Author: admin_gst

seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.
43/2017 Dated:- 14-11-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
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-

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seeks to amend notification no. 5/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
44/2017 Dated:- 14-11-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
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 Min

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Concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
45/2017 Dated:- 14-11-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Rescinded vide Notification No. 11/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
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 t

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nstitution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India and such institution produces a certificate to that effect 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 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 c

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tution is registered with the Government of India in the 3[Department of Scientific and Industrial Research], which-
(i) 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 essential for research purposes 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

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nstitute)
(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.
(i) The goods are supplied 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 anima

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n declared by Parliament by law to be an institution of national importance;
(iii) a college maintained by, or affiliated to, a University;
(c) "Head" means –
(i) in relation to an institution, the Director thereof (by whatever name called);
(ii) in relation to a University, the Registrar thereof (by whatever name 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 app

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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.
46/2017 Dated:- 14-11-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
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 Minis

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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.
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 colum

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amenities, but without excluding any discount offered on the published charges for such unit.
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, gu

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Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.
47/2017 Dated:- 14-11-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
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 o

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g thereto, shall be omitted;
(c) after serial number 79 and the entries relating thereto, the following serial number and entries shall be inserted namely: –
(1)
(2)
(3)
(4)
(5)
“79A
Heading 9996
Services by way of admission 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 28thJ

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seeks to amend notification no. 2/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
44/2017 Dated:- 14-11-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
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.

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0303, 0304, 0305, 0306, 0307, 0308
All goods [other than fresh or chilled] and 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 ]” ;
(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

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ot, 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 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]
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

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de, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water”, shall be substituted;
(xv) after S. No. 103 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“103A
26
Uranium Ore Concentrate”;
(xvi) after 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

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Seeks to amend notification no. 4/2017- Integratedtax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.
45/2017 Dated:- 14-11-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
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 Governm

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seeks to amend notification no. 5/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
46/2017 Dated:- 14-11-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
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 mak

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Concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions.
47/2017 Dated:- 14-11-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Rescinded vide Notification No. 11/2022-Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
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 cal

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research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India and such institution produces a certificate to that effect 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 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

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) The institution is registered with the Government of India in the 3[Department of Scientific and Industrial Research], which-
(i) 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 essential for research purposes 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 an

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e (Cancer Institute)
(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.
(i) The goods are supplied 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 o

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n institution declared by Parliament by law to be an institution of national importance;
(iii) a college maintained by, or affiliated to, a University;
(c) "Head" means –
(i) in relation to an institution, the Director thereof (by whatever name called);
(ii) in relation to a University, the Registrar thereof (by whatever name 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

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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.
48/2017 Dated:- 14-11-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
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 inter

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onsumption 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 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 tak

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rovided 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.
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

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Seeks to amend notification No. 9/2017-IT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 12A & 12B.
49/2017 Dated:- 14-11-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
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 notifi

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ries relating thereto, shall be omitted;
(c) after serial number 82 and the entries relating thereto, the following serial number and entries shall be inserted namely: –
(1)
(2)
(3)
(4)
(5)
“82A
Heading 9996
Services by way of admission 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),

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Seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
41/2017 Dated:- 14-11-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
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)

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in respect of such brand 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 righ

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ds”,put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be inserted;
(ix) in S. No. 58, in the entry in column (3) , after the words “Meal, powder,” the words “Flour” , shall be inserted;
(x) S. No. 60 and the entries relating thereto shall be omitted;
(xi) in S. No. 66, in column (3), the words, “other than of seed quality” shall be omitted;
(xii) for S. No. 72 and the entries relating thereto, the following shall be substituted, namely:-
“72
1210 20 00
Hop cones, ground, powdered or in the form of pellets; lupulin” ;
(xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted, namely:-
“78
1404 [other than 1404 90 10, 1404 90 40, 1404 90

