Union territory tax (Rate) Notification No. 41 of 2017 DT 14th November, 2017, GST
Posted on
21 April 2023 Category : Notifications
nbsp; other optical
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appliances and instruments, not specified or included
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elsewhere in this Chapter
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411-I
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9014
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Direction finding compasses; other navigational
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instruments and appliances
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411J
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9015
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Surveying (including photogrammetrical surveying),
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hydrographic,
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oceanographic,
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hydrological,
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meteorological or geophysical instruments and
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appliances, excluding compasses; rangefinders”;
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(cviii)
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in S. No. 412, for the entry in column (3), the entry “Balances of a sensitivity of 5
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cg or better, with or without weights” shall be substituted;
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(cix)
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after S. No. 413 and the entries relating thereto, the following serial numbers and
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the entries shall be inserted, namely: -
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“413A
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9022
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Apparatus based on the use of X-rays or of alpha,
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beta or gamma radiations [other than those for
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medical, surgical, dental or veterinary uses],
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including radiography or radiotherapy apparatus, X-
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ray tubes and other X-ray generators, high tension
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generators, control
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panels and
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desks, screens,
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27
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examinations or treatment tables, chairs and the like
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413B
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9023
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Instruments, apparatus and models, designed for
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demonstrational purposes (for example, in education
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or exhibitions), unsuitable for other uses”;
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(cx)
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after S. No. 423 and the entries relating thereto, the following serial numbers and
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the entries shall be inserted, namely: -
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“423A
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9101
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Wrist-watches, pocket-watches and other watches,
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including stop-watches, with case of precious metal
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or of metal clad with precious metal
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423B
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9102
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Wrist-watches, pocket-watches and other watches,
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including stop watches, other than those of heading
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9101”;
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(cxi)
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after S. No. 424 and the entries relating thereto, the following serial number and
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the entries shall be inserted, namely: -
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“424A
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9104
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Instrument panel clocks and clocks of a similar type
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for vehicles, aircraft, spacecraft or vessels”;
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(cxii)
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after S. No. 425 and the entries relating thereto, the following serial numbers and
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the entries shall be inserted, namely: -
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“425A
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9106
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Time of day recording apparatus and apparatus for
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measuring, recording or otherwise indicating
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intervals of time, with clock or watch movement or
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with synchronous motor (for example, time-registers,
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time-recorders)
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425B
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9107
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Time switches with clock or watch movement or with
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synchronous motor
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425C
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9108
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Watch movements, complete and assembled”;
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(cxiii)
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in S. No. 427, for the entry in column (3), the entry “Other clock or watch parts”
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shall be substituted;
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(cxiv)
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in S. No. 428, for the entry in column (3), the entry “Complete watch or clock
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movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements” shall be substituted;
(cxv)
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after S. No. 428 and the entries relating thereto, the following serial number and
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the entries shall be inserted, namely: -
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“428A
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9111
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Watch cases and parts thereof”;
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(cxvi)
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in S. No. 429, for the entry in column (3), the entry “Clock cases and cases of a
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similar type for other goods of this chapter, and parts thereof” shall be substituted;
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(cxvii)
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after S. No. 429 and the entries relating thereto, the following serial numbers and
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the entries shall be inserted, namely: -
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“429A
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9113
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Watch straps, watch bands and watch bracelets, and
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parts thereof”;
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429B
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9201
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Pianos, including automatic pianos; harpsi-chords
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and other keyboard stringed instruments
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429C
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9202
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Other string musical instruments (for example,
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guitars, violins, harps)
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429D
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9205
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Wind musical instruments (for example, keyboard
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pipe organs, accordions, clarinets, trumpets,
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bagpipes), other than fairground organs and
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mechanical street organs
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429E
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9206 00 00
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Percussion musical instruments (for example, drums,
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xylophones, cymbols, castanets, maracas)
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429F
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9207
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Musical instruments, the sound of which is produced,
