Reverse charge on specified supply of goods under section 9(3) of the Gujarat Goods and Services Tax Act, 2017

Reverse charge on specified supply of goods under section 9(3) of the Gujarat Goods and Services Tax Act, 2017
04/2017-State Tax (Rate) Dated:- 30-6-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Notification No. 4/2017-State Tax (Rate)
Dated the 30th June, 2017
No.(GHN-33)GST-2017/S.9(3)(1)-TH:-In exercise of the powers conferred by sub-section (3) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading o

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y registered person
3.
2401
Tobacco leaves
Agriculturist
Any registered person
4.
5004 to 5006
Silk yarn
Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn
Any registered person
Explanation. –
(1) In this Table, “tariff item”, “sub-heading”, “heading” and “Chapter”shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
2. T

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Notification regarding to bring into force certain sections of the HGST Act, 2017 w.e.f 01.07.2017

Notification regarding to bring into force certain sections of the HGST Act, 2017 w.e.f 01.07.2017
29/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE & TAXATION DEPARTMENT
Notification
The 30th June, 2017
No. 29/ST-2 In exercise of the powers conferred by Sub-section (3) of Section 1 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby appoints the 1st day of July, 2017, as the date

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Notification under section 4(2) read with clause (91) of section 2 of the HGST Act of 2017 to exercise the powers and perform the duties of proper officer in the areas

Notification under section 4(2) read with clause (91) of section 2 of the HGST Act of 2017 to exercise the powers and perform the duties of proper officer in the areas
30/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
The 30th June, 2017
No. 30/ST-2 In exercise of the powers conferred by sub-section (2) of section 4, read with clause (91) of section 2 of the Haryana Goods and Services Tax Act, 2017 (Act No.19 of 2017), the Governor of Haryana hereby appoints the officers mentioned in column (2) of the table below, to exercise the powers and perform the duties of proper officer (within the meaning of the above said clause of the Act

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Notification under sub-section (2) of section 4, read with clause (4) of section 2, of the HGST Act of 2017 to exercise the powers and perform the duties of adjudicating authority

Notification under sub-section (2) of section 4, read with clause (4) of section 2, of the HGST Act of 2017 to exercise the powers and perform the duties of adjudicating authority
31/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
The 30th June, 2017
No.31/ST-2 In exercise of the powers conferred by sub-section (2) of section 4, read with clause (4) of section 2, of the Haryana Goods and Services Tax Act, 2017 (Act No.19 of 2017), the Governor of Haryana hereby appoints the officers mentioned in column (2) of the table below, to exercise the powers and perform the duties of adjudicating authority (within the meaning of the above sai

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Notification under section 4(2) of the HGST Act of 2017 for the purpose of tax administration the State shall be divided into five ranges comprising the districts.

Notification under section 4(2) of the HGST Act of 2017 for the purpose of tax administration the State shall be divided into five ranges comprising the districts.
32/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
The 30th June, 2017
No. 32/ST-2 In exercise of the powers conferred by sub-Section (2) of Section 4, of the Haryana Goods and Services Tax Act, 2017 (Act No.19 of 2017) and all other powers enabling him in this behalf, the Governor of Haryana hereby orders that the Commissioner shall superintend the administration and collection of tax leviable under the Act and that for the purpose of tax administration the State shall b

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Notification – Regarding amendment in rules under section 164 of the HGST Act, 2017

Notification – Regarding amendment in rules under section 164 of the HGST Act, 2017
33/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE & TAXATION DEPARTMENT
Notification
The 30th June, 2017
No. 33/ST-2 In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Haryana Goods and Services Tax (Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with effect from the 22nd June, 2017.
2. In the Haryana Goods and Services Tax Rule

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provisions of the Act, or the rules made thereunder; or
(c) violates the provisions of section 171 of the Act or the rules made thereunder.”.
6. In the said rules, in rule 22, in sub-rule (3), the words, brackets and figure “sub-rule (1) of ” shall be omitted.
7. In the said rules, in rule 24,-
(i) in sub-rule (1), the second proviso shall be omitted;
(ii) after sub-rule (3), the following sub-rule shall be inserted, namely:-
“(3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said peri

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erial number and entries thereagainst shall be substituted, namely:-
“5. Category of Registered Person
(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government
(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
(iii) Any other supplier eligible for composition levy.”.
10. In the said rules, in Form GST CMP-07, for the brackets, words and figures “[See rule 6(6)]”, the brackets, words and figures “[See rule 6(5)]” shall be substituted.
11. In the said rules, in Form GST REG-12, for the words and figures “within 30 days”, the words and figures “within 90 days” shall be substituted.
12. In the said rules, in Form REG-25,-
(i) for the words and letters, “Provision

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Notification regarding Composition conditions under section 10(1) 164 of the HGST Act, 2017.

Notification regarding Composition conditions under section 10(1) 164 of the HGST Act, 2017.
34/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE & TAXATION DEPARTMENT
Notification
The 30th June, 2017
No. 34/ST-2.- In exercise of the powers conferred by the proviso to Sub-section (1) of Section 10 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereinafter referred to as the said Act), the Governor of Haryana, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the State tax payable by him, an a

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hat the registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table:-
TABLE
S. No.
Tariff item, sub-heading, heading or Chapter
Description
(1)
(2)
(3)
1.
2105 00 00
Ice cream and other edible ice, whether or not containing cocoa.
2.
2106 90 20
Pan masala
3.
24
All goods, i.e. Tobacco and manufactured tobacco substitutes
Explanation.-
(1) In this Table, “tariff item”, “sub-heading”, “heading

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Notification under sub-section (1) of section 9 the HGST Act notifying the rate of the state tax

Notification under sub-section (1) of section 9 the HGST Act notifying the rate of the state tax
35/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
The 30th June, 2017
No.35/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 notifies the rate of the state tax of-
(i) 2.5 percent in respect of goods specified in Schedule I;
(ii) 6 percent in respect of goods specified in Schedule II;
(iii) 9 percent in respect of goods specified in Schedule III;
(iv) 14 percent in respect of goods specified in Schedule IV;
(v) 1.5 percent in respect of goods specified in Schedule V; and
(vi) 0.125 percent in respect of goods specified in Schedule VI
appended to this notification (hereinafter referred to as the said Schedules), that sha

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5.
0307
Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption
6.
0308
Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption
7.
0401
Ultra High Temperature (UHT) milk
8.
0402
Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]
9.
0403
Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter

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e and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
17.
0505
Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers
18.
0507 [Except 050790]
Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.
19.
0508
Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.
20.
0510
Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.

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ed or peeled
29.
0802
Dried chestnuts (singhada), whether or not shelled or peeled
30.
08
Dried makhana, whether or not shelled or peeled
31.
0806
Grapes, dried, and raisins
32.
0811
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
33.
0812
Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
34.
0814
Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
35.
0901
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted]
36.
0902
Tea, whether or not flavoured [other than unprocessed green leaves of tea]
37.
0903
Mat&eac

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1005
Maize (corn) put up in unit container and bearing a registered brand name
51.
1006
Rice put up in unit container and bearing a registered brand name
52.
1007
Grain sorghum put up in unit container and bearing a registered brand name
53.
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registered brand name
54.
1101
Wheat or meslin flour put up in unit container and bearing a registered brand name.
55.
1102
Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. put up in unit container and bearing a registered brand name
56.
1103
Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name
57.
1104
Cereal grains otherwise worked (for example, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]
58

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unflower seeds, whether or not broken other than of seed quality
70.
1207
Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality
71.
1208
Flour and meals of oil seeds or oleaginous fruits, other than those of mustard
72.
1210
Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin
73.
1211
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered
74.
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety

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modified.
81.
1509
Olive oil and its fractions, whether or not refined, but not chemically modified.
82.
1510
Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509
83.
1511
Palm oil and its fractions, whether or not refined, but not chemically modified.
84.
1512
Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.
85.
1513
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.
86.
1514
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
87.
1515
Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.
88.
1516
Vegetable fats and oils and their fractions, partly or wh

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rch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana)
99.
1905
Pizza bread
100.
1905 40 00
Rusks, toasted bread and similar toasted products
101.
2106 90
Sweetmeats
102.
2201 90 10
Ice and snow
103.
2301
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
104.
2303
Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
105.
2304
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]
106.
2305
Oil-cake and other solid residues,

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4
Natural graphite.
113.
2505
Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26.
114.
2506
Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
115.
2507
Kaolin and other kaolinic clays, whether or not calcined.
116.
2508
Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.
117.
2509
Chalk.
118.
2510
Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
119.
2511
Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.
120.
2512
Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent spec

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milar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chipping and powder of stones heading 2515 or 2516 whether or not heat treated.
127.
2518
Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered
128.
2519
Natural magnesium carbonate (magnesite); fused magnesia; deadburned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
129.
2520
Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
130.
2521
Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or c

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mpounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste]
139.
2601
Iron ores and concentrates, including roasted iron pyrites
140.
2602
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight.
141.
2603
Copper ores and concentrates.
142.
2604
Nickel ores and concentrates.
143.
2605
Cobalt ores and concentrates.
144.
2606
Aluminium ores and concentrates.
145.
2607
Lead ores and concentrates.
146.
2608
Zinc ores and concentrates.
147.
2609
Tin ores and concentrates.
148.
2610
Chromium ores and concentrates.
149.
2611
Tungsten ores and concentrates.
150.
2612
Uranium or thorium ores and concentrates.
151.
2613
Molybdenum ores and concentrates.
152.
2614
Titanium ores and concentrates.
153.
2615
Niobium, tantalum, vanadium or zirconium ores and concentrates.
154.
2616
Precious metal

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an petroleum Corporation Limited or Bharat Petroleum Corporation Limited.
166.
28
Thorium oxalate
167.
28
Enriched KBF4 (enriched potassium fluroborate)
168.
28
Enriched elemental boron
169.
28
Nuclear fuel
170.
2805 11
Nuclear grade sodium
171.
2845
Heavy water and other nuclear fuels
172.
2853
Compressed air
173.
30
Insulin
174.
3002, 3006
Animal or Human Blood Vaccines
175.
30
Diagnostic kits for detection of all types of hepatitis
176.
30
Desferrioxamine injection or deferiprone
177.
30
Cyclosporin
178.
30
Medicaments (including veterinary medicaments) used in biochemic systems and not bearing a brand name
179.
30
Oral re-hydration salts
180.
30
Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule
181.
30
Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule
182.
3101
All goods i.e. animal or vegetable fertilisers or organic

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bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws
191.
4016
Erasers
192.
4101
Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
193.
4102
Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split
194.
4103
Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
195.
4104
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
196.
4105
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
197.

