Seeks to amend notification No 1/2017- State Tax (Rate) dated 28.06.2017, which prescribes GST rates under section 9 of the Manipur GST Act, 2017
41/2017-State Tax (Rate) Dated:- 14-11-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
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Document 1
MANIPUR GAZETTE
सतà¥à¤¯à¤®à¥‡à¤µ जयते
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 435
Imphal, Friday, November 17, 2017
(Kartika 26, 1939)
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
Notification No. 41/2017-State Tax (Rate)
Imphal, the 14th November, 2017
5/19/2017-FD(TAX):- In exercise of the powers conferred by sub-section (1) of section 9 of the
Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur, on the
recommendations of the Council, hereby makes the following further amendments in the
notification of the Government of Manipur, Secretariat: Finance Department (Expenditure
Section) No.
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nd,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable
claim or enforceable right in a court of law is
available [other than those where any actionable
claim or enforceable right in respect of such brand
name has been foregone voluntarily], subject to the
conditions as in the ANNEXURE]”;
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(iii) S. Nos. 3,4,5, 6 and the entries relating thereto shall be omitted;
(iv) in S. No. 16, for the entry in column (3), the entry “All goods [other than fresh or
chilled] and put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a
court of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone voluntarily],
subject to the conditions as in the ANNEXURE”, shall be substituted;
(v) in S. No. 23, in the entry in column (3), after the word “frozen”,
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be substituted;
(vii) in S. No. 27, for the entry in column (3),the entry “Cashew nuts, whether or not
shelled or peeled, desiccated coconuts” shall be substituted;
(viii) in S. No. 30, in the entry in column (3), after the words “shelled or peeled”, the
words “,put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a
court of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone voluntarily],
subject to the conditions as in the ANNEXURE”, shall be inserted;
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(ix) in S. No. 58, in the entry in column (3), after the words “Meal, powder,” the words
“Flour”, shall be inserted;
(x) S. No. 60 and the entries relating thereto shall be omitted;
(xi) in S. No. 66, in column (3), the words, “other than of seed quality” shall be omitted;
(xii) for S. No. 72 and the entries relating ther
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anarsa” shall be substituted;
(xvi) in S. No. 100 A, in column (3), after the words “Roasted. Gram”, the words
“,idli/dosa batter, chutney powder” shall be inserted;
(xvii) for S. No. 111 and the entries relating thereto, the following shall be substituted,
namely:-
“111
2503
Sulphur of all kinds, other than sublimed sulphur,
precipitated sulphur and colloidal sulphur “;
(xviii) in S. No. 135, in column (3), after the words, figures and letters “natural boric acid
containing not more than 85% of H3BO3” the brackets and words “(calculated on dry
weight)” shall be inserted;
(ix) after S. No. 156 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
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“156A
2621 Fly Ash “;
(xx) for S. No. 189 and the entries relating thereto, the following shall be substituted,
namely:-
“189
4011 30 00
New pneumatic tyres, of rubber of a kind used on
aircraft”;
(xxi) after S. No. 197 and the entries relatin
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leather or of composition
leather, not suitable for the manufacture of leather
| articles; leather dust, powder and flour”;
(xxii) after S. No. 218A and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“218B
5607
218C
5608
218D
$609
Jute twine, coir cordage or ropes
Knotted netting of twine, cordage or rope; made up
fishing nets and other made up nets, of textile
materials
Products of coir”:
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(xxiii) after S. No. 219A and the entries relating thereto, the following serial number
and the entries shall be inserted, namely:-
“219AA
5806
Narrow woven fabrics, other than goods of heading
5807; narrow fabrics consisting of warp without weft
assembled by means of an adhesive (bolducs)” ;
