Author: admin_gst

Notification regarding last date for filing of return in FORM GSTR-3B
Va Kar/GST/07/2017- S.O. No. 131 Dated:- 14-11-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
14th November, 2017
S.O. No. 131- Dated – 14th November, 2017 In exercise of the powers conferred by section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Jharkhand Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date

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Jharkhand Goods and Services Tax (Twelfth Amendment) Rules, 2017
Va Kar/GST/07/2017- S.O. No. 130 Dated:- 14-11-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
14th November, 2017
S.O. No. 130- Dated – 14th November, 2017 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Jharkhand Goods and Services Tax (Twelfth Amendment) Rules, 2017.
(2) This notification shall be deemed to be effective from 15th November, 2017
2. In the Jharkhand Goods and Services Tax Rules, 2017, –
(i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:-
“Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies s

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ion, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(iv) after rule 107, the following rule shall be inserted, namely:-
“107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(v) after rule 109, the following rule shall be inserted, namely:-
“109A. Appointment of Appellate Authority- (1)Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Ser

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4), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time.”;
(b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: –
“Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time.”;
(vii) after the “FORM GST RFD-01”, the following forms shall be inserted, namely:-
FORM-GST-RFD-01 A
[See rules 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
1.
GSTIN/Temporary ID
 
2.
Legal Name
 
3.
Trade Name, if any
 
4.
Address
 
5.
Tax period (if applicable)
From To
6.
Amount of Refund Claimed(Rs.)
Act

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. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.  
Signature
Name –
Designation / Status
 
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.  
Signature Name –
Designation / Status
 
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.  
Signature
Name –
Designation / Status
 
SELF- DECLARATION [rule 89(2)(l)]
I/We ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with resp

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und under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
 
8. Verification
I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. 
I/We declare that no refund on this account has been received by me/us earlier.
Place
Date
Signature of Authorised Signatory
 (Name)
Designation/ Status
 
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amount to be claimed [(1×4/3)-2]
1
2
3
4
5
 
Statement- 3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

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To : 
Drop down: Taxpayer / Consumer Welfare Fund
13. 
Issued by:
 
14. 
Remarks:
 
15. 
Type of Order
Drop Down: RFD- 04/ 06/ 07 (Part A)
16. 
Details of Refund Amount (As per the manually issued Order):
 
 
[File.No Va Kar/GST/ 07/ 2017]
By the order of the Governor of Jharkhand,
K. K. Khandelwal,
Principal Secretary-cum Commissioner.
Note:- The principal rules were published in the Gazette of Jharkhand, vide notification S.O No. 28-State Tax, dated the 20thJune, 2017, and last amended vide notification S.O No. 122-State Tax, dated the 8th October, 2017.
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Notification regarding prescribing 2.5% concessional JGST rates on certain goods supplied to a specific public funded research institutes and subject to specified condition
S.O. No. 125-45/2017 State Tax (Rate) Dated:- 14-11-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
14th November, 2017
NOTIFICATION No-45/2017 State Tax (Rate)
S.O. No. 125- Dated -14th November, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) ( hereafter in this notification referred to as “the said Act”), the State Government, on being satisfied that it is necessary in the public interest to do so, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the State tax leviable thereon under section 9 of the said Act, as in excess of the amount calculated at the rate of 2.5 percent.,

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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 Department of Scientific and 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 t

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ered with the Government of India in the Department of Scientific and 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 instruments, apparatus, equipme

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hnical instruments, apparatus, equipment (including computers);
(b) accessories, parts, consumables and live animals (experimental purpose);
(c) Computer software, Compact Disc-Read Only Memory(CDROM), recorded magnetic tapes, microfilms, microfiches.
(i) The goods are supplied to the Regional Cancer Centre registered with the Government of India, in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods;
(ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only;
(iii) in case of supply of live animals for experimental purposes, the institution pr

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Notification regarding prescribing 2.5% concessional BGST rates on certain goods supplied to a specific public funded research institutes and subject to specified condition
S.O. 275- 45/2017-State Tax (Rate) Dated:- 14-11-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
14th November 2017
Notification No. 45/2017-State Tax (Rate)
S.O. 275, dated the 14th November 2017- In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”), the Governor of Bihar, 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 State tax leviable thereon under section 9 of the said Act, as in excess of the amount calculated at the rate of 2.5 percent., when supplied to

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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 Department of Scientific and 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

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overnment of India in the Department of Scientific and 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 instruments, apparatus, equipment (including c

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

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Amendment in Notification No. 35/ST-2 dated 30.06.2017 under HGST Act, 2017
126/ST-2 Dated:- 14-11-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 14th November, 2017
No. 126/ST-2.- In exercise of the powers conferred by sub-section (1) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following further amendments in the Haryana Government, Excise and Taxation Department, notification No. 35/ST-2, dated the 30th June, 2017, namely:-
Amendment
In the Haryana Government, Excise and Taxation Department, notification No. 35/ST-2, dated the 30th June, 2017,-
(A) in Schedule I- 2.5%,-
(i) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely: –
“1
0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210
All goods [other than fresh or chilled], and put up

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Number 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 Serial Number 23, in the entry in column (3) , after the word “frozen”, the words “, put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be inserted;
(vi) in Serial Number 26, for the entry in column (3), the

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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 Serial Number 58, in the entry in column (3), after the words “Meal, powder,” the words “Flour” , shall be inserted;
(x) Serial Number 60 and the entries relating thereto shall be omitted;
(xi) in Serial Number 66, in column (3), the words, “other than of seed quality” shall be omitted;
(xii) for Serial Number 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 Serial Number 78 and the entries relating thereto, the following shall be substituted namely:-
“78
1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]
Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nut

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n 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 Serial Number 156 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“156A
2621
Fly Ash ” ;
(xx) for Serial Number 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 Serial Number 197 and the entries relating thereto, the following serial number and the entries against them shall be inserted, namely:-
“197A.
4107
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
197B.
4112
Leather further prepared after tanning or crusting, including parchment-dressed

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ade up nets, of textile materials
218D.
5609
Products of coir” ;
(xxiii) after Serial Number 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 Serial Number 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 Serial Number 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 Serial Number 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“225A.
6815
Fly ash bricks

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“259A.
4016 or 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) Serial Numbers 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;
(ii) for Serial Number 11 and the entries relating thereto, the following shall be substituted namely:-
“11.
0402 91 10, 0402 99 20
Condensed milk”;
(iii) in Serial Number 14, in column (3), the words “and desiccated coconuts”, shall be omitted;
(iv) after Serial Number 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,

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“57A.
2804 40 10
Medical grade oxygen ” ;
(x) for Serial Number 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) Serial Numbers 71, 86, 87, 88 and the entries relating thereto shall be omitted;
(xii) for Serial Numbers 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 Serial Number 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) Serial Number 140, and the entries relating thereto shall be omitted;
(xv) in Serial Number 141, in column (3), after the words “specified or included”, the brackets and words “[other than produ

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90 00]” shall be inserted;
(xxii) in Serial Number 200, in column (3), for the words “Sewing machines”, the words and figures “Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines” shall be substituted;
(xxiii) after Serial Number 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 Serial Number 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 Serial Number 215 and the entries relating thereto, the following shall be substituted namely:-
“215.
9003
Frames and mountings for spectacles, goggles or the like, and par

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ely: –
(1)
(2)
(3)
“243.
Any Chapter
Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software”;
(C) in Schedule III-9%,-
(i) Serial Number 1, and the entries relating thereto, shall be omitted;
(ii) Serial Number 10, and the entries relating thereto, shall be omitted;
(iii) in Serial Number 12, for the entry in column (3), the entry “Sugar confectionery [other than mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets and gajak]” ,shall be substituted;
(iv) after Serial Number 12 and the entries relating thereto, the following serial numbers and the entries against them 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

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ts of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products”;
(viii) after Serial No. 16 and 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) Serial Numbers 18, 19 and 20 and the entries relating thereto, shall be omitted;
(x) in Serial Number 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 Serial Number 24 and th

