TMI BlogAmendments in the Notification No. G.O.Ms.No.258, Revenue (Commercial Taxes-II), 29th June, 2017 - Changes to rates of tax of certain GoodsX X X X Extracts X X X X X X X X Extracts X X X X ..... tuted, namely; - 1 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) in column nos 1,2,3 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] ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds Flour , shall be inserted; (x) S. No. 60 and the entries against it shall be omitted; (xi) in S. No. 66, in column (3), the words, other than of seed quality shall be omitted; (xii) in column nos 1,2,3 for S. No. 72 and the entries relating thereto, the following entries shall be substituted, namely:- 72 121 0 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin ; (xiii) in column nos 1,2,3 for S. No. 78 and the entries relating thereto, the following entries shall be substituted, namely:- 78 1404 [other than 1404 90 10,1404 90 40,1404 90 50, 1404 90 60] Vegetable products not 1elsewhere 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 existing entry in column (3), the entry Palmyra sugar, mishri, batasha, bura, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in column nos 1,2,3, the following 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 entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 Condensed milk ; (iii) in S. No. 14, in column (3), the words and desiccated coconuts , shall be omitted; (iv) after S. No. 32 in column nos 1,2,3 the entries relating thereto, the following 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 in column nos 1,2,3 the entries relating thereto, the following entries shall be substituted, namely:- 44 2103 All goods, including Sauce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 shall be substituted; (xxiii) after S. No. 201 in column nos 1,2,3 the entries relating thereto, the following entries shall be inserted, namely:- 201A 8509 Wet grinder consisting of stone as a grinder ; (xxiv) aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e substituted; (iv) after S. No. 12 in column nos 1,2,3 and the entries relating thereto, the following 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 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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, bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d nonwovens, impregnated, coated or covered with soap or detergent ; (xxvi) after S. No. 61 in column nos 1,2,3, the following 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, antirust 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 in column nos 1,2,3, the following entries shall be inserted, namely: - 62A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 94B 3820 Anti-freezing preparations and prepared deicing fluids ; (xxxiv) after S. No. 104 in column nos 1,2,3, the following 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 in column nos 1,2,3, the following 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 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 in column nos 1,2,3, the following entries shall be inserted, namely: - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30 and the entries relating thereto shall be omitted; (xliii) after S. No. 132 in column nos 1,2,3, the following 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 in column nos 1,2,3, the following 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, veneered panels and similar laminated wood 137D 4413 Densifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 agglomerated slate ; (li) after S. No. 180 in column nos 1,2,3, the following 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 mineral binders 180C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guttering and pipe fittings shall be substituted; (lvi) after S. No. 185 in column nos 1,2,3, the following 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 uses; ceramic troughs, tubs and similar receptacles of a kind used 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 in column nos 1,2,3, the following entries shall be inserted, namely: - 189A 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 95A 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 boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel] shall be substituted; (lxiii) after S. No. 235 in column nos 1,2,3, the following 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. 236 in column nos 1,2,3, the following entries shall be inserted, namely: - 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor] ; (lxxv) in S. No. 303A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 8302 Base metal mountings, fittings and similar articles 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 strongrooms, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry Mechanical appliances (whether or not hand-operated) for projecting, dispersing or 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 in column nos 1,2,3, the following 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; pi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctors shall be substituted; (xcii) after S. No. 376 in column nos 1,2,3, the following 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 substituted; (xciv) in S. No. 380, for the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in column nos 1,2,3, the following entries shall be inserted, namely: - 428A 9111 Watch cases and parts thereof ; (cxvi) in S. No. 429, for the entry in column (3), the entry Clock cases and cases of a similar type for other goods of this chapter, and parts thereof shall be substituted; (cxvii) after S. No. 429 in column nos 1,2,3, the following 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) 429D 9205 W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including 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 pools [other than sports goods] shall be substituted; (cxxiv) after S. No. 441 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 441A 9508 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 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 Sparkignition 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] shall be omitted; (vi) S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries relating thereto, shall be omitted; (vii) in S.No. 135, for the entry in column (3), the entry Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) shall be substitute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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