(xxiv) for S. No. 224 and the entries relating thereto, the following serial number and
entries shall be substituted, namely:-
“224
63 [other than Other made up textile articles, sets, of sale value
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consumer or bulk consumer” shall be substituted;
(xxix) after S. No. 257A and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“257B
9401 10 00 Aircraft seats
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(xxx) for S. No. 259A and the entries relating thereto, the following serial numbers and
the entries shall be substituted, namely:-
4016or 9503 Toy balloons made of natural rubber latex
“259A
“259B
9507
259C
9601
(B) in Schedule II – 6%,-
(i)
(ii)
“11
(iii)
(iv)
(v)
“32A
32B
Fishing hooks
Worked corals other than articles of coral”;
S. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;
for S. No. 11 and the entries relating thereto, the following shall be substituted,
namely:-
0402 91 10,
0402 99 20
Condensed milk”;
in S. No. 14, in column (3), the words “and desiccated coconuts”, shall be
omitted;
after S. No. 32 and the entries relating thereto, the following serial numbers and
t
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in column (3), the words ” including idli ordosa batter” shall be
omitted;
(viii) after S. No. 46 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“46A
2106 90 91
Diabetic foods”;
(ix) after S. No. 57 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
(x)
“57A
“70
(xi)
(xii)
“89
90
(xiii)
2804 40 10 Medical grade oxygen”;
for S. No. 70 and the entries relating thereto, the following shall be substituted,
namely:-
3215
All Goods, including printing ink, writing or drawing ink
and other inks, whether or not concentrated or solid,
fountain pen ink, ball pen ink”;
S. No. 71, 86, 87, 88 and the entries relating thereto shall be omitted;
for S. Nos. 89, 90 and the entries relating thereto, the following shall be substituted,
namely:-
4202 22 20
4202 22 30
Hand bags and shopping bags, of cotton
Hand bags and shopping bags, of jute”;
in S.
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column (3), the words, “Fly ash bricks” shall be omitted;
(xx) in S. No. 196, in column (3), after the words “sports-ground rollers”, the word,
brackets and figures “;
Parts [8432 90]” shall be inserted;
(xxi) in S. No. 197, in column (3), after the words and figures “of heading 8437”, the
word, brackets and
figures “; parts [8433 90 00]” shall be inserted;
(xxii) in S. No. 200, in column (3), for the words “Sewing machines”, the words and
figures “Sewing
machines, other than book-sewing machine of heading 8440; furniture,
bases and covers
specially designed for sewing machines; sewing machines needles and
parts of sewing machines
” shall be substiuted;
(xxiii) after S: No. 201 and the entries relating thereto, the following serial number and
the entries shall be inserted
, namely:-
“201A
8509
Wet grinder consisting of stone as a grinder”;
(xxiv) after S. No. 207 and the entries relating thereto, the following serial number and
the ent
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umber and
the entries shall be inserted, namely:-
“222A
9403
Furniture wholly made of bamboo, cane or rattan”;
(xxix) in S. No. 231, in the entry in column (3), the words “fishing hooks”, shall be
omitted;
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(xxx) after S. No. 242 and the entries relating thereto, the following serial numbers and entries
shall be inserted, namely: –
(1)
“243
(2)
Any Chapter
(3)
Permanent transfer of Intellectual Property (IP) right in
respect of goods other than Information Technology
software”;
(C) in Schedule III-9%,-
(i) S. No. 1, and the entries relating thereto, shall be omitted;
(ii) S. No. 10, and the entries relating thereto, shall be omitted;
(iii) in S. No. 12, for the entry in column (3), the entry “Sugar confectionery [other than mishri,
batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like
puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana,
groundnut
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ding 1905]”;
(vi) S. No. 14, and the entries relating thereto, shall be omitted;
(vii) in S. No. 16, for the entry in columns(2) and (3), the following entries shall be
substituted, namely:-
“1905
Pastry, cakes, biscuits and other bakers' wares, whether or
not containing cocoa; communion wafers, empty cachets of
