in S. No. 23, in the entry in col .....

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Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, 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 .....

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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 S. No. 58, in the entry in column (3), after the words Meal, powder, the words Flour , 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 subst .....

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dian 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, 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, gajak, khaja, khajuli, anarsa shall be substituted; (xvi) in S. No. 100 A, in .....

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be inserted; (ix) after S. No. 156 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 156A 2621 Fly Ash ; (xx) for S. No. 189 and the entries relating thereto, the following shall be substituted, namely:- 189 4011 30 00 New pneumatic tyres, of rubber of a kind used on aircraft ; (xxi) after S. No. 197 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 197A 4107 Leather further prepared .....

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ut 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 S. No. 218A an .....

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w fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) ; (xxiv) for S. No. 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 S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 224A 6309 Worn clothing and other worn a .....

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urpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer shall be substituted; (xxix) after S. No. 257A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 257B 9401 10 00 Aircraft seats ; (xxx) for S. No. 259A and .....

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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, ma .....

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easonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings ; (vii) in S. No. 45, in column (3), the words ncluding idli or dosa batter shall be omitted; (viii) after S. No. 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 S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 57A 2804 40 10 Med .....

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tton 90 4202 22 30 Hand bags and shopping bags, of jute ; (xiii) in S. No. 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) S. No. 140, and the entries relating thereto shall be omitted; (xv) in S. No. 141, in column (3), after the words specified or included , the brackets and words [other than products of coir] shall be inserted; (xvi) S. No. 152, and the entries relating thereto shall b .....

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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-sewin .....

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nks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles ; (xxv) for S. No. 215 and the entries relating thereto, the following shall be substituted, namely:- 215 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof ; (xxvi) in S. No. 216, in column (3), after the word corrective , the brackets and words [other than goggles for correcting vision] shall be inserted; (xxvii) in S. No. 221, for the entry in colum .....

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bamboo, cane or rattan ; (xxix) in S. No. 231, in the entry in column (3), the words fishing hooks , shall be omitted; (xxx) after S. No. 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) S. No. 1, and the entries relating thereto, shall be omitted; (ii) S. No. 10 .....

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ntries 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 less than 40% by weight of cocoa calcula .....

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l 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 S. No. 16 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 16A 2101 11,2101 1 .....

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onsumption form, khakhra, chutney powder, diabetic foods] shall be substituted; (xi) after S. No. 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 S. 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 2 .....

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hether 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 kerosene PDS, petrol, diesel and ATF .....

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lours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings shall be substituted; (xix) S. No. 55, and the entries relating thereto, shall be omitted; (xx) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 57A 3303 Perfumes and toilet waters ; (xxi) in S. No. 58, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 3304 .....

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eparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder] ; (xxiv) after S. No. 60 and the entries relating thereto, 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 elsewh .....

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; 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, washing preparations (inclu .....

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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 S. No. 62 and the entries relating thereto, the following serial number and the entries 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, ce .....

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signalling flares, rain rockets, fog signals and other pyrotechnic articles ; (xxx) after S. No. 73 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 73A 3606 Ferro-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 S. No. 89 and the .....

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arations 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 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or o .....

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ely: - 107A 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics ; (xxxvi) in S. No. 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 be substituted; (xxxvii) after S. No. 121 and the entries relating thereto, the following serial number and the entries shal .....

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the entries shall be inserted, namely: - 123B 4017 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 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 case .....

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r [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, of leather or of composition leather [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 .....

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ries relating thereto, the following serial numbers and the entries 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 4412 Plywood, .....

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ter 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 .....

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the following serial numbers and the entries 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 sl .....

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orked slate and articles of slate or of agglomerated slate ; (li) after S. No. 180 and the entries relating thereto, the following serial numbers and the entries 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 miner .....

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th 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 .....

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Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths ; (liv) after S. No. 184 and the entries relating thereto, the following serial numbers and the entries 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 S. No. 185, for the entry in .....

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sed in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods 185C 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 185D 6914 Other ceramic articles ; (lvii) after S. No. 189 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 189A 7003 Cast glass and rolled glass, in sheets or profiles, whethe .....