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kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur ” ;
(xviii) in S. No. 135, in column (3), after the words, figures and letters “natural boric acid containing not more than 85% of H3BO3” the brackets and words “(calculated on dry weight)” shall be inserted;
(xix) after S. No. 156 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“156A
2621
Fly Ash ” ;
(xx) for S. No. 189 and the entries relating thereto, the following shall be substituted, namely:-
“189
4011 30 00
New pneumatic tyres, of rubber of a kind used on aircraft”;
(xxi) after S. No. 197 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“197A
4107
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
197B

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ed 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. 219Aand 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 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,

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“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, 0402 99 20
Condensed milk” ;
(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, 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, whethe

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. 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 om

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hines, 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]” shal

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%,-
(i) S. No. 1, and the entries relating thereto, shall be omitted;
(ii) S. No. 10, and the entries relating thereto, shall be omitted;
(iii) in S. No. 12, for the entry in column (3), the entry “Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki,til chikki, til patti, til revdi, sugar makhana, groundnut sweets and gajak]” ,shall be substituted;
(iv) after S. No. 12 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“12A
1804
Cocoa butter, fat and oil
12B
1805
Cocoa powder, not containing added sugar or sweetening matter
12C
1806
Chocolates and other food preparations containing cocoa”;
(v) in S. No. 13, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
“1901
[other than 1901 20 00]
Malt extract, food preparations of flour, gr

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the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“16A
2101 11, 2101 12 00
Extracts, essences and concentrates of coffee, and 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 andsimilar 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, 2202 99 90
Other non-alcoholic beverages [other than tender coconut water]”;
(xii) after S. No. 26 and the entries relating thereto, the f

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ls 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

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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 entrie

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mely: –
“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 alloy

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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

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s 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; travellingbags, 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 e

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d 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

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703
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

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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
Block

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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 nonreflecting layer, but not otherwise worked
189D
7006 00 00
Glass of heading 7003, 7004 or

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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 ir

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teel” 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

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;
(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 hatracks, 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, let

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an, 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

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s, 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), 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 t

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hereto, the following serial number and the entries shall be inserted, namely: –
“369B
8484
Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals”;
(xci) in S. No. 375, for the entry in column (3), the entry “Electrical transformers, static converters (for example, rectifiers) and inductors” shall be substituted;
(xcii) after S. No. 376 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“376A
8506
Primary cells and primary batteries
376B
8512
Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
376C
8513
Portable electric lamps designed to function by their own source of energy (for example, d

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mber 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, 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

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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 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

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etal lined with insulating material”;
(cv) S. No. 410, and the entries relating thereto, shall be omitted;
(cvi) in S. No. 411, for the entry in column (3), the entry “Spectacles [other than corrective]; goggles including those for correcting vision” shall be substituted;
(cvii) after S. No. 411 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“411A
9005
Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy
411B
9006
Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539
411C
9007
Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
411D
9008
Image projectors, other than cinematographic; photographic (other than cinematographic) enlarger

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try “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, screens, examinations or treatment tables, chairs and the like
413B
9023
Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses”;
(cx) after S. No. 423 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“423A
9101
Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious meta

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ch parts” shall be substituted;
(cxiv) in S. No. 428, for the entry in column (3), the entry “Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements” shall be substituted;
(cxv) after S. No. 428 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“428A
9111
Watch cases and parts thereof”;
(cxvi) in S. No. 429, for the entry in column (3), the entry “Clock cases and cases of a similar type for other goods of this chapter, and parts thereof” shall be substituted;
(cxvii) after S. No. 429 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“429A
9113
Watch straps, watch bands and watch bracelets, and parts thereof”;
429B
9201
Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments
429C
9202
Other string musical ins

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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, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products(except coir mattresses), products wholly made of quilted textile materials and cotton quilts]” shall be substituted;
(cxxi) after

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try “Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools
[other than sports goods]” shall be substituted;
(cxxiv) after S. No. 441 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“441A
9508
Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]
441B
9602
Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin”;
(cxxv) after S. No. 448 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“448A
9611
Date, sealing or numbering stamps