a kind suitable for pharmaceutical use, sealing wafers, rice
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paper and similar products[other than pizza bread, khakhra,
plain chapatti or roti, bread, rusks, toasted bread and similar
toasted products”;
(viii) after S. No. 16 and the entries relating thereto, the following serial number and the
entries
shall be inserted, namely: –
“16A
2101 11,
2101 12 00
Extracts, essences and concentrates of coffee, and
preparations with a basis of these extracts, essences
or concentrates or with a basis of coffee”;
(ix) S. Nos. 18, 19 and 20 and the entries relating thereto, shall be omitted;
(x) in S. No. 23, for the entry in column (3), the
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neration of municipal waste [other than
fly ash]”shall be substituted;
(xv) after S. No. 30 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“30A
2706
Tar distilled from other mineral tars, whether or not
dehydrated or partially distilled, including reconstituted
tars”;
(xvi) in S. No. 33, for the entry in column (3), the entry “Petroleum oils and oils obtained from
bituminous minerals, other than petroleum crude;
preparations not elsewhere specified or
included, containing by weight 70% or more of
petroleum oils or of oils obtained from
bituminous minerals, these oils being the
basic constituents of the preparations; waste oils; Avgas
[other than kerosene PDS, petrol, diesel and ATF,
not in GST]”shall be substituted;
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(xvii) in S. No. 52, for the entry in column (3), the entry “Prepared pigments, prepared
opacifiers, prepared
colours, vitrifiable enamels, glazes, engobes (slips),
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ons [other than kajal, Kumkum, Bindi, Sindur,
Alta]”;
(xxii) in S. No. 59, for the entry in columns(2) and (3), the following entries shall be
substituted, namely:-
“3305
Preparations for use on the hair”;
(xxiii) in S. No. 60, for the entry in columns(2) and (3), the following entries shall be
substituted, namely:-
“3306
Preparations for oral or dental hygiene, including denture fixative
pastes and powders; yarn used to clean between the teeth (dental
floss), in individual retail packages [other than tooth powder]”;
(xxiv) after S.No. 60 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“60A
3307
Pre-shave, shaving or after-shave preparations, personal
deodorants, bath preparations, depilatories and other
perfumery, cosmetic or toilet preparations, not elsewhere
specified or included; prepared room deodorisers, whether or
not perfumed or having disinfectant properties [other than
odoriferous preparations whic
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p, other than
those of heading 3401 [other than Sulphonated castor oil,
fish oil or sperm oil]
61B
3403
Lubricating preparations (including cutting-oil preparations,
bolt or nut release preparations, anti-rust or anti-corrosion
preparations and mould release preparations, based on
lubricants) and preparations of a kind used for the oil or grease
treatment of textile materials, leather, furskins or other
materials, but excluding preparations containing, as basic
constituents, 70% or more by weight of petroleum oils or of
oils obtained from bituminous minerals”;
(xxvii) after S. No. 62 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
(xxviii)
“62A
3405
Polishes and creams, for footwear, furniture, floors,
coachwork, glass or metal, scouring pastes and powders and
similar preparations (whether or not in the form of paper,
wadding, felt, nonwovens, cellular plastics or cellular rubber,
impregnated, coated or co
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ating thereto, the following serial number and the
entries shall be inserted, namely: –
“89A
3811
Anti-knock preparations, oxidation inhibitors, gum inhibitors,
viscosity improvers, anti-corrosive preparations and other
prepared additives, for mineral oils (including gasoline) or for
other liquids used for the same purposes as mineral oils”;
(xxxii) after S. No. 90 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: –
“90A
3813
90B
3814
Preparations and charges for fire-extinguishers; charged fire-
extinguishing grenades
Organic composite solvents and thinners, not elsewhere
specified or included; prepared paint or varnish removers”;
(xxxiii) after S. No. 94 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
“94A
3819
94B
3820
