Seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates
41/2017- State Tax (Rate) Dated:- 28-11-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002
No. F3(59)/Fin (Rev-I) / 2017-18/ DS-VI/768
Dated: 28/11/2017
Notification No. 41/2017- State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 9 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Delhi in the Department of Finance (Revenue-1), No.1/2017-State Tax (Rate), dated the 30th June, 2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide number No. F3 (15)/Fin/(Rev-I)
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able 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]” ;
(iii) Serial Numbers 3, 4, 5, 6 and the entries relating thereto shall be omitted;
(iv) in Serial Number 16, for the entry in column (3), the entry “All goods [other than fresh or chilled] and put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be substituted;
(v) in Serial Number 23, in the entry in column (3) , after the word “frozen”, the words “, put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an acti
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d, desiccated coconuts ” shall be substituted;
(viii) in Serial Number 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;
(ix) in Serial Number 58, in the entry in column (3), after the words “Meal, powder,” the words “Flour” , shall be inserted;
(x) Serial Number 60 and the entries relating thereto shall be omitted;
(xi) in Serial Number 66, in column (3), the words, “other than of seed quality” shall be omitted;
(xii) for Serial Number 72 and the entries relating thereto, the following shall be substituted namely:-
“72.
1210 20 00
Hop cones, ground, powdered or in the form of pel
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, the words “,idli/dosa batter, chutney powder” shall be inserted;
(xvii) for Serial Number 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 Serial Number 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 Serial Number 156 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“156A
2621
Fly Ash ” ;
(xx) for Serial Number 189 and the entries relating thereto, the following shall be substituted, namely:-
“189
4011 30 00
New pneumatic tyres, of rubber of a kind used on aircraft”;
(xxi) after Serial Number 197 and the entries relating thereto, the following serial number and the entries against them shall be inserted, namely:-
“
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r dust, powder and flour” ;
(xxii) after Serial Number 218A and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely:-
“218B.
5607
Jute twine, coir cordage or ropes
218C.
5608
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
218D.
5609
Products of coir” ;
(xxiii) after Serial Number 219A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“219AA
5806
Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) ” ;
(xxiv) for Serial Number 224 and the entries relating thereto, the following serial number and entries shall be substituted, namely:-
“224.
63 [other than 6309]
Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece ” ;
(xxv) after Serial Number 224 and the entries re
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r Serial Number 257A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“257B.
9401 10 00
Aircraft seats ” ;
(xxx) for Serial Number 259A and the entries relating thereto, the following serial numbers and the entries against them shall be substituted, namely:-
“259A.
4016 or 9503
Toy balloons made of natural rubber latex
“259B.
9507
Fishing hooks
259C.
9601
Worked corals other than articles of coral”;
(B) in Schedule II-6%,-
(i) Serial Numbers 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;
(ii) for Serial Number 11 and the entries relating thereto, the following shall be substituted namely:-
“11.
0402 91 10, 0402 99 20
Condensed milk”;
(iii) in Serial Number 14, in column (3), the words “and desiccated coconuts”, shall be omitted;
(iv) after Serial Number 32 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“32A.
1701 91, 1701 9
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itted;
(viii) after Serial Number 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 Serial Number 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“57A.
2804 40 10
Medical grade oxygen ” ;
(x) for Serial Number 70 and the entries relating thereto, the following shall be substituted namely:-
“70
3215
All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink” ;
(xi) Serial Numbers 71, 86, 87, 88 and the entries relating thereto shall be omitted;
(xii) for Serial Numbers 89, 90 and the entries relating thereto, the following shall be substituted namely:-
“89
4202 22 20
Hand bags and shopping bags, of cotton
90
4202 22 30
Hand bags and shopping bags, of jute” ;
(xiii) in Serial Number 139, in column (3), after the words “
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sh bricks” shall be omitted;
(xx) in Serial Number 196, in column (3), after the words “sports-ground rollers”, the word, brackets and figures “; Parts [8432 90]” shall be inserted;
(xxi) in Serial Number 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 Serial Number 200, in column (3), for the words “Sewing machines”, the words and figures “Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines” shall be substituted;
(xxiii) after Serial Number 201 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“201A.
8509
Wet grinder consisting of stone as a grinder” ;
(xxiv) after Serial Number 207 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“2
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be inserted, namely:-
“222A.
9403
Furniture wholly made of bamboo, cane or rattan”;
(xxix) in Serial Number 231, in the entry in column (3), the words “fishing hooks”, shall be omitted;
(xxx) after Serial Number 242 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
(1)
(2)
(3)
“243.
Any Chapter
Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software”;
(C) in Schedule III-9%,-
(i) Serial Number 1, and the entries relating thereto, shall be omitted;
(ii) Serial Number 10, and the entries relating thereto, shall be omitted;
(iii) in Serial Number 12, for the entry in column (3), the entry “Sugar confectionery [other than mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets and gajak]” ,sh
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1905]”;
(vi) Serial Number 14, and the entries relating thereto, shall be omitted;
(vii) in Serial Number 16, for entries 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 paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products”;
(viii) after Serial No. 16 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“16A.