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illed, including reconstituted tars”;
(xvi) in Serial Number 33, for the entry in column (3), the entry “Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]”shall be substituted;
(xvii) in Serial Number 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 Serial Number 54A, for the entry in column (3), the entry “Artists', students' or signboard painters' colours, modif

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be substituted, namely:-
“3306
Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]”;
(xxiv) after Serial Number 60 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“60A.
3307
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoopbatti, dhoop, sambhrani]”;
(xxv) in Serial Number 61, for entries 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,

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oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals”;
(xxvii) after Serial Number 62 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“62A.
3405
Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404”;
(xxviii) after Serial Number 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 Serial Number 72 and the entries re

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ii) after Serial Number 90 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“90A.
3813
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
90B.
3814
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers”;
(xxxiii) after Serial Number 94 and the entries relating thereto, the following serial numbers and the entries against them 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 Serial Number 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

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and (3), the following entries shall be substituted, namely:-
“4016
Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]”;
(xxxix) after Serial Number 123A and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“123B.
4017
Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber
123C.
4201
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material”;
(xl) in Serial Number 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, mapcases, ciga

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32 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“132A.
4303
Articles of apparel, clothing accessories and other articles of furskin”;
(xliv) in Serial Number 133, for the entry in column (3), the entry “Artificial fur and articles thereof” shall be substituted;
(xlv) after Serial Number 137 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“137A.
4410
Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards
137B.
4411
Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards
137C.
4412
Plywood, veneered panels and similar laminated wood
137D.
4413
Densified wood, in blocks, plates, strips, or

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le fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed” shall be substituted;
(xlix) in Serial Number 177 A, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
“6702
Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit”;
(l) after Serial Number 177A and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“177B.
6703
Wool or other animal hair or other textile materials, prepared for use in making wigs or the like
177C.
6704
Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included
177D.
6801
Setts, curbstones and flagstones, of natural stone (except slate)
177E.
6802
Worked monumental or building stone (except slate)

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ement, plaster or other mineral binders
180C.
6809
Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented”;
(lii) in Serial Number 181, for entries in column (3), the entry “Articles of cement, of concrete or of artificial stone, whether or not reinforced” shall be substituted;
(liii) after Serial Number182 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“182A.
6812
Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813
182B.
6813
Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like,

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y liners, architectural ornaments and other ceramic constructional goods”;
(lv) in Serial Number 185, for the entry in column (3), the entry “Ceramic pipes, conduits, guttering and pipe fittings” shall be substituted;
(lvi) after Serial Number 185 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“185A.
6907
Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
185B.
6909
Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods
185C.
6910
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
185D.
6914
Other ceramic articles”;
(lvii) after Serial Number 189 and the

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after Serial Number190 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“190A.
7011
Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like”;
(lix) after Serial Number 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“191A.
7014
Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked”;
(lx) after Serial Number 192 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“192A.
7016
Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded ligh

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ed, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motordriven fan or blower, and parts thereof, of iron or steel”;
(lxiv) after Serial Number 236 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“236A.
7324
Sanitary ware and parts thereof, of iron and steel”;
(lxv) in Serial Number 237, for the entry in column (3), the entry “Other cast articles of iron or steel” shall be substituted;
(lxvi) in Serial Number 238, for the entry in column (3), the entry “Other articles of iron or steel” shall be substituted;
(lxvii) after Serial Number 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 Serial Number 253, for

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“275A.
7615
All goods [other than table, kitchen or other household articles, of aluminium; Utensils]”;
(lxxiii) after Serial Number 301 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“301A.
8212
Razors and razor blades (including razor blade blanks in strips)”;
(lxxiv) after Serial Number 302 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“302A.
8214
Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor]”;
(lxxv) in Serial Number 303A, for entries 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, tr

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to, the following serial number and the entries shall be inserted, namely: –
“307A.
8310
Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405”;
(lxxviii) in Serial Number 316, for the entry in column (3), the entry “Turbo-jets, turbopropellers and other gas turbines [other than aircraft engines]”shall be substituted;
(lxxix) after Serial Number 317 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“317A.
8413
Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60]
317B.
8414
Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]”;
(lxxx) in Serial Number 320, for entries in columns (2) and (3

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for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers]”shall be substituted;
(lxxxiii) after Serial Number 327 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“327A.
8427
Fork-lift trucks; other works trucks fitted with lifting or handling equipment
327B.
8428
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
327C.
8429
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers
327D.
8430
Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or or

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ostage stamps, cigarette, food or beverage machines), including money changing machines”;
(lxxxvii) after Serial Number 365 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“365A.
8478
Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter”;
(lxxxviii) in Serial Number 366, for the entry in column (3), the entry “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]”shall be substituted;
(lxxxix) in Serial Number 369A, for the entry in column (3), the entry “Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws” shall be substituted;
(xc) after Serial Number 369A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“369B.
8484
Gaskets and similar joints of metal sheeting c

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the entry in column (3), the entry “Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks]”shall be substituted;
(xciv) in Serial Number 380, for the entry in column (3), the entry “Microphones and stands there for; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set” shall be substituted;
(xcv) after Serial Number 380 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“380A.
8519
Sound recording or reproducing appar

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ed, in the same housing, with sound recording or reproducing apparatus or a clock”;
(xcix) after Serial Number 384 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“384A.
8529
Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528
384B.
8530
Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)
384C.
8531
Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530”;
(c) after Serial Number 388 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“388A.
8536
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in elect

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ic 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 Serial Number 396, for the entry in column (3), the entry “Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes” shall be substituted;
(civ) after Serial Number 397 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“397A.
8547
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined wit

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hic) enlargers and reducers
411E.
9010
Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens
411F.
9011
Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection
411G.
9012
Microscopes other than optical microscopes; diffraction apparatus
411H.
9013
Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter
411-I.
9014
Direction finding compasses; other navigational instruments and appliances
411J.
9015
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders”;
(cviii) in Serial Number 412, for the entry in column (

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ding 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 Serial Number 424 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“424A.
9104
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels”;
(cxii) after Serial Number 425 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“425A.
9106
Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders)
425B.
9107
Time switches with clock or watch movement or with synchronous motor
425C.
9108
Watch movements, complete and assembled”;
(cxiii) in Serial

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tic pianos; harpsi-chords and other keyboard stringed instruments
429C.
9202
Other string musical instruments (for example, guitars, violins, harps)
429D.
9205
Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
429E.
9206 00 00
Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
429F.
9207
Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
429G.
9208
Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments
429H.
9209
Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls f

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esses), products wholly made of quilted textile materials and cotton quilts]”shall be substituted;
(cxxi) after Serial Number 438 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“438A.
9405
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]”;
(cxxii) after Serial Number 440 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“440A.
9505
Festive, carnival or other enterta

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he 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 Serial Number 449A, for the entry in column (3), the entry “Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks” shall be substituted;
(cxxvii) after Serial Number 449A and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“449B.
9617
Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners
449C.
9618
Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing”;
(cxxviii) after Serial Number 452-

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(iv) in serial number 114, under column (3), for the existing entry, the following entry shall be substituted, namely,- “Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]”;
(v) in serial number 117, under 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) serial numbers 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries thereagainst shall be omitted;
(vii) in serial number 135, under column (3), for the existing entry, the following entry shall be substituted, namely,- “Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal jo

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, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries thereagainst, shall be omitted;
(xv) serial numbers 216, 217, 218, 220, 221, 222, 225, 226 and entries thereagainst shall be omitted;
(xvi) in serial number 228, under column (2), the following entry shall be inserted, namely,- “Any Chapter”.
(E) In Schedule-V-1.5%, in serial number 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]”, ;
(F) In the explanation, in clause (ii), for item (b), the following item shall be substituted, namely:-
“(b) The phrase “registered brand name” means,-
(A) A brand registered as on the 15th May, 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;
(B) A brand registered as on the 15th May, 2017 or thereafter under the Copyright Act, 1957 (14 of 1957);
(C) a brand registered as on the 15th May, 20

