Seeks to amend Notification No. 1/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
G.O. Ms. No. 41/2017-Puducherry GST (Rate) Dated:- 14-11-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 41/2017-Puducherry GST (Rate),
Puducherry, dated 14th November 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 1/2017-Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated 29th June, 2017, namely:-
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Document 1
Registered with the Re
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®®à¯à®ªà®°à¯ மீ 14 s
No.
187 Poudouchéry Mardi
14
Novembre
No.
Puducherry
Tuesday
14th
November
2017
Published by
Authority
Price : F 29-00
2017 (23 Kartika 1939)
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G. O. Ms. No. 41/2017-Puducherry GST (Rate),
Puducherry, dated 14th November 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9 of
the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the
Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby
makes the following further amendments in the notification of the Commercial
Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 1/2017-
Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of
Puducherry, Extraordinary, Part-1, No. 95, dated 29th June, 2017, namely:-
[1849]
1850
LA GAZETTE DE L'ETAT
In the said notification,-
(A) in Schedule I- 2.5%,-
(i) for S. N
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espect of such brand name has been foregone voluntarily],
subject to the conditions as in the ANNEXURE]”;
(iii) S. Nos. 3,4,5,6 and the entries relating thereto shall be omitted;
(iv) in S. No. 16, for the entry in column (3), the entry “All goods [other
than fresh or chilled] and put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right
in a court of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone voluntarily],
subject to the conditions as in the ANNEXURE”, shall be substituted;
(v) in S. No. 23, in the entry in column (3), after the word “frozen”, the
words,” put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right
in a court of law is available [other than those where any actionable claim or
enforceable right in
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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;
(ix) in S. No. 58, in the entry in column (3), after the words “Meal,
powder,” the words “Flour”, shall be inserted;
(x) S. No. 60 and the entries relating thereto shall be omitted;
(xi) in S. No. 66, in column (3), the words, “other than of seed quality”
shall be omitted;
(xii) for S. No. 72 and the entries relating thereto, the following shall
be substituted, namely:-
“72
1210 20 00
Hop cones, ground, powdered or in the form of pellets;
lupulin” ;
(xiii) for S. No. 78 and the entries relating thereto, the following shall
be substituted, namely:-
“78
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nds, other than sublimed sulphur,
precipitated sulphur and colloidal sulphur “;
(xviii) in S. No. 135, in column (3), after the words, figures and letters
“natural boric acid containing not more than 85% of H3BO3” the brackets and
words “(calculated on dry weight)” shall be inserted;
(ix) after S. No. 156 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely:-
“156A
2621
Fly Ash “;
(xx) for S. No. 189 and the entries relating thereto, the following shall
be substituted, namely:-
“189
4011 30 00
New pneumatic tyres, of rubber of a kind used
on aircraft”;
(xxi) after S. No. 197 and the entries relating thereto, the following
serial number and the entries shall be inserted, namely:-
“197A
197B
197C
4107
4112
4113
197D
4114
197E
4115
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, ot
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netting of twine, cordage or rope; made up
fishing nets and other made up nets, of textile materials
218D
5609
Products of coir” ;
[PART-I
PART
–
I]
LA GAZETTE DE L'ETAT
(xxiii) after S. No. 219A and the entries relating thereto, the following
serial number and the entries shall be inserted, namely:-
“219AA
5806
Narrow woven fabrics, other than goods of heading
5807; narrow fabrics consisting of warp without weft
assembled by means of an adhesive (bolducs) “;
(xxiv) for S. No. 224 and the entries relating thereto, the following serial
number and entries shall be substituted, namely:-
“224
63 [other than
6309]
Other made up textile articles, sets, of sale
value not exceeding 1,000 per piece ” ;
(xxv) after S. No. 224 and the entries relating thereto, the following
serial number and the entries shall be inserted, namely:-
“224A
6309
Worn clothing and other worn articles; rags”;
(xxvi) after S. No. 225 and the entries relating thereto, the following serial
nu
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ntries shall be substituted, namely:-
“259A 4016 or 9503
259B
9507
Toy balloons made of natural rubber latex
Fishing hooks
259C
9601
(B) in Schedule II-6%,-
Worked corals other than articles of coral”;
(i) S. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;
(ii) for S. No. 11 and the entries relating thereto, the following shall be
substituted, namely:-
1853
1854
LA GAZETTE DE L'ETAT
“11
0402 91 10,
0402 99 20
Condensed milk”;
(iii) in S. No. 14, in column (3), the words “and desiccated coconuts”, shall
be omitted;
(iv) after S. No. 32 and the entries relating thereto, the following serial
numbers and the entries shall be inserted, namely:-
“32A
1701 91,
1701 99
32B
1902
All goods, including refined sugar containing added
flavouring or colouring matter, sugar cubes (other than
those which attract 5% or nil GST).