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12.
5301
All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)
213.
5302
True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)
214.
5303
All goods i.e. textile bast fibres [other than jute fibres, raw or processed but not spun]; tow and waste of these fibres (including yarn waste and garneted stock)
215.
5305 to 5308
All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn
216.
5309 to 5311
Woven fabrics of other vegetable textile fibres, paper yarn
217.
5407, 5408
Woven fabrics of manmade textile materials
218.
5512 to 5516
Woven fabrics of manmade staple fibres
219.
5705
Coir mats, matting and floor covering
220.
5809, 5810
Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gotasitara, naqsi, kora, glass be

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achines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof
234.
84 or 85
Following renewable energy devices & parts for their manufacture
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to energy plants / devices
(f) Solar lantern / solar lamp
(g) Ocean waves/tidal waves energy devices/plants
235.
8601
Rail locomotives powered from an external source of electricity or by electric accumulators
236.
8602
Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof
237.
8603
Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
238.
8604
Railway or tramway maintenance or service vehicles, whether or no

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), other than those for personal use.
245.
8803
Parts of goods of heading 8802
246.
8901
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
247.
8902
Fishing vessels; factory ships and other vessels for processing or preserving fishery products
248.
8904
Tugs and pusher craft
249.
8905
Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
250.
8906
Other vessels, including warships and lifeboats other than rowing boats
251.
8907
Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
252.
Any chapter
Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
253.
90
Coronary stents and coronary stent systems for use with cardiac Catheters
254.
90 or any other Chapter
Artificial kidney

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1 [See S.No.180 of the Schedule I]
(1) Amikacin
(2) Amphotericin-B
(3) Amrinone
(4) Aprotinin
(5) Baclofen
(6) Bleomycin
(7) Busulphan
(8) BCG vaccine, Iopromide, Iotrolan
(9) Chlorambucil
(10) Chorionic Gonadotrophin
(11) Clindamycin
(12) Cyclophosphamide
(13) Dactinomycin
(14) Daunorubicin
(15) Desferrioxamine
(16) Dimercaprol
(17) Disopyramide phosphate
(18) Dopamine
(19) Eptifibatide
(20) Glucagon
(21) Hydroxyurea
(22) Isoprenaline
(23) Isoflurane
(24) Lactulose
(25) Lomustine
(26) Latanoprost
(27) Melphalan
(28) Mesna
(29) Methotrexate
(30) MMR (Measles, mumps and rubella) vaccine
(31) Mustin Hydrochloride
(32) Pancuronium Bromide
(33) Praziquantel
(34) Protamine
(35) Quinidine
(36) Sodium Cromoglycate spin caps and cartridges
(37) Sodium Hyalauronatesterile 1% and 1.4% solution
(38) Somatostatin
(39) Strontium Chloride (85Sr.)
(40) Thioguanine
(41) Tobramycin
(42) TetanusImmunoglobin
(43) Typhoid Vaccines:
(a) VI Antigen of Salmonella T

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tinomycin D;
(76) Cytosine Arabinoside (Cytarabine);
(77) Vinblastine Sulphate
(78) Vincristine;
(79) Eurocollins Solution;
(80) Everolimus tablets/dispersible tablets;
(81) Poractant alfa
(82) Troponin-I whole blood test kit;
(83) Blower/mister kit for beating heart surgery;
(84) Fluoro Enzyme Immunoassay Diagnostic kits.
(85) Tablet Telbivudine
(86) Injection Exenatide
(87) DTaP-IPV-Hibor PRP-T combined Vaccine
(88) Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein)
(89) Injection Thyrotropin Alfa
(90) Injection Omalizumab.
(91) Abatacept
(92) Daptomycin
(93) Entacevir
(94) Fondaparinux Sodium
(95) Influenza Vaccine
(96) Ixabepilone
(97) Lapatinib
(98) Pegaptanib Sodium injection
(99) Suntinib Malate
(100) Tocilizumab
(101) Agalsidase Beta
(102) Anidulafungin
(103) Capsofungin acetate
(104) Desflurane USP
(105) Heamostatic Matrix with Gelatin and human Thrombin
(106) Imiglucerase
(107) Maraviroc
(108) Radiographic contrast media (Sodiu

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Toxin Type A
(136) Burn therapy dressing soaked in gel
(137) Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders
(138) Bovine Albumin
(139) Bretyleum Tossylate
(140) Calcium Disodium Edetate
(141) Carmustine
(142) Cesium Tubes
(143) Calcium folinate
(144) Cholestyramine
(145) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)
(146) Cobalt-60
(147) Corticotrophin
(148) Cyanamide
(149) Diagnostic Agent for Detection of Hepatitis B Antigen
(150) Diagnostic kits for detection of HIV antibodies
(151) Diphtheria Antitoxin sera
(152) Diazoxide
(153) Edrophonium
(154) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]
(155) Epirubicin
(156) Fibrinogen
(157) Floxuridine
(158) Flucytosin
(159) Flecainide
(160) Fludarabine Phosphate
(161) Foetal Bovine Serum (FBS)
(162) Gadolinium DTPA Dimeglumine
(163) Gallium Citrate
(164) Gasgangrene Anti-Toxin Serum
(165) Goserlin Acetate
(166) Hepatitis B Immunoglobulin

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Pentamidine
(192) Penicillinase
(193) Poliomyelitis vaccine (inactivated and live)
(194) Potassium Aminobenzoate
(195) Porcine Insulin Zinc Suspension
(196) Prednimustine
(197) Porcine and Bovine insulin
(198) Purified Chick Embryo Cell Rabies Vaccine
(199) Pyridostigmine
(200) Pneumocystis cariniiI F kits
(201) Prostaglandin E1 (PGE1)
(202) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)
(203) Radioisotope TI 201
(a) Rabbit brains thromboplastin for PT test
(b) Reagent for PT tests
(c) Human Thrombin for TT tests
(204) Rabies immune globulin of equine origin
(205) Sevoflurane
(206) Recuronium Bromide
(207) Septopal beads and chains
(208) Sodium Arsenate
(209) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones
(210) Solution of Nucleotides and Nucliosides
(211) Specific Desensitizing Vaccine
(212) Sterile Absorbable Haemostat for control of surgical vessel bleeding
(213)

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oroquine
(17) Amodiaquine
(18) Quinine
(19) Pyrimethamine
(20) Sulfametho pyrezine
(21) Diethyl Carbamazine
(22) Arteether or formulation of artemisinin.
List 3 [See S.No.257 of the Schedule I]
(A)
(1)
Braille writers and braille writing instruments
(2)
Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers
(3)
Canes, Electronic aids like the Sonic Guide
(4)
Optical, Environmental Sensors
(5)
Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator
(6)
Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Compasses and Spar Wheels
(7)
Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks
(8)
Drafting, Drawing aids, tactile displays
(9)
Specially adapted clocks and watches
(B)
(1)
Orthopaedic appliances falling under headin

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braille watches, teaching and learning aids, games and other instruments and vocational aids specifically adapted for use of the blind
(7)
Assistive listening devices, audiometers
(8)
External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
(9)
Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement.
Schedule II – 6%
S. No.
Chapter /Heading / Subheading/ Tariff item
Description of Goods
(1)
(2)
(3)
1.
01012100, 010129
Live horses
2.
0202
Meat of bovine animals, frozen and put up in unit containers
3.
0203
Meat of swine, frozen and put up in unit containers
4.
0204
Meat of sheep or goats, frozen and put up in unit containers
5.
0205
Meat of horses, asses, mules or hinnies, frozen and put up in unit containers
6.
0206
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up

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spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts]
16.
0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried
17.
0813
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8
18.
1108
Starches; inulin
19.
1501
Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503
20.
1502
Fats of bovine animals, sheep or goats, other than those of heading 1503
21.
1503
Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
22.
1504
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
23.
1505
Wool grease and fatty substances derived therefrom (including lanolin)
24.
1506
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
25.
1516
Animal fats and oils and their fractions, partly

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brates
31.
1604
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
32.
1605
Crustaceans, molluscs and other aquatic invertebrates prepared or preserved
33.
2001
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
34.
2002
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
35.
2003
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
36.
2004
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
37.
2005
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
38.
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
39.
2007
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, ob

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d vegetable proteins (soya bari) and Bari made of pulses including mungodi
46.
2106 90
Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form
47.
2202 90 10
Soya milk drinks
48.
2202 90 20
Fruit pulp or fruit juice based drinks
49.
2202 90 90
Tender coconut water put up in unit container and bearing a registered brand name
50.
2202 90 30
Beverages containing milk
51.
2515 12 10
Marble and travertine blocks
52.
2516
Granite blocks
53.
28
Anaesthetics
54.
28
Potassium Iodate
55.
28
Steam
56.
28
Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985
57.
2801 20
Iodine
58.
2847
Medicinal grade hydrogen peroxide
59.
29
Gibberellic acid
60.
3001
Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts o

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, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale
64.
3005
Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
65.
3006
Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives]
66.
3102
Mineral

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,
d. De-mentholised oil (DMO),
e. Spearmint oil,
f. Mentha piperita oil
75.
3406
Candles, tapers and the like
76.
3701
Photographic plates and film for x-ray for medical use
77.
3705
Photographic plates and films, exposed and developed, other than cinematographic film
78.
3706
Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.
79.
3818
Silicon wafers
80.
3822
All diagnostic kits and reagents
81.
3926
Feeding bottles
82.
3926
Plastic beads
83.
4007
Latex Rubber Thread
84.
4014
Nipples of feeding bottles
85.
4015
Surgical rubber gloves or medical examination rubber gloves
86.
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
87.
4112
Leather further prepared after tanning or crus

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Bagasse Board; and
g. Cotton Stalk Particle Board
h. Particle/fibre board manufactured from agricultural crop residues
93.
4404
Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walkingsticks, umbrellas, tool handles or the like
94.
4405
Wood wool; wood flour
95.
4406
Railway or tramway sleepers (cross-ties) of wood
96.
4408
Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]
97.
4415
Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
98.
4416
Casks, barrels, vats, tubs and other coopers&#39

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Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials
104.
4602
Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah
105.
4701
Mechanical wood pulp
106.
4702
Chemical wood pulp, dissolving grades
107.
4703
Chemical wood pulp, soda or sulphate, other than dissolving grades
108.
4704
Chemical wood pulp, sulphite, other than dissolving grades
109.
4705
Wood pulp obtained by a combination of mechanical and chemical pulping processes
110.
4706
Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic materia

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eped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803
119.
4810
Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets of any size
120.
4811
Aseptic packaging paper
121.
4817 30
Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
122.
4819
Cartons, boxes and cases of corrugated paper or paper board
123.
4820
Exercise book, graph book, & laboratory note book and notebooks
124.
4823
Paper pulp moulded trays
125.
48
Paper splints for matches, whether or not waxed, Asphaltic roofing sheets
126.
4904 00 00
Music, printed or in manuscript, whether or not bound or illustrated
127.
4906 00 00
Plans and drawings for architectural,

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hotographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices
133.
5601
Wadding of textile materials and articles thereof; such as Absorbent cotton wool
134.
5602
Felt, whether or not impregnated, coated, covered or laminated
135.
5603
Nonwovens, whether or not impregnated, coated, covered or laminated
136.
5604
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics
137.
5605
Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread
138.
5606
Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other

= = = = = = = =

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or not made up
146.
5705
Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom
147.
5801
Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806
148.
5802
Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703
149.
5803
Gauze, other than narrow fabrics of heading 5806
150.
5804
Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006
151.
5805
Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
152.
5806
Narrow woven fabrics, other than goods of heading 5807; narrow fab

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a, glzal]
157.
5811
Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810
158.
5901
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
159.
5902
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
160.
5903
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
161.
5904
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
162.
5905
Textile wall coverings
163.
5906
Rubberised textile fabrics, other than those of heading 5902
164.
5907
Textile fabrics otherwise impregn

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d with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles
169.
61
Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding ₹ 1000 per piece
170.
62
Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding ₹ 1000 per piece
171.
63
Other made up textile articles, sets, worn clothing and worn textile articles and

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iron or steel
184.
7323
Table, kitchen or other household articles of iron & steel; Utensils
185.
7418
Table, kitchen or other household articles of copper; Utensils
186.
7615
Table, kitchen or other household articles of aluminium; Utensils
187.
8211
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor
188.
8214
Paper knives, Pencil sharpeners and blades therefor
189.
8215
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butterknives, sugar tongs and similar kitchen or tableware
190.
8401
Fuel elements (cartridges), non-irradiated, for nuclear reactors
191.
8408
Fixed Speed Diesel Engines of power not exceeding 15HP
192.
8413
Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps
193.
8414 20 10
Bicycle pumps
194.
8414 20 20

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defence, police and paramilitary forces etc.
205.
8539
LED lamps
206.
87
Electrically operated vehicles, including two and three wheeled electric motor vehicles
207.
8701
Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc)
208.
8712
Bicycles and other cycles (including delivery tricycles), not motorised
209.
8714
Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712
210.
8716 20 00
Self-loading or self-unloading trailers for agricultural purposes
211.
8716 80
Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles
212.
90 or any other Chapter
Blood glucose monitoring system (Glucometer) and test strips
213.
90 or any other Chapter
Patent Ductus Arteriousus / Atrial Septal Defect occlusion device
214.
9001
Contact lenses; Spectacle lenses
215.
9002
Intraocular lens
216.
9004
Spectacles, corrective
217.
9017 20
Drawing and marking

= = = = = = = =

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-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light
223.
9404
Coir products [except coir mattresses]
224.
9404
Products wholly made of quilted textile materials
225.
9405, 9405 50 31
Hurricane lanterns, Kerosene lamp / pressure lantern, petromax, glass chimney, and parts thereof
226.
9405
LED lights or fixtures including LED lamps
227.
9405
LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)
228.
9503
Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]
229.
9504
Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]
230.
9506
Sports goods other than articles and equipments for general physical exercise
231.
9507
Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly

= = = = = = = =

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cal, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins]
240.
9706
Antiques of an age exceeding one hundred years
241.
9804
Other Drugs and medicines intended for personal use
242.

