Author: admin_gst

GST – States – CT/GST-14/2017/065 (21/2017-GST) – Dated:- 15-11-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM ::: KAR BHAWAN NOTIFICATION No. 21/2017-GST The 15th November, 2017 No.CT/GST-14/2017/065.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the said Act ) and in supercession of notification N

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GST – States – CT/GST-14/2017/064 (20/2017-GST) – Dated:- 15-11-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM ::: KAR BHAWAN NOTIFICATION No. 20/2017-GST The 15th November, 2017 No.CT/GST-14/2017/064.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the said Act ), the Commissioner hereby extends the

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GST – States – CT/GST-14/2017/063 (19/2017-GST) – Dated:- 15-11-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM ::: KAR BHAWAN NOTIFICATION No. 19/2017-GST The 15th November, 2017 No.CT/GST-14/2017/063.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. XXVIII of 2017), the Commissioner hereby makes the following amendments in the Notification No. 12/2017-GST, dated

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GST – States – CT/GST-14/2011/062 (18/2017-GST) – Dated:- 15-11-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM ::: KAR BHAWAN NOTIFICATION No. 18/2017-GST The 15th November, 2017 NO.CT/GST-14/2011/062.- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the said Act ), and in supersession of notification No. 9/2017-GST, dated the 12th September, 2017, published in the Assam Gazette, Extraordinary, vide number 532, dated the 12th September, 2017, except as respects things done or omitted to be done before such supersession, the Co

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GST – States – CT/GST-14/2011/061 (17/2017-GST) – Dated:- 15-11-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM ::: KAR BHAWAN NOTIFICATION No. 17/2017-GST The 15th November, 2017 No.CT/GST-14/2011/061.- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations Of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl.No. Month Last Date for filing of return in F

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2018 (7) TMI 1487 – AUTHORITY FOR ADVANCE RULING – GUJARAT – TMI – Withdrawal of advance ruling application – Held that:- The application for Advance Ruling dated 04.10.2017 of M/s. Inox Leisure Ltd. is disposed of as withdrawn. – ADMISSION ORDER NO. GUJ/GAAR/ADM//2017-18/18 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/17) Dated:- 15-11-2017 – R.B. Mankodi (Menber) and G.C. Jain (Member) Present for the applicant : Shri Rohit Jain, Advocate The applicant vide letter dated 14.11.2017

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GST – States – 16718/CT/POL/56/3/2017 – Dated:- 15-11-2017 – OFFICE O THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK No. 16718/CT/POL/56/3/2017 Dated: 15.11.2017 To The General Manager Indian Oil Corporation Limited Indian Oil Bhavan, Odisha State Office Consumer Sales Department, 3rd Floor Plot No. A/2, Chandrasekharpur Bhubaneswar-751024 Sub: Issue of C Form for purchase of Non-GST Products on Inter-State basis Sir, In inviting a reference to the letter referred to above, I am directed to say that the communications annexed thereto were examined and the issues raised therein are clarified as follows:- 1. It was clarified very clearly in para 9 of the Circular No. 12539/CT dated 17.08.2017 that dealers including works contractors,

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ection (1) of Section 8 is registration under the CST Act. Consequent upon migration to the GST regime, the registration granted earlier under the CST Act became automatically invalid. 4. New registration can be granted under Section 7(1) of the Act only if a dealer is liable to pay tax on account of inter-state sales of the goods enumerated in clause (d) of Section 2 of the CST Act. Similarly, registration can also be granted to dealers who are liable to pay tax under the OVAT Act. Under no other circumstances, grant of registration can be considered. 5. Without registration, making inter-state purchase availing the concessional rate prescribed under sub-section (1) of Section 8 is simply not possible. 6. The recent clarification issued by

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m of power. On the other hand, the said clarification does not dispense with the requirement of registration under the Act for availing the rate prescribed in Section 8 (1). It is reiterated that registration under the Act is the primary condition for a dealer to avail the rate prescribed in Section 8 (1). Therefore, the dealers who are no more liable to pay tax under the CST Act or under the OVAT Act cannot be considered for grant of registration. Consequently, they cannot make inter-state purchase of any of these six goods against Form C. Therefore, it is hereby re-iterated that all the instructions contained in the CCT Circular No. 12539/CT dated 17.08.2017 stand intact even after issue of the above said clarification by Government of In

