Central Tax (Rate) Notification No 41of 2017 dt 14th November, 2017 under GST

Posted on 21 April 2023     Category : Notifications

ether or not

 

 

 

combined with textiles or other materials

 

182C

6814

Worked mica and articles of mica, including agglomerated

 

 

 

or reconstituted mica, whether or not on a support of paper,

 

 

 

paperboard or other materials

 

182D

6815

Articles of stone or of other mineral substances (including

 

 

 

carbon fibres, articles of carbon fibres and articles of peat),

 

 

 

not  elsewhere  specified  or  included  [other  than  fly  ash

 

 

 

bricks,  fly ash blocks, fly ash aggregate with 90 percent or

 

 

 

 

 

 

 

 

more fly ash content ]

 

182E

6901

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

 

 

 

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 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, whether or

 

 

 

not having an absorbent, reflecting or non-reflecting layer,

 

 

 

but not otherwise worked

 

189B

 

7004

Drawn  glass  and  blown  glass,  in  sheets,  whether  or  not

 

 

 

having an absorbent, reflecting or non-reflecting layer, but

 

 

 

not otherwise worked

 

189C

 

7005

Float glass and surface ground or polished glass, in sheets,

 

 

 

whether  or  not  having  an  absorbent,  reflecting  or  non-

 

 

 

reflecting layer, but not otherwise worked

189D

 

7006 00 00

Glass of heading 7003, 7004 or 7005, bent, edge-worked,

 

 

 

engraved, drilled, enamelled 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, without fittings, for electric lamps, cathode-ray

 

 

 

tubes or the like”;

(lix)

after S. No. 191 and the entries relating thereto, the following serial number and

the entries shall be inserted, namely: -

“191A

7014

Signalling  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 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 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. 236 and the entries relating thereto, the following serial number and

the entries shall be inserted, namely: -

“236A

7324

Sanitary ware and parts thereof, of iron and steel”;

(lxv)

in S. No. 237, for the entry in column (3), the entry “Other cast articles of iron or

steel” shall be substituted;

 

(lxvi)

in S. No. 238, for the entry in column (3), the entry “Other articles of iron or

steel” shall be substituted;

 

(lxvii)

after S. No. 252 and the entries relating thereto, the following serial number and

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:-

 

“7610

 

 

Aluminium structures (excluding prefabricated buildings of

 

 

 

heading 9406) and parts of structures (for example, bridges

 

 

 

and  bridge-sections,  towers,  lattice  masts,  roofs,  roofing

 

 

 

frameworks, balustrades, pillars and columns); aluminium

 

 

 

plates, rods, profiles, tubes and the like, prepared for use in

 

 

 

structures”;

(lxxi)

in 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]”;

(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 strong-rooms, 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

303D

 

8305

Fittings  for  loose-leaf  binders  or  files,  letter  clips,  letter

 

 

 

corners, paper clips, indexing tags and similar office articles,

 

 

 

of base metal; staples in strips  (for example, for offices,

 

 

 

upholstery, packaging), of base metal”;

(lxxvii)

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, the following serial numbers and

the entries shall be inserted, namely: -

“317A

 

8413

 

Concrete  pumps  [8413  40  00],  other  rotary  positive

 

 

 

 

 

displacement pumps [8413 60]

317B

 

 

8414

 

Air or vacuum pumps, air or other gas compressors and fans;

 

 

 

 

 

ventilating or recycling hoods incorporating a fan, whether

 

 

 

 

 

or not fitted with filters [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 (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 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 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; pile-

 

 

drivers and pile-extractors; snow-ploughs and snow-

 

 

blowers”;

  

(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 dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]” shall be substituted;

 

(lxxxvi)

after S. No. 364

and the entries relating thereto, the following serial number and

the entries shall be inserted, namely: -

“364A

8476

 

Automatic  goods-vending  machines  (for  example,

 

 

 

 

postage   stamps,   cigarette,   food   or   beverage

 

 

 

 

machines), including money changing machines”;

(lxxxvii)

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 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, 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),   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 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 loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set” shall be substituted;

  

(xcv)

after S. No. 380 and the entries relating thereto, the following serial number and

the entries shall be inserted, namely: -

“380A

8519

Sound recording or reproducing apparatus”;
       

 

(xcvi)

after S. No. 381 and the entries relating thereto, the following serial number and

the entries shall be inserted, namely: -

  

Notification no 41/2017 Central Tax (Rate) date on 14th November, 2017, GST

 