Lottery run by State Governments
Explanation
1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the Haryana Goods and Services Tax Act, 2017 shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
Explanation 2.-
(1) “Lottery run by State Governments” means a lottery not allowed to be sold in any state other than the organising state.
(2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010.
Schedule III – 9%
S. No.
Chapter /Heading / Subheading/ Tariff item
Description o

= = = = = = = =

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honey, whether or not mixed with natural honey; caramel [other than palmyra sugar and Palmyra jaggery]
12.
1704
Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]
13.
1901
Preparations suitable for infants or young children, put up for retail sale
14.
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
15.
1904 [other than 1904 10 20]
All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]
16.
1905 [other than 1905 32 11, 1905 90 40]
All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuit

= = = = = = = =

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eady for consumption form]
24.
2201
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured
25.
2207
Ethyl alcohol and other spirits, denatured, of any strength
26.
2209
Vinegar and substitutes for vinegar obtained from acetic acid
27.
2503 00 10
Sulphur recovered as by-product in refining of crude oil
28.
2619
Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel
29.
2620
Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds
30.
2621
Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste
31.
2707
Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), To

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ted]
35.
2712
Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
36.
2713
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
37.
2714
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
38.
2715
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
39.
28
All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods]
40.
29
All organic chemicals other than giberellic acid
41.
30
Nicotine polacrilex gum
42.
3102
Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fe

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ding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin
49.
3204
Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined
50.
3205
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes
51.
3206
Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined
52.
3207
Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling o

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rs of all kinds in fixed oil bases
57.
3302
Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil]
58.
3304 20 00
Kajal pencil sticks
59.
3305 9011, 3305 90 19
Hair oil
60.
3306 10 20
Dentifices – Toothpaste
61.
3401 [except 340130]
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
62.
3404
Artificial waxes and prepared waxes
63.
3407
Preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings

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ches, or on dextrins or other modified starches
69.
3506
Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg
70.
3507
Enzymes, prepared enzymes
71.
3601
Propellant powders
72.
3603
Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators
73.
3605
Matches (other than handmade safety matches [3605 00 10])
74.
3701
Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)
75.
3702
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
76.
370

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desugared or chemically treated, including lignin sulphonates
84.
3805
Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent
85.
3806
Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
86.
3807
Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch
87.
3808
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products
88.
3809
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere

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r forms; chemical compounds doped for use in electronics [other than silicon wafers]
95.
3821
Prepared culture media for the development or maintenance of microorganisms (including viruses and the like) or of plant, human or animal cells
96.
3823
Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols
97.
3824
Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included
98.
3825
Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.]
99.
3826
Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals
100.
3901 to 3913
All goods i.e. polymers; Polyacetals, other polyethers

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astics
105.
3919
Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
106.
3920
Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
107.
3921
Other plates, sheets, film, foil and strip, of plastics
108.
3923
Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
109.
3924
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
110.
3925
Builder's wares of plastics, not elsewhere specified
111.
3926
PVC Belt Conveyor, Plastic Tarpaulin
112.
4002
Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, but

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or tyre tubes
122.
4014
Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps]
123.
4015
Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]
124.
4202
School satchels and bags other than of leather or composition leather
125.
4202 12 10
Toilet cases
126.
4202 22 10
Hand bags and shopping bags, of artificial plastic material
127.
4202 22 20
Hand bags and shopping bags, of cotton
128.
4202 22 30
Hand bags and shopping bags, of jute
129.
4202 22 40
Vanity bags
130.
4202 29 10
Handbags of other materials excluding wicker work or basket work
131.
4301
Raw furskins (including heads,

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d, sanded or end-jointed
138.
44 or any Chapter
Resin bonded bamboo mat board, with or without veneer in between
139.
44 or any Chapter
Bamboo flooring tiles
140.
4419
Tableware and Kitchenware of wood
141.
4501
Waste cork; crushed, granulated or ground cork
142.
4502
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
143.
4503
Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom
144.
4504
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
145.
4803
Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets
146.
4806 [Except 4806 20 00, 4806 40 10]
Vegetabl

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ther or not put up in boxes
152.
4817 [Except 4817 30]
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks]
153.
4818
Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres
154.
4820
Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold busine

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Synthetic or artificial staple fibres
163.
5505
Waste of manmade fibres
164.
5508
Sewing thread of manmade staple fibres
165.
5509, 5510, 5511
Yarn of manmade staple fibres
166.
6401
Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
167.
6402
Other footwear with outer soles and uppers of rubber or plastics
168.
6403
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
169.
6404
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
170.
6405
Other footwear
171.
6406
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
172.
6501
Hat-forms, hat b

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rts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or without parts of other materials
179.
6805
Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up
180.
6806
Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69
181.
6810
Pre cast Concrete Pipes
182.
6811
Articles of asbestos-cement, of cellulose fibre-cement or the like
183.
6902
Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths
184.
6903
Other refractory ceramic goods (for example, retorts, crucib

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7010 or 7018)
192.
7015
Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses
193.
7017
Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated
194.
7018
Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter
195.
7019
Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)
196.
7201
Pig iron and spiegeleisen in pigs, blocks or other primary forms
197.
7202
Ferro-alloys
198.
7203
Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lu

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r primary forms; semi-finished products of other alloy steel
212.
7225, 7226
All flat-rolled products of other alloy steel
213.
7227, 7228
All bars and rods of other alloy steel.
214.
7229
Wire of other alloy steel
215.
7301
Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel
216.
7302
Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fishplates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails
217.
7303
Tubes, pipes and hollow profiles, of cast iron
218.
7304
Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
219.
7305
Other tubes and pipes (for example, welded, riveted or similarly closed), ha

= = = = = = = =

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sulated, but not fitted with mechanical or thermal equipment
224.
7310
Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
225.
7311
Containers for compressed or liquefied gas, of iron or steel
226.
7312
Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated
227.
7313
Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel
228.
7314
Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel
229.
7315
Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90
230.
7316
Anchors, grapnels and parts thereof, of i

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ates and frames for sewage water or similar system
238.
7326
Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal
239.
7401
Copper mattes; cement copper (precipitated copper)
240.
7402
Unrefined copper; copper anodes for electrolytic refining
241.
7403
Refined copper and copper alloys, unwrought
242.
7404
Copper waste and scrap
243.
7405
Master alloys of copper
244.
7406
Copper powders and flakes
245.
7407
Copper bars, rods and profiles
246.
7408

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s, sleeves)
261.
7508
Other articles of nickel
262.
7601
Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods
263.
7602
Aluminium waste and scrap
264.
7603
Aluminium powders and flakes
265.
7604
Aluminium bars, rods and profiles
266.
7605
Aluminium wire
267.
7606
Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm
268.
7607
Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm
269.
7608
Aluminium tubes and pipes
270.
7609
Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)
271.
7610 [Except 7610 10 00]
Aluminium structures (excluding prefabricated buildings of heading 94.06 and doors, windows and their frames and thresholds for doors under 7610 10 00) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars an

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cles of zinc including sanitary fixtures
287.
8001
Unwrought tin
288.
8002
Tin waste and scrap
289.
8003
Tin bars, rods, profiles and wire
290.
8007
Other articles of tin
291.
8101 to 8112
Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap
292.
8113
Cermets and articles thereof, including waste and scrap
293.
8202
Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
294.
8203
Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools
295.
8204
Hand-operated spanners and wrenches (including torque meter wrenches but

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d mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink
302.
8213 00 00
Scissors, tailors' shears and similar shears, and blades therefor
303.
8301
Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal
304.
8306
Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal
305.
8307
Flexible tubing of base metal, with or without fittings
306.
8308
Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, o

= = = = = = = =

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emovers, gas recoverers); condensers for steam or other vapour power units
313.
8405
Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers
314.
8406
Steam turbines and other vapour turbines
315.
8410
Hydraulic turbines, water wheels, and regulators therefor
316.
8411
Turbo-jets, turbo-propellers and other gas turbines – turbo-jets
317.
8412
Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or engine]
318.
8416
Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
319.
8417
Industrial or laboratory furnaces and ovens, including incinerators, non-electric
320.
8419 20
Medical, surgical or laboratory steril

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ot hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than fire extinguishers, whether or not charged]
326.
8425
Pulley tackle and hoists other than skip hoists; winches and capstans; jacks
327.
8426
Ship's derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane
328.
8431
Parts suitable for use solely or principally with the machinery of headings 8425 to 8430
329.
8435
Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages
330.
8438
Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils
331.
8439
Machinery for making pulp of fibrous cellulosic materia

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le]
336.
8444
Machines for extruding, drawing, texturing or cutting man-made textile materials
337.
8445
Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447
338.
8446
Weaving machines (looms)
339.
8447
Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting
340.
8448
Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing, combs, extruding nipples, shutt

= = = = = = = =

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5.
8455
Metal-rolling mills and rolls therefor
346.
8456
Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes
347.
8457
Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal
348.
8458
Lathes (including turning centres) for removing metal
349.
8459
Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458
350.
8460
Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461
351.
8461
Machine-tools for planing, shaping, slotting, bro

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including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool, for working in the hand
357.
8467
Tools for working in the hand, pneumatic, hydraulic or with selfcontained electric or non-electric motor
358.
8468
Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliances
359.
8470
Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers
360.
8471
Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included

= = = = = = = =

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Chapter
366.
8479
Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)]
367.
8480
Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
368.
8481
Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves
369.
8482
Ball bearing, Roller Bearings
370.
8486
Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories
371.
8487
Machinery parts, not containing electrical con

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lectrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets
379.
8517
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
380.
8518
Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures [other than single loudspeakers, 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;
381.
8521
Video recording or reproducing apparatus, whether or not incorporating a video tuner
382.
8523
Discs, ta

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ading 8535, 8536 or 8537
390.
8539
Electrical Filaments or discharge lamps
391.
8540
Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)
392.
8541
Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezoelectric crystals
393.
8542
Electronic integrated circuits
394.
8543
Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter
395.
8544
Winding Wires; Coaxial cables; Optical Fiber
396.
8545
Carbon electrodes
397.
8546
Electrical insulators of any material
398.
8548
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not spe

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craft
405.
8804
Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof
406.
8805
Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof
407.
8908 00 00
Vessels and other floating structures for breaking up
408.
9001
Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
409.
9002
Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens]
410.
9003
Frames and mountings for spectacles, goggles or the like, and parts thereof
411.
9004
Spectacles [other than corrective]; goggles and the

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032
417.
9027
Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
418.
9028
Gas, liquid or electricity supply or production meters, including calibrating meters therefor
419.
9029
Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes
420.
9030
Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations
421.