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seeks to amend notification no. 42017-State tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charges.
F-10-92/2017/CT/V (165)-43/2017-State Tax (Rate) Dated:- 14-11-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 43/2017-State Tax (Rate)
Naya Raipur, 14th November, 2017
No. F-10-92/2017/CT/V (165) – In exerci

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Seeks to amend notification no. 52017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction
F-10-92/2017/CT/V (166)-44/2017-State Tax (Rate) Dated:- 14-11-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 44/2017-State Tax (Rate)
Naya Raipur, 14th November, 2017
No. F-10-92/2017/CT/V (166) – In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendme

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Waiver the late fee payable any registered person for failure to furnish the return in FORM GSTR-3B.
Va Kar/GST/07/2017-S.O. No. 139 Dated:- 14-11-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
GOVERNMENT OF JHARKHAND
COMMERCIAL TAXES DEPARTMENT
–
NOTIFICATION
14th November, 2017
S.O. No. 139- Dated – 14th November, 2017 In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of October, 2017 o

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Jharkhand Goods and Service Tax Rules, 2017
09/2017-GST Dated:- 14-11-2017 Jharkhand SGST
GST – States
GOVERNMENT OF JHARKHAND
COMMERCIAL TAXES DEPARTMENT
File No.- Va. Kar/GST/16/2017-4167
Ranchi, Dated-14-11-2017
Order No. 09/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Jharkhand Goods and Service Tax Rules, 2017
In

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Jharkhand Goods and Service Tax Rules, 2017
10/2017-GST Dated:- 14-11-2017 Jharkhand SGST
GST – States
GOVERNMENT OF JHARKHAND
COMMERCIAL TAXES DEPARTMENT
File No.- Va. Kar/GST/16/2017 4168
Ranchi, Dated- 14-11-2017
Order No. 10/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Jharkhand Goods and Service Tax Rules, 2017

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Seeks to amend notification no. 4/2017- No.FD 48 CSL 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 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
GOVERNMENT OF KARNATAKA
FINANCE SECRETARIAT
NOTIFICATION (43/2017)
NO. FD 48 CSL 2017,
BENGALURU, DATED: 14-11-2017
In exercise of the powers conferred by sub-section (3) of section 9 of the Karnataka Goods and Services Ta

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Seeks to amend notification no. 5/2017- No.FD 48 CSL 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 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (44/2017)
NO. FD 48 CSL 2017,
BENGALURU, DATED: 14-11-2017
In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby makes the following further amendments in the Notification (05/2017) No. FD 48 CSL 2017, dated 29th June,2017, published

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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 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (45/2017)
NO. FD 48 CSL 2017,
BENGALURU, DATED: 14-11-2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this Notification referred to as “the said Act”), the Government of Karnataka, 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 State tax leviable thereon under section 9 of the said Act, as in excess of the amount calculated at the rate of 2.5 percent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table,

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rgy 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 Department of Scientific and 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 re

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duces, 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
Scientific and technical instruments, apparatus, equipment (including computers); accessories, parts, consumables and live animals (experimental purpose);

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

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Goods and Services Tax – TN GST Act, 2017 – Goods Exempt from State Tax – Amendments – Notification – Issued
G.O. (Ms) No. 158 Dated:- 14-11-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 158
Dated: 14.11.2017
Aippasi- 28
Thiruvalluvar Aandu, 2048
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 1 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following amendments to the Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-5)/2017, published at pages 68-75 in Part II-section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29 June, 2017, namely:-
AMENDMENTS
In the said notification, –
(1) in the Schedule,
(i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted,

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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 right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]”;
(vi) after S. No. 43 and the entries relating thereto, the follow

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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 the entry in column (3), for the words “Flour of potatoes” the words “Flour, powder, flakes, granules or pellets of potatoes”, shall be substituted;
(x) after S. No. 78 and the entri

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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 any other country.”.
2. This notification shall come into force with effect from the 15th day of November, 2017.
Dr. C. CHANDRAMOULI
ADDITIONAL CHIEF SECRETARY TO GOVERNMENT (FAC)
Noti

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Goods and Service Tax – TN GST Act, 2017 – Reverse charge on certain specified supply of goods – Amendments – Notification – Issued
G.O. (Ms) No. 159 Dated:- 14-11-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 159
Dated: 14.11.2017
Aippasi- 28
Thiruvalluvar Aandu, 2048
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 9 of the Tamil Nadu Goods and Services Tax A

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Goods and Service Tax – TN GST Act, 2017 – Supplies of goods in respect of which no refund of unutilised Input Tax Credit shall be allowed – Amendments – Notification – Issued
G.O. (Ms) No. 160 Dated:- 14-11-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 160
Dated: 14.11.2017
Aippasi- 28
Thiruvalluvar Aandu, 2048
NOTIFICATION
In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendments to the Commercial Taxes

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Goods and Services Tax – TN GST Act, 2017 – State Tax on specified goods supplied to specified institutions – Amendments – Notification – Issued
G.O. (Ms) No. 161 Dated:- 14-11-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 161
Dated: 14.11.2017
Aippasi- 28
Thiruvalluvar Aandu, 2048
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), (hereafter in this notification referred to as "the said Act"), the Governor of Tamil Nadu, 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 so much of the state tax leviable thereon under section 9 of the said Act, as in excess of the amount calculated at the rate of 2.5 per cent., when supplied to

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e 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 Department of Scientific and 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 t

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rnment of India in the Department of Scientific and 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 instruments, apparatus, equipment (including com

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

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Goods and Services Tax – TN GST Act, 2017 – Rate of State Tax on services – Amendments – Notification – Issued
G.O. (Ms) No. 162 Dated:- 14-11-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 162
Dated: 14.11.2017
Aippasi- 28
Thiruvalluvar Aandu, 2048
NOTIFICATION
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 Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, 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 to the Commercial Taxes and Registration Department Notification No. II(2)/CTR/532(d-14)/2017, published at pages 85 to 119 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary,

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

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

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Goods and Services Tax – TN GST Act, 2017 – Services exempt from State Tax – Amendments – Notification – Issued
G.O. (Ms) No. 163 Dated:- 14-11-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 163
Dated: 14.11.2017
Aippasi- 28
Thiruvalluvar Aandu, 2048
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, 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 to the Commercial Taxes and Registration Depa

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Rates of the State tax on goods – Amendments – Notification – Issued
G.O. (Ms) No. 157 Dated:- 14-11-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 157
Dated: 14.11.2017
Aippasi- 28
Thiruvalluvar Aandu, 2048
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following amendments to the Commercial Taxes and Registration Department Notification No.II (2)/CTR/532 (d-4)/2017, published at pages 3-68 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June, 2017, namely:-
AMENDMENTS
In the said notification-
(A) in Schedule I- 2.5%,-
(i) for S. No. 1 and the entries relating thereto, the following shall be su

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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] andput up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be substituted;
(v) in S. No. 23, in the entry in column (3), after the word “frozen”, the words “, put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in t

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me 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 9060]
Vegetable products not elsewhere specified or included such as, Cotton linters, Soap n

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

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;
(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 ash aggregate with 90 percent or more fly ash content”;
(xxvii) after S. No. 230 and the entrie

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(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” ;
(v) in S. No. 43, for the entry in column (3), the entry “Yeasts (active and inactive); other single cell micro-organisms, dead (but no

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hether or not concentrated or solid, fountain pen ink, ball pen ink” ;
(xi) S. No. 71, 86, 87, 88 and the entries relating thereto shall be omitted;
(xii) for S. Nos. 89, 90 and the entries relating thereto, the following shall be substituted, namely:-
“89
4202 22 20
Hand bags and shopping bags, of cotton
90
4202 22 30
Hand bags and shopping bags, of jute”;
(xiii) in S. No. 139, in column (3), after the words “with rubber or plastics”, the brackets and words “[other than jute twine, coir cordage or ropes]” shall be inserted;
(xiv) S. No. 140, and the entries relating thereto shall be omitted;
(xv) in S. No. 141, in column (3), after the words “specified or included”, the brackets and words “[other than products of coir]” shall be inserted;
(xvi) S. No. 152, and the entries relating thereto shall be omitted;
(xvii) for S. No. 171 and the entries relating thereto, the following shall be substituted, namely:-
“171
63[other than 6309]
Other made up textile articles, sets of

