Integrated Tax (Rate) Notification No. 43 of 2017 DT 14th November, 2017, GST

Posted on 21 April 2023 Category : Notifications

Notification No. 43/2017 Integrated Tax (Rate) DT on 14th November, 2017, GST

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

The Extract of GST Notification No. 43/2017 – Integrated Tax (Rate) is given below:

Notification No. 43/2017 – Integrated 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. 43/2017- Integrated Tax (Rate)

New Delhi, the 14th

November, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the

Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Integrated 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. 666(E), dated the 28th June, 2017, namely:-In the said notification,-

(A) in Schedule I- 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:-

“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
		name has been foregone voluntarily], subject to the
		conditions as in the ANNEXURE]” ;
		1

(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

(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

(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
		(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	5609	Products of coir” ;

(xxiii) after S. No. 219A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“219AA	5806	Narrow woven fabrics, other than goods of heading
		5807; narrow fabrics consisting of warp without weft
		assembled by means of an adhesive (bolducs) ” ;

(xxiv) for S. No. 224 and the entries relating thereto, the following serial number and entries shall be substituted, namely:-

“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	Worked corals other than articles of coral”;

(B) in Schedule II-12%,-

(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 relating thereto, the following serial number and the entries shall be inserted, namely:-

“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-18%,-

(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

[other than 1901 20 00]

Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers’ wares of heading 1905]”;

(vi) S. No. 14, and the entries relating thereto, shall be omitted;

(vii) in S. No. 16, for the entry in columns (2) and (3), the following entries 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]”;

(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) &nb"bottom" width="112">

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

“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,
		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
			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”;

&nb">

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

(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
			19

			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-box2"> 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,
		knees 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]

		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,
			whether or not agglomerated with resins or other organic
	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)
		22

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: -
“381A		8522	Parts and accessories sui" width="13">	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 pietable 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”;

(c) after S. No. 388 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -

ce (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, whether or not

“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
			26

			mountings therefor; other astronomical instruments
			and mountings therefor, but not including instruments
			for radio-astronomy
411B		9006	Photographic (other than cinematographic) cameras;
			photographic flashlight apparatus and flashbulbs other
			than discharge lamps of heading 8539
411C		9007	Cinematographic cameras and projectors, whether or
			not incorporating sound recording or reproducing
			apparatus
411D		9008	Image projectors, 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;
			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 (Metal Core Printed Circuit Board)]”;
(cxxii)	after S. No. 440 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“440A		9505	Festive, carnival or other entertainment articles,
			including conjuring tricks and novelty jokes”;
(cxxiii)	in S. No. 441, for the entry in column (3), the entry “Articles and equipment for

general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]” shall be substituted;

(cxxiv)	after S. No. 441 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: -
“441A		9508	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),
			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-28%, -

(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-3%, 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 15^th 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-Integrated 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. 666(E), dated the 28th June, 2017and last amended by Notification No. 35/2017-Integrated Tax(Rate) dated 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1288 (E), dated the 13^th October, 2017.

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