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melled 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 serial number and the entries shall be inserted, namely: - 190A 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, .....

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les and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms ; (lxi) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 195A 7020 Other art .....

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l] shall be substituted; (lxiii) after S. No. 235 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 235A 7322 Radiators for central 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 motor-driven fan or blower, and parts thereof, of iron or steel ; (lxiv) after S. No. .....

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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 Other articles of copper ; (lxix) in S. No. 262, for the entry in column no. 3, the entry Unwrought Aluminium shall be substituted; (lxx) in S. No. 271, for the entry in columns (2) and (3), the following entries shall be substituted, namely .....

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ii) after S. No. 275 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 275A 7615 All goods [other than table, kitchen or other household articles, of aluminium; Utensils] ; (lxxiii) after S. No. 301 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 301A 8212 Razors and razor blades (including razor blade blanks in strips) ; (lxxiv) after S. No. 302 and the entries relating thereto, t .....

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icles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; 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-roo .....

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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 plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 ; (lxxviii) in S. No. 316, for the entry in column (3), the Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines] shall be substituted; (lxxix) after S. No. 317 and the entries relating thereto, .....

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ollowing 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 temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instan .....

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spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers] shall 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 equipm .....

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; (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, copying machines and facsimile machines, whether or not combined; parts and accessories thereof shall be substituted; (lxxxv) in S. No. 361, for the entry in column (3), the entry Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispe .....

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after S. No. 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 S. No. 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 S. No. 369A, for t .....

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up in pouches, envelopes or similar packings; mechanical seals ; (xci) in S. No. 375, for the entry in column (3), the entry Electrical transformers, static converters (for example, rectifiers) and inductors shall be substituted; (xcii) after S. 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), .....

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work (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 S. No. 380, for the entry in column (3), the entry Microphones and stands therefor; 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 .....

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ratus of headings 8519 or 8521 ; (xcvii) in S. No. 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 S. No. 383 and the entries relating thereto, the following serial .....

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the apparatus of headings 8525 to 8528 384B 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 S. No. 388 and the entries relating thereto, the following serial numbers a .....

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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 S. No. 390, for the entry in column (3), the entry Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps] shall be substituted; (cii) in S. No. 395, for th .....

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s of graphite or other carbon, with or without metal, of a kind used for electrical purposes shall be substituted; (civ) after S. No. 397 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 397A 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of a .....

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ely: - 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, oth .....

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onstituting 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 Direction finding compasses; other navigational instruments and appliances 411J 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders ; (cviii) in S. No. .....

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erators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like 413B 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses ; (cx) after S. No. 423 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 423A 9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case .....

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s 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 .....

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ases and cases of a similar type for other goods of this chapter, and parts thereof shall be substituted; (cxvii) after S. No. 429 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 429A 9113 Watch straps, watch bands and watch bracelets, and parts thereof ; 429B 9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments 429C 9202 Other string musical instruments (for example, guitars, violins, harps) 42 .....

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l singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 429H 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds ; (cxviii) after S. No. 435 and the entries relating thereto, the fol .....

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ts; 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 sha .....

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LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)] ; (cxxii) after S. No. 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 S. No. 441, for the entry in column (3), the entry Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding .....

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of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin ; (cxxv) after S. No. 448 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 448A 9611 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sti .....

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er 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, .....

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101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113 and the entries relating thereto, shall be omitted; (iv) in S. No. 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 S.No. 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 .....

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be substituted; (viii) S. Nos. 136, 137, 138 and the entries relating thereto, shall be omitted; (ix) in S.No. 141, in column (3), after the words and figures heading 8508 the words and brackets [other than wet grinder consisting of stone as a grinder] shall be added; (x) S. Nos. 144, 145, 147, 148, 149, 150 and the entries relating thereto, shall be omitted; (xi) in S.No. 151, for the entry in column (3), the entry Digital cameras and video camera recorders [other than CCTV] shall be substitute .....

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