Hydraulic brake fluids and other prepared liquids for hydraulic
transmission, not containing or containing less than 70% by
we
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llowing serial number and
the entries shall be inserted, namely: –
“121A
4013
Inner tubes of rubber [other than of a kind used on/in bicycles,
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cycle-rickshaws and three wheeled powered cycle rickshaws; and
Rear Tractor tyre tubes]”;
(xxxviii) in S. No. 123A, for the entry in columns (2) and (3), the following entries shall be
substituted, namely:-
(xxxix)
“4016
Other articles of vulcanised rubber other than hard rubber [other
than erasers, rubber bands]”;
after S. No. 123A and the entries relating thereto, the following serial numbers
and the entries shall be inserted, namely: –
“123B
123C
4017
4201
Hard rubber (for example ebonite) in all forms, other than waste
and scrap; articles of hard rubber
Saddlery and harness for any animal (including traces, leads, knee
pads, muzzles, saddle cloths, saddle bags, dog coats and the like),
of any material”;
(xl) in S. No. 124, for the entry in column(3), the entry “Trunks, suit-cases, vani
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ports]
Other articles of leather or of composition leather
Articles of gut (other than silk-worm gut), of goldbeater's skin,
of bladders or of tendons”;
(xlii) S. No. 125, 126, 127, 128, 129 and 130 and the entries relating theretoshall be omitted;
(xliii) after S. No. 132 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“132A
4303 Articles of apparel, clothing accessories and other articles of
furskin”;
(xliv) in S. No. 133, for the entry in column (3), the entry” Artificial fur and articles
thereof shall be substituted;
(xlv) after S. No. 137 and the entries relating thereto, the following serial numbers and the
entries
shall be inserted, namely: –
4410
“137A
Particle board, Oriented Strand Board and similar board (for
example, wafer board) of wood or other ligneous materials,
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137B
4411
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whether or not agglomerated with resins or other organic
binding substances, other than spe
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he entry shall be inserted, namely: –
“153A
4819 20 Cartons, boxes and cases of non-corrugated paper or paper
board”;
(xlviii)
in S. No. 175, for the entry in column (3), the entry “Other headgear, knitted or
crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips),
whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed”shall
be substituted;
(xlix)
in S. No. 177 A, for the entry in columns (2) and (3), the following entries shall
be substituted, namely:-
“6702
Artificial flowers, foliage and fruit and parts thereof; articles
made of artificial flowers, foliage or fruit”;
(1) after S. No. 177A and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: –
“177B
6703
177C
6704
177D
177E
6801
6802
Wool or other animal hair or other textile materials, prepared
for use in making wigs or the like
•
Wigs, false beards, eyebrows and eyelashe
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180B
6808
180C
6809
Articles of asphalt or of similar material (for example,
petroleum bitumen or coal tar pitch)
Panels, boards, tiles, blocks and similar articles of vegetable
fibre, of straw or of shavings, chips, particles, sawdust or other
waste, of wood, agglomerated with cement, plaster or other
mineral binders
Articles of plaster or of compositions based on plaster; such as
Boards, sheets, panels, tiles and similar articles, not
ornamented”;
(lii)in S. No. 181, for the entry in column (3), the entry “Articles of cement, of concrete or of
artificial stone, whether or not reinforced” shall be substituted;
(liii) after S. No. 182 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: –
“182A
182B
182C
182D
6812
6813
6814
6815
9
182E
6901
Fabricated asbestos fibres; mixtures with a basis of asbestos or
with a basis of asbestos and magnesium carbonate; articles of
such mixtures or of asbestos (for exa
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arths”;
•
(liv) after S, No. 184 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: –
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“184A
184B
6904
6905
Ceramic flooring blocks, support or filler tiles and the like
Chimney-pots, cowls, chimney liners, architectural ornaments
and other ceramic constructional goods”;