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e substituted;
(xxiii) after S. No. 201 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“201A
8509
Wet grinder consisting of stone as a grinder”;
(xxiv) after S. No. 207 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“207A
8710
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles”;
(xxv) for S. No. 215 and the entries relating thereto, the following shall be substituted, namely:-
“215
9003
Frames and mountings for spectacles, goggles or the like, and parts thereof”;
(xxvi) in S. No. 216, in column (3), after the word “corrective”, the brackets and words “[other than goggles for correcting vision]” shall be inserted;
(xxvii) in S. No. 221, for the entry in column (3) ,the entry “Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or i

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gar confectionery [other than mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets and gajak]” ,shall be substituted;
(iv) after S. No. 12 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“12A
1804
Cocoa butter, fat and oil
12B
1805
Cocoa powder, not containing added sugar or sweetening matter
12C
1806
Chocolates and other food preparations containing cocoa”;
(v) in S. No. 13, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
“1901 [other than 1901 20 00]
Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of h

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e 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 90
Marble and travertine, other than blocks
26B
2516 12 00
Granite, other than blocks”;
(xiii) S. No. 27, and the ent

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the entry in column (3), the entry “Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes”shall be substituted;
(xviii) in S. No. 54A, for the entry in column (3), the entry “Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings”shall be substituted;
(xix) S. No. 55, and the entries relating thereto, shall be omitted;
(xx) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“57A
3303
Perfumes and toilet waters”;
(xxi) in S. No. 58, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
“3304
Beauty or make-up preparations and preparation

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room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoopbatti, dhoop, sambhrani]”;
(xxv) in S. No. 61, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
“3401
Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent”;
(xxvi) after S. No. 61 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“61A
3402
Organic surface-active agents (other than soap); surface active preparations, washing preparations (including auxiliary washing prepa

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ellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404″;
(xxviii) after S. No. 71 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“71A
3602
Prepared explosives, other than propellant powders; such as Industrial explosives”;
(xxix) after S. No. 72 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“72A
3604
Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles”;
(xxx) after S. No. 73 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“73A
3606
Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters”;
(xxxi) after S. No. 89 and the ent

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eum oils or oils obtained from bituminous minerals
94B
3820
Anti-freezing preparations and prepared de-icing fluids”;
(xxxiv) after S. No. 104 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“104A
3918
Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics”;
(xxxv) after S. No. 107 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“107A
3922
Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics”;
(xxxvi) in S. No. 111, for the entry in column (3), the entry “Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]” shall be substituted;
(xxxvii) after S. No. 121 and the entries relating thereto, the following seri

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, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]”shall be substituted;
(xli) after S. No. 124 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“124A
4203
Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports]
124B
4205
Other articles of leather or of composition leather
124C
4206
Articl

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or other organic substances, other than specified boards
137C
4412
Plywood, veneered panels and similar laminated wood
137D
4413
Densified wood, in blocks, plates, strips, or profile shapes
137E
4414
Wooden frames for paintings, photographs, mirrors or similar objects
137F
4418
Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
137G
4421
Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware”;
(xlvi) after S. No. 150 and the entries relating thereto, the following serial number and the entry shall be inserted, namely: –
“150A
4814
Wall paper and similar wall coverings; window transparencies of paper”;
(xlvii) after S. No. 153 and the entries relating thereto, the following serial number and the entry shall be inserted, namely: –
“153A
4819 20
Cartons, boxes and cases of non-corrugated paper or pa

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ts, curbstones and flagstones, of natural stone (except slate)
177E
6802
Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone]
177F
6803
Worked slate and articles of slate or of agglomerated slate”;
(li) after S. No. 180 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“180A
6807
Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)
180B
6808
Panels, boards, tiles, blocks and similar articles of vegetabl

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s, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials
182C
6814
Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials
182D
6815
Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content]
182E
6901
Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths”;
(liv) after S. No. 184 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“184A
6904
Ceramic flooring blocks, support or filler tiles and

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189 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“189A
7003
Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
189B
7004
Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
189C
7005
Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
189D
7006 00 00
Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials
189E
7007
Safety glass, consisting of toughened (tempered) or laminated glass
189F
7008
Multiple-walled insulating units of glass
189G
7009
Glass mirrors, whether or not framed, including rear-view mirrors”;
(lviii) after S

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r 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, gasrings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]” shall be substituted;
(lxiii) after S. No. 235 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“235A
7322
Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heater

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“7419
Other articles of copper”;
(lxix) in S. No. 262, for the entry in column no. 3, the entry “Unwrought Aluminium” shall be substituted;
(lxx) in S. No. 271, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
“7610
Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures”;
(lxxi) in S. No. 275, for the entry in column (3), the entry “Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated” shall be substituted;
(lxxii) after S. No. 275 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“275A
7615
All goods [other than table, kitchen or other household articles, of aluminium; Utensils]”;
(lxx

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al; automatic door closers of base metal”;
(lxxvi) after S. No. 303A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“303B
8303
Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal
303C
8304
Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 303D 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal”;
(lxxvii) after S. No. 307 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“307A
8310
Sign-plates, name-plates, address-plates and similar plates, numbers, lett

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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 thanSolar water heater and system]”;
(lxxxi) in S. No. 324, for the entry in column (3), the entry “Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds” shall be substituted;
(lxxxii) in S. No. 325, for the entry in column (3), the entry “Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than an

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42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof” shall be substituted;
(lxxxv) in S. No. 361, for the entry in column (3), the entry “Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]” shall be substituted;
(lxxxvi) after S. No. 364 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“364A
8476
Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines”;
(lxxxvii) after S. No. 365 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“365A
8478
Machinery for preparing or

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, static converters (for example, rectifiers) and inductors” shall be substituted;
(xcii) after S. No. 376 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“376A
8506
Primary cells and primary batteries
376B
8512
Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
376C
8513
Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512”;
(xciii) in S. No. 379, for the entry in column (3), the entry “Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other

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on (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]” shall be substituted;
(xcviii) after S. No. 383 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“383A
8526
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
383B
8527
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock”;
(xcix) after S. No. 384 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“384A
8529
Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528
384B
8530
Electrical signalling, safety or traffic control equ

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ricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517″;
(ci) in S. No. 390, for the entry in column (3), the entry “Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]” shall be substituted;
(cii) in S. No. 395, for the entry in column (3), the entry “Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors” shall be substituted;
(ciii) in S. No. 396, for the entry in column (3), the entry “Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrica

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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 cine photomicrography or micro-projection
411G
9012
Microscopes other than optical microscopes; diffraction apparatus
411H
9013
Liquid crystal devices not constituting articles provided for more speci

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rs, control panels and desks, screens, examinations or treatment tables, chairs and the like
413B
9023
Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses”;
(cx) after S. No. 423 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“423A
9101
Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
423B
9102
Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101”;
(cxi) after S. No. 424 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“424A
9104
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels”;
(cxii) after S. No. 425 and the entries relating thereto, the following serial numbers and the ent

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y “Clock cases and cases of a similar type for other goods of this chapter, and parts thereof” shall be substituted;
(cxvii) after S. No. 429 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“429A
9113
Watch straps, watch bands and watch bracelets, and parts thereof”;
429B
9201
Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments
429C
9202
Other string musical instruments (for example, guitars, violins, harps)
429D
9205
Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
429E
9206 00 00
Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
429F
9207
Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
429G
9208
Musical boxes, fairground organs, m

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

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d articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin”;
(cxxv) after S. No. 448 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“448A
9611
Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks”;
(cxxvi) in S. No. 449A, for the entry in column no. 3, the entry “Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks” shall be substituted;
(cxxvii) after S. No. 449A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“449B
9617