2101 11, 2101 12 00
Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee”;
(ix) Serial Numbers 18, 19 and 20 and the entries relating thereto, shall be omitted;
(x) in Serial Number 23, for the entry in column (3), the entry,”Food
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ues from the incineration of municipal waste [other than fly ash]”shall be substituted;
(xv) after Serial Number 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 Serial Number 33, for the entry in column (3), the entry “Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]”shall be substituted;
(xvii) in Serial Number 52, for the entry in column (3), the entry “Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liqui
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e preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]”;
(xxii) in Serial Number 59, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
“3305
Preparations for use on the hair”;
(xxiii) in Serial Number 60, for entries 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 Serial Number 60 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“60A.
3307
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odorifer
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e 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 Serial Number 62 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“62A.
3405
Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), ex
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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 Serial Number 90 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“90A.
3813
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
90B.
3814
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers”;
(xxxiii) after Serial Number 94 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“94A.
3819
Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petr
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ating thereto, the following serial number and the entries shall be inserted, namely: –
“121A.
4013
Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]”;
(xxxviii) in Serial Number 123A, for entries 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 Serial Number 123A and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“123B.
4017
Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber
123C.
4201
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material”;
(xl) in Serial Number 124, for the entry in column(3), the entry “Trunks, sui
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ts]
124B.
4205
Other articles of leather or of composition leather
124C.
4206
Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons”;
(xlii) Serial Numbers 125, 126, 127, 128, 129 and 130 and the entries relating thereto, shall be omitted;
(xliii) after Serial Number 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 Serial Number 133, for the entry in column (3), the entry “Artificial fur and articles thereof” shall be substituted;
(xlv) after Serial Number 137 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“137A.
4410
Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding s
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ting thereto, the following serial number and the entry shall be inserted, namely: –
“153A.
4819 20
Cartons, boxes and cases of non-corrugated paper or paper board”;
(xlviii) in Serial Number 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 Serial Number 177 A, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
“6702
Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit”;
(l) after Serial Number 177A and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“177B.
6703
Wool or other animal hair or other textile materials, prepared for use in making wigs or the like
177C.
6704
W
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shall be inserted, namely: –
“180A.
6807
Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)
180B.
6808
Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders
180C.
6809
Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented”;
(lii) in Serial Number 181, for entries in column (3), the entry “Articles of cement, of concrete or of artificial stone, whether or not reinforced” shall be substituted;
(liii) after Serial Number182 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“182A.
6812
Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbesto
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e or diatomite) or of similar siliceous earths”;
(liv) after Serial Number 184 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“184A.
6904
Ceramic flooring blocks, support or filler tiles and the like
184B.
6905
Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods”;
(lv) in Serial Number 185, for the entry in column (3), the entry “Ceramic pipes, conduits, guttering and pipe fittings” shall be substituted;
(lvi) after Serial Number 185 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“185A.
6907
Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics
185B.
6909
Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic p
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ved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials
189E.
7007
Safety glass, consisting of toughened (tempered) or laminated glass
189F.
7008
Multiple-walled insulating units of glass
189G.
7009
Glass mirrors, whether or not framed, including rear-view mirrors”;
(lviii) after Serial Number190 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“190A.
7011
Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like”;
(lix) after Serial Number 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“191A.
7014
Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked”;
(lx) after Serial Number 192 and the entries relating thereto, the following serial number and the entries shall be inserted,
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l [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]”shall be substituted;
(lxiii) after Serial Number 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 motordriven fan or blower, and parts thereof, of iron or steel”;
(lxiv) after Serial Number 236 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“236A.
7324
Sanitary ware and parts thereof, of iron and steel”;
(lxv) in Serial Number 237, for the entry in column (3), the entry “Other cast articles of iron or steel” shall be substituted;
(lxvi) in Serial Number 238, for the entry in column (3), the entry “Other articles
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n Serial Number 275, for the entry in column (3), the entry “Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated” shall be substituted;
(lxxii) after Serial Number 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 Serial Number 301 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“301A.
8212
Razors and razor blades (including razor blade blanks in strips)”;
(lxxiv) after Serial Number 302 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“302A.
8214
Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than
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heading 9403
303D.
8305
Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal”;
(lxxvii) after Serial Number 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 Serial Number 316, for the entry in column (3), the entry “Turbo-jets, turbopropellers and other gas turbines [other than aircraft engines]”shall be substituted;
(lxxix) after Serial Number 317 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“317A.
8413
Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60]
317B.
8414
Air
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g machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds” shall be substituted;
(lxxxii) in Serial Number 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 Serial Number 327 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“327A.
8427
Fork-lift trucks; other works trucks fitted with lifting or handling equipment
327B.
8428
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, telefer
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perforating or stapling machines) [other than Braille typewriters, electric or non-electric]”shall be substituted;
(lxxxvi) after Serial Number 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 Serial Number 365 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“365A.
8478
Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter”;
(lxxxviii) in Serial Number 366, for the entry in column (3), the entry “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]”shall be substituted;
(lxxxix) in Serial Number 369A, for the entry in column (3), the entry “Crank