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ces designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)
432.
9304
Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307
433.
9305
Parts and accessories of articles of headings 9301 to 9304
434.
9306
Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads
435.
9307
Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor
436.
9402
Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles
437.
9403
Bamboo

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eaning
446.
9607
Slide fasteners and parts thereof
447.
9608
Fountain pens, stylograph pens and other pens
448.
9610 00 00
Boards, with writing or drawing surface, whether or not framed
449.
9612
Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes
450.
9620 00 00
Monopods, bipods, tripods and similar articles
451.
9801
All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified:
(1) industrial plant,
(2) irrigation proje

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ing matter
5.
1806
Chocolates and other food preparations containing cocoa
6.
1901 90 [other than 1901 10, 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 preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905]
7.
1905 32
Waffles and wafers coated with chocolate or containing chocolate
8.
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
9.
2106
Food preparations not elsewhere specifi

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23
Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
19.
2710
Avgas
20.
3208
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter
21.
3209
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
22.
3210
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
23.
3213
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
24.
3214
Glaziers' putty, grafting putty, resin cements, caulking compounds and othe

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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; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants
30.
3401 30
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
31.
3402
Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401
32.
3403
Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-

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ric 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
38.
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
39.
3813
Preparations and charges for fire-extinguishers; charged fireextinguishing grenades
40.
3814
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
41.
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
42.
3820
Anti-freezing preparations and prepared de-icing fluids
43.
3918
Floor coverings of

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or example ebonite) in all forms, including waste and scrap; articles of hard rubber
51.
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
52.
4202
Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travellingbags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, to-bacco- 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 School satchels and bags other than of leather or composition leather, Toilet cases, Hand bags and s

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.
4413
Densified wood, in blocks, plates, strips, or profile shapes
62.
4414
Wooden frames for paintings, photographs, mirrors or similar objects
63.
4418
Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
64.
4421
Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware
65.
4814
Wall paper and similar wall coverings; window transparencies of paper
66.
6702
Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
67.
6703
Wool or other animal hair or other textile materials, prepared for use in making wigs or the like
68.
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
69.
6801
Setts, curbstones and flagstones, o

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ificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering
76.
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
77.
6813
Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials
78.
6814
Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not

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nce or packing of goods
86.
6910
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
87.
6913
Statuettes and other ornamental ceramic articles
88.
6914
Other ceramic articles
89.
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
90.
7004
Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
91.
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
92.
7006 00 00
Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials
93.
7007
Safety glass, consisting of toughened (tempered) or laminated

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ene stove and LPG 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
101.
7322
Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel
102.
7324
Sanitary ware and parts thereof of iron and steel
103.
7418
All goods other than utensils i.e. sanitary ware and parts thereof of copper
104.
7419
Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00
105.
7610 10 00
Doors, windows and their frames and thresholds for doors
106.
7615
All goods other than

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equipment, of base metal, other than office furniture of heading 9403
112.
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
113.
8310
Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405
114.
8407
Spark-ignition reciprocating or rotary internal combustion piston engine
115.
8408
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
116.
8409
Parts suitable for use solely or principally with the engines of heading 8407 or 8408
117.
8413
Pumps for dispensing fuel or lubricants of the type used in filling stations or garages [8413 11], Fuel, lubricating or cooling medium pumps for internal combustion piston engines [8413 30], concrete pumps [8413 40 00], other rotary po

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cooling (without a separating wall) by means of recirculated water [8419 89 40], Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control [8419 89 60], Apparatus for rapid heating of semi- conductor devices , apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus [8419 89 70]; parts [8419 90]
122.
8422
Dish washing machines, household [8422 11 00] and other [8422 19 00]
123.
8423
Electric or electronic 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
124.
8424
Fire extinguishers
125.
8427
Fork-lift trucks; other works trucks fitted with lifting or handling equipment
126.
8428
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
127.
8429
Self-

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writers, electric or non-electric, Perforating or stapling machines (staplers), pencil sharpening machines]
132.
8476
Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines
133.
8478
Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter
134.
8479
Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00]
135.
8483
Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)
136.
8484
Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in

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d in conjunction with such engines
144.
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
145.
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
146.
8516
Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545
147.
8517 ISDN System [8517 69 10],
ISDN Terminal Adaptor [8517 69 20], X 25 Pads [8517 69 40]
148.
8518
Single loudspeakers, mounted in their enclosures [8518 21 00

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or reproducing apparatus [other than computer monitors not exceeding 17 inches]
155.
8529
Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528
156.
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)
157.
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
158.
8536
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables
159.
8537
Boards, panels, consoles, desks, cabinets and other b

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r than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
164.
8702
Motor vehicles for the transport of ten or more persons, including the driver
165.
8703
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons]
166.
8704
Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]
167.
8705
Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)
168.
8706
Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
169.
8707
Bodies (including cabs), for the motor vehicles of he

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); animal drawn vehicles]
176.
8802
Aircrafts for personal use
177.
8903
Yachts and other vessels for pleasure or sports; rowing boats and canoes
178.
9004
Goggles
179.
9005
Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy
180.
9006
Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539
181.
9007
Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
182.
9008
Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
183.
9010
Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens
184.
9011
Compound optical microscopes, includi

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els and desks, screens, examinations or treatment tables, chairs and the light
191.
9023
Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses
192.
9101
Wrist-watches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal
193.
9102
Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101
194.
9104
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels
195.
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)
196.
9107
Time switches with clock or watch movement or with synchronous motor
197.
9108
Watch movements, complete and assembled
198.
9110
Complete

= = = = = = = =

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ns, 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
209.
9209
Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds
210.
9302
Revolvers and pistols, other than those of heading 9303 or 9304
211.
9401
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
212.
9403
Other furniture [other than bamboo furniture] and parts thereof
213.
9404
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, wheth

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rticles 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
221.
9611
Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; handoperated composing sticks and hand printing sets incorporating such composing sticks
222.
9613
Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks
223.
9614
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
224.
9616
Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations
225.
9617
Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glas

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or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport
2.
7102
Diamonds, whether or not worked, but not mounted or set [other than Non-Industrial Unworked or simply sawn, cleaved or bruted]
3.
7103
Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]
4.
7104
Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]
5.
7105
Dust and powder of natural or synthetic precious or semi-precious stones

= = = = = = = =

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arts thereof, of precious metal or of metal clad with precious metal
15.
7115
Other articles of precious metal or of metal clad with precious metal
16.
7116
Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
17.
7117
Imitation jewellery
18.
7118
Coin
Schedule VI – 0.125%
S. No.
Chapter /Heading /Sub-heading /Tariff item
Description of Goods
(1)
(2)
(3)
1.
7102
Diamonds, non-industrial unworked or simply sawn, cleaved or bruted
2.
7103
Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped
3.
7104
Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped
Explanation. – For the purposes of this notification,-
(i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity

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Notification under sub-section (1) of section 11 the HGST Act notifying exemption of intra-State supplies of goods

Notification under sub-section (1) of section 11 the HGST Act notifying exemption of intra-State supplies of goods
36/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
The 30th June, 2017
No: 36/ST-2 In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the Tariff item, Sub-Heading, Heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the State tax leviable thereon under section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2

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, chilled or frozen [other than frozen and put up in unit container]
13.
0207
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14.
0208
Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17.
0210
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
18.
3
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
19.
0301
Live fis

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oked
29.
0409
Natural honey, other than put up in unit container and bearing a registered brand name
30.
0501
Human hair, unworked, whether or not washed or scoured; waste of human hair
31.
0506
All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32.
0507 90
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33.
0511
Semen including frozen semen
34.
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35.
0701
Potatoes, fresh or chilled.
36.
0702
Tomatoes, fresh or chilled.
37.
0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38.
0704
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39.
0705
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40.
0706
Carrots, turnips, sa

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nas, including plantains, fresh or dried
51.
0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52.
0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53.
0806
Grapes, fresh
54.
0807
Melons (including watermelons) and papaws (papayas), fresh.
55.
0808
Apples, pears and quinces, fresh.
56.
0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57.
0810
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
58.
0814
Peel of citrus fruit or melons (i

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orghum [other than those put up in unit container and bearing a registered brand name]
72.
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]
73.
1101
Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74.
1102
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75.
1103
Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76.
1104
Cereal grains hulled
77.
1105
Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78.
1106
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of h

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ts (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89.
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90.
1213
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.
1214
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92.
1301
Lac and Shellac
93.
1404 90 40
Betel leaves
94.
1701 or 1702
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95.
1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96.
1905
Pappad, by whatever name it is known, except when served for consumption
97.
1

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contraceptives
108.
3101
All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
109.
3304
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
110.
3825
Municipal waste, sewage sludge, clinical waste
111.
3926
Plastic bangles
112.
4014
Condoms and contraceptives
113.
4401
Firewood or fuel wood
114.
4402
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
115.
4802 / 4907
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
116.
4817 / 4907
Postal items, like envelope, Post card etc., sold by Government
117.
48 / 4907
Rupee notes when sold to the Reserve Bank of India
118.
4907
Cheques, lose or in book form
119.
4901
Printed books, including Braille books
120.
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
121.
4903
Childr

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any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
138.
8445
Amber charkha
139.
8446
Handloom [weaving machinery]
140.
8802 60 00
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
141.
8803
Parts of goods of heading 8801
142.
9021
Hearing aids
143.
92
Indigenous handmade musical instruments
144.
9603
Muddhas made of sarkanda and phool bahari jhadoo
145.
9609
Slate pencils and chalk sticks
146.
9610 00 00
Slates
147.
9803
Passenger baggage
148.
Any chapter
Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey [proposed GST Nil]
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandan

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lation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999 (47 of 1999).
(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
2. This notification shall come into force with effect from the 1st day of July, 2017.
SANJEEV KAUSHAL,
Additional Chief Secretary to Government, Haryana,
Excise and Taxation Department.

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Notification 2.5% concessional HGST rate for supplies to Exploration and Production notified under section 11 (1) of the HGST Act, 2017

Notification 2.5% concessional HGST rate for supplies to Exploration and Production notified under section 11 (1) of the HGST Act, 2017
37/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
The 30th June, 2017
No: 37/ST-2 In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Table below read with relevant List appended hereto and falling under the Tariff item, Sub-heading, Heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, from so much of the State tax leviable thereon under section 9 of the Haryana Goods and

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ontracts under the Marginal Field Policy (MFP), or
(5) Coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy.
2.5%
1
ANNEXURE
Condition No.
Conditions
1.
If,-
(a) the goods are supplied to,-
(i) the Oil and Natural Gas Corporation or Oil India Limited (hereinafter referred to as the “licensee”) or a sub-contractor of the licensee and in each case in connection with petroleum operations to be undertaken under petroleum exploration licenses or mining leases, as the case may be, granted by the Government of India or any State Government on nomination basis; or
(ii) an Indian Company or Companies, a Foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to as the “contractor”) or a sub-contractor of the contractor and in each case in connection with petroleum operations to be undertaken under a contract with the Government of India; or
(iii) an Indian C

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er the supplier of goods, at the time of outward supply of goods, the following, namely, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for petroleum operations referred to in sub-clause (i) of clause (a);
(ii) is a contractor, he produces to the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, at the time of outward supply of goods, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for
(A) petroleum operations referred to in sub-clause (ii) of clause (a) under the contract referred to in that sub-clause, or

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o in that sub-clause and containing the name of such sub-contractor, or
(B) petroleum operations referred to in sub-clause (ii) of clause (a) under the contract referred to in that sub-clause and containing, the name of such sub- contractor, or
(C) petroleum operations or coal bed methane operations, as the case may be, referred to in sub- clause (iii) of clause (a) under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy, as the case may be, and containing the name of such sub-contractor;
(ii) an affidavit to the effect that such sub-contractor is a bonafide sub-contractor of the licensee or lessee or contractor, as the case may be;
(iii) an undertaking from such licensee or lessee or contractor, as the case may be, binding him to pay any tax, fine or penalty that may become payable, if any of the conditions of this entry are not complied with by such sub-contractor or licensee or lessee or contractor, as the