 

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

  

The extract of GST Notification No. 41/2017- Central Tax (Rate) is given below:

 

Notification No. 41/2017- Central Tax (Rate), GST

 

 

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

 

GOVERNMENT OF INDIA

 

MINISTRY OF FINANCE

 

(Department of Revenue)

 

Notification No. 41/2017-Central Tax (Rate)

 

New Delhi, the 14th  November, 2017

 

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017, namely:-

 

In the said notification,-

 

(A)  in Schedule I - 2.5%,-

 

(i)  for S. No. 1 and the entries relating thereto, the following shall be substituted, namely: -

 

“1

0202,

All goods [other than fresh or chilled] and put up in

 

0203,

unit container and,-

 

0204,

(a) bearing a registered brand name; or

 

0205,

(b)  bearing a  brand  name  on  which  an  actionable

 

0206,

claim  or  enforceable  right  in  a  court  of  law  is

 

0207,

available  [other  than  those  where  any  actionable

 

0208,

claim or enforceable right in respect of such brand

 

0209,

name has been foregone voluntarily], subject to the

 

0210

conditions as in the ANNEXURE]” ;

  

(ii)    for S. No. 2 and the entries relating thereto, the following shall be substituted, namely:-

 

h="107">

“381A

“2

0303,

All goods [other than fresh or chilled] and put up in

 

0304,

unit container and,-

 

0305,

(a) bearing a registered brand name; or

 

0306,

(b)  bearing a  brand  name  on  which  an  actionable

 

0307,

claim  or  enforceable  right  in  a  court  of  law  is

 

0308

available  [other  than  those  where  any  actionable

 

 

claim or enforceable right in respect of such brand

 

 

1

8522

Parts  and  accessories  suitable  for  use  solely  or

 

 

 

principally with the apparatus 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 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,  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”;

 

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;

 

(iv)   in S. No. 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 column (3) , after the word “frozen”, the words “, 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 inserted;

 

 

(vi)    in S. No. 26, for the entry in column (3), the entry “Manioc, arrowroot, salep,

 

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 ANNEXURE”, shall be substituted;

 

(vii)  in S. No. 27, for the entry in column (3) ,the entry “Cashew nuts, whether or not shelled or peeled, desiccated coconuts ” shall be substituted;

 

 

(viii)   in S. No. 30, in the entry in column (3) , after the words “shelled or peeled”, the words “,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 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 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

Vegetable  products  not  elsewhere  specified  or  included

 

 

than

1404

90

 

such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls

 

 

10,

 

1404

90

 

and nuts, of a kind used primarily for carving, Rudraksha

 

 

40,

 

1404

90

 

seeds [other than bidi wrapper leaves (tendu), betel leaves,

 

 

50,

 

1404

90

 

Indian katha, coconut shell, unworked] ” ;

 

 

60]

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

(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 column (3),  after  the words  “Roasted Gram”, the words

 

“,idli/dosa batter, chutney powder” shall be inserted;

 

(xvii)   for S. No. 111 and the entries relating thereto, the following shall be substituted, namely:-

 

“111

2503

Sulphur   of   all   kinds,   other   than   sublimed   sulphur,

 

 

precipitated sulphur and colloidal sulphur ” ;

  

(xviii)  in S. No. 135, in column (3), after the words, figures and letters “natural boric acid containing not more than 85% of H3BO3” the brackets and words “(calculated on dry weight)” shall 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  after  tanning  or  crusting,

 

 

including   parchment-dressed   leather,   of   bovine

 

 

  

(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 LED lamps]” shall be substituted;

 

(cii) in S. No. 395, for the entry in column (3), the entry “Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors” shall be substituted;

 

(ciii) in S. No. 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 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 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 heading 8539

 

411C

 

9007

Cinematographic cameras and projectors, whether or

 

 

 

(including buffalo) or equine animals, without hair

 

 

on, whether or not split, other than leather of heading

 

 

4114

197B

4112

Leather  further  prepared  after  tanning  or  crusting,

 

 

including  parchment-dressed  leather,  of  sheep  or

 

 

lamb, without wool on, whether or not split, other

 

 

than leather of heading 4114

197C

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 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

5p>

not  incorporating  sound  recording  or  reproducing

 

 

 

apparatus

 

 

 

 

411D

 

9008

Image   projectors,   other   than   cinematographic;

 

 

 

photographic (other than cinematographic) enlargers

 

 