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77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113 and the entries relating thereto, shall be omitted;
(iv) in S. No. 114, for the entry in column (3), the entry “Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]”shall be substituted;
(v) in S.No. 117, in column (3), the words, figures and brackets “concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]” shall be omitted;
(vi) S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries relating thereto, shall be omitted;
(vii) in S.No. 135, for the entry in column (3), the entry “Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels a

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193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries relating thereto, shall be omitted;
(xv) S. Nos. 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto, shall be omitted;
(xvi) in S.No. 228, for the entry “-“in column (2), the entry “Any Chapter” shall be substituted.
(E) in Schedule-V-1.5%, in S. No. 13, for the words “of metal clad with precious metal”, the words and brackets “of metal clad with precious metal[other than bangles of lac/shellac]”, shall be substituted;
(F) in the explanation, in clause (ii), for sub-clause (b), the following shall be substituted, namely:-
“(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;
(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);
(C) a b

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Amendments in the Notification of the Government in the Finance Department, No. MGST.1017/C.R.104 (a)/Taxation.-1 [No.1/2017- State Tax (Rate)], dated the 29th June 2017
41/2017-State Tax (Rate) Dated:- 14-11-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya
Mumbai 400 032, dated the 14th November 2017
NOTIFICATION
Notification No. 41/2017-State Tax (Rate)
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST.1017/C.R.202 (a)/ Taxation-1.-In exercise of the powers conferred by sub-section (5) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the “said Act”), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government in the Finance Department, No. MGST.1017/C.R.104 (a)/Taxation.-1 [No.1/2017- State Tax (Rate)], dated the

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प्राधिà¤â€¢Ã Â¥Æ’त प्रà¤â€¢Ã Â¤Â¾Ã Â¤Â¶Ã Â¤Â¨
महाराष्ट्र शासनानà¥â€¡ महाराष्ट्र à¤â€¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â®Ã Â¤Â¾Ã Â¤â€šà¤¨à¥à¤µà¤¯à¥â€¡ तयार à¤â€¢Ã Â¥â€¡Ã Â¤Â²Ã Â¥â€¡Ã Â¤Â²Ã Â¥â€¡
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ollowing further amendments in the notification of the
Government in the Finance Department, No. MGST.1017/C.R.104 (a)/Taxation.-1 [No.1/2017- State
Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Part
IV-B, Extra-Ordinary No.183, dated the 29th June 2017, namely :—
(१)
भाà¤â€” चार -ब-३७४-१
२
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” चार -ब, नà¥â€¹Ã Â¤ÂµÃ Â¥ÂÃ Â¤Â¹Ã Â¥â€¡Ã Â¤â€šà¤¬à¤° १४, २०१७ / à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿Ã Â¤â€¢ २३, शà¤â€¢Ã Â¥â€¡ १९३९
1. In the said notification, –
(A) in Schedule I-2.5%,ۥ
(i) for S. No. 1 and the entries relating thereto, the following shall be
substituted, namely:
“1

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bject to the conditions as in the ANNEXURE]”;
S. Nos. 3,4,5, 6 and the entries relating thereto shall be omitted;
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;
in S. No. 23, in the entry in column (3), after the word “frozen”, the words “, put up
in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a
court of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone
voluntarily],

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pect of such brand name has been foregone
voluntarily], subject to the conditions as in the ANNEXURE”, shall be
substituted;
in S. No. 27, for the entry in column (3), the entry “Cashew nuts, whether or not
shelled or peeled, desiccated coconuts ” shall be substituted;
(viii) in S. No. 30, in the entry in column (3), after the words “shelled or peeled”, the
words, “put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a
court of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone
voluntarily], subject to the conditions as in the ANNEXURE”, shall be
inserted;
in S. No. 58, in the entry in column (3), after the words “Meal, powder,” the words
“Flour”, shall be inserted;
(ix)
(x)
S. No. 60 and the entries relating thereto shall be omitted;
(xi)
(xii)
in S. No. 66, in column (3), the wor

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uffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til
revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa” shall be
substituted;
in S. No. 100 A, in column (3), after the words “Roasted Gram”, the words “,idli/dosa
batter, chutney powder” shall be inserted;
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” चार -ब, नà¥â€¹Ã Â¤ÂµÃ Â¥ÂÃ Â¤Â¹Ã Â¥â€¡Ã Â¤â€šà¤¬à¤° १४, २०१७ / à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿Ã Â¤â€¢ २३, शà¤â€¢Ã Â¥â€¡ १९३९
(xvii) for S. No. 111 and the entries relating thereto, the following shall be substituted,
namely:-
“111 2503 Sulphur of all kinds, other than sublimed sulphur,
precipitated sulphur and colloidal sulphur”;
(xviii) in S. No. 135, in column (3), after the

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sheep or lamb,
without wool on, whether or not split, other than leather of
heading 4114
Leather further prepared after tanning or crusting,
including parchment-dressed leather, of other animals,
without wool or hair on, whether or not split, other than
leather of heading 4114
Chamois (including combination chamois) leather; patent
leather and patent laminated leather; metallised leather
4115 Composition leather with a basis of leather or leather fibre,
in slabs, sheets or strip, whether or not in rolls; parings and
other waste of leather or of composition leather, not suitable
for the manufacture of leather articles; leather dust, powder
and flour”;
(xxii) after S. No. 218A and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“218B 5607
Jute twine, coir cordage or ropes
218C
5608
Knotted netting of twine, cordage or rope; made up fishing
nets and other made up nets, of textile materials
218D
5609
Products of

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er S. No. 224 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“224A 6309 Worn clothing and other worn articles; rags
”
(xxvi) after S. No. 225 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“225A 6815
Fly ash bricks or fly ash aggregate with 90 percent or more
fly ash content” ;
(xxvii) after S. No. 230 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: —
“230A 8407 10 00, 8411
Aircraft engines”;
(xxviii) in S. No. 234A, for the entry in column (3), the entry “E-waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic
equipment listed in Schedule I of the E-Waste (Management) Rules, 2016
(published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016),
whole or in part if discarded as waste by the consumer or bulk consumer” shall be
su

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be omitted;
(ii)
for S. No. 11 and the entries relating thereto, the following shall be substituted,
namely:ۥ
“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)
(v)
(vi)
after S. No. 32 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely:ۥ
“32A 1701 91,
1701 99
32B
1902
All goods, including refined sugar containing added
flavouring or colouring matter, sugar cubes (other than
those which attract 5% or nil GST)
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”;
in S. No. 43, for the entry in column (3), the entry “Yeasts (active and inactive);
other single cell micro-organisms, dead (but not including vaccines of heading
3002); prepa

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or not concentrated or solid, fountain pen
ink, ball pen ink”;
(xi)
(xii)
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” चार -ब, नà¥â€¹Ã Â¤ÂµÃ Â¥ÂÃ Â¤Â¹Ã Â¥â€¡Ã Â¤â€šà¤¬à¤° १४, २०१७ / à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿Ã Â¤â€¢ २३, शà¤â€¢Ã Â¥â€¡ १९३९
S. No. 71, 86, 87, 88 and the entries relating thereto shall be omitted;
७
for S. Nos. 89, 90 and the entries relating thereto, the following shall be
substituted, namely:ۥ
“89
90
4202 22 20
4202 22 30
Hand bags and shopping bags, of cotton
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;
(xi

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ackets and figures”; Parts [8432 90]” shall be inserted;
in S. No. 197, in column (3), after the words and figures “of heading 8437″, the
word, brackets and figures”; parts [8433 90 00]” shall be inserted;
(xxii) in S. No. 200, in column (3), for the words “Sewing machines”, the words and
figures “Sewing machines, other than book-sewing machine of heading 8440;
furniture, bases and covers specially designed for sewing machines; sewing
machines needles and parts of sewing machines” shall be substituted;
(xxiii) after S. No. 201 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:ۥ
“201A 8509
Wet grinder consisting of stone as a grinder”;
V
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” चार -ब, नà¥â€¹Ã Â¤ÂµÃ Â¥ÂÃ Â¤Â¹Ã Â¥â€¡Ã Â¤â

