TMI BlogAmendment in notification no. 514 dated 29/06/2017, regarding Rate of Tax on GoodsX X X X Extracts X X X X X X X X Extracts X X X X ..... 6, 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 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 ..... rceable 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 shall be substituted 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 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 le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, the following serial numbers and the entries against them 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries 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 shall be substituted namely:- 11. 0402 91 10, 0402 99 20 Condensed milk ; (iii) in Serial Number 14, in column (3), the words and desiccated coconuts , shall be omitted; (iv) after Serial Number 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 matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial 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 be inserted; (xvi) Serial Number 152, and the entries relating thereto shall be omitted; (xvii) for Serial Number 171 and the entries relating thereto, the following shall be substituted namely:- 171. 63[ other than 6309] Other made up textile articles, sets of sale value exceeding ₹ 1000 per piece [ other than Worn clothing and other worn articles; rags] ; (xviii) after Serial Number 171A and the entries 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 Serial Numb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 omitted; (xxx) after Serial Number 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) Serial Number 1, and the entries relating thereto, shall be omitted; (ii) Serial Number 10, and the entries relating thereto, shall be omitted; (iii) in Serial Number 12, for the entry in column (3), the entry Sugar confectionery [ other than mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets and gajak] ,shall be substituted; (iv) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d preparations not elsewhere specified or included [ other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods] shall be substituted; (xi) after Serial Number 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 Serial Number 26 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - 26A. 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 26B. 2516 12 00 Granite, other than blocks ; (xiii) Serial Number 27, and the entries relating thereto, shall be omitted; (xiv) in Serial Number 30, for the entry in column (3), the entry Other slag and ash, including seaweed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erial Number 59, for entries in columns (2) and (3), the following entries shall be substituted, namely:- 3305 Preparations for use on the hair ; (xxiii) in Serial Number 60, for entries in columns (2) and (3), the following entries shall be substituted, namely:- 3306 Preparations 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 Serial Number 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 elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [ other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoopbatti, dhoop, sambhran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be inserted, namely: - 71A. 3602 Prepared explosives, other than propellant powders; such as Industrial explosives ; (xxix) after Serial Number 72 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 72A. 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles ; (xxx) after Serial Number 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 Serial Number 89 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 89A. 3811 A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o, the following serial number and the entries shall be inserted, namely: - 121A. 4013 Inner tubes of rubber [ other than of a kind used on/ in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] ; (xxxviii) in Serial Number 123A, for entries in columns (2) and (3), the following entries shall be substituted, namely:- 4016 Other articles of vulcanised rubber other than hard rubber [ other than erasers, rubber bands] ; (xxxix) after Serial Number 123A and the entries relating thereto, the following serial numbers and the entries against them 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Densified wood, in blocks, plates, strips, or profile shapes 137E. 4414 Wooden frames for paintings, photographs, mirrors or similar objects 137F. 4418 Builders joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 137G. 4421 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware ; (xlvi) after Serial Number 150 and the entries relating thereto, the following serial number a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and foliage, etc.; other ornamental goods essentially of stone] 177F. 6803 Worked slate and articles of slate or of agglomerated slate ; (li) after Serial Number 180 and the entries relating thereto, the following serial numbers and the entries against them 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. 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented ; (lii) in Serial Number 181, for entries in column (3), the entry Articles of cement, of concrete or of artificial stone, whether or not reinforced shall be su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing thereto, the following serial numbers and the entries against them 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 Serial Number 189 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - 189A. 7003 Cast glass and rolled glass, in sheets o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ghts and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms ; (lxi) after Serial Number 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 Serial Number 235, for the entry in column (3), the entry Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gasrings, 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 Serial Number 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, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than table, kitchen or other household articles, of aluminium; Utensils] ; (lxxiii) after Serial Number 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 Serial Number 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] ; (lxxv) in Serial Number 303A, for entries 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for entries 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 Serial Number 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 Serial Number 325, for the entry in column (3), the entry Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xxvii) after Serial Number 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 Serial Number 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 Serial Number 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 Serial Number 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 ; (xcvii) in Serial Number 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 Serial Number 383 and the entries relating thereto, the following serial numbers and the entries against them 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 Serial Number 384 and the entries relating thereto, the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectors shall be substituted; (ciii) in Serial Number 396, for the entry in column (3), the entry Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes shall be substituted; (civ) after Serial Number 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 assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material ; (cv) Serial Number 410, and the entries relating thereto, shall be omitted; (cvi) in Serial Number 411, for the entry in column (3), the entry Spectacles [ other than corrective]; goggles including those for correcting vision shall be substituted; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ights shall be substituted; (cix) after Serial Number 413 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - 413A. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [ other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, 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 Serial Number 423 and the entries relating thereto, the following serial numbers and the entries against them 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 pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 429E. 9206 00 00 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) 429F. 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 429G. 9208 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 440A. 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes ; (cxxiii) in Serial Number 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 Serial Number 441 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - 441A. 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [ other than travelling circuses and travelling menageries] 441B. 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Serial Number 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 Serial Number 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) Serial Numbers 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries relating thereto, shall be omitted; (vii) in Serial Number 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 substituted; (viii) Serial Numbers 136, 137, 138 and the entries relating thereto, shall be omitted; (ix) in Serial Number 141, in column (3), after the words and figures heading 8508 the words and brackets [ ..... 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