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the said goods are required for petroleum operations to be undertaken under :-
(A) petroleum exploration or mining leases referred to in sub-clause (i) of clause (a), or
(B) petroleum operations to be undertaken under a contract referred to in sub-clause (ii) of clause (a), or
(C) petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract referred to in sub-clause (iii) of clause (a);
(ii) undertaking from the transferee to comply with all the conditions of this entry, including that he shall pay tax, fine or penalty that may become payable, if any of the conditions of this entry are not complied with by himself, where he is the licensee/ contractor or by the licensee/ contractor of the transferee where such transferee is a sub-contractor;
(iii) a certificate,-
(A) in the case of a petroleum exploration license or mining lease, as the case may be, granted by the Government of India or any State Government on nomination basis, t

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transferee, as the case may be, produces before the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods are no longer required for the petroleum operations or coal bed methane operations, and the depreciated value of the goods shall be equal to the original value of the goods at the time of import reduced by the percentage points calculated by straight line method as specified below for each quarter of a year or part thereof from the date of clearance of the goods, namely:-
(i) for each quarter in the first year at the rate of 4 percent;
(ii) for each quarter in the second year at the rate of 3 percent;
(iii) for each q

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roleum operations including work boats, barges, crew boats, tugs, anchor handling vessels, lay barges and supply boats, marine ship equipment including water maker, DP system and Diving system.
(5) All types of equipment/ units for specialised services like diving, cementing, logging, casing repair, production testing, simulation and mud services, oil field related lab equipment, reservoir engineering, geological equipment, directional drilling, stimulation, Coil Tubing units, Drill Stem Testing (DST), data acquisition and processing, solids control, fishing (as related to downhole retrieval in oil field operations or coal bed methane operations), well control, blowout prevention(BOP), pipe inspection including Non Destructive Testing, coring, gravel pack, well completion and workover for oil/gas/CBM wells including wireline and downhole equipment.
(6) All types of casing pipes, drill pipes, production tubing, pup joints, connections, coupling, kelly, cross overs and swages, Drive Pi

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nd laying of pipelines.
(12) Single buoy mooring systems, mooring ropes, fittings like chains, shackles, couplings marine hoses and oil tankers to be used for oil storage and connected equipment, Tanks used for storage of oil, condensate, coal bed methane, water, mud, chemicals and related materials.
(13) All types of fully equipped vessels and other units /equipment required for pollution control, fire prevention, fire fighting, safety items like Survival Craft, Life Raft, fire and gas detection equipment, including H2S monitoring equipment.
(14) Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment.
(15) All types of valves including high pressure valves.
(16) Communication equipment required for petroleum or coal bed methane operations including synthesized VHF Aero and VHF multi channel sets/ VHF marine multi channel sets.
(17) Non-directional radio beacons, intrinsically safe walkie-talkies, directional finders, EPIRV, electronic individual security

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Notification regarding Reverse charge on certain specified supplies of goods under section 9 (3) of the HGST Act,2017

Notification regarding Reverse charge on certain specified supplies of goods under section 9 (3) of the HGST Act,2017
38/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
The 30th June, 2017
No. 38/ST-2 In exercise of the powers conferred by sub-section (3) 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 specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the Tariff item, Sub-heading, Heading or Chapter, as the case may be, as specified in the corresponding entry in colu

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4.
5004 to 5006
Silk yarn
Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn
Any registered person
5.

Supply of lottery.
State Government, Union Territory or any local authority
Lottery distributor or selling agent.
Explanation.- For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub section (1) of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998).
Explanation. –
(1) In this Table, “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading or chapter, as specif

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Notification regarding Refund of 50% of HGST on supplies to CSD under section 55.

Notification regarding Refund of 50% of HGST on supplies to CSD under section 55.
40/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 30th June, 2017
No:40/ST-2 – In exercise of the powers conferred by section 55 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby specifies the Canteen Stores Department (h

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Notification regarding Exemption from HGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD

Notification regarding Exemption from HGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD
41/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
The 30th June, 2017
No:41/ST-2 – In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts, supplies of goods, the description of which is specified in column (3) of the Ta

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Notification regarding HGST exemption from reverse charge upto 5000 per day under section 11 (1) of the HGST Act, 2017.

Notification regarding HGST exemption from reverse charge upto 5000 per day under section 11 (1) of the HGST Act, 2017.
42/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
The 30th June, 2017
No: 42/ST-2 – In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on being satisfied that it i

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Notification regarding Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) of the HGST Act, 2017

Notification regarding Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) of the HGST Act, 2017
43/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
The 30th June, 2017
No: 43/ST-2 – In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on being

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Notification regarding HGST exemption for dealers operating under Margin Scheme/Second Hand Goods notified under section 11 (1) of the HGST Act, 2017

Notification regarding HGST exemption for dealers operating under Margin Scheme/Second Hand Goods notified under section 11 (1) of the HGST Act, 2017
44/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
The 30th June, 2017
No: 44/ST-2 – In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana,

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Notification regarding rate of interest under the HGST Act, 2017

Notification regarding rate of interest under the HGST Act, 2017
45/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
The 30th June, 2017
No:45/ST-2 – In exercise of the powers conferred by sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Coun

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Notification regarding the rates for supply of services under the HGST Act,2017

Notification regarding the rates for supply of services under the HGST Act,2017
46/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
The 30th June, 2017
No:46/ST-2 : 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 Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the State tax, on the intra- State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as s

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odation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services
5
Heading 9961
Services in wholesale trade.
Explanation-This service does not include sale or purchase of goods but includes:
– Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission'
– Services of electronic whole sale agents and brokers,
– Services of whole sale auctioning houses.
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6
Heading 9962
Services in retail trade. Explanation- This service does not include sale or purchase of goods
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7
Heading 9963 (Accommodati on, food and beverage services)
(i) 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 i

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umption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.
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(iv) 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 any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year.
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(v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outd

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ferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises.
9

(viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and 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.
14

(ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above.
9

8
Heading 9964 (Passenger transport services)
(

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rvice (GPRS).
2.5
Provided that credit of input tax charged on goods or services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iii) Transport of passengers, with or without accompanied belongings, by air in economy class.
2.5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation.
2.5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class.
6

(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipien

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rson who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
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)]
(iv) Transport of goods in containers by rail by any person other than Indian Railways.
6

(v) Goods transport services other than (i), (ii), (iii) and (iv) above.
9

10
Heading 9966 (Rental services of transport vehicles)
(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient.
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)]
(ii) Rental services of transport vehicles with or without operators, other than (i) above.
9

11
Heading 9967 (Supporting services in transport)
(i) Services of goods transport agency (GTA) in relation to

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agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount;
(b) “foreman of a chit fund” shall have the same meaning as is assigned to the expression “foreman” in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982).
6
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
Same rate of state tax as on supply of like goods involving transfer of title in goods

(iii) Any transfer of right in goods o

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frequent that they constitute a recognisably systematic series, not open to use by passengers.
2.5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(v) Financial and related services other than (i), (ii), (iii), and (iv) above.
9

16
Heading 9972
Real estate services.
9

17
Heading 9973 (Leasing or rental services, with or without operator)
(i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software.
6

(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. [Please refer to Explanation no. (v)]
9

(iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
Same rate

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ransportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.
2.5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above.
Same rate of state tax as applicable on supply of like goods involving transfer of title in goods

18
Section 8
Business and Production Services
19
Heading 9981
Research and development services.
9

20
Heading 9982
Legal and accounting services.
9

21
Heading 9983 (Other professional, technical and business services)
(i) Selling of space for advertisement in print media.
2.5

(ii) Other professional, technical and business services other than (i) above.
9

22
Heading 9984
Telecommunications, broa

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ervices to agriculture, forestry, fishing, animal husbandry.
Explanation. – “Support services to agriculture, forestry, fishing, animal husbandry” mean –
(i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of-
(a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;
(b) supply of farm labour;
(c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;
(d) renting or leasing of agro machinery or vacant land with or without a structur

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g services on physical inputs (goods) owned by others)
(i) Services by way of job work in relation to-
(a) Printing of newspapers;
(b) Textile yarns (other than of man-made fibres) and textile fabrics;
(c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(d) Printing of books (including Braille books), journals and periodicals;
(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).
Explanation.- “man made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes either,-
(a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) p

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and waste collection, treatment and disposal and other environmental protection services.
9

33
Heading 9995
Services of membership organisations.
9

34
Heading 9996 (Recreational, cultural and sporting services)
(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama.
9

(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.
9

(iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like.
14

(iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club.
14

(v) Gambling.
14

(vi) Recreational, cultural and sporting services other than (i)

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amount” means the sum total of,-
(a) consideration charged for aforesaid service; and
(b) amount charged for transfer of land or undivided share of land, as the case may be.
3. Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government.
4. Explanation.- For the purposes of this notification,-
(i) Goods include capital goods.
(ii) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the annexed scheme of classification of services (Annexure).
(iii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Sectio

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in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment.
(vi) “agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training.
(vii) “agricultural produce” means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market.
(viii) “Agricultural Produce Marketing Committee or Board” means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce.
5. This no

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s such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings
9
995415
Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings
10
995416
Construction services of other buildings nowhere else classified
11
995419
Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above
12
Group 99542
General construction services of civil engineering works 13 995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
14
995422
General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
15
995423
Gene

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rvices to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches
25
995433
Excavating and earthmoving services
26
995434
Water well drilling services and septic system installation services
27
995435
Other site preparation services nowhere else classified
28
995439
Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
29
Group 99544
Assembly and erection of prefabricated constructions
30
995441
Installation, assembly and erection services of prefabricated buildings
31
995442
Installation, assembly and erection services of other prefabricated structures and constructions
32
995443
Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like)
33
995444
Other assembly and erection services nowhere else classified
34
995449
Services involving repair, alterations, addit

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ng installation services
50
995465
Insulation services
51
995466
Lift and escalator installation services
52
995468
Other installation services nowhere else classified
53
995469
Services involving repair, alterations, additions, replacements, maintenance of the installations covered above
54
Group 99547
Building completion and finishing services
55
995471
Glazing services
56
995472
Plastering services
57
995473
Painting services
58
995474
Floor and wall tiling services
59
995475
Other floor laying, wall covering and wall papering services
60
995476
Joinery and carpentry services
61
995477
Fencing and railing services
62
995478
Other building completion and finishing services nowhere else classified
63
995479
Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above
64
Section 6
Distributive Trade Services ; Accommodation, Food and Beverage Service; Transport Services; Gas a

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ons, alcoholic and non-alcoholic beverages serving services
81
996331
Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food
82
996332
Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food
83
996333
Services provided in canteen and other similar establishments
84
996334
Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions
85
996335
Catering services in trains, flights and the like
86
996336
Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators
87
996337
Other contract food services
88
996339
Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified
89
Heading 9964
Passenger transport services
90
Group 99641

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ces, stage carriage and the like
101
996423
Taxi services including radio taxi and other similar services
102
996424
Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like
103
996425
Domestic/ international scheduled air transport services of Passengers
104
996426
Domestic/ international non-scheduled air transport services of passengers
105
996427
Space transport services of passengers
106
996429
Other long-distance transportation services of passengers nowhere else classified
107
Heading 9965
Goods Transport Services
108
Group 99651
Land transport services of Goods
109
996511
Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles
110
996512
Railway transport services of Goods including letters, parcels, live animals, household

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, coaches, cars, trucks and other motor vehicles, with or without operator
122
996602
Rental services of water vessels including passenger vessels, freight vessels and the like with or without operator
123
996603
Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator
124
996609
Rental services of other transport vehicles nowhere else classified with or without operator
125
Heading 9967
Supporting services in transport
126
Group 99671
Cargo handling services
127
996711
Container handling services
128
996712
Customs house agent services
129
996713
Clearing and forwarding services
130
996719
Other cargo and baggage handling services
131
Group 99672
Storage and warehousing services
132
996721
Refrigerated storage services
133
996722
Bulk liquid or gas storage services
134
996729
Other storage and warehousing services
135
Group 99673
Supporting services for railway transport
136
99673