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ensate for a defect or disability; intraocular lens
[other than orthopaedic appliances, such as crutches, surgical belts, and trusses,
hearing aids]” shall be substituted;
(xxviii) after S. No. 222 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:ۥ
“222A 9403
Furniture wholly made of bamboo, cane or rattan”;
(xxix) in S. No. 231, in the entry in column (3), the words “fishing hooks”, shall be
omitted;
(xxx) after S. No. 242 and the entries relating thereto, the following serial numbers and
entries shall be inserted, namely: –
Permanent transfer of Intellectual Property (IP)
right in respect of goods other than Information
Technology software”;
(1)
“243
(2)
(3)
Any Chapter
(C) in Schedule III-9%,ۥ
(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 entr

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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:ۥ
“1901
[other than
1901 20 00]
Malt extract, food preparations of flour, groats, meal, starch
or malt extract, not containing cocoa or containing less than
40% by weight of cocoa calculated on a totally defatted basis,
not elsewhere specified or included; food preparations of
goods of heading 0401 to 0404, not containing cocoa or
containing less than 5% by weight of cocoa calculated on a
totally defatted basis not elsewhere specified or included
[other than mixes and doughs for the preparation of bakers'
wares of heading 1905]”;
(vi) S. No. 14, and the entries relating thereto, shall be omitted;
(vii) in S. No. 16, for the entry in columns (2) and (3), the following entries shall be
substituted, namely:ۥ
“1905 Pastry, cakes, biscuits and other bakers' wares, whether or not
containing cocoa; com

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) after S. No. 24 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:ۥ
“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:ۥ
Þ‡
१०
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” चार -ब, नà¥â€¹Ã Â¤ÂµÃ Â¥ÂÃ Â¤Â¹Ã Â¥â€¡Ã Â¤â€šà¤¬à¤° १४, २०१७ / à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿Ã Â¤â€¢ २३, शà¤â€¢Ã Â¥â€¡ १९३९
“26A
26B
2515 12 20,
2515 12 90
2516 12 00
Marble and travertine, other than blocks
Granite, other than blocks”;
(xiii) S. No. 27, and the entries relating thereto, shall be om

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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:ۥ
“57A 3303
Perfumes and toilet waters”;
(xxi) in S. No. 58, for the entry in columns (2) and (3), the following entries shall be
substituted, namely:-
“3304 Beauty or make-up preparations and preparat

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tes and powders; yarn used to clean between the teeth (dental
floss), in individual retail packages [other than tooth powder]”;
(xxiv) after S. No. 60 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:ۥ
“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:ۥ
“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

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terials, but
excluding preparations containing, as basic constituents,
70% or more by weight of petroleum oils or of oils obtained
from bituminous minerals”;
१२
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” चार -ब, नà¥â€¹Ã Â¤ÂµÃ Â¥ÂÃ Â¤Â¹Ã Â¥â€¡Ã Â¤â€šà¤¬à¤° १४, २०१७ / à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿Ã Â¤â€¢ २३, शà¤â€¢Ã Â¥â€¡ १९३९
(xxvii) after S. No. 62 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely:-
“62A 3405
(xxviii)
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, impre

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ies relating thereto, the following serial number and
the entries shall be inserted, namely:ۥ
“89A 3811
Anti-knock preparations, oxidation inhibitors, gum
inhibitors, viscosity improvers, anti-corrosive preparations
and other prepared additives, for mineral oils (including
gasoline) or for other liquids used for the same purposes as
mineral oils”;
(xxxii) after S. No. 90 and the entries relating thereto, the following serial numbers
and the entries shall be inserted, namely:-
“90A 3813
90B 3814
Preparations and charges for fire-extinguishers; charged
fire-extinguishing grenades
Organic composite solvents and thinners, not elsewhere
specified or included; prepared paint or varnish removers”;
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” चार -ब, नà¥â€¹Ã Â¤ÂµÃ Â¥ÂÃ Â¤Â¹Ã Â¥â€¡Ã Â¤â€šà¤Â

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A 3922
(xxxvi)
Baths, shower baths, sinks, wash basins, bidets, lavatory
pans, seats and covers, flushing cisterns and similar
sanitary ware of plastics”;
in S. No. 111, for the entry in column (3), the entry “Other articles of plastics
and articles of other materials of headings 3901 to 3914 [other than bangles of
plastic, plastic beads and feeding bottles]” shall be substituted;
(xxxvii) after S. No. 121 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely: –
“121A 4013
Inner tubes of rubber [other than of a kind used on/in
bicycles, cycle-rickshaws and three wheeled powered cycle
rickshaws; and Rear Tractor tyre tubes]”;
(xxxviii) in S. No. 123A, for the entry in columns (2) and (3), the following entries
shall be substituted, namely:-
(xxxix)
“4016 Other articles of vulcanised rubber other than hard rubber
[other than erasers, rubber bands]”;
after S. No. 123A and the entries relating thereto, the fol

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cases, gun cases, holsters and similar containers;
travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags,
shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool
bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and
similar containers, of leather, of sheeting of plastics, of textile materials, of
vulcanised fibre or of paperboard, or wholly or mainly covered with such materials
or with paper [other than handbags and shopping bags, of cotton or jute]” shall be
substituted;
(xli) after S. No. 124 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
“124A
4203
Articles of apparel and clothing accessories, of leather or
of composition leather [other than gloves specially
designed for use in sports]
124B
124C
4205
Other articles of leather or of composition leather
4206
Articles of gut (other than silk-worm gut), of goldbeater's
sk

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er organic
substances, other than specified boards
Plywood, veneered panels and similar laminated wood
Densified wood, in blocks, plates, strips, or profile
shapes
Wooden frames for paintings, photographs, mirrors or
similar objects
Builders' joinery and carpentry of wood, including
cellular wood panels, assembled flooring panels,
shingles and shakes
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” चार -ब, नà¥â€¹Ã Â¤ÂµÃ Â¥ÂÃ Â¤Â¹Ã Â¥â€¡Ã Â¤â€šà¤¬à¤° १४, २०१७ / à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿Ã Â¤â€¢ २३, शà¤â€¢Ã Â¥â€¡ १९३९
137G 4421
Wood paving blocks, articles of densified wood not
elsewhere included or specified, Parts of domestic
decorative articles used as tableware and kitchenware”;
१५
(xlvi) after S. No. 150 a

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lating thereto, the following serial numbers and
the entries shall be inserted, namely: –
“177B 6703
177C
6704
177D
177E
177F
6801
6802
6803
Wool or other animal hair or other textile materials,
prepared for use in making wigs or the like
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
Setts, curbstones and flagstones, of natural stone (except
slate)
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.; othe

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r mineral binders
Articles of plaster or of compositions based on plaster;
such as Boards, sheets, panels, tiles and similar articles,
not ornamented”;
(lii) in S. No. 181, for the entry in column (3), the entry “Articles of cement, of concrete
or of artificial stone, whether or not reinforced” shall be substituted;
(liii) after S. No. 182 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
(liv)
“182A 6812
182B
182C
182D
182E
6813
6814
6815
6901
Fabricated asbestos fibres; mixtures with a basis of
asbestos or with a basis of asbestos and magnesium
carbonate; articles of such mixtures or of asbestos (for
example, thread, woven fabric, clothing, headgear,
footwear, gaskets), whether or not reinforced, other than
goods of heading 6811 or 6813
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

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l goods”;
(lv) in S. No. 185, for the entry in column (3), the entry “Ceramic pipes, conduits,
guttering and pipe fittings” shall be substituted;
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” चार -ब, नà¥â€¹Ã Â¤ÂµÃ Â¥ÂÃ Â¤Â¹Ã Â¥â€¡Ã Â¤â€šà¤¬à¤° १४, २०१७ / à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿Ã Â¤â€¢ २३, शà¤â€¢Ã Â¥â€¡ १९३९
१७
(lvi) after S. No. 185 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely:-
“185A
6907
185B
6909
185C
6910
185D
6914
Ceramic flags and paving, hearth or wall tiles; ceramic
mosaic cubes and the like, whether or not on a backing;
finishing ceramics
Ceramic wares for laboratory, chemical or other
technical uses; ceramic troughs, tu