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right in respect of Information Technology software” ;
(D) in Schedule-IV-14%, –
(i) S. Nos. 2, 3, 4, 5, 6,7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating thereto, shall be omitted;
(ii) in S.No. 46, in column (3), for the words in the brackets, “and Rear Tractor tyres”, the words “rear tractor tyres; and of a kind used on aircraft”, shall be added;
(iii) S. Nos. 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113 and the entries relating thereto, shall be omitted;
(iv) in S. No. 114, for the entry in column (3), the entry “Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]” shall be substituted;
(v) in S.No. 117, in column (3), the

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tries 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

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Seeks to amend notification No. 30/2017-Integrated Tax (Rate) dated 22.09.2017, so as to extend the benefit of IGST exemption, applicable in relation to supply of Skimmed milk powder, or concentrated milk for use in the production of milk distributed through dairy co-operatives to the companies that are registered under the Companies Act, 2013 also.
50/2017 Dated:- 14-11-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 50/2017-Integrated Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R. 1402 (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

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Seeks to amend notification no. 2/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
42/2017 Dated:- 14-11-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 42/2017-Union territory Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R. 1398 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, 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. 2/2017-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.

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fresh or chilled
22
0303,
0304,
0305,
0306,
0307,
0308
All goods [other than fresh or chilled] and 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 ]” ;
(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 actionab

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0714
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 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]
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]”;
(i

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pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water”, shall be substituted;
(xv) after S. No. 103 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“103A
26
Uranium Ore Concentrate”;
(xvi) after 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 bei

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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.
41/2017 Dated:- 14-11-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
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. 1397 (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,-

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nforceable right in respect of such brand 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

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eeled”, the words “,put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be inserted;
(ix) in S. No. 58, in the entry in column (3), after the words “Meal, powder,” the words “Flour” , shall be inserted;
(x) S. No. 60 and the entries relating thereto shall be omitted;
(xi) in S. No. 66, in column (3), the words, “other than of seed quality” shall be omitted;
(xii) for S. No. 72 and the entries relating thereto, the following shall be substituted, namely:-
“72
1210 20 00
Hop cones, ground, powdered or in the form of pellets; lupulin” ;
(xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted, namely:-
“78
1404 [other than 1404 90 10, 1404 90

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Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur ” ;
(xviii) in S. No. 135, in column (3), after the words, figures and letters “natural boric acid containing not more than 85% of H3BO3” the brackets and words “(calculated on dry weight)” shall be inserted;
(ix) after S. No. 156 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“156A
2621
Fly Ash ” ;
(xx) for S. No. 189 and the entries relating thereto, the following shall be substituted, namely:-
“189
4011 30 00
New pneumatic tyres, of rubber of a kind used on aircraft”;
(xxi) after S. No. 197 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“197A
4107
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
197B

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g 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 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:-

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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, 0402 99 20
Condensed milk” ;
(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, 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” ;

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hereto, 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 t

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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 en

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shall be omitted;
(ii) S. No. 10, and the entries relating thereto, shall be omitted;
(iii) in S. No. 12, for the entry in column (3), the entry “Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets and gajak]” ,shall be substituted;
(iv) after S. No. 12 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“12A
1804
Cocoa butter, fat and oil
12B
1805
Cocoa powder, not containing added sugar or sweetening matter
12C
1806
Chocolates and other food preparations containing cocoa”
(v) in S. No. 13, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
“1901
[other than 1901 20 00]
Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa o

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d the entries shall be inserted, namely: –
“16A
2101 11,2101 12 00
Extracts, essences and concentrates of coffee, and 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, 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, name

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uents 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) i

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ations, 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 inse

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hwork, 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 Chapte

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amely: –
“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

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ke), 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

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ns 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 entr

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s 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
Artic

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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

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asin 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 la

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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 num

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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 seri

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s, 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 t

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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

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(lxxxiv) in S. No. 335, for the entry in column (3), the entry “Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof” shall be substituted;
(lxxxv) in S. No. 361, for the entry in column (3), the entry “Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]” shall be substituted;
(lxxxvi) after S. No. 364 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“364A
8476
Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines”;
(