(lv) in S. No. 185, for the entry in column (3), the entry”Ceramic pipes, conduits, guttering and
pipe fittings”shall be substituted;
(lvi) after S. No. 185 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: –
“185A
185B
6907
6909
185C
6910
185D
6914
Ceramic flags and paving, hearth or wall tiles; ceramic
mosaic cubes and the like, whether or not on a backing;
finishing ceramics
Ceramic wares for laboratory, chemical or other technical uses;
ceramic troughs, tubs and similar receptacles of a kind used in
agriculture; ceramic pots, jars and similar articles
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se worked, but not
framed or fitted with other materials
Safety glass, consisting of toughened (tempered) or laminated
glass
Multiple-walled insulating units of glass
Glass mirrors, whether or not framed, including rear-view
mirrors”;
(lviii) after S. No. 190 and the entries relating thereto, the following serial number and the
entries shall
be inserted, namely: –
“190A
7011
Glass envelopes (including bulbs and tubes), open, and glass
parts thereof, without fittings, for electric lamps, cathode-ray
tubes or the like”;
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(lix) after S. No. 191 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“191A
7014 Signalling glassware and optical elements of glass (other than
those of heading 7015), not optically worked”;
(1x) after S. No. 192 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“192A
7016
Paving blocks, slabs, bricks, sq
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od burning stoves of iron or steel]”shall be
substituted;
(lxiii) after S. No. 235 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely
: –
“235A
7322
Radiators for central heating, not electrically heated, and
parts
thereof, of iron or steel; air heaters and hot air
distributors (including distributors which can also distribute
fresh or
conditioned air), not electrically heated,
incorporating
a
motor-driven fan or blower, and parts thereof,
of iron or steel”;
(lxiv) after S. No. 236 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“236A
7324 Sanitary ware and parts thereof, of iron and steel”;
(lxv) in S. No. 237, for the entry in column (3), the entry “Other cast articles of iron or
steel”shall be substituted;
(lxvi) in S. No. 238, for the entry in column (3), the entry “Other articles of iron or steel”shall be
substituted;
(lxvii) after S. No. 2
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try”Stranded wires, cables, plaited bands
and the like, of aluminium, not electrically insulated”shall be substituted;
(lxxii) after S. No. 275 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“275A
7615
All goods [other than table, kitchen or other household
articles, of aluminium; Utensils]”;
(lxxiii) after S. No. 301 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“301A
8212 Razors and razor blades (including razor blade blanks in
strips)”;
(lxxiv) after S. No. 302 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“302A
8214
Other articles of cutlery (for example, hair clippers, butchers'
or kitchen cleavers, choppers and mincing knives,); manicure
or pedicure sets and instruments (including nail files) [other
than paper knives, pencil sharpeners and blades therefor]”;
(lxxv) in S. No. 303A,
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ers 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”;
after S. No. 307 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
“307A
8310
Sign-plates, name-plates, address-plates and similar plates,
numbers, letters and other symbols, of base metal, excluding
those of heading 9405”;
(lxxviii) in S. No. 316, for the entry in column (3), the “Turbo-jets, turbo-propellers and other gas
turbines [other than aircraft engines]”shall be substituted;
(lxxix) after S. No. 317 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: –
“317A
8413
317B
8414
Concrete pumps [8413 40 00], other rotary positive
displacement pumps [8413 60]
Air or vacuum pumps, air or other gas compressors and fans;
ventilating or recycling hoods inc
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vity of 5 centigrams or better), including weight operated counting or
checking machines; weighing machine weights of all kinds”shall be substituted;
(lxxxii) in S. No. 325, for the entry in column (3), the entry “Mechanical appliances (whether or
not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers,