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up 99676
Supporting services for air or space transport
150
996761
Airport operation services (excluding cargo handling)
151
996762
Air traffic control services
152
996763
Other supporting services for air transport
153
996764
Supporting services for space transport
154
Group 99679
Other supporting transport services
155
996791
Goods transport agency services for road transport
156
996792
Goods transport agency services for other modes of transport
157
996793
Other goods transport services
158
996799
Other supporting transport services nowhere else classified
159
Heading 9968
Postal and courier services
160
Group 99681
Postal and courier services
161
996811
Postal services including post office counter services, mail box rental services
162
996812
Courier services
163
996813
Local delivery services
164
996819
Other Delivery Services nowhere else classified
165
Heading 9969
Electricity, gas, water and other distribution services
166

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ension services)
182
Group 99712
Investment banking services
183
997120
Investment banking services
184
Group 99713
Insurance and pension services (excluding reinsurance services)
185
997131
Pension services
186
997132
Life insurance services (excluding reinsurance services)
187
997133
Accident and health insurance services
188
997134
Motor vehicle insurance services
189
997135
Marine, aviation, and other transport insurance services
190
997136
Freight insurance services and travel insurance services
191
997137
Other property insurance services
192
997139
Other non-life insurance services (excluding reinsurance services)
193
Group 99714
Reinsurance services
194
997141
Life reinsurance services
195
997142
Accident and health reinsurance services
196
997143
Motor vehicle reinsurance services
197
997144
Marine, aviation and other transport reinsurance services
198
997145
Freight reinsurance services
199
997146
Other property reinsur

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997163
Actuarial services
215
997164
Pension fund management services
216
997169
Other services auxiliary to insurance and pensions
217
Group 99717
Services of holding financial assets
218
997171
Services of holding equity of subsidiary companies
219
997172
Services of holding securities and other assets of trusts and funds and similar financial entities
220
Heading 9972
Real estate services
221
Group 99721
Real estate services involving owned or leased property
222
997211
Rental or leasing services involving own or leased residential property
223
997212
Rental or leasing services involving own or leased non-residential property
224
997213
Trade services of buildings
225
997214
Trade services of time-share properties
226
997215
Trade services of vacant and subdivided land
227
Group 99722
Real estate services on a fee or commission basis or on contract basis
228
997221
Property management services on a fee or commission basis or on contract

= = = = = = = =

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39
997316
Leasing or rental services concerning telecommunications equipment with or without operator
240
997319
Leasing or rental services concerning other machinery and equipments with or without operator
241
Group 99732
Leasing or rental services concerning other goods
242
997321
Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )
243
997322
Leasing or rental services concerning video tapes and disks (home entertainment equipment )
244
997323
Leasing or rental services concerning furniture and other household appliances
245
997324
Leasing or rental services concerning pleasure and leisure equipment
246
997325
Leasing or rental services concerning household linen
247
997326
Leasing or rental services concerning textiles, clothing and footwear
248
997327
Leasing or rental services concerning do-it-yourself machinery and equipmen

= = = = = = = =

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services for the right to use other intellectual property products and other resources nowhere else classified
260
Section 8
Business and Production Services
261
Heading 9981
Research and development services
262
Group 99811
Research and experimental development services in natural sciences and engineering
263
998111
Research and experimental development services in natural sciences
264
998112
Research and experimental development services in engineering and technology
265
998113
Research and experimental development services in medical sciences and pharmacy
266
998114
Research and experimental development services in agricultural sciences
267
Group 99812
Research and experimental development services in social sciences and humanities
268
998121
Research and experimental development services in social sciences
269
998122
Research and experimental development services in humanities
270
Group 99813
Interdisciplinary research services
271
998130
In

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services
285
998216
Other legal services nowhere else classified
286
Group 99822
Accounting, auditing and bookkeeping services
287
998221
Financial auditing services
288
998222
Accounting and bookkeeping services
289
998223
Payroll services
290
998224
Other similar services nowhere else classified
291
Group 99823
Tax consultancy and preparation services
292
998231
Corporate tax consulting and preparation services
293
998232
Individual tax preparation and planning services
294
Group 99824
Insolvency and receivership services
295
998240
Insolvency and receivership services
296
Heading 9983
Other professional, technical and business services
297
Group 99831
Management consulting and management services; information technology services
298
998311
Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management
299
998312
Business consulting services including pu

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= = = = = = = =

rvices
315
998331
Engineering advisory services
316
998332
Engineering services for building projects
317
998333
Engineering services for industrial and manufacturing projects
318
998334
Engineering services for transportation projects
319
998335
Engineering services for power projects
320
998336
Engineering services for telecommunications and broadcasting projects
321
998337
Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects
322
998338
Engineering services for other projects nowhere else classified
323
998339
Project management services for construction projects
324
Group 99834
Scientific and other technical services
325
998341
Geological and geophysical consulting services
326
998342
Subsurface surveying services
327
998343
Mineral exploration and evaluation
328
998344
Surface surveying and map-making services
329
998345
Weather forecasting and meteorological servic

= = = = = = = =

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= = = = = = = =

6
998371
Market research services
347
998372
Public opinion polling services
348
Group 99838
Photography and videography and their processing services
349
998381
Portrait photography services
350
998382
Advertising and related photography services
351
998383
Event photography and event videography services
352
998384
Specialty photography services
353
998385
Restoration and retouching services of photography
354
998386
Photographic and videographic processing services
355
998387
Other photography and videography and their processing services nowhere else classified
356
Group 99839
Other professional, technical and business services
357
998391
Specialty design services including interior design, fashion design, industrial design and other specialty design services
358
998392
Design originals
359
998393
Scientific and technical consulting services
360
998394
Original compilations of facts or information
361
998395
Translation and interpret

= = = = = = = =

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= = = = = = = =

ions services nowhere else classified
379
Group 99843
On-line content services
380
998431
On-line text based information such as online books, newspapers, periodicals, directories and the like
381
998432
On-line audio content
382
998433
On-line video content
383
998434
Software downloads
384
998439
Other on-line contents nowhere else classified
385
Group 99844
News agency services
386
998441
News agency services to newspapers and periodicals
387
998442
Services of independent journalists and press photographers
388
998443
News agency services to audiovisual media
389
Group 99845
Library and archive services
390
998451
Library services
391
998452
Operation services of public archives including digital archives
392
998453
Operation services of historical archives including digital archives
393
Group 99846
Broadcasting, programming and programme distribution services
394
998461
Radio broadcast originals
395
998462
Television broadcast

= = = = = = = =

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= = = = = = = =

red car services
415
998525
Guard services
416
998526
Training of guard dogs
417
998527
Polygraph services
418
998528
Fingerprinting services
419
998529
Other security services nowhere else classified
420
Group 99853
Cleaning services
421
998531
Disinfecting and exterminating services
422
998532
Window cleaning services
423
998533
General cleaning services
424
998534
Specialised cleaning services for reservoirs and tanks
425
998535
Sterilisation of objects or premises (operating rooms)
426
998536
Furnace and chimney cleaning services
427
998537
Exterior cleaning of buildings of all types
428
998538
Cleaning of transportation equipment
429
998539
Other cleaning services nowhere else classified
430
Group 99854
Packaging services
431
998540
Packaging services of goods for others
432
998541
Parcel packing and gift wrapping
433
998542
Coin and currency packing services
434
998549
Other packaging services nowhere else classified

= = = = = = = =

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= = = = = = = =

document preparation and the like
450
998596
Events, exhibitions, conventions and trade shows organisation and assistance services
451
998597
Landscape care and maintenance services
452
998598
Other information services nowhere else classified
453
998599
Other support services nowhere else classified
454
Heading 9986
Support services to agriculture, hunting, forestry, fishing, mining and utilities
455
Group 99861
Support services to agriculture, hunting, forestry and fishing
456
998611
Support services to crop production
457
998612
Animal husbandry services
458
998613
Support services to hunting
459
998614
Support services to forestry and logging
460
998615
Support services to fishing
461
998619
Other support services to agriculture, hunting, forestry and fishing
462
Group 99862
Support services to mining
463
998621
Support services to oil and gas extraction
464
998622
Support services to other mining nowhere else classified
465
Group

= = = = = = = =

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ntenance and repair services of telecommunication equipments and apparatus
478
998717
Maintenance and repair services of commercial and industrial machinery
479
998718
Maintenance and repair services of elevators and escalators
480
998719
Maintenance and repair services of other machinery and equipments
481
Group 99872
Repair services of other goods
482
998721
Repair services of footwear and leather goods
483
998722
Repair services of watches, clocks and jewellery
484
998723
Repair services of garments and household textiles
485
998724
Repair services of furniture
486
998725
Repair services of bicycles
487
998726
Maintenance and repair services of musical instruments
488
998727
Repair services for photographic equipment and cameras
489
998729
Maintenance and repair services of other goods nowhere else classified
490
Group 99873
Installation services (other than construction)
491
998731
Installation services of fabricated metal products, excep

= = = = = = = =

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duct manufacturing services
505
998816
Other food product manufacturing services
506
998817
Prepared animal feeds manufacturing services
507
998818
Beverage manufacturing services
508
998819
Tobacco manufacturing services nowhere else classified
509
Group 99882
Textile, wearing apparel and leather manufacturing services
510
998821
Textile manufacturing services
511
998822
Wearing apparel manufacturing services
512
998823
Leather and leather product manufacturing services
513
Group 99883
Wood and paper manufacturing services
514
998831
Wood and wood product manufacturing services
515
998832
Paper and paper product manufacturing services
516
Group 99884
Petroleum, chemical and pharmaceutical product manufacturing services
517
998841
Coke and refined petroleum product manufacturing services
518
998842
Chemical product manufacturing services
519
998843
Pharmaceutical product manufacturing services
520
Group 99885
Rubber, plastic and other

= = = = = = = =

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quipment manufacturing services
535
998881
Motor vehicle and trailer manufacturing services
536
998882
Other transport equipment manufacturing services
537
Group 99889
Other manufacturing services
538
998891
Furniture manufacturing services
539
998892
Jewellery manufacturing services
540
998893
Imitation jewellery manufacturing services
541
998894
Musical instrument manufacturing services
542
998895
Sports goods manufacturing services
543
998896
Game and toy manufacturing services
544
998897
Medical and dental instrument and supply manufacturing services
545
998898
Other manufacturing services nowhere else classified
546
Heading 9989
Other manufacturing services; publishing, printing and reproduction services; materials recovery services
547
Group 99891
Publishing, printing and reproduction services
548
998911
Publishing, on a fee or contract basis
549
998912
Printing and reproduction services of recorded media, on a fee or contract basi

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11
Administrative services of the government
562
999111
Overall Government public services
563
999112
Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service
564
999113
Public administrative services related to the more efficient operation of business
565
999119
Other administrative services of the government nowhere else classified
566
Group 99912
Public administrative services provided to the community as a whole
567
999121
Public administrative services related to External Affairs, Diplomatic and Consular services abroad
568
999122
Services related to foreign economic aid
569
999123
Services related to foreign military aid
570
999124
Military defence services
571
999125
Civil defence services
572
999126
Police and fire protection services
573
999127
Public administrative services related to law courts
574
999128
Administrative services related

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99231
Secondary education services, general
588
999232
Secondary education services, technical and vocational
589
Group 99924
Higher education services
590
999241
Higher education services, general
591
999242
Higher education services, technical
592
999243
Higher education services, vocational
593
999249
Other higher education services
594
Group 99925
Specialised education services
595
999259
Specialised education services
596
Group 99929
Other education and training services and educational support services
597
999291
Cultural education services
598
999292
Sports and recreation education services
599
999293
Commercial training and coaching services
600
999294
Other education and training services nowhere else classified
601
999295
Services involving conduct of examination for admission to educational institutions
602
999299
Other educational support services
603
Heading 9993
Human health and social care services
604
Group 99931
H