Pasta, whether or not cooked or stuffed (with meat or
other substances) or otherwise prepared, such as spaghetti,
m
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, namely:-
“57A
2804 40 10
Medical grade oxygen”;
(x) for S. No. 70 and the entries relating thereto, the following shall be
substituted, namely:-
“70
3215
omitted;
All Goods, including printing ink, writing or
drawing ink and other inks, whether or not
concentrated or solid, fountain pen ink, ball pen ink”;
(xi) S. Nos. 71, 86, 87, 88 and the entries relating thereto shall be
(xii) for S. Nos. 89, 90 and the entries relating thereto, the following
shall be substituted, namely:-
[PART – I
PART
–
I]
LA GAZETTE DE L'ETAT
“89
90
4202 22 20
Hand bags and shopping bags, of cotton
Hand bags and shopping bags, of jute”;
4202 22 30
(xiii) in S. No. 139, in column (3), after the words “with rubber or
plastics”, the brackets and words “[other than jute twine, coir cordage or ropes]”
shall be inserted;
(xiv) S. No. 140, and the entries relating thereto shall be omitted;
(xv) in S. No. 141, in column (3), after the words “specified or included”,
the brackets and word
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rted;
(xxii) in S. No. 200, in column (3), for the words “Sewing machines”,
the words and figures, “Sewing machines, other than book-sewing machine of
heading 8440; furniture, bases and covers specially designed for sewing machines;
sewing machines needles and parts of sewing machines” shall be substituted;
(xxiii) after S. No. 201 and the entries relating thereto, the following
serial number and the entries shall be inserted, namely:-
“201A
8509
Wet grinder consisting of stone as a grinder”;
(xxiv) after S. No. 207 and the entries relating thereto, the following
serial number and the entries shall be inserted, namely:-
“207A
8710
Tanks and other armoured fighting vehicles,
motorised, whether or not fitted with weapons,
and parts of such vehicles”;
(xxv) for S. No. 215 and the entries relating thereto, the following shall
be substituted, namely:-
“215
9003
Frames and mountings for spectacles, goggles or
the like, and parts thereof”;
1855
1856
LA GAZETTE DE L'ET
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in Schedule III-9%,-
(3)
Permanent transfer of Intellectual Property (IP)
right in respect of goods other than Information
Technology software”;
(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 sweets and
gajak]”, shall be substituted;
(iv) after S. No. 12 and the entries relating thereto, the following serial
numbers and the entries shall be inserted, namely:-
[PART-I
“12A
1804
12B
1805
12C
1806
Cocoa butter, fat and oil
Cocoa powder, not containing added sugar or
sweetening matter
Chocolates and other food preparations containing
cocoa”;
(v) in S. No. 13, for the entry i
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ining cocoa; communion wafers, empty cachets of a kind
suitable for pharmaceutical use, sealing wafers, rice paper and
similar products[other than pizza bread, khakhra, plain chapatti
or roti, bread, rusks, toasted bread and similar toasted
products”;
(viii) after S. No. 16 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely:-
“16A
omitted;
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
(x) in S. No. 23, for the entry in column (3), the entry, “Food preparations
not elsewhere specified or included [other than roasted gram, sweetmeats, batters
including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible
preparations in ready for consumption form, khakhra, chutney powder, diabetic
foods] “shall be substituted
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ydrated 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;
(xvii) in S. No. 52, for the entry in column (3), the entry “Prepared
pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes,
engobes (slips), liquid lustres, and other similar preparations of a kind used in
ceramic, enamelling or glass industry; glass frit or other glass, in the form of
powder, granules or flakes” shall be substituted;
(xviii) in S. No. 54A, for the entry in column (3), the entry “Artists',
students' or signboard painters'
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tituted, 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:-
[PART-I
PART
–
I]
LA GAZETTE DE L'ETAT
“60A
3307
Pre-shave, shaving or after-shave preparations, personal
deodorants, bath preparations, depilatories and other perfumery,