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Goods and Services Tax – GST – Dated:- 14-11-2017 – New Delhi, Nov 14 (PTI) – President Ram Nath Kovind said today that the introduction of Goods and Services Tax (GST) was a milestone and the new regime has reduced barriers between states, creating a more formal economy. Inaugurating the 37th India International Trade Fair (IITF) at Pragati Maidan here, he said the country is recognised as a bright spot of the global economy and the world has acknowledged the change in its business environment. Introduction of GST has been a milestone and it has broken down barriers between states. It has provided a boost to the creation of a common market and a more formal economy as well as a stronger manufacturing sector, Kovind said. Due to these effo

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Goods and Services Tax – Started By: – VANSH TOMAR – Dated:- 14-11-2017 Last Replied Date:- 15-11-2017 – Dear Experts,My client is a manufacturer , he purchased some stationery for office use such like paper A-4 ,Letter head, calculator, writing pad, pens, highlighter pen, etc.My query is that whether he is eligible for ITC on stationery items or not.Thanks in advance – Reply By Ramaswamy S – The Reply = ITC eligible.Used in the course of furtherance of business and not in the negative list. – Reply By Chhatra Jain – The Reply = I agree with Ramaswamyji. Any article or thing purchased for its use in business ITC is available.on it.itC – Reply By Ganeshan Kalyani – The Reply = Input tax credit is eligible on stationery if it used in course

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 14-11-2017 Last Replied Date:- 28-11-2017 – 23RD Council Meeting The GST Council held its 23rd Council meeting on 10.11.2017 at Guwahati. The decisions taken in that council meeting and the recommendations of the GST Council come in light. We can feel the major relief among business entities on the recommendations of the GST Council which are expected to come into force with effect from 15.11.2017 by which the Government will issue necessary notifications in this regard. Rate Changes The Committee recommended the reduction of tax rates as detailed below- The Council has recommended reduction in GST rate from 28% to 18% on goods falling in 178 headings at 4 digit level (including 4 tariff heading that are partially pruned).After these changes, only 50 items will attract GST rate of 28%; The Council has recommended in reduction in GST rate from 28% to 12%for- Wet grinders consisting of stone as grinder; Tanks and other a

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ngles of lac/shellac from 3% to NIL. Exemption The GST Council has recommended for exemption from IGST/GST in certain specified cases as detailed below- Exemption from IGST- On imports of lifesaving medicine supplied free of cost by overseas supplier for patients, subject to certification by DGHS of Centre or State and certain other conditions; On imports of goods (other than motor vehicles) under a lease agreement if IGST is paid on these lease amount; To extend IGST exemption presently applicable to skimmed milk power or concentrated milk on supplyingto distinct person for use in production of milk for distribution through dairy cooperatives to where such milk is distributed through companies; On imports of specified goods by a sports person of outstanding eminence, subject to specified conditions; Exemption from GST on specified goods, such as scientific or technical instruments, software, prototype supplied to public funded research institution or a university or IISC or IITs or NI

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GST of 5% without input tax credit; Restaurants in hotel premises having room tariff of ₹ 7500 and above per unit per day will attract GST of 18% with full input tax credit.This is applicable to single room also. Outdoor catering will continue to be at 18% with full input tax credit; GST on services by way of admission to protected monuments is exempted; GST on job work services in relation to manufacture of those handicraft goods in respect of which casual taxable person has been exempted from obtaining registration, to be reduced to 5% with full input tax credit. Rationalization The existing exemption entries with respect to services provided by Fair price shops to the Central Government, State Governments or Union Territories by way of sale of good grains, kerosene, sugar, edible oil etc., under Public Distribution System against consideration in the form of commission or margin, is being rationalized so as to remove ambiguity regarding list of items and the category of recip

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377; 1.5 crore per annum; (will be effected only after the amendment of CGST and SGST Acts) Returns The GST Council recommended the following in respect of filing of returns- All taxpayers would file return in Form GSTR 3B along with payment of tax by 20th of the succeeding month till March 2018; For filing of GSTR – 1, the taxpayers are divided into two categories – having annual turnover up to ₹ 1.5 crores and having annual turnover more than ₹ 1.5 crores; The GSTR -1 is to be filed on quarterly basis for the taxpayers having annual turnover up to ₹ 1.5 crores as detailed below- July 2017 to September 2017 – 31.12.2017; October 2017 to December 2017 – 15.02.2018; January 2018 to March 2018 – 30.04.2018. The GSTR – 1 is to be filed on monthly basis for the taxpayers having annual turnover more than ₹ 1.5 crore as detailed below- July 2017 to October 2017 – 31.12.2017; November 2017 – 10.01.2018; December 2017 – 10.02.2018; January 2018 – 10.03.2018; February 20