 

and reducers

 

 

 

 

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;

 

 

 

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:-

 

“224

63  [other  than

Other  made  up  textile  articles,  sets,  of  sale  value  not

 

6309]

exceeding Rs. 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 articles; rags ” ;

 

 

(xxvi)     after S. No. 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

 

“225A

6815

Fly ash bricks or fly ash aggregate with 90 percent or

 

 

more fly ash content” ;

 

 

(xxvii)     after S. No. 230 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

 

 

“230A

8407 10 00,   Aircraft engines ” ;

8411

 (xxviii) in S. No. 234A, for the entry in column (3) ,the entry “E-waste

 

Explanation: For the purpose 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 the entries relating thereto, the following serial numbers and the entries shall be substituted, namely:-

 

“259A

4016or 9503

Toy balloons made of natural rubber latex

“259B

9507

Fishing hooks

259C

9601

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. 412, for the entry in column (3), the entry “Balances of a sensitivity of 5

cg or better, with or without weights” shall be substituted;

 

 

(cix)

after S. No. 413 and the entries relating thereto, the following serial numbers and

the entries 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 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

 

 

 

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 substituted;

 

(cxiv)

in S. 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 and the entries relating thereto, the following serial number and

the 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 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)

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  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

 

Seats (other than those of heading 9402), whether or

 

 

9401 10 00]

 

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), the entry “Mattress supports; 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 shall be inserted, namely: -

“438A

9405

Lamps and lighting fittings including searchlights and

 

 

 

spotlights and parts thereof, not 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 (Me="359">

Worked corals other than articles of coral”;

 

 

(B) in Schedule II-6%,-

 

(i)                 S. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;

 

(ii)              for S. No. 11 and the entries relating thereto, the following shall be substituted, namely:-

 

“11

0402 91 10,

Condensed milk” ;

 

0402 99 20

 

 

 

(iii)            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,

All goods, including refined sugar containing added

 

1701 99

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  flour

 

 

and meal and prepared mustard, Curry paste, mayonnaise

 

 

and salad dressings ” ;

  

(vii)           in S. No. 45, in column (3), the words “ including 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 reltal 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

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 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),

 

 

“57A

2804 40 10

Medical grade oxygen ” ;

 

 

(x)              for S. No. 70 and the entries relating thereto, the following shall be substituted, namely:-

 

 

“70

 

3215

All Goods, including printing ink, writing or drawing ink

 

 

 

 

and  other  inks,  whether  or  not  concentrated  or  solid,

 

 

 

 

fountain pen ink, ball pen ink” ;

(xi)

S. No. 71, 86, 87, 88 and the entries relating thereto shall be omitted;

 

(xii)       for S. Nos. 89, 90 and the entries relating thereto, the following shall be substituted, namely:-

“89

4202 22 20

Hand bags and shopping bags, of cotton

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 be omitted;

(xvii)

for S. No. 171 and the entries relating thereto, the following shall be substituted,

 

 

namely:-

 

 

 

 

 

 

 

 

“171

63[other than

Other made up textile articles, sets of sale value exceeding

 

 

 

 

6309]

Rs. 1000 per piece [ other than Worn clothing and other

 

 

 

 

 

worn articles; rags] ” ;

 

 

 

(xviii)  after S. No. 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 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:-

 

“207A

8710

Tanks   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 column (3) ,the entry “Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]” shall be substituted;

 

(xxviii)   after S. No. 222 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

 

“222A

9403

Furniture wholly made of 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, and the entries relating thereto, shall be omitted;

 

(iii) in S. No. 12, for the entry in column (3), the entry “Sugar confectionery [other than 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 and gajak]” ,shall be substituted;

 

(iv) after S. No. 12 and the entries relating thereto, the following serial numbers and the 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

Malt extract, food preparations of flour, groats, meal, starch

[other than 1901 20 00]

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 shall 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,

 

 

Extracts,  essences  and  concentrates  of  coffee,  and

 

 

2101 12 00

 

preparations with a basis of these extracts, essences or

 

 

 

 

 

concentrates or with a basis of coffee”;

 

 

(ix) S. Nos. 18, 19 and 20 and the entries relating thereto, shall be omitted;

 

(x) in S. No. 23, for the entry in column (3), the entry, “Food 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 S. No. 24 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“24A

2202 91

00,

Other  non-alcoholic  beverages  [other  than  tender

 

2202 99

90

coconut water]”;

 

 

 

 

10

 

