TMI BlogSeeks to amend notification no. 1/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.X 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 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; (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 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 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, ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trip, 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 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; (vi) for S. No. 44 and the entries relating thereto, the following shall be substituted, namely:- 44 2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 shall be substituted; (xxiii) after S. No. 201 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 201A 8509 Wet grinder consisting of stone as a grinder ; (xxiv) after S. No. 207 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers wares of heading 1905] ; (vi) S. No. 14, and the entries relating thereto, shall be omitted; (vii) in S. No. 16, for the entry in columns (2) and (3), the following entries sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 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, not in GST] shall be substituted; (xvii) in S. No. 52, for the entry in column (3), the entry Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes shall be substituted; (xviii) in S. No. 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) S. No. 55, and the entries relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (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 (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil] 61B 3403 Lubricating 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 S. No. 62 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 62A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating 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 oils obtained from bituminous minerals 94B 3820 Anti-freezing preparations and prepared de-icing fluids ; (xxxiv) after S. No. 104 and the entries relating thereto, the following serial number and the entries 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 S. No. 107 and the entries relating thereto, the following serial number and the entries 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 S. No. 111, for the entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposition 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 skin, of bladders or of tendons ; (xlii) S. No. 125, 126, 127, 128, 129 and 130 and the entries relating thereto shall be omitted; (xliii) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 132A 4303 Articles of apparel, clothing accessories and other articles of furskin ; (xliv) in S. No. 133, for the entry in column (3), the entry Artificial fur and articles thereof shall be substituted; (xlv) after S. No. 137 and the entries 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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] 177F 6803 Worked slate and articles of slate or of agglom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 column (3), the entry Ceramic pipes, conduits, guttering and pipe fittings shall be substituted; (lvi) after S. No. 185 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 185A 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 185B 6909 Ceramic wares for laboratory, chemical or other technical use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnalling glassware and optical elements of glass (other than those of heading 7015), not optically worked ; (lx) after S. No. 192 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 192A 7016 Paving blocks, slabs, bricks, squares, tiles 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 articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns] ; (lxii) in S. No. 235, for the entry in column (3), the entry Stoves, ranges, grates, cookers (including those with subsidiary b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. No. 275, for the entry in column (3), the entry Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated shall be substituted; (lxxii) 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, the following serial number and the entries shall be inserted, namely: - 302A 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor] ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps] ; (lxxx) in S. No. 320, for the entry in columns (2) and (3), the following 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; instantaneous or storage water heaters, non-electric [other than Solar water heater and system] ; (lxxxi) in S. No. 324, for the entry in column (3), the entry Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds shall be substituted; (lxxxii) in S. No. 325, for the entry in column (3), the entry Mechanical appliances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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 the entry in column (3), the entry Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws shall be substituted; (xc) after S. No. 369A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 369B 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals ; (xci) in S. No. 375 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dio-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 numbers and the entries shall be inserted, namely: - 383A 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 383B 8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock ; (xcix) after S. No. 384 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 384A 8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 384B 8530 Electrical signalling, safety or traffic control equipment for railways, tramway ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs 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 assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material ; (cv) S. No. 410, and the entries relating thereto, shall be omitted; (cvi) in S. No. 411, for the entry in column (3), the entry Spectacles [other than corrective]; goggles including those for correcting vision shall be substituted; (cvii) after S. No. 411 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 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 he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... monstrational 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 of precious metal or of metal clad with precious metal 423B 9102 Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 ; (cxi) after S. No. 424 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 424A 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels ; (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 meas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Musical boxes, fairground organs, mechanical street organs, mechanical 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 following serial number and the entries shall be inserted, namely: - 435A 9401 [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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned 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 sticks and hand printing sets incorporating such composing sticks ; (cxxvi) in S. No. 449A, for the entry in column no. 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 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 displ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (xi) in S.No. 151, for the entry in column (3), the entry Digital cameras and video camera recorders [other than CCTV] shall be substituted; (xii) S. Nos. 152, 153 and the entries relating thereto, shall be omitted; (xiii) in S.No. 154, in column (3), after the words and figures in the brackets, not exceeding 20 inches , the words ; and set top box for television shall be added; (xiv) S. Nos. 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) 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 shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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