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lar in composition, put up in pouches, envelopes or similar packings; mechanical seals”;
(xci) in S. No. 375, for the entry in column (3), the entry “Electrical transformers, static converters (for example, rectifiers) and inductors” shall be substituted;
(xcii) after S. No. 376 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“376A
8506
Primary cells and primary batteries
376B
8512
Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
376C
8513
Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512”;
(xciii) in S. No. 379, for the entry in column (3), the entry “Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for

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s suitable for use solely or principally with the apparatus of headings 8519 or 8521″;
(xcvii) in S. No. 383, for the entry in column (3), the entry “Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]” shall be substituted;
(xcviii) after S. No. 383 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“383A
8526
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
383B
8527
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock”;
(xcix) after S. No. 384 and the entries relating thereto, the following serial numbers and the entries shall be inserted, name

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537
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), t

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1 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“411A
9005
Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy
411B
9006
Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539
411C
9007
Cinematographic cameras and projectors, whether or 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 micropro

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than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like
413B
9023
Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses”;
(cx) after S. No. 423 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“423A
9101
Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
423B
9102
Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101”;
(cxi) after S. No. 424 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“424A
9104
Instrument panel clocks and

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lowing serial number and the entries shall be inserted, namely: –
“428A
9111
Watch cases and parts thereof”;
(cxvi) in S. No. 429, for the entry in column (3), the entry “Clock cases and cases of a similar type for other goods of this chapter, and parts thereof” shall be substituted;
(cxvii) after S. No. 429 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“429A
9113
Watch straps, watch bands and watch bracelets, and parts thereof”;
429B
9201
Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments
429C
9202
Other string musical instruments (for example, guitars, violins, harps)
429D
9205
Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
429E
9206 00 00
Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
429F
9207
Musica

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n column (3), the entry “Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof” shall be substituted;
(cxx) in S. No. 438, for the entry in column (3), the entry “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]” shall be substituted;
(cxxi) after S. No. 438 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“438A
9405
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof

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usements; [other than travelling circuses and travelling menageries]
441B
9602
Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin”;
(cxxv) after S. No. 448 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“448A
9611
Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks”;
(cxxvi) in S. No. 449A, for the entry in column no. 3, the entry “Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wi

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d 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

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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

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Seeks to amend notification no. 4/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton
43/2017 Dated:- 14-11-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 43/2017-Union territory Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R. 1399 (E).- In exercise of the powers conferred by sub-section (3) 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 (

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Seeks to amend notification no. 5/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics
44/2017 Dated:- 14-11-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 44/2017-Union territory Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R. 1400 (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 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) the Central Government, on the recommendations of the

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warp without weft assembled by means of an adhesive (bolducs)”.
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.5/2017- Union territory 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. 714(E), dated the 28th June, 2017 and last amended vide notification No. 29/2017- Union territory Tax (Rate) dated 22nd September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1197(E), dated the 22nd September, 2017.
Notificati

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Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions
45/2017 Dated:- 14-11-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Rescinded vide Notification No. 11/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 45/2017-Union territory Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R. 1401 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 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 union territory tax leviable thereon under section 7 of t

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are supplied to or for –
(a) a public funded research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India and such institution produces a certificate to that effect 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 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;
(

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ifty thousand rupees in a financial year.
(1) The institution is registered with the Government of India in the 3[Department of Scientific and Industrial Research], which-
(i) 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 essential for research purposes 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 Government

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ents on Animals.
4.
Regional Cancer Centre (Cancer Institute)
(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.
(i) The goods are supplied 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

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y for the purposes of this Act;
(ii) an institution declared by Parliament by law to be an institution of national importance;
(iii) a college maintained by, or affiliated to, a University;
(c) "Head" means –
(i) in relation to an institution, the Director thereof (by whatever name called);
(ii) in relation to a University, the Registrar thereof (by whatever name 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.