(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,

Marble and travertine, other than blocks

 

 

2515 12

90

 

26B

 

2516 12

00

Granite, other than blocks”;

(xiii)

S. No. 27, and the entries relating thereto, shall be omitted;

(xiv)

in S. No. 30, for the entry in column (3), the entry “Other slag and ash, including

seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than

fly ash]” shall be substituted;

 

 

 

 

(xv)

after S. No. 30 and the entries relating thereto, the following serial number and

the entries shall be inserted, namely: -

 

 

 

 

“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, 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

Beauty or make-up preparations and preparations for the

 

care  of  the  skin  (other  than  medicaments),  including

 

sunscreen  or  sun  tan  preparations;  manicure  or  pedicure

 

 

 

 

preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]”;

 

(xxii)                  in S. No. 59, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-

 

“3305

Preparations for use on the hair”;

 

 

(xxiii)                in S. No. 60, for the entry 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 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  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, dhoop batti, dhoop, sambhrani]”;

 

(xxv)                   in S. No. 61, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-

 

“3401

Soap; organic surface-active products and preparations for

 

use as soap, in the form of bars, cakes, moulded pieces or

 

shapes,  whether  or  not  containing  soap;  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   (including

 

 

auxiliary washing preparations) and cleaning preparations,

 

 

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  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, 30, 31 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating thereto, shall be omitted;

 

(ii)  in S.No. 46, in column (3), for the words in the brackets, “and Rear Tractor tyres”, the words “rear tractor tyres; and of a kind used on aircraft”, shall be added;

 

(iii)S. Nos. 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 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 “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]” 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 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 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 shall be substituted, namely:-

 

“(b) The phrase “registered brand name” means,-

 

(A)   a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;

 

(B)   a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);

 

(C)  a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.”;

 

2. This notification shall come into force on the 15th day of November 2017.

 

 

 

[F.No.354/320/2017-TRU]

 

 

(Ruchi Bisht)

Under Secretary to the Government of India

 

 

Note: - The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017 and last amended by Notification No. 34/2017-Central Tax(Rate) dated 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1283 (E), dated the 13th October, 2017.

 

 

 

 

 

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Section 20 of IGST Act,2017 Application of provisions      /td>

 

 

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

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,  cellular  plastics  or  cellular

 

 

rubber,   impregnated,   coated   or   covered   with   such

 

 

preparations), excluding waxes of heading 3404”;

 

 

(xxviii)            after S. No. 71 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“71A

3602

Prepared explosives, other than propellant powders; such as

 

 

Industrial explosives”;

  

(xxix)                 after S. No. 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 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 entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“89A

3811

Anti-knock   preparations,   oxidation   inhibitors,   gum

 

 

inhibitors,  viscosity improvers,  anti-corrosive  preparations

 

 

and  other  prepared  additives,  for  mineral  oils  (including

 

 

gasoline) or for other liquids used for the same purposes as

 

 

mineral oils”;

 

 

 

 

(xxxii)

after S. No. 90 and the entries relating thereto, the following serial numbers and

the entries shall be inserted, namely: -

“90A

 

 

3813

Preparations 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 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 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 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 S. No. 123A, for the entry 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 S. No. 123A and the entries relating thereto, the following serial numbers and 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 cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [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

 

 

 

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,

 

 

 

 Tax wrongfully collected and paid to Central Government or State Government, IGST Act,2017 

Zero rated supply, section 16 of IGST Act,2017   

section 14 of IGST Act,2017, Special provision for payment of tax by a supplier                                            

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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

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 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

Cartons, boxes and cases of non-corrugated paper or paper

 

 

20

board”;

(xlviii)

in S. No. 175, for the entry in column (3), the entry “Other headgear, knitted or

 

crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed” shall be substituted;

 

(xlix)

in S. No. 177 A, for the entry in columns (2) and (3), the following entries shall

be substituted, namely:-

“6702

 

Artificial flowers, foliage and fruit and parts thereof; articles

 

 

made of artificial flowers, foliage or fruit”;

  

(l)     after S. No. 177A and the entries relating thereto, 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 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 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 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 S. No. 181, for the entry in column (3), the entry “Articles of cement, of concrete or of artificial stone, whether or not reinforced” shall be substituted;

 

(liii)

after S. No. 182 and the entries relating thereto, the following serial numbers and

the entries shall be inserted, namely: -

 

“182A

6812

Fabricated asbestos fibres; mixtures with 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, wh


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