cosmetic or toilet preparations, not elsewhere specified or
included; prepared room deodorisers, whether or not
perfumed or having disinfectant properties [other than
odoriferous preparations which operate by burning,
agarbattis, lobhan, dhoopbatti, dhoop, sambhrani]”;
(xxv) in S. No. 61, for the entry in columns (2) and (3), the following
entries shall be substituted, namely:-
“3401
Soap; organic surface-active products and preparations for use
as
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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:-
“62A
3405
Polishes and creams, for footwear, furniture, floors,
coachwork, glass or metal, scouring pastes and powders
and similar preparations (whether or not in the form of
paper, wadding, felt, nonwovens, cellular plastics or
cellular rubber, impregnated, coated or covered with such
preparations), excluding waxes of heading 3404”;
(xxviii) after S. No. 71 and the entries relating thereto, the following
serial number and the entries shall be inserted, namely:-
“71A
3602
Prepared explosives, other than propellant powders; such
as Industrial explosives”;
1859
1860
LA
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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
94B
3819
3820
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.
Anti-freezing preparations and prepared de-icing fluids”;
(xxxiv) after S. No. 104 and the entries relating thereto, the following
serial number and the entries shall be inserted, namely:-
“104A 3918
Floor coverings of plastics, whethe
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or the entry in columns (2) and (3), the
following entries shall be substituted, namely:-
“4016
Other articles of vulcanised rubber other than hard rubber [other
than erasers, rubber bands]”;
(xxxix) after S. No. 123A and the entries relating thereto, the following
serial numbers and the entries shall be inserted, namely:-
“123B
4017
123C 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, vanity-cases, executive-cases, brief-cases, school satchels, spectacle
cases, binocular cases, camera cases, musical instrument cases, gun cases,
holsters and similar containers; travelling-bags, insulated food or beverages bags,
toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-c
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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:-
“137A
4410
137B
4411
137C 4412
137D 4413
137E 4414
137F 4418
137G 4421
Particle board, Oriented Strand Board and similar board
(for example, wafer board) of wood or other ligneous
materials, whether or not agglomerated with resins or other
organic binding substances, other than specified boards
Fibre board of wood or other ligneous materials, whether
or not bonded with resins or other organic substances,
other than specified boards
Plywood, veneered panels and similar laminated wood
Densified wood, in blocks, plates
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trips), 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”;
[PART-I
PART I]
–
LA GAZETTE DE L'ETAT
(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 6801
177E 6802
177F 6803
Wool or other animal hair or other textile materials,
prepared for use in making wigs or the like.
Wigs, false beards, eyebrows and eyelashes, switches and
the like, of human or animal hair or of textile materials;
articles of human hair not elsewhere specified or included.
Setts, curbstones and flagstones, of natural stone (except
slate)
Worked monumental or building stone (except slate) and
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er 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 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.
1863
1864
182B
182C
182D
6813
6814
6815
182E
6901
LA GAZETTE DE L'ETAT
Friction material and articles thereof (for example, sheets,
rolls, strips, segments, discs, washers, pads), not mounted,
for bra
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ral
ornaments and other ceramic constructional goods”;
(lv) in S. No. 185, for the entry in column (3), the entry “Ceramic pipes,
conduits, guttering and pipe fittings” shall be substituted;
(lvi) after S. No. 185 and the entries relating thereto, the following serial
numbers and the entries shall be inserted, namely:-
“185A 6907
185B
6909
185C
6910
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 of a kind used for the conveyance or packing of
goods.