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Seeks to amend notification No. 11/2017-UTT(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
46/2017 Dated:- 14-11-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 46/2017-Union Territory Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R. 1409 (E).- In exercise of the powers conferred by sub-section (1) of section 7, subsection (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and subsection (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

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ther 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 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 th

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arges 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.
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 pre

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Seeks to amend notification No. 12/2017-UTT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B
47/2017 Dated:- 14-11-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 47/2017- Union Territory Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R. 1410 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 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 amend

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l number 11B and the entries relating thereto, shall be omitted;
(c) after serial number 79 and the entries relating thereto, the following serial number and entries shall be inserted namely: –
(1)
(2)
(3)
(4)
(5)
“79A
Heading
9996
Services by way of admission 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 –

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Seeks to amend notification No. 50/2017-Customs dated 28.06.2017, so as to :exempt life saving drugs supplied free of cost; and exempt IGST on goods imported on lease.
85/2017 Dated:- 14-11-2017 Customs -Tariff
Customs
Miscellaneous Exemption Notifications
Cus
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 85/2017-Customs
New Delhi, the 14th November, 2017
G.S.R. 1403 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,1962 (52 of 1962) and sub-section (12) of section 3 of Customs Tariff Act,1975 (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the

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pplied free of cost by overseas supplier
Nil
Nil
104″;
(b) in the Annexure, after condition No. 103, the following conditions shall be inserted, namely: –
“104
If the importer at the time of import-
(a) the goods are imported by an individual for personal use;
(b) it is certified in the Form below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Government or the District Medical Officer/Civil Surgeon of the district, in each individual case, that the goods are lifesaving drugs or medicines (Regarding description, quantity and technical specificity); and
(c) furnishes an undertaking to the Deputy Commissioner of Customs or the Ass

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……. (quantity) for treatment period ………(months) and exemption from the payment of IGST is recommended.
Signature with date of Director General /
Deputy Director General /
Assistant Director General, Health Services, New Delhi or
Director of Health Services or
District Medical Officer/Civil Surgeon”.
[F.No.354/320/2017-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: The principal notification No.50/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 785(E), dated the 30th June, 2017 and last amended vide notification No.84/2017-Customs, dated the 08th November, 2017, published vide n

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Seeks to amend notification no. 1/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
43/2017 Dated:- 14-11-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 43/2017- Integrated Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R. 1392 (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017, namely:-In the said notification,-
(A) in Schedule I- 5%,-

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such brand 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 su

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ontainer and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be inserted;
(ix) in S. No. 58, in the entry in column (3) , after the words “Meal, powder,” the words “Flour” , shall be inserted;
(x) S. No. 60 and the entries relating thereto shall be omitted;
(xi) in S. No. 66, in column (3), the words, “other than of seed quality” shall be omitted;
(xii) for S. No. 72 and the entries relating thereto, the following shall be substituted, namely:-
“72
1210 20 00
Hop cones, ground, powdered or in the form of pellets; lupulin” ;
(xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted, namely:-
“78
1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]
Vegeta

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limed sulphur, precipitated sulphur and colloidal sulphur ” ;
(xviii) in S. No. 135, in column (3), after the words, figures and letters “natural boric acid containing not more than 85% of H3BO3” the brackets and words “(calculated on dry weight)” shall be inserted;
(ix) after S. No. 156 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“156A
2621
Fly Ash ” ;
(xx) for S. No. 189 and the entries relating thereto, the following shall be substituted, namely:-
“189
4011 30 00
New pneumatic tyres, of rubber of a kind used on aircraft”;
(xxi) after S. No. 197 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“197A
4107
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
197B
4112
Leather further prepared afte

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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 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

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ubber latex
“259B
9507
Fishing hooks
259C
9601
Worked corals other than articles of coral”;
(B) in Schedule II-12%,-
(i) S. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;
(ii) for S. No. 11 and the entries relating thereto, the following shall be substituted, namely:-
“11
0402 91 10, 0402 99 20
Condensed milk” ;
(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 91,1701 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 c

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ituted, 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 fol

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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 “Splint

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and the entries relating thereto, shall be omitted;
(iii) in S. No. 12, for the entry in column (3), the entry “Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets and gajak]” ,shall be substituted;
(iv) after S. No. 12 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“12A
1804
Cocoa butter, fat and oil
12B
1805
Cocoa powder, not containing added sugar or sweetening matter
12C
1806
Chocolates and other food preparations containing cocoa”;
(v) in S. No. 13, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
“1901 [other than 1901 20 00]
Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weigh