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or must be amplified, electrically (for example,
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organs, guitars, accordions)
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429G
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9208
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Musical boxes, fairground organs, mechanical street
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organs, mechanical singing birds, musical saws and
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other musical instruments not falling within any other
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heading of this chapter; decoy calls of all kinds;
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whistles, call horns and other mouth-blown sound
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signalling instruments
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429H
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9209
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Parts (for example, mechanisms for musical boxes)
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and accessories (for example, cards, discs and rolls
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for mechanical instruments) of musical instruments;
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metronomes, tuning forks and pitch pipes of all
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kinds”;
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(cxviii)
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after S. No. 435 and the entries relating thereto, the following serial number and
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the entries shall be inserted, namely: -
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“435A
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9401 [other than
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Seats (other than those of heading 9402), whether or
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9401 10 00]
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not convertible into beds, and parts thereof [other than
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seats of a kind used for aircraft]”;
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(cxix)
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in S. No. 437, for the entry in column (3), the entry “Other furniture [other than
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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)
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after S. No. 438 and the entries relating thereto, the following serial number and
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the entries shall be inserted, namely: -
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“438A
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9405
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Lamps and lighting fittings including searchlights and
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spotlights and parts thereof, not elsewhere specified
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or included; illuminated signs, illuminated name-
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plates and the like, having a permanently fixed light
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source, and parts thereof not elsewhere specified or
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included [other than kerosene pressure lantern and
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parts thereof including gas mantles; hurricane
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lanterns, kerosene lamp, petromax, glass chimney,
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and parts thereof; LED lights or fixtures including
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LED lamps; LED (light emitting diode) driver and
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MCPCB (Metal Core Printed Circuit Board)]”;
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(cxxii)
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after S. No. 440 and the entries relating thereto, the following serial number and
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the entries shall be inserted, namely: -
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“440A
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9505
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Festive, carnival or other entertainment articles,
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including conjuring tricks and novelty jokes”;
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(cxxiii)
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in S. No. 441, for the entry in column (3), the entry “Articles and equipment for
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general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]” shall be substituted;
(cxxiv)
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after S. No. 441 and the entries relating thereto, the following serial numbers and
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the entries shall be inserted, namely: -
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“441A
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9508
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Roundabouts, swings, shooting galleries and other
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fairground amusements; [other than travelling
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circuses and travelling menageries]
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441B
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9602
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Worked vegetable or mineral carving material and
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articles of these materials moulded or carved articles
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of wax, of stearin, of natural gums or natural resins or
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of modelling pastes, and other moulded or carved
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articles, not elsewhere specified or included; worked,
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unhardened gelatin (except gelatin of heading 3503)
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and articles of unhardened gelatin”;
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(cxxv)
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after S. No. 448 and the entries relating thereto, the following serial number and
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the entries shall be inserted, namely: -
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“448A
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9611
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Date, sealing or numbering stamps, and the like
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(including devices for printing or embossing labels),
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designed for operating in the hand; hand-operated
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composing sticks and hand printing sets incorporating
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such composing sticks”;
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(cxxvi)
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in S. No. 449A, for the entry in column no. 3, the entry “Cigarette lighters and
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other lighters, whether or not mechanical or electrical, and parts thereof other than flints
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or wicks” shall be substituted;
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(cxxvii)
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after S. No. 449A and the entries relating thereto, the following serial numbers
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and the entries shall be inserted, namely: -
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“449B
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9617
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Vacuum flasks and other vacuum vessels, complete
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with cases; parts thereof other than glass inners
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449C
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9618
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Tailors' dummies and other lay figures; automata and
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other animated displays, used for shop window
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dressing”;
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(cxxviii)
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after S. No. 452O and the entries relating thereto, the following serial number and
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the entries
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shall be inserted, namely:-
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“452P
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Any Chapter
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Permanent transfer of Intellectual Property (IP) right
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in respect of Information Technology software” ;
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(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- Union territory 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. 710(E), dated the 28th June, 2017 and last amended by Notification No. 34/2017-Union territory Tax (Rate) dated 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1293 (E), dated the 13th October, 2017.