Ceramic sinks, wash basins, wash basin pedestals, baths,
bidets, water closet pans, flushing cisterns, urinals and
similar sanitary fixtures.
[PART – I
185D 6914
Other ceramic articles”;
PART
–
I]
LA GAZETTE DE L'ETAT
(lvii) after S. No. 189 and the e
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S. No. 190 and the entries relating thereto, the following
serial number and the entries shall be inserted, namely:-
“190A
7011
Glass envelopes (including bulbs and tubes), open, and
glass parts thereof, without fittings, for electric lamps,
cathode-ray tubes or the like”;
(lix) after S. No. 191 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely:-
“191A 7014
Signalling glassware and optical elements of glass (other
than those of heading 7015), not optically worked”;
(lx) after S. No. 192 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely:-
“192A
7016
Paving blocks, slabs, bricks, squares, tiles and other
articles of pressed or moulded glass, whether or not wired,
of a kind used for building or construction purposes; glass
cubes and other glass smallwares, whether or not on a
backing, for mosaics or similar decorative purposes;
leaded lights and the like; multi
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, and
parts thereof, of iron or steel; air heaters and hot air
distributors (including distributors which can also
distribute fresh or conditioned air), not electrically heated,
incorporating a motor-driven fan or blower, and parts
thereof, of iron or steel”;
(lxiv) after S. No. 236 and the entries relating thereto, the following
serial number and the entries shall be inserted, namely:-
“236A 7324
Sanitary ware and parts thereof, of iron and steel”;
(lxv) in S. No. 237, for the entry in column (3), the entry “Other cast
articles of iron or steel” shall be substituted;
(lxvi) in S. No. 238, for the entry in column (3), the entry “Other articles
of iron or steel” shall be substituted;
(lxvii) after S. No. 252 and the entries relating thereto, the following
serial number and the entries shall be inserted, namely:-
“252A 7418 All goods [other than table, kitchen or other household
articles of copper; Utensils]”;
(lxviii) in S. No. 253, for the entry in columns (2) and (3)
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n or other household
articles, of aluminium; Utensils]”;
[PART-I
PART I]
–
LA GAZETTE DE L'ETAT
(lxxiii) after S. No. 301 and the entries relating thereto, the following
serial number and the entries shall be inserted, namely:-
“301A 8212
Razors and razor blades (including razor blade blanks in
strips)”;
(lxxiv) after S. No. 302 and the entries relating thereto, the following
serial number and the entries shall be inserted, namely:-
“302A 8214
Other articles of cutlery (for example, hair clippers,
butchers' or kitchen cleavers, choppers and mincing
knives,); manicure or pedicure sets and instruments
(including nail files) [other than paper knives, pencil
sharpeners and blades therefor]”;
(lxxv) in S. No. 303A, for the entry in columns (2) and (3), the following
entries shall be substituted, namely:-
“8302
Base metal mountings, fittings and similar articles suitable for
furniture, doors, staircases, windows, blinds, coachwork,
saddlery, trunks, chests, caskets or
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ries shall be inserted, namely:-
“307A 8310
Sign-plates, name-plates, address-plates and similar plates,
numbers, letters and other symbols, of base metal,
excluding those of heading 9405”;
(lxxviii) in S. No. 316, for the entry in column (3), the “Turbo-jets, turbo-
propellers and other gas turbines [other than aircraft engines]” shall be substituted;
(lxxix) after S. No. 317 and the entries relating thereto, the following
serial numbers and the entries shall be inserted, namely:-
“317A
8413
Concrete pumps [8413 40 00], other rotary positive
displacement pumps [8413 60]
1867
1868
317B 8414
LA GAZETTE DE L'ETAT
Air or vacuum pumps, air or other gas compressors and
fans; ventilating or recycling hoods incorporating a fan,
whether or not fitted with filters [other than bicycle pumps,
other hand pumps and parts of air or vacuum pumps
and compressors of bicycle pumps]”;
(lxxx) in S. No. 320, for the entry in columns (2) and (3), the following
entries shall be substit
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quids or powders; fire extinguishers, whether or not charged; spray guns and
similar appliances; steam or sand blasting machines and similar jet projecting
machines [other than and Nozzles for drip irrigation equipment or nozzles for
sprinklers]” shall be substituted;
(lxxxiii) after S. No. 327 and the entries relating thereto, the following
serial numbers and the entries shall be inserted, namely:-
“327A
8427
327B 8428
327C 8429
327D 8430
Fork-lift trucks; other works trucks fitted with lifting or
handling equipment.