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adults suffering from mental retardation, mental health illnesses or substance abuse
620
999334
Other social services with accommodation for adults
621
Group 99934
Social services without accommodation for the elderly and disabled
622
999341
Vocational rehabilitation services
623
999349
Other social services without accommodation for the elderly and disabled nowhere else classified
624
Group 99935
Other social services without accommodation
625
999351
Child day-care services
626
999352
Guidance and counseling services nowhere else classified related to children
627
999353
Welfare services without accommodation
628
999359
Other social services without accommodation nowhere else classified
629
Heading 9994
Sewage and waste collection, treatment and disposal and other environmental protection services
630
Group 99941
Sewerage, sewage treatment and septic tank cleaning services
631
999411
Sewerage and sewage treatment services
632
999412
Septic t

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649
999459
Other sanitation services nowhere else classified
650
Group 99949
Others
651
999490
Other environmental protection services nowhere else classified
652
Heading 9995
Services of membership organisations
653
Group 99951
Services furnished by business, employers and professional organisations Services
654
999511
Services furnished by business and employers organisations
655
999512
Services furnished by professional organisations
656
Group 99952
Services furnished by trade unions
657
999520
Services furnished by trade unions
658
Group 99959
Services furnished by other membership organisations
659
999591
Religious services
660
999592
Services furnished by political organisations
661
999593
Services furnished by human rights organisations
662
999594
Cultural and recreational associations
663
999595
Services furnished by environmental advocacy groups
664
999596
Services provided by youth associations
665
999597
Other civic and

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99963
Services of performing and other artists
681
999631
Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like
682
999632
Services of authors, composers, sculptors and other artists, except performing artists
683
999633
Original works of authors, composers and other artists except performing artists, painters and sculptors
684
Group
99964 Museum and preservation services
685
999641
Museum and preservation services of historical sites and buildings
686
999642
Botanical, zoological and nature reserve services
687
Group 99965
Sports and recreational sports services
688
999651
Sports and recreational sports event promotion and organisation services
689
999652
Sports and recreational sports facility operation services
690
999659
Other sports and recreational sports services nowhere else classified
691
Group 99966
Services of athletes and related support services

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9722
Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services
711
999723
Physical well-being services including health club and fitness centre
712
999729
Other beauty treatment services nowhere else classified
713
Group
99973 Funeral, cremation and undertaking services
714
999731
Cemeteries and cremation services
715
999732
Undertaking services
716
Group 99979
Other miscellaneous services
717
999791
Services involving commercial use or exploitation of any event
718
999792
Agreeing to do an act
719
999793
Agreeing to refrain from doing an act
720
999794
Agreeing to tolerate an act
721
999795
Conduct of religious ceremonies or rituals by persons
722
999799
Other services nowhere else classified
723
Heading 9998
Domestic services
724
Group 99980
Domestic services
725
999800
Domestic services both part time and full time
726
Heading 9999
Services provided by extraterritorial organisations and bodies

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Notification regarding the exemptions on supply of services under the HGST Act,2017

Notification regarding the exemptions on supply of services under the HGST Act,2017
47/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
The 30th June, 2017
No: 47/ST-2 – In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the State tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column

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ion territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.
Nil
Nil
5
Chapter 99
Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.
Nil
Nil
6
Chapter 99
Services by the Central Government, State
Government, Union territory or local
authority excluding the following services-
(a) services by the Department of Posts by
way of speed post, express parcel post, life
insurance, and agency services provided to a
person other than the Central Government,
State Government, Union territory;
(b) services in relation to an aircraft or a
vessel, inside or outside the precincts of a
port or an airport;
(c) transport of goods or passengers; or
(d) any service, other than services covered
under entries (a) to (c) above, provided to
business entitie

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cal authority to another Central
Government, State Government, Union
territory or local authority:
Provided that nothing contained in
this entry shall apply to services-
(i) by the Department of Posts by way of
speed post, express parcel post, life
insurance, and agency services provided
to a person other than the Central
Government, State Government, Union
territory;
(ii) in relation to an aircraft or a vessel,
inside or outside the precincts of a port or
an airport;
(iii) of transport of goods or passengers.
Nil
Nil
9
Chapter 99
Services provided by Central Government,
State Government, Union territory or a local
authority where the consideration for such
services does not exceed five thousand rupees:
Provided that nothing contained in
this entry shall apply to-
(i) services by the Department of Posts by
way of speed post, express parcel post, life
insurance, and agency services provided to a
person other than the Central Government

= = = = = = = =

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tri Awas Yojana.
Nil
Nil
11
Heading 9954
Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.
Nil
Nil
12
Heading 9963 or
Heading 9972
Services by way of renting of residential dwelling for use as residence.
Nil
Nil
13
Heading 9963
or
Heading 9972 or
Heading 9995
or
any other Heading of
Section 9
Services by a person by way of-
(a) conduct of any religious ceremony;
(b) renting of precincts of a religious place
meant for general public, owned or managed
by an entity registered as a charitable or
religious trust under section 12AA of the
Income-tax Act, 1961 (hereinafter referred to
as the Income-tax Act) or a trust or an
institution registered under sub clause (v) of
clause (23C) of section 10 of the Income-tax
Act or a body or an authority covered under
clause (23BBA) of section 10 of t

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located in West Bengal;
(b) non-airconditioned contract carriage
other than radio taxi, for transportation of
passengers, excluding tourism, conducted
tour, charter or hire; or
(c) stage carriage other than air-conditioned
stage carriage.
Nil
Nil
16
Heading 9964
Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding:
Provided that nothing contained in this entry shall apply on or after the expiry of a period of one year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.
Nil
Nil
17
Heading 9964
Service of transportation of passengers, with
or without accompanied belongings, by-
(a) railways in a class other than-
(i) first class; or
(ii) an air-conditioned coach;
(b) m

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or materials;
(e) agricultural produce;
(f) milk, salt and food grain including flours,
pulses and rice; and
(g) organic manure.
Nil
Nil
21
Heading 9965 or
Heading 9967
Services provided by a goods transport
agency, by way of transport in a goods
carriage of –
(a) agricultural produce;
(b) goods, where consideration charged for
the transportation of goods on a consignment
transported in a single carriage does not
exceed one thousand five hundred rupees;
(c) goods, where consideration charged for
transportation of all such goods for a single
consignee does not exceed rupees seven
hundred and fifty;
(d) milk, salt and food grain including flour,
pulses and rice;
(e) organic manure;
(f) newspaper or magazines registered with
the Registrar of Newspapers;
(g) relief materials meant for victims of
natural or man-made disasters, calamities,
accidents or mishap; or
(h) defence or military equipments.
Nil
Nil
22
Heading 9966 or
Headin

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amongst banks and
such dealers.
Nil
Nil
28
Heading 9971 or
Heading 9991
Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013).
Nil
Nil
29
Heading 9971
or
Heading 9991
Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government.
Nil
Nil
30
Heading 9971 or
Heading 9991
Services by the Employees' State Insurance Corporation to persons governed under the Employees' State Insurance Act, 1948 (34 of 1948).
Nil
Nil
31
Heading 9971
Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions A

= = = = = = = =

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rson who accepts such card.
Nil
Nil
35
Heading 9971 or
Heading 9991
Services of general insurance business
provided under following schemes –
(a) Hut Insurance Scheme;
(b) Cattle Insurance under Swarnajaynti
Gram Swarozgar Yojna (earlier known as
Integrated Rural Development Programme);
(c) Scheme for Insurance of Tribals;
(d) Janata Personal Accident Policy and
Gramin Accident Policy;
(e) Group Personal Accident Policy for Self-
Employed Women;
(f) Agricultural Pumpset and Failed Well
Insurance;
(g) premia collected on export credit
insurance;
(h) Weather Based Crop Insurance Scheme
or the Modified National Agricultural
Insurance Scheme, approved by the
Government of India and implemented by the
Ministry of Agriculture;
(i) Jan Arogya Bima Policy;
(j) National Agricultural Insurance Scheme
(Rashtriya Krishi Bima Yojana);
(k) Pilot Scheme on Seed Crop Insurance;
(l) Central Sector Scheme on Cattle
Insurance;
(m) Universal Health

= = = = = = = =

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ion Yojana.
Nil
Nil
38
Heading 9971 or
Heading 9991
Services by way of collection of contribution under any pension scheme of the State Governments.
Nil
Nil
39
Heading 9971 or
Heading 9985
Services by the following persons in
respective capacities –
(a) business facilitator or a business
correspondent to a banking company with
respect to accounts in its rural area branch;
(b) any person as an intermediary to a
business facilitator or a business
correspondent with respect to services
mentioned in entry (a); or
(c) business facilitator or a business
correspondent to an insurance company in a
rural area.
Nil
Nil
40
Heading 9971 or
Heading 9991
Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.
Nil
Nil
41
Heading 9972
One time upfront amount (called as premium, salami, cost, price, development char

= = = = = = = =

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over had not exceeded fifty
lakh rupees during the preceding financial
year; and
(b) a period of three years has not elapsed
from the date of entering into an agreement
as an incubatee.
Nil
Nil
45
Heading 9982 or
Heading 9991
Services provided by-
(a) an arbitral tribunal to –
(i) any person other than a business
entity; or
(ii) a business entity with an aggregate
turnover up to twenty lakh rupees (ten
lakh rupees in the case of special
category states) in the preceding
financial year;
(b) a partnership firm of advocates or an
individual as an advocate other than a senior
advocate, by way of legal services to-
(i) an advocate or partnership firm of advocates providing legal services;
(ii) any person other than a business
entity; or
(iii) a business entity with an aggregate
turnover up to twenty lakh rupees (ten
lakh rupees in the case of special category
states) in the preceding financial year;
(c) a senior advocate by way of legal

= = = = = = = =

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ecognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bioincubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.
Nil
Nil
49
Heading 9984
Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India.
Nil
Nil
50
Heading 9984
Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material.
Nil
Nil
51
Heading 9984
Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax.
Nil
Nil
52
Heading 9985
Services by an organiser to any person in respect of a business exhibition held outside India.
Nil
Nil
53
Heading 9985
Services by way of sponsorship of sporting

= = = = = = = =

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lant protection or testing;
(b) supply of farm labour;
(c) processes carried out at an agricultural
farm including tending, pruning, cutting,
harvesting, drying, cleaning, trimming, sun
drying, fumigating, curing, sorting, grading,
cooling or bulk packaging and such like
operations which do not alter the essential
characteristics of agricultural produce but
make it only marketable for the primary
market;
(d) renting or leasing of agro machinery or
vacant land with or without a structure
incidental to its use;
(e) loading, unloading, packing, storage or
warehousing of agricultural produce;
(f) agricultural extension services;
(g) services by any Agricultural Produce
Marketing Committee or Board or services
provided by a commission agent for sale or
purchase of agricultural produce.
Nil
Nil
55
Heading 9986
Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, e

= = = = = = = =

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ent.
Nil
Nil
61
Heading 9991
Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.
Nil
Nil
62
Heading 9991 or
Heading 9997
Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract.
Nil
Nil
63
Heading 9991
Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products.
Nil
Nil
64
Heading 9991
or

= = = = = = = =

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students, faculty and
staff;
(ii) catering, including any mid-day meals
scheme sponsored by the Central
Government, State Government or Union
territory;
(iii) security or cleaning or house-keeping
services performed in such educational
institution;
(iv) services relating to admission to, or conduct of examination by, such institution; upto higher secondary:
Provided that nothing contained in
entry (b) shall apply to an educational
institution other than an institution providing
services by way of pre-school education and
education up to higher secondary school or
equivalent.
Nil
Nil
67
Heading 9992
Services provided by the Indian Institutes of
Management, as per the guidelines of the
Central Government, to their students, by
way of the following educational
programmes, except Executive Development
Programme: –
(a) two year full time Post Graduate
Programmes in Management for the Post
Graduate Diploma in Management, to which
admissi