whether or not charged; spray guns and similar appliances; steam or sand blasting machines and
similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles
for sprinklers]”shall be substituted;
(lxxxiii) after S. No. 327 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: –
“327A
8427
327B
8428
327C
8429
327D
8430
Fork-lift trucks; other works trucks fitted with lifting or
handling equipment
Other lifting, handling, loading or unloading machinery
(for example, lifts, escalators, conveyors, teleferics)
Self-propelled bulldozers, angledoze
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ric or non-
electric]”shall be substituted;
(lxxxvi) after S. No. 364 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“364A
8476
Automatic goods-vending machines (for example,
postage stamps, cigarette, food or beverage machines),
including money changing machines”;
(lxxxvii) after S. No. 365 and the entries relating thereto, the following serial number and
as the entries shall be inserted, namely: –
“365A
8478
Machinery for preparing or making up tobacco, not
specified or included elsewhere in this chapter”;
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(lxxxviii). in S. No. 366, for the entry in column (3), the entry “Machines and mechanical
appliances having individual functions, not specified or included elsewhere in this Chapter [other
than Composting Machines]”shall be substituted;
substituted;
(lxxxix) in S. No. 369A, for the entry in column (3), the entry “Crank shaft for sewing machine,
bearing housings; plain
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for cycles or motor
vehicles
Portable electric lamps designed to function by their
own source of energy (for example, dry batteries,
accumulators, magnetos), other than lighting equipment
of heading 8512″;
(xciii) in S. No. 379, for the entry in column (3), the entry “Telephone sets; other apparatus for
the transmission or
reception of voice, images or other data, including apparatus for
communication in a wired or
wireless network (such as a local or wide area network), other than
transmission
or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones
for cellular networks
or for other wireless networks]”shall be substituted;
(xciv) in S. No. 380, for the entry in column (3), the entry “Microphones and stands therefor;
loudspeakers, whether
or not mounted in their enclosures; headphones and earphones, whether or
not combined with a
microphone, and sets consisting of a microphone and one or more
loudspeakers; audio-frequency
electric amplifie
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wing serial numbers and the
entries shall be inserted, namely: –
“383A
8526
383B
8527
Radar apparatus, radio navigational aid apparatus and
radio remote control apparatus
Reception apparatus for radio-broadcasting, whether or
not combined, in the same housing, with sound
recording or reproducing apparatus or a clock”;
(xcix)
after S. No. 384 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
“384A
8529
384B
8530
384C
8531
Parts suitable for use solely or principally with the
apparatus of headings 8525 to 8528
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)
Electric sound or visual signalling apparatus (for
example, bells, sirens, indicator panels, burglar or fire
alarms), other than those of heading 8512 or 8530”;
(c) after S. No. 388 and the entries relati
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nfra-red lamps; arc lamps [other than LED
lamps]”shall be substituted;
(cii) in S. No. 395, for the entry in column (3), the entry “Insulated (including enamelled or
anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether
or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres,
whether or not assembled with electric conductors or fitted with connectors”shall be substituted;
(ciii) in S. No. 396, for the entry in column (3), the entry“Carbon electrodes, carbon brushes,
Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without
metal, of a kind used for electrical purposes”shall be substituted;
(civ) after S. No. 397 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“397A
8547
Insulating fittings for electrical machines, appliances or
equipment, being fittings wholly of insulating material
apart fro
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e lamps
of heading 8539
Cinematographic cameras and projectors, whether or not
incorporating sound
recording or reproducing apparatus
Image projectors.