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mely: –
“16A
2101 11, 2101 12 00
Extracts, essences and concentrates of coffee, and 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, 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 9

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ils; 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 colu

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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
Organ

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stes 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

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ake 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 b

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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

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ubstances, 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 fo

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d 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

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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, th

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s, 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
M

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ther 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

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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 sh

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ry, 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

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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 extinguisher

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he entry in column (3), the entry “Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof” shall be substituted;
(lxxxv) in S. No. 361, for the entry in column (3), the entry “Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]” shall be substituted;
(lxxxvi) after S. No. 364 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“364A
8476
Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines”;
(lxxxvii) after S. No. 365 and

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pouches, envelopes or similar packings; mechanical seals”;
(xci) in S. No. 375, for the entry in column (3), the entry “Electrical transformers, static converters (for example, rectifiers) and inductors” shall be substituted;
(xcii) after S. No. 376 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“376A
8506
Primary cells and primary batteries
376B
8512
Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
376C
8513
Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512”;
(xciii) in S. No. 379, for the entry in column (3), the entry “Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or w

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principally with the apparatus of headings 8519 or 8521″;
(xcvii) in S. No. 383, for the entry in column (3), the entry “Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]” shall be substituted;
(xcviii) after S. No. 383 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“383A
8526
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
383B
8527
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock”;
(xcix) after S. No. 384 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“384A
8529
Parts sui

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, 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,

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hereto, the following serial numbers and the entries shall be inserted, namely: –
“411A
9005
Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy
411B
9006
Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539
411C
9007
Cinematographic cameras and projectors, whether or 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
Microsc

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ical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like
413B
9023
Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses”;
(cx) after S. No. 423 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“423A
9101
Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
423B
9102
Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101”;
(cxi) after S. No. 424 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“424A
9104
Instrument panel clocks and clocks of a similar type for

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entries shall be inserted, namely: –
“428A
9111
Watch cases and parts thereof”;
(cxvi) in S. No. 429, for the entry in column (3), the entry “Clock cases and cases of a similar type for other goods of this chapter, and parts thereof” shall be substituted;
(cxvii) after S. No. 429 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“429A
9113
Watch straps, watch bands and watch bracelets, and parts thereof”;
429B
9201
Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments
429C
9202
Other string musical instruments (for example, guitars, violins, harps)
429D
9205
Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
429E
9206 00 00
Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
429F
9207
Musical instruments, the sound of

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her furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof” shall be substituted;
(cxx) in S. No. 438, for the entry in column (3), the entry “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]” shall be substituted;
(cxxi) after S. No. 438 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“438A
9405
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or

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lling circuses and travelling menageries]
441B
9602
Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin”;
(cxxv) after S. No. 448 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“448A
9611
Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks”;
(cxxvi) in S. No. 449A, for the entry in column no. 3, the entry “Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks” shall be substituted;

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t”, 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 shaft

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ll be added;
(xiv) S. Nos. 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182, 183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries relating thereto, shall be omitted;
(xv) S. Nos. 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto, shall be omitted;
(xvi) in S.No. 228, for the entry “-” in column (2), the entry “Any Chapter” shall be substituted.
(E) in Schedule-V-3%,
in S. No. 13, for the words “of metal clad with precious metal”, the words and brackets “of metal clad with precious metal [other than bangles of lac/shellac]”, shall be substituted;
(F) in the explanation, in clause (ii), for sub-clause (b), the following shall be substituted, namely:-
“(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or no

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Iqra Roadways (India) Thru' Its Prop. & 3 Others Versus State of U.P. & 3 Others
GST
2017 (11) TMI 1032 – ALLAHABAD HIGH COURT – 2018 (8) G. S. T. L. 368 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 14-11-2017
Writ Tax No. 729 of 2017
GST
Hon'ble Abhinava Upadhya And Hon'ble Ashok Kumar, JJ.
For the Petitioner : Sanyukta Singh,Shubham Agrawal
For the Respondent : C.S.C.,A.S.G.I.,Ajay Kumar Singh
ORDER
Heard Shri Shubham Agrawal assisted by Miss Sanyukta Singh, learned counsel for the petitioners and Shri C.B. Tripathi, learned Special Counsel representing the respondents.
By means of the present writ petition the petitioners have sought the following relief :
“(a) Issue a Writ, Order or Direction in the nature of Certiorari quashing the seizure order dated 25.9.2017 (Annexure No. 1 to the writ petition) as well as the consequential notice dated 26.9.2017 (Annexure No. 2 to the writ petition) issued by the respondent no. 4.
(a-2) Issue a writ, order or