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Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 14-11-2017 – Under GST regime, head office of a company is treated as a distinct person requiring separate registration as input service distributor (ISD) if it intends to distribute the credit. In such a case, separate return is being prescribed in form GSTR-6 which is supposed to be filed monthly between the 10th to 13th of subsequent month. The invoices on which ITC is distributed by the ISD are filed by it in GSTR-6. These details will auto-populate in form GSTR-2A of the recipient unit, which when accepted will be included in GSTR-2. While GST is in its transitional phase as of now, there is no utility of GSTR-6, neither online nor offline. Therefore, ISDs are not able to fil

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he utility of GSTR-6 is not available and GSTR-2 are in process of filing and in some cases already filed, the above stated anomalies have serious effects. If the option of availing the ITC through manual filing in GSTR-2 is not given, whether the ITC legitimately available will lapse? If this facility is provided, how the correlation of ITC at ISD's end will be possible? This problem will particularly arise where the number of recipient units is on higher side. More the recipient units, more are the chances of errors. Suppose, the manual submission by recipient unit is allowed in GSTR-2 and the ISD return is not filed and the recipient unit I, III and IV showed the correct amounts; but unit II showed an incorrect amount. In such a case

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Goods and Services Tax – GST – By: – Ashwarya Agarwal – Dated:- 14-11-2017 – I The return filing process is to be further simplified in the following manner: 1. FORM GSTR 3B to be filed every month by ALL TAXPAYERS by 20th of the succeeding month till March, 2018; 2. FORM GSTR 1 to be filed to be filed in following manner till March, 2018 by taxpayer having: a. Annual Aggregate T/O upto 1.5 Crore – QUARTERLY basis: Period Dates Jul- Sep 31st Dec 2017 Oct- Dec 15th Feb 2018 Jan- Mar 30th April 2018 b. Annual Aggregate T/O more than 1.5 Crore – MONTHLY basis: Period Dates July – October 31st Dec 2017 November 10th Jan 2018 December 10th Feb 2018 January 10th Mar 2018 February 10th Apr 2018 March 10th May 2018 3. Filing of FORM GSTR-2 and FOR

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of services to Nepal and Bhutan are exempt from GST and have now been allowed to claim a refund of input tax credit paid, if any. 7. Extension of following due dates: Sl FORM and Details Original due date Revised due date 1 GST ITC-04 for the quarter July-September, 2017 25.10.2017 31.12.2017 2 GSTR-4 for the quarter July- September, 2017 18.10.2017 24.12.2017 3 GSTR-5 for July, 2017 20.08.2017 or 7 days from the last date of registration whichever is earlier 11.12.2017 4 GSTR-5A for July, 2017 20.08.2017 15.12.2017 5 GSTR-6 for July, 2017 13.08.2017 31.12.2017 6 TRAN-1 30.09.2017 31.12.2017 (One-time option of revision also to be given till this date) II Changes recommended in Composition Scheme 1. Uniform Tax rate of 1% for both Trader &

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with 90% or more fly ash content 6. Reduced from 12% to 5% – Fly Ash Brick, Desiccated coconut, Idli dosa batter, coir products 7. Reduced from 5% to nil – guar meal, khandsari sugar, dried vegetables IV Changes in GST Rates of Service W.e.f. 15th Nov 2017 1. Standalone Restaurant and Restaurants in hotel premises having room tariff < ₹ 7500 will attract GST of 5% without ITC. 2. Restaurants in hotel premises having room tariff of ₹ 7500 and above and Outdoor Catering will attract GST of 18% with ITC 3. In order to obviate dispute and litigation, it is proposed that irrespective of whether permanent transfer of Intellectual Property is a supply of goods or service.- (i) permanent transfer of Intellectual Property other than

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GST – 42/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 42/2017-Central Tax (Rate) New Delhi, the 14th November, 2017 G.S.R.1388 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June, 2017, namely:- In the said notification, – (1) in the Schedule, (i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely: – 8 0203, 0204, 0205, 0206, 0207, 0208, 0209 All goods, fresh or chilled 9 0202, 0203, 0204, 0205, 0206,

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or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] ; (iv) S. Nos. 23,24 and the entries thereof shall be omitted; (v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 30A 0504 All goods, fresh or chilled 30B 0504 All goods [other than fresh or chilled] other than those 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 I ] ; (vi) after S. No. 43 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other th

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ble [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 I] 46B 08 Dried makhana, whether or not shelled or peeled [other than those 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 I] ; (ix) in S. No. 77, in the entry in column (3), for the words Flour of potatoes the words Flour, powder, flakes, granules or pellets of potatoes , shall be substituted; (x) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 78A 1106 10 10 Guar meal ; (xi) after S. No. 87 and the entries relating thereto, the following s