Other lifting, handling, loading or unloading machinery
(for example, lifts, escalators, conveyors, teleferics).
Self-propelled bulldozers, angledozers, graders, levellers,
scrapers, mechanical shovels, excavators, shovel loaders,
tamping machines and road rollers.
Other moving, grading, levelling, scraping, excavating,
tamping, compacting, extracting or boring machinery, for
earth, minerals or ores; pile-drivers and pile-extractors;
snow-ploughs and
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te, food or beverage machines), including
money changing machines”;
(lxxxvii) after S. No. 365 and the entries relating thereto, the following
serial number and the entries shall be inserted, namely:-
“365A 8478
Machinery for preparing or making up tobacco, not
specified or included elsewhere in this chapter”;
(lxxxviii) in S. No. 366, for the entry in column (3), the entry “Machines
and mechanical appliances having individual functions, not specified or included
elsewhere in this Chapter [other than Composting Machines]”shall be substituted;
(lxxxix) in S. No. 369A, for the entry in column (3), the entry Crank shaft
for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball
or roller screws” shall be substituted;
(xc) after S. No. 369A and the entries relating thereto, the following
serial number and the entries shall be inserted, namely:-
“369B
8484
Gaskets and similar joints of metal sheeting combined with
other material or of two or more l
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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;
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LA GAZETTE DE L'ETAT
(xciv) in S. No. 380, for the entry in column (3), the entry “Microphones
and stands therefor; loudspeakers, whether or not mounted in their enclosures;
headphones and earphones, whether or not combined with a microphone, and sets
consisting of a microphone and one or more loudspeakers; audio-frequency
electric amplifiers; electric sound amplifier set” shall be substituted;
(xcv) after S. No. 380 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely:-
“380A 8519 Sound recording or reproducing apparatus”;
(xcvi) after S. No. 381 and the entries re
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ck”;
(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 relating thereto, the following serial
numbers and the entries shall be inserted, namely:-
“388A 8536
Electrical apparatus for switching or protecting electrical
circuits, or for making connections to or in electrical
circuits (for example, switches, relays, fuses, surge
suppressors, plugs, sockets, lamp-holders, and other
co
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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 from any minor components of metal (for example,
threaded sockets) incorporated during moulding solely for
the purposes of assembly, other than insulators of heading
8546; electrical conduit tubing and joints therefor, of base
metal lined with insulating material”;
(cv) S. No. 410, and the entries relating thereto, shall
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LA GAZETTE DE L'ETAT
Apparatus and equipment for photographic (including
cinematographic) laboratories, not specified or included
elsewhere in this Chapter; negatoscopes; projection
screens.
Compound optical microscopes, including those for
photomicrography cinephotomicrography or 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.
Surveying (including photogrammetrical surveying),
hydrographic, oceanographic, hydrological, meteorological
or geophysical instruments and appliances, excluding
compasses; rangefinders”;
(cviii) in S. No. 412, for the entry in column (3), the entry “Balances of
a sensitivity of 5 cg or better, with or withou
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hes, pocket-watches and other watches, including
stop watches, other than those of heading 9101″;
(cxi) after S. No. 424 and the entries relating thereto, the following
serial number and the entries shall be inserted, namely:-
“424A 9104
Instrument panel clocks and clocks of a similar type for
vehicles, aircraft, spacecraft or vessels”;
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I]
LA GAZETTE DE L'ETAT
(cxii) after S. No. 425 and the entries relating thereto, the following
serial numbers and the entries shall be inserted, namely:-
“425A
9106
425B
9107
425C
9108
Time of day recording apparatus and apparatus for
measuring, recording or otherwise indicating intervals of
time, with clock or watch movement or with synchronous
motor (for example, time-registers, time-recorders)
Time switches with clock or watch movement or with
synchronous motor
Watch movements, complete and assembled”;
(cxiii) in S. No. 427, for the entry in column (3), the entry “Other clock
or watch parts” shall be subs
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.