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e Central Goods and Services Tax Act, 2017 (C.G.S.T. ACT) and the goods which are purchased by them are duly accompanying with the requisite Tax Invoices, Bilty as well as E-Way Bill, therefore, the action of the respondent authorities in detaining and seizing the goods under Section 129(1) of the U.P. Goods and Services Tax Act, 2017 vide order dated 25.9.2017 is bad. Learned counsel for the petitioners has submitted that even the vehicle has also been seized by the respondent no. 4 after detention of the goods and, therefore, the entire action of the respondent authorities is wholly illegal, arbitrary as well as without jurisdiction.
Learned counsel for the petitioner has further submitted that the goods in question are duly accompanying the Tax Invoices, Bilty and value of consignment, except against two invoices, is below Rs. 50,000/-, therefore, there was no justification on the part of the respondent no. 4 to seize the same. He has further submitted that the respondent no. 4 was

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d in the present case. At the time of detention, the detaining authority has clearly mentioned in the detention memo that the necessary physical verification is required as the E-Way Bill, which was produced, was not relevant as the date and time mentioned have already expired. We find that on physical verification, the authority has found certain irregularities with regard to quality of the goods as well as quantity. It is further noticed that the goods which were covered with the documents have already been released by the respondent no. 4. However, the goods which were not accompanied with proper documents have been seized for which a notice under Section 129(3) of the U.P. G.S.T. Act has been issued on 26.9.2017 indicating therein the value of the goods and the demanded tax which has been calculated by the seizing authority at different rates as per the individual items/goods which is mentioned being Rs. 1,11,564/-.
Against the said proceedings the present writ petition has been f

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Notification seeking amendment of notification 19833-FIN-CT1-TAX-022-2017 dated 29.06.2017 bearing S.R.O.-296 of 2017 which exempts certain goods from GST U/S 11 of the OGST Act, 2017.
33011-FIN-CT1-TAX-0043/2017-S.R.O. No. 548/2017 Dated:- 14-11-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 14th November, 2017
S.R.O. No. 548/2017- In exercise of the powers conferred by sub-section (1) of Section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following further amendments in the notification of the Government of Odisha in the Finance Department 19833-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017, published in the Extraordinary issue No. 1134, of the Odisha Gazette, dated the 29th June, 2017 bearing S.R.O. No. 296/2017, namely:-
In the said notification, –
(1) in the Schedule,-
(i) for Serial

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0306, 0307, 0308
All goods, fresh or chilled
22.
0303, 0304, 0305, 0306, 0307, 0308
All goods [other than fresh or chilled] and 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 ]” ;
(iv) Serial Numbers 23, 24 and the entries thereof shall be omitted;
(v) after Serial Number 30, the following serial numbers and the entries against them 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 t

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: –
“46A.
0714
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 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]
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 A

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sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water” shall be substituted;
(xv) after Serial Number 103 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: –
“103A.
26
Uranium Ore Concentrate”;
(xvi) after Serial Number 136 and the entries relating thereto, the following serial number and the entries against it 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 May, 2017 under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on or after the 15t

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Amendment in the notification No 19841-FIN-CT1-TAX-0022-2017 dated 29.06.2017 bearing S.R.O. No. 298/2017 so as to include cotton under revere charge under section 9(3) of OGST Act, 2017.
33015-FIN-CT1-TAX-0043/2017-S.R.O. No. 549/2017 Dated:- 14-11-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 14th November, 2017
S.R.O. No. 549/2017- In exercise of the powers conferred by sub-section (3) of Section 9 of the Odisha Goods and Services

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