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Notification No. 41/2017 Union territory tax (Rate) DT on 14th November, 2017, GST
seeks to amend notification no. 1/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
The Extract of GST Notification No. 41/2017-Union territory tax (Rate) is Given below:
Notification No. 41/2017 – Union territory 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- Union territory Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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-Union territory 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. 710(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
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0202,
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All goods [other than fresh or chilled] and put up in
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0203,
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unit container and,-
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0204,
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(a) bearing a registered brand name; or
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0205,
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(b) bearing a brand name on which an actionable
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0206,
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claim or enforceable right in a court of law is
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0207,
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available [other than those where any actionable
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0208,
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claim or enforceable right in respect of such brand
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0209,
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name has been foregone voluntarily], subject to the
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0210
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conditions as in the ANNEXURE]” ;
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(ii) for S. No. 2 and the entries relating thereto, the following shall be substituted, namely:-
“2
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0303,
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All goods [other than fresh or chilled] and put up in
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0304,
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unit container and,-
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0305,
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(a) bearing a registered brand name; or
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0306,
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(b) bearing a brand name on which an actionable
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0307,
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claim or enforceable right in a court of law is
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0308
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available [other than those where any actionable
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claim or enforceable right in respect of such brand
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1
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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
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1210 20 00
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Hop cones, ground, powdered or in the form of pellets;
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lupulin” ;
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(xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted, namely:-
“78
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1404
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[other
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Vegetable products not elsewhere specified or included
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than
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1404
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90
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such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls
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10,
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1404
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90
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and nuts, of a kind used primarily for carving, Rudraksha
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40,
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1404
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90
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seeds [other than bidi wrapper leaves (tendu), betel leaves,
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50,
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1404
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90
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Indian katha, coconut shell, unworked] ” ;
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60]
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(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
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2503
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Sulphur of all kinds, other than sublimed sulphur,
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precipitated sulphur and colloidal sulphur ” ;
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(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:-
(xx) for S. No. 189 and the entries relating thereto, the following shall be substituted, namely:-
“189
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4011 30 00
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New pneumatic tyres, of rubber of a kind used on
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aircraft”;
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(xxi) after S. No. 197 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“197A
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4107
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Leather further prepared after tanning or crusting,
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including parchment-dressed leather, of bovine
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|
|
(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-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 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-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]”;
|
(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,
|
|
|
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,
|
|
|
|
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, whether 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
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the entries shall be inserted, namely: -
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“364A
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8476
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Automatic goods-vending machines (for example,
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|
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postage stamps, cigarette, food or beverage
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|
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machines), including money changing machines”;
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(lxxxvii)
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after S. No. 365
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and the entries relating thereto, the following serial number and
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the entries shall be inserted, namely: -
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“365A
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8478
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Machinery for preparing or making up tobacco, not
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|
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specified or included elsewhere in this chapter”;
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(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
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8484
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Gaskets and similar joints of metal sheeting
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combined with other material or of two or more
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layers of metal; sets or assortments of gaskets and
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similar joints, dissimilar in composition, put up in
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pouches, envelopes or similar packings; mechanical
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seals”;
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(xci)
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in S. No. 375, for the entry in column (3), the entry “Electrical transformers, static
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converters (for example, rectifiers) and inductors” shall be substituted;
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(xcii)
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after S. No. 376 and the entries relating thereto, the following serial numbers and
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the entries shall be inserted, namely: -
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“376A
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8506
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Primary cells and primary batteries
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376B
|
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8512
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Electrical lighting or signalling equipment (excluding
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|
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articles of heading 8539), windscreen wipers,
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|
|
|
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defrosters and demisters, of a kind used for cycles or
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|
|
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motor vehicles
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376C
|
|
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8513
|
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Portable electric lamps designed to function by their
|
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|
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own source of energy (for example, dry batteries,
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|
|
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accumulators, magnetos), other than lighting
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|
|
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equipment of heading 8512”;
|
(xciii)
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in
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S. No. 379,
|
for the entry in column (3), the entry “Telephone sets; other
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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)
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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 suitable for use solely or
|
|
|
|
principally with the apparatus of headings 8519 or
|
|
|
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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: -
“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;&
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