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ked
Glass of heading 7003, 7004 or 7005, bent, edge-
worked, engraved, drilled, enamelled or otherwise
worked, but not framed or fitted with other
materials
Safety glass, consisting of toughened (tempered) or
laminated glass
Multiple-walled insulating units of glass
Glass mirrors, whether or not framed, including
rear-view mirrors”;
(lviii) after S. No. 190 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“190A 7011
Glass envelopes (including bulbs and tubes), open, and
glass parts thereof, without fittings, for electric lamps,
cathode-ray tubes or the like”;
(lix) after S. No. 191 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“191A 7014 Signalling glassware and optical elements of glass (other
than those of heading 7015), not optically worked”;
१८
महाराष्ट्र शासन Ã

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namely :-
“195A 7020 Other articles of glass [other than Globes for lamps and
lanterns, Founts for kerosene wick lamps, Glass
chimneys for lamps and lanterns]”;
(lxii) in S. No. 235, for the entry in column (3), the entry “Stoves, ranges, grates,
cookers (including those with subsidiary boilers for central heating), barbecues,
braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and
parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and
wood burning stoves of iron or steel]” shall be substituted;
(lxiii) after S. No. 235 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“235A
7322
Radiators for central heating, not electrically heated, and
parts thereof, of iron or steel; air heaters and hot air
distributors (including distributors which can also
distribute fresh or conditioned air), not electrically heated,
incorporating a motor-driven fan or blower, and par

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¥§à¥ª, २०१७ / à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿Ã Â¤â€¢ २३, शà¤â€¢Ã Â¥â€¡ १९३९
१९
(lxviii) in S. No. 253, for the entry in columns (2) and (3), the following entries shall be
substituted, namely :-
(lxix)
“7419
Other articles of copper”;
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 :-
(lxxi)
“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”;
in S. No. 275, for the entry in column (3), the entry “Stranded wires, cables,
plaited bands and the like, of al

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shall be
substituted, namely:-
“8302 Base metal mountings, fittings and similar articles suitable for
furniture, doors, staircases, windows, blinds, coachwork, saddlery,
trunks, chests, caskets or the like; base metal hat-racks, hat-pegs,
brackets and similar fixtures; castors with mountings of base
metal; automatic door closers of base metal”;
२०
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” चार -ब, नà¥â€¹Ã Â¤ÂµÃ Â¥ÂÃ Â¤Â¹Ã Â¥â€¡Ã Â¤â€šà¤¬à¤° १४, २०१७ / à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿Ã Â¤â€¢ २३, शà¤â€¢Ã Â¥â€¡ १९३९
(lxxvi) after S. No. 303A and the entries relating thereto, the following serial numbers
and the entries shall be inserted, namely: –
“303B 8303
303C
8304
303D 8305
(lxxvii)
Armoured or reinforced sa

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ituted;
(lxxix) after S. No. 317 and the entries relating thereto, the following serial numbers
and the entries shall be inserted, namely: –
“317A
8413
317B
8414
Concrete pumps [8413 40 00], other rotary positive
displacement pumps [8413 60]
Air or vacuum pumps, air or other gas compressors and
fans; ventilating or recycling hoods incorporating a fan,
whether or not fitted with filters [other than bicycle
pumps, other hand pumps and parts of air or vacuum
pumps and compressors of bicycle pumps]”;
(lxxx) in S. No. 320, for the entry in columns (2) and (3), the following entries shall be
substituted, namely :-
“8419 Machinery, plant or laboratory equipment, whether or not
electrically heated (excluding furnaces, ovens and other equipment
of heading 8514), for the treatment of materials by a process
involving a change of temperature such as heating, cooking,
roasting, distilling, rectifying, sterilising, pasteurising, steaming,
drying, evaporating, vaporising, condens

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hand-operated) for projecting, dispersing or spraying liquids or
powders; fire extinguishers, whether or not charged; spray guns and similar
appliances; steam or sand blasting machines and similar jet projecting machines
[other than and Nozzles for drip irrigation equipment or nozzles for sprinklers]”
shall be substituted;
(lxxxiii) after S. No. 327 and the entries relating thereto, the following serial numbers
and the entries shall be inserted, namely:-
“327A 8427
327B
8428
327C
8429
327D 8430
Fork-lift trucks; other works trucks fitted with lifting or
handling equipment.
Other lifting, handling, loading or unloading machinery
(for example, lifts, escalators, conveyors, teleferics)
Self-propelled bulldozers, angledozers, graders,
levellers, scrapers, mechanical shovels, excavators,
shovel loaders, tamping machines and road rollers.
Other moving, grading, levelling, scraping, excavating,
tamping, compacting, extracting or boring machinery,
for earth, minerals or o

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postage stamps, cigarette, food or beverage machines),
including money changing machines”;
(lxxxvii) after S. No. 365 and the entries relating thereto, the following serial number
and the entries shall be inserted, namely:-
“365A 8478 Machinery for preparing or making up tobacco, not
specified or included elsewhere in this chapter”;
(lxxxviii) in S. No. 366, for the entry in column (3), the entry “Machines and
mechanical appliances having individual functions, not specified or included
elsewhere in this Chapter [other than Composting Machines]” shall be substituted;
(lxxxix) in S. No. 369A, for the entry in column (3), the entry “Crank shaft for sewing
machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller
screws” shall be substituted;
२२
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाÃ

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nd primary batteries
376C
8513
Electrical lighting or signalling equipment (excluding
articles of heading 8539), windscreen wipers, defrosters and
demisters, of a kind used for cycles or motor vehicles
Portable electric lamps designed to function by their own
source of energy (for example, dry batteries, accumulators,
magnetos), other than lighting equipment of heading 8512”;
(xciii) in S. No. 379, for the entry in column (3), the entry “Telephone sets; other
apparatus for the transmission or reception of voice, images or other data, including
apparatus for communication in a wired or wireless network (such as a local or wide
area network), other than transmission or reception apparatus of heading 8443, 8525,
8527 or 8528 [other than telephones for cellular networks or for other wireless
networks]” shall be substituted;
(xciv) in S. No. 380, for the entry in column (3), the entry “Microphones and stands
therefor; loudspeakers, whether or not mounted in their enclo

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kie) used by defence, police
and paramilitary forces etc.]” shall be substituted;
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” चार -ब, नà¥â€¹Ã Â¤ÂµÃ Â¥ÂÃ Â¤Â¹Ã Â¥â€¡Ã Â¤â€šà¤¬à¤° १४, २०१७ / à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿Ã Â¤â€¢ २३, शà¤â€¢Ã Â¥â€¡ १९३९
२३
è§Ã™â€žÃ™â€žÃ™â€¡
(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
(xcix)
Reception apparatus for radio-broadcasting, whether or
not combined, in the same housing, with sound
recording or reproducing apparatus or a clock”;
after S. No. 384 and the entries rel

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a voltage not exceeding
1,000 volts connectors for optical fibres, optical fibre
bundles or cables
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 el

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gs wholly of insulating material
apart from any minor components of metal (for example,
threaded sockets) incorporated during moulding solely for
the purposes of assembly, other than insulators of heading
8546; electrical conduit tubing and joints therefor, of base
metal lined with insulating material”;
(cv) S. No. 410, and the entries relating thereto, shall be omitted;
(cvi) in S. No. 411, for the entry in column (3), the entry “Spectacles [other than
corrective]; goggles including those for correcting vision” shall be substituted;
(cvii) after S. No. 411 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
“411A 9005
411B
9006
411C 9007
411D 9008
411E 9010
411F
9011
411G 9012
411H 9013
411-I 9014
411J 9015
Binoculars, monoculars, other optical telescopes, and
mountings therefor; other astronomical instruments and
mountings therefor, but not including instruments for
radio-astronomy
Photogra