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all be inserted, namely: – 136A 7113 Bangles of lac/ shellac ; (2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely: – (b) The phrase registered brand name means, – (A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered; (B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country. . 2. This notification shall come into force with effect from the 15th day of November, 2017. [F.No.354/320/2017-TRU] (Mohit Tewari) Under Secretary to the Government of India Note: – The principal notification No.2/2017-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 674(E), dated the 28th

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GST – 43/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 43/2017-Central Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1389 (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.4/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 676 (E), dated the 28th June, 2017, namely:- In the said

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GST – 44/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 44/2017-Central Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1390 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.5/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 677(E), dated the 2

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GST – 45/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 45/2017-Central Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1391(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) ( hereafter in this notification referred to as the said Act ), the Central Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the central tax leviable thereon under section 9 of the said Act, as in in excess of the amount calculated at the rate of 2.5 per cent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table- Table S.No. Name of the Institutions Description o

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retary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or (b) an institution registered with the Government of India in the 2[Department of Scientific and Industrial Research] and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods; (ii) The institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only; (iii) In the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supp

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nd will be used for stated purpose only; (ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. (2) The goods falling under (1) above shall not be transferred or sold by the institution for a period of five years from the date of installation. 3. Departments and laboratories of the Central Government and State Governments, other than a hospital (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (experimental purpose); (c) Computer software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d) Prototypes, the aggregate value of prototypes received by

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the Regional Cancer Centre registered with the Government of India, in the 3[Department of Scientific and Industrial Research] and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods; (ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only; (iii) in case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments o

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ed); (iii) in relation to a college, the Principal thereof (by whatever name called); (d) "hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment. 5[Explanation 2. – For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with effect from the 15th November, 2017.] 2. This notification shall come into force with effect from the 15th day of November, 2017. [F. No. 354/320/2017-TRU] (Ruchi Bisht) Under Secretary to Government of India ******************** Notes:- 1. Substituted vide Notification No 9/2018 Dated 25-01-2018 before it was read as, "Publ

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Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table. – GST – 46/2017 – Dated:- 14-11-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 46/2017-Central Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1405 (E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017-Central Tax (R

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on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]. ; (b) for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) S

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9 – ; (c) the item (iv) in column (3) and the entries relating thereto in columns (3), (4) and (5), shall be omitted; (d) in item (ix), in column (3), for the entry, the following entry shall be substituted, namely:- (ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having

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GST – 47/2017 – Dated:- 14-11-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 47/2017-Central Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1406 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-secti

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n to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force Nil Nil . 2. This notification shall come into force with effect from 15th of November, 2017. [F. No.354/173/2017 -TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Central Tax (Rate), dated the 28thJune, 2017, vide number G.S.R. 691 (E), dated the 28th June, 2017 and was last amended by notification No.32/2017 – Central Tax (Rate) dated the 13th October, 2017 vide number G.S.R. 1274(E). dated the 13th October, 2017. – Notification – C

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GST – 44/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 44/2017-Integrated Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1393 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-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. 667(E), dated the 28th June, 2017, namely:- In the said notification, – (1) in the Schedule, (i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely: – 8 0203, 0

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forceable 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 I ] ; (iv) S. Nos. 23,24 and the entries thereof shall be omitted; (v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 30A 0504 All goods, fresh or chilled 30B 0504 All goods [other than fresh or chilled] other than those 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 I ] ; (vi) after S. No. 43 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

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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 I] 46B 08 Dried makhana, whether or not shelled or peeled [other than those 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 I] ; (ix) in S. No. 77, in the entry in column (3), for the words Flour of potatoes the words Flour, powder, flakes, granules or pellets of potatoes , shall be substituted; (x) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 78A 11

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S. No. 136 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 136A 7113 Bangles of lac/ shellac ; (2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely: – (b) The phrase registered brand name means, – (A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered; (B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country. . 2. This notification shall come into force with effect from the 15th day of November, 2017. [F.No.354/320/2017-TRU] (Mohit Tewari) Under Secretary to the Government of India Note: – The principal notification No.2/2017- Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of Indi

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GST – 45/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 45/2017- Integrated Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1394 (E).- In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, 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.4/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vid

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GST – 46/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 46/2017-Integrated Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1395 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 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.5/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraord

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GST – 47/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 47/2017-Integrated Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1396 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) ( hereafter in this notification referred to as the said Act ), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the integrated tax leviable thereon under section 5 of the said Act, as in in excess of the amount calculated at the rate of 5 per cent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table- Table S.No. Name of the Institutions Descrip