Other string musical instruments (for example, guitars,
violins, harps).
Wind musical instruments (for example, keyboard pipe
organs, accordions, clarinets, trumpets, bagpipes), other
than fairground organs and mechanical street organs.
Percussion musical instruments (for example, drums,
xylophones, cymbols, castanets, maracas)
Musical instruments, the sound of which is produced, or
must be amplified, electrically (for example, organs,
guitars, accordions).
Musical boxes, fairground organs, mechanical street
organs, mechanical singing birds, musical saws and other
musical instruments not falling within any other heading
of this chapter; decoy calls of all kinds; whistles, call
horns and other mouth-blown sound signalling instruments.
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429H 9209
LA GAZETTE DE L'ETAT
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
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ed;
(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) driver
and MCPCB (Metal Core Printed Circuit Board)]”;
(cxxii) after S. No. 440 and the entries relating thereto, the following
serial number and the entries shall be inserted, namely:-
“440A
9505
Festive, carnival or other entertainment articles, including
conjuring tricks and novelty jokes”;
(cxxiii) in S. No. 441, for the entr
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inserted, namely:-
“448A
9611
Date, sealing or numbering stamps, and the like (including
devices for printing or embossing labels), designed for
operating in the hand; hand-operated composing sticks and
hand printing sets incorporating such composing sticks”;
(cxxvi) in S. No. 449A, for the entry in column no. 3, the entry “Cigarette
lighters and other lighters, whether or not mechanical or electrical, and parts
thereof other than flints or wicks” shall be substituted;
(cxxvii) after S. No. 449A and the entries relating thereto, the following
serial numbers and the entries shall be inserted, namely:-
“449B
9617
449C 9618
Vacuum flasks and other vacuum vessels, complete with
cases; parts thereof other than glass inners
Tailors' dummies and other lay figures; automata and other
animated displays, used for shop window dressing”;
(cxxviii) after S. No. 4520 and the entries relating thereto, the following
serial number and the entries shall be inserted, namely:-
“452P A
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engines]” shall be substituted;
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LA GAZETTE DE L'ETAT
(v) in S. No. 117, in column (3), the words, figures and brackets
“concrete pumps [8413 40 00], other rotary positive displacement pumps
[8413 60], [other than hand pumps falling under tariff item 8413 11 10]” shall be
omitted;
(vi) S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132,
133, 134 and the entries relating thereto, shall be omitted;
(vii) in S. No. 135, for the entry in column (3), the entry “Transmission
shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft
for sewing machine); gear boxes and other speed changers, including torque
converters; flywheels and pulleys, including pulley blocks; clutches and shaft
couplings (including universal joints)”shall be substituted;
omitted;
(viii) S. Nos. 136, 137, 138 and the entries relating thereto, shall be
(ix) in S. No. 141, in column (3), after the words and figures “heading
8508” the words and brackets “[other t
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in column (2), the entry “Any Chapter”
shall be substituted.
(E) in Schedule-V-1.5%, in S. No. 13, for the words “of metal clad with
precious metal”, the words and brackets “of metal clad with precious metal[other
than bangles of lac/shellac]”, shall be substituted;
(F) in the explanation, in clause (ii), for sub-clause (b), the following shall
be substituted, namely:-
“(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 or thereafter, under the
Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently
de-registered;
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LA GAZETTE DE L'ETAT
(B) a brand registered as on the 15th May 2017 or thereafter, under the
Copyright Act, 1957(14 of 1957);
(C) a brand registered as on the 15th May 2017 or thereafter, under any
law for the time being in force in any other country.”;
2. This notification shall come into force with effect from the 15th day
of November, 2017.
(By order of the Lieutenant-G
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