= = = = = = = =

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ion to-
(i) the National Skill Development Programme implemented by the National
Skill Development Corporation; or
(ii) a vocational skill development course
under the National Skill Certification and
Monetary Reward Scheme; or
(iii) any other Scheme implemented by the
National Skill Development Corporation.
Nil
Nil
70
Heading 9983 or
Heading 9985 or
Heading 9992
Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.
Nil
Nil
71
Heading 9992
Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training.
Nil
Nil
72
Heading 9992
Services provided to the Central

= = = = = = = =

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oms, lavatories, urinal or toilets.
Nil
Nil
77
Heading 9995
Service by an unincorporated body or a nonprofit
entity registered under any law for the
time being in force, to its own members by
way of reimbursement of charges or share of
contribution –
(a) as a trade union;
(b) for the provision of carrying out any
activity which is exempt from the levy of
Goods and Service Tax; or
(c) up to an amount of five thousand rupees
per month per member for sourcing of goods
or services from a third person for the
common use of its members in a housing
society or a residential complex.
Nil
Nil
78
Heading 9996
Services by an artist by way of a
performance in folk or classical art forms of-
(a) music, or
(b) dance, or
(c) theatre,
if the consideration charged for such
performance is not more than one lakh and
fifty thousand rupees:
Provided that the exemption shall not
apply to service provided by such artist as a
brand ambassador.
Nil

= = = = = = = =

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= = = = = = = =

idea, immovable property, person, service, goods or actionable claim through newspaper, television, radio or any other means but does not include any presentation made in person;
(b) “advocate” has the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 (25 of 1961);
(c) “agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training;
(d) “agricultural produce” means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market;
(e) “Agricultural Produce Marketing Committee or Board” means any committee or board constituted u

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it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996);
(j) “authorised dealer of foreign exchange” shall have the same meaning assigned to “Authorised person” in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999);
(k) “authorised medical practitioner” means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force;
(l) “banking company” has the same meaning as assigned to it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934);
(m) “brand ambassador” means a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any pe

= = = = = = = =

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preventive health, family planning or prevention of HIV infection;
(ii) advancement of religion , spirituality or yoga;
(iii) advancement of educational programmes or skill development relating to,-
(A) abandoned, orphaned or homeless children;
(B) physically or mentally abused and traumatized persons;
(C) prisoners; or
(D) persons over the age of 65 years residing in a rural area;
(iv) preservation of environment including watershed, forests and wildlife;
(s) “clinical establishment” means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;
(t) “contract carriage” has the same meaning as assigned to it in c

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stitution” means an institution providing services by way of,-
(i) pre-school education and education up to higher secondary school or equivalent;
(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
(iii) education as a part of an approved vocational education course;
(z) “electricity transmission or distribution utility” means the Central Electricity Authority; a State Electricity Board; the Central Transmission Utility or a State Transmission Utility notified under the Electricity Act, 2003 (36 of 2003); or a distribution or transmission licensee under the said Act, or any other entity entrusted with such function by the Central Government or, as the case may be, the State Government;
(za) “e-rickshaw” means a special purpose battery powered vehicle of power not exceeding 4000 watts, having three wheels for carrying goods or passengers, as the case may be, for hire or reward, manufactured, constructed or

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r illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;
(zh) “incubatee” means an entrepreneur located within the premises of a Technology Business Incubator or Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India and who has entered into an agreement with the Technology Business Incubator or the Science and Technology Entrepreneurship Park to enable himself to develop and produce hi-tech and innovative products;
(zi) “inland waterway” means national waterways a

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efore any court, tribunal or authority;
(zn) “life insurance business” has the same meaning as assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938);
(zo) “life micro-insurance product” shall have the same meaning as assigned to it in clause (e) of regulation 2 of the Insurance Regulatory and Development Authority (Micro-insurance) Regulations, 2005;
(zp) “metered cab” means any contract carriage on which an automatic device, of the type and make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder (but does not include radio taxi);
(zq)”national park” has the same meaning as assigned to it in clause (21) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972);
(zr) “online information and database a

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on 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908); (zv) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using the Global Positioning System or General Packet Radio Service;
(zw) “recognised sporting event” means any sporting event,-
(i) organised by a recognised sports body where the participating team or individual represent any district, state, zone or country;
(ii) organised –
(A) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone;
(B) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;
(C) by Central Civil Services Cultural and Spo

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perty” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property;
(zza) “Reserve Bank of India” means the bank established under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934);
(zzb) “residential complex” means any complex comprising of a building or buildings, having more than one single residential unit;
(zzc) “rural area” means the area comprised in a village as defined in land revenue records, excluding- the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or any area that may be notified as an urban area by the Central Government or a State Government;
(zzd) “senior advocate” has the same meaning as assigned to it in sect

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2003 (36 of 2003);
(zzk) “state transport undertaking” has the same meaning as assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(zzl) “tiger reserve” has the same meaning as assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (53 of 1972);
(zzm) “tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours;
(zzn) "trade union" has the same meaning as assigned to it in clause (h) of section 2 of the Trade Unions Act,1926(16 of 1926);
(zzo) “vessel” has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);
(zzp) “wildlife sanctuary” means a sanctuary as defined in the clause (26) of the section 2 of The Wild Lif

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Notification regarding the categories of services on which tax will be payable under reverse charge mechanism under the HGST Act,2017

Notification regarding the categories of services on which tax will be payable under reverse charge mechanism under the HGST Act,2017
48/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
The 30th June, 2017
No: 48/ST-2 – In exercise of the powers conferred by sub-section (3) 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 notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of State tax leviable under section 9 of the said Haryana Goods and Services Tax Act, 2017, shall be paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table, namely:-
Table
Sl. No.
Category of Supply of Services
Supplier of service
Recipient

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stered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or
(c) any co-operative society established by or under any law; or
(d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons; or
(g) any casual taxable person; located in the taxable territory.
2
Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates,

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or a vessel, inside or outside the precincts of a port or an airport;
(iii) transport of goods or passengers.
Central Government, State Government, Union territory or local authority
Any business entity located in the taxable territory.
6
Services supplied by a director of a company or a body corporate to the said company or the body corporate.
A director of a company or a body corporate
The company or a body corporate located in the taxable territory.
7
Services supplied by an insurance agent to any person carrying on insurance business.
An insurance agent
Any person carrying on insurance business, located in the taxable territory.
8
Services supplied by a recovery agent to a banking company or a financial institution or a non-banking financial company.
A recovery agent
A banking company or a financial institution or a non-banking financial company, located in the taxable territory.
9
Supply of services by an author, music composer, photographer, artist or the like b

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Notification regarding the supplies which shall be treated neither as a supply of goods nor a supply of service under the HGST Act. 2017

Notification regarding the supplies which shall be treated neither as a supply of goods nor a supply of service under the HGST Act. 2017
49/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
The 30th June, 2017
No. 49/ST-2.- In exercise of the powers conferred by sub-section (2) of section 7 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recomm

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Notification regarding the supplies not eligible for refund of unutilized ITC under the HGST Act. 2017

Notification regarding the supplies not eligible for refund of unutilized ITC under the HGST Act. 2017
50/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
The 30th June, 2017
No:50/ST-2 – In exercise of the powers conferred by sub-section (3) of section 54 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council hereby no

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Notification regarding specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under HGST Act, 2017

Notification regarding specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under HGST Act, 2017
51/ST-2 Dated:- 30-6-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
NOTIFICATION
The 30th June, 2017
No.51/ST-2 – In exercise of the powers conferred by section 55 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby specifies, –
(i) United Nations or a specified international organisation; and
(ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein,
for the purposes of the said se

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ssion or consular post in India, or diplomatic agents or career consular officers posted therein, are entitled to refund of state tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity;
(ii) that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission or post authorised by him, shall furnish an undertaking in original, signed by him or the authorised person, stating that the supply of services received are for official purpose of the said foreign diplomatic mission or consular post; or for personal use of the said diplomatic agent or career consular officer or members of his/her family;

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ntly, it shall communicate the withdrawal of such certificate to the foreign diplomatic mission or consular post;
(v) the refund of the whole of the State tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate.
Explanation. – For the purposes of this notification, unless the context otherwise requires,”specified international organisation” means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply.
2. This

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e-WAYBILL UNDER WBGST ORDINANCE, 2017

e-WAYBILL UNDER WBGST ORDINANCE, 2017
06/2017 Dated:- 30-6-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR NO. 06/2017
DATED: 30.06.2017
Subject: e-WAYBILL UNDER WBGST ORDINANCE, 2017
In terms of Finance Department Notification No. 1156-F.T. dated 30.06.2017, a new electronic system is going to be introduced on and from the 1st July, 2017 in respect of issuance of Way Bills under the West Bengal Goods and Services Tax Ordinance, 2017.
As per the new system, the Way Bills will have to be generated and printed from the Directorate's website www.wbcomtax.gov.in by the importing persons after furnishing the required particulars, which are described as under: –
❖ Waybill Links: –
Main Link: www.wbcomtax.gov.in->e-Services->waybill
Sub-links: Under the main link: –
A. For Dealers/Taxable Persons having a valid GST Provisional ID/GSTIN
B. For Dealers/Taxable Persons/ Unr

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146; He shall have to enter details of Consignor like Trade name, GSTIN, address, State and also the number of keys required for the particular consignor, depending on the number of consignments.
➢ An acknowledgement with the requisite Waybill Key Numbers will be generated.
➢ Such keys may be used one at a time for generation of waybill.
Step-2: Generation of waybill using waybill key number
➢ Login to the link Demat waybill consignor / consignee agent
➢ Enter GSTIN/Provisional ID, Waybill Key No. and captcha code and submit
➢ Fill up details of invoices in downloadable blank annexure, save as xml file and upload
➢ In the opened form, enter Mode of Transport, Vehicle No. (if mode of transport is Road), Name/ Address/ Enrolment No. of the transporter/ owner of the vehicle, Details of Consignment Note / Railway receipt / Airway Bill / Bill of lading with date, Total no. of invoice/ Tax invoice/cash memo/ bills/challan/ forwarding note etc.

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Trade name, Address, PAN
2. Enter Consignor Trade name, Address, PIN, PAN, State GSTIN
3. Enter Transporter detail (optional)
4. Enter Total No. of Invoice, Date, Entry location
5. Upload xml file showing invoice detail
6. Enter Status of the user
7. Upload pro-forma invoice (jpeg / pdf)
8. Upon submission, he will get Acknowledgement slip with Application no. printed on it.
9. The application shall then be placed before Officer of Waybill Section, who, upon necessary verification, may grant or reject or defer disposal for further explanation.
10. If granted, a waybill key number shall go to applicant's mobile No.
11. If rejected, applicant will be intimated via SMS.
12. If deferred, applicant has to come to give explanation. If it is satisfactory, application may be granted, otherwise rejected.
Waybill Generation: –
1. The applicant shall have to log in again using the login process and select waybill Generation link.
2. He shall fill up the necessary particulars regard

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Goa Goods and Services Tax (Amendment) Rules, 2017.

Goa Goods and Services Tax (Amendment) Rules, 2017.
38/1/2017-Fin(R&C)(7) Dated:- 30-6-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
Notification
38/1/2017-Fin(R&C)(7)
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules to amend the Goa Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Goa Goods and Services Tax (Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with effect from the 22nd day of June, 2017.
2. In the Goa Goods and Services Tax Rules, 2017,-
(a) in rule 1, in the heading, the word, “Extent” shall be omitted;
(b) in rule 10, in sub-rul

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made thereunder.”;
(f) in rule 24,-
(i) in sub-rule (1), the second proviso shall be omitted;
(ii) after sub-rule (3), the following sub-rule shall be inserted, namely:-
“(3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the common portal.”;
(g) in rule 26, in sub-r

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