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uty Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or (b) an institution registered with the Government of India in the 2[Department of Scientific and Industrial Research] and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods; (ii) The institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only; (iii) In the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to t

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poses and will be used for stated purpose only; (ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. (2) The goods falling under (1) above shall not be transferred or sold by the institution for a period of five years from the date of installation. 3. Departments and laboratories of the Central Government and State Governments, other than a hospital (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (experimental purpose); (c) Computer software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d) Prototypes, the aggregate value of prototypes rece

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ied to the Regional Cancer Centre registered with the Government of India, in the 3[Department of Scientific and Industrial Research], and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods; (ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only; (iii) in case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Exper

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ame called); (iii) in relation to a college, the Principal thereof (by whatever name called); (d) "hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment. 5[Explanation 2. – For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with effect from the 15th November, 2017.] 2. This notification shall come into force with effect from the 15th day of November, 2017. [F. No. 354/320/2017-TRU] (Ruchi Bisht) Under Secretary to Government of India ***************** Notes: 1. Substituted vide notification no. 10/2018 dated 25-1-2018, before it was read as, Publ

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Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on “handicraft goods” @ 5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table. – GST – 48/2017 – Dated:- 14-11-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 48/2017-Integrated Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1407 (E).- In exercise of the powers conferred by sub-section (1) of section 5, sub-section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the

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or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]. ; (b) for item (iii) in column (3) and the

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efrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 18 – ; (c) the item (iv) in column (3) and the entries relating thereto in columns (3), (4) and (5), shall be omitted; (d) in item (ix), in column (3), for the entry, the following entry shall be substituted, namely:- (ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of

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GST – 49/2017 – Dated:- 14-11-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 49/2017- Integrated Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1408 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Su

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dmission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force Nil Nil . 2. This notification shall come into force with effect from 15th of November, 2017. [F. No.354/173/2017 -TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 9/2017 – Integrated Tax (Rate), dated the 28thJune, 2017, vide number G.S.R. 684 (E), dated the 28th June, 2017 and was last amended by notification No.42/2017 – Integrated Tax (Rate) dated the 27th October, 2017 vide number G.S.R. 1338(E). dated the 27th October, 2017. – Noti

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GST – 41/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 41/2017-Central Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1387(E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017, namely:- In the said notification,- (A) in Schedule I – 2.5%,- (i) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely: – 1 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled] and put up

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he 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 potato

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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 than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60] Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unwork

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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 s

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eft 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 6309] Other made up textile articles, sets, of sale value not exceeding ₹ 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, 8411 Aircraft engines ; (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 el

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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, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) 32B 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared ; (v) in S. No. 43, for the entry in column (3) ,the entry Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders shall be substituted; (vi) for S. No. 44 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 p

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ping 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 6309] Other made up textile articles, sets of sale value exceeding ₹ 1000 per piece [ other than Worn clothing and other worn articles; rags] ; (xviii) after 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 wo

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les, 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; (xviii) 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.

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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

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er, 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, 2202 99 90 Other non-alcoholic beverages [other than tender 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, 2515 12 90 Marble and travertine, other than blocks 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

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rs 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 pedicurepreparations [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, i

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eparations 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); surfaceactive 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 con

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nals 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-extinguishe

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s, 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: –

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f 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

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reto, 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 20 Cartons, boxes and cases of non-corrugated paper or paper 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; (xl ix) 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 entr

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glomerated 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

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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 es 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, hemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar a

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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, w

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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 Al

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, 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, wind

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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 M

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her 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; piledrivers and pile-extractors; snow-ploughs and snowblowers ; (lxxxiv) in S. No. 335, for the entry in column (3), t

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ollowing 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

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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 suitable for use solely or principally with the apparatus of headings 8519 or 8521 ; (xcvii) in S. No. 383,

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cal 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, lampholders, 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 con

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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 te

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her 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, Xray tubes and other X-ray generators, high tension generators, control panels and desks

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ime 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 c

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s 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 9401 10 00] Seats (other than those of heading 9402), whether or 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

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l 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, n

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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 entriesshall be inserted, namely:- 452P Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software ; (D) in Schedule-IV-14%, – (i) S. Nos. 2, 3, 4, 5, 6,7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating thereto, shall be omitted; (ii) in S.No. 46, in column (3), for the words in the brackets, and Rear Tractor tyres , the words rear tractor tyres; and of a kind used on aircraft , shall be added; (iii) S. Nos. 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113 an

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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,

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