other
than
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411E
9010
411F
9011
411G
9012
411H
9013
411-I
9014
411J
9015
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photographic (other than cinematographic) enlargers and
reducers
Apparatus and equipment for photographic (including
cinematographic) laboratories, not specified or included
elsewhere in this Chapter; negatoscopes; projection
screens
or
Compound optical microscopes, including those for
photomicrography cinephotomicrography
microprojection
Microscopes other than optical microscopes; diffraction
apparatus
Liquid crystal devices not constituting articles provided
for more specifically in other headings; lasers, other
than laser diodes; other optical appliances and
instruments, not specified or included elsewhere in this
Chapter
Direction finding compasses; other navigational
instruments and appliances
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other uses”;
(cx) after S. No. 423 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: –
“423A
9101
423B
9102→
Wrist-watches, pocket-watches and other watches,
including stop-watches, with case of precious metal or
of metal clad
with precious metal
Wrist-watches, pocket-watches and other watches,
including stop watches, other than those of heading
9101”;
ba
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(cxi) after S. No. 424 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“424A
9104
Instrument panel clocks and clocks of a similar type
for vehicles, aircraft, spacecraft
or vessels”;
(cxii) after S. No. 425 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: –
“425A
9106
425B
9107
425C
9108
Time of day recording apparatus and apparatus for
measuring, recording or otherwise indicating intervals
o
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g thereto, the following serial numbers and
the entries
shall be
inserted, namely: –
“429A
9113
429B
9201
429C
9202
429D
9205
9206 00 00
429E
429F
9207
429G
9208
Watch straps, watch bands and watch bracelets, and
parts thereof;
Pianos, including automatic pianos; harpsi-chords and
other
keyboard stringed instruments
Other string musical instruments (for example, guitars,
violins,
harps)
Wind musical instruments (for example, keyboard pipe
organs,
accordions, clarinets, trumpets, bagpipes),
other than
fairground organs and mechanical street
organs
Percussion musical instruments (for example, drums,
xylophones, cymbols
, castanets, maracas)
Musical instruments, the sound of which is produced,
or must be amplified,
electrically (for example, organs,
guitars, accordions)
Musical boxes, fairground organs, mechanical street
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429H
9209
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any
organs, mechanical singing birds, musical saws and
other musical instruments not fa
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, mattresses, quilts, eiderdowns, cushions, pouffes
and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular
rubber or plastics, whether or not covered [other than coir products
(except coir mattresses), products wholly made of quilted textile materials and cotton
quilts]”shall be substituted;
(cxxi) after S. No. 438 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“438A
9405
Lamps and lighting fittings including searchlights and
spotlights and parts thereof, not elsewhere specified or
included; illuminated signs, illuminated name-plates
and the like, having a permanently fixed light source,
and parts thereof not elsewhere specified or included
[other than kerosene pressure lantern and parts
thereof including gas mantles; hurricane lanterns,
kerosene lamp, petromax, glass chimney, and parts
thereof; LED lights or fixtures including LED
lamps; LED (light emitting diode) d
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natural resins or of
modelling pastes, and other moulded or
carved articles,
or
included; worked,
not elsewhere specified
unhardened gelatin (except gelatin of heading 3503)
and articles of unhardened gelatin”;
(cxxv) after S. No. 448 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“448A
9611
Date, sealing or numbering stamps, and the like
(including devices for printing or embossing labels),
designed for operating in the hand; hand-operated
composing sticks and hand printing sets incorporating
such composing sticks”;
(cxxvi) in S. No. 449A, for the entry in column no. 3, the entry “Cigarette lighters and other
lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks”shall
be substituted;
(cxxvii) after S. No. 449A and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
Vacuum flasks and other vacuum vessels,
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, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91,
92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110,
111, 113 and the entries relating thereto, shall be omitted;
(iv) in S. No. 114, for the entry in column (3), the entry “Spark-ignition reciprocating or
rotary internal combustion piston engine [other than aircraft engines]” shall be
substituted;
(v) in S.No. 117, in column (3), the words, figures and brackets “concrete pumps [8413
40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps
falling under tariff item 8413 11 10]” shall be omitted;
(vi) S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the
entries relating thereto, shall be omitted;
(vii) in S.No.135, for the entry in column (3), the entry “Transmission shafts (including
cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine);
gear boxes and other speed changers, including tor
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87, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199,
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200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries
relating thereto, shall be omitted;
(xv) S. Nos. 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto, shall
be omitted;
(xvi) in S.No. 228, for the entry “-“in column (2), the entry “Any Chapter” shall be
substituted.
the
(E) in Schedule-V – 1.5%, in S. No. 13, for the words “of metal clad with precious metal”,
words and brackets “of metal clad with precious metal [other than bangles of lac/shellac]”, shall
be substituted;
(F) in the explanation, in clause (ii), for sub-clause (b), the following shall be substituted,
namely:-
“(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act,
1999 irrespective of whether or not the brand is subsequently de-registered;
(B) a brand registered as on the 15
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