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es
other navigational
Surveying (including photogrammetrical surveying),
hydrographic, oceanographic, hydrological, meteorological
or geophysical instruments and appliances, excluding
compasses; rangefinders”;
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” चार -ब, नà¥â€¹Ã Â¤ÂµÃ Â¥ÂÃ Â¤Â¹Ã Â¥â€¡Ã Â¤â€šà¤¬à¤° १४, २०१७ / à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿Ã Â¤â€¢ २३, शà¤â€¢Ã Â¥â€¡ १९३९
२५
(cviii) in S. No. 412, for the entry in column (3), the entry “Balances of a sensitivity of 5
cg or better, with or without weights” shall be substituted;
(cix)
after S. No. 413 and the entries relating thereto, the following serial numbers
and the entries shall be inserted, namely: –
“413A
9022 Apparatus based on the use of

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ll be inserted, namely:
“424A 9104
–
Instrument panel clocks and clocks of a similar type for
vehicles, aircraft, spacecraft or vessels”;
(cxii) after S. No. 425 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
“425A
9106
425B 9107
425C 9108
Time of day recording apparatus and apparatus for
measuring, recording or otherwise indicating intervals of
time, with clock or watch movement or with synchronous
motor (for example, time-registers, time-recorders)
Time switches with clock or watch movement or with
synchronous motor
Watch movements, complete and assembled”;
(cxiii) in S. No. 427, for the entry in column (3), the entry “Other clock or watch parts”
shall be substituted;
(cxiv) in S. No. 428, for the entry in column (3), the entry “Complete watch or clock
movements, unassembled or partly assembled (movement sets); incomplete watch or
clock movements, assembled; rough watch or clock movements”

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9206 00 00
429E
429F
9207
429G 9208
429H
9209
Watch straps, watch bands and watch bracelets,
and parts thereof “;
Pianos, including automatic pianos; harpsi-chords
and other keyboard stringed instruments
Other string musical instruments (for example,
guitars, violins, harps)
Wind musical instruments (for example, keyboard
pipe organs, accordions, clarinets, trumpets,
bagpipes), other than fairground organs and
mechanical street organs
Percussion musical instruments (for example,
drums, xylophones, cymbols, castanets, maracas)
Musical instruments, the sound of which is
produced, or must be amplified, electrically (for
example, organs, guitars, accordions)
Musical boxes, fairground organs, mechanical
street organs, mechanical singing birds, musical
saws and other musical instruments not falling
within any other heading of this chapter; decoy
calls of all kinds; whistles, call horns and other
mouth-blown sound signalling instruments
Parts (for example, mechan

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stics, whether or not covered (other than coir
products (except coir mattresses), products wholly made of quilted textile materials
and cotton quilts)” shall be substituted;
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” चार -ब, नà¥â€¹Ã Â¤ÂµÃ Â¥ÂÃ Â¤Â¹Ã Â¥â€¡Ã Â¤â€šà¤¬à¤° १४, २०१७ / à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿Ã Â¤â€¢ २३, शà¤â€¢Ã Â¥â€¡ १९३९
२७
(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
(cxxii)
spotlights and parts thereof, not elsewhere specified or
included; illuminated signs, illuminated name-plates and
the like, having a permanently fixed light source, and pa

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lleries and other
fairground amusements; (other than travelling circuses
and travelling menageries)
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 (3), the entry “Cigarette lighters and
other lighters, whether or not mechanical or electrical,

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inserted, namely :-
“452P Any Chapter
Permanent transfer of Intellectual Property (IP)
right in respect of Information Technology
software”;
(D) in Schedule-IV-14%, –
(i) S. Nos. 2, 3, 4, 5, 6, 7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31 32, 33, 35, 36,
37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating thereto, shall be omitted;
(ii) in S.No. 46, in column (3), for the words in the brackets, “and Rear Tractor tyres”,
the words “rear tractor tyres; and of a kind used on aircraft”, shall be added;
(iii) S. Nos. 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67,
68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91,
92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110,
111, 113 and the entries relating thereto, shall be omitted;
(iv) in S. No. 114, for the entry in column (3), the entry “Spark-ignition reciprocating or
rotary internal combustion piston e

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“(other than wet grinder consisting of stone as a grinder)” shall be
added;
(x) S. Nos. 144, 145, 147, 148, 149, 150 and the entries relating thereto, shall be
omitted;
(xi) in S.No. 151, for the entry in column (3), the entry “Digital cameras and video
camera recorders (other than CCTV)” shall be substituted;
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” चार -ब, नà¥â€¹Ã Â¤ÂµÃ Â¥ÂÃ Â¤Â¹Ã Â¥â€¡Ã Â¤â€šà¤¬à¤° १४, २०१७ / à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿Ã Â¤â€¢ २३, शà¤â€¢Ã Â¥â€¡ १९३९
(xii) S. Nos. 152, 153 and the entries relating thereto, shall be omitted;
२९
(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 televis

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Amendments in the Notification of the Government of Maharashtra in the Finance Department No. MGST. 1017/C.R. 103(1)/Taxation-1 [No. 2/2017- State Tax (Rate)], dated the 29th June 2017.
42/2017-State Tax (Rate) Dated:- 14-11-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya
Mumbai 400 032, dated the 14th November 2017.
NOTIFICATION
Notification No. 42/2017-State Tax (Rate)
MAHARASHTRA GOODS AND SERVICE TAX ACT, 2017.
No. MGST.1017/C.R. 202(b) /Taxation-1.- In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as “said Act”), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Maharashtra in the Finance Department No. MGST. 1017/C.R. 103(1)/Taxation-1 [No. 2/2017-

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elating thereto, the following shall be substituted, namely: –
“21
0304, 0306, 0307, 0308 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

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following serial numbers and the entries shall be inserted, namely: –
“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

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ntry in column (3), the entry “Salt (including table salt and denatured salt) and 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 May 2017 under the Copyright Act, 1957(14 of 1957);
(C)

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Amendment in the Notification of the Government Notification of the Finance Department No. MGST-1017/C.R.103(3)/Taxation-1 [No.4/2017-State Tax (Rate)], dated the 29th June 2017.
43/2017-State Tax (Rate) Dated:- 14-11-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 14th November 2017.
NOTIFICATION
Notification No. 43/2017-State Tax (Rate)
MAHARASHTRA GOODS AND SERVICE TAX ACT, 2017.
No. MGST-1017/C.R. 202(c)/ Taxation-1.- In exercise of the power conferred by the sub-section (3) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the re

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Amendments in the Government Notification of the Finance Department, No. MGST-1017/C.R. 103(4)/Taxation.-1 [No.5/2017-State Tax (Rate)], dated the 29th June 2017.
44/2017-State Tax (Rate) Dated:- 14-11-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 14th November 2017.
NOTIFICATION
Notification No. 44/2017-State Tax (Rate)
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST-1017/C.R.202(d) / Taxation-1 .- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as

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7; narrow fabrics consisting of 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.
By order and in the name of the Governor of Maharashtra,
R. D. BHAGAT,
Deputy Secretary to Government.
Note.-The principal notification was published in the Maharashtra Government Gazette, Extraordinary Part IV-B No. 182 dated the 29th June 2017 vide Government Notification, Finance Department Notification No. MGST-1017/C.R.-103 (4)/Taxation.-1 [Notification No. 5/2017-State Tax (Rate)], dated the 29th June, 2017 and was last amended by the Government Notification, Finance Department Notification No. MGST-1017/C.R.167/Taxation.-1 [Notification No. 29/

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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-State Tax (Rate) Dated:- 14-11-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 14th November 2017.
NOTIFICATION
Notification No.45/2017-State Tax (Rate)
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST-1017/C.R.202 (e)/ Taxation-1.- In exercise of the power conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter in this notification referred to as “the said Act”), the Government of Maharashtra, 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 state tax leviable thereon under sec

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rupees in financial year.
(i) The goods 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 Department of Scientific and 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

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titution does not exceed fifty thousand rupees in a financial year.
(1) The institution is registered with the Government of India in the Department of Scientific and 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 Stat

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n of Experiments 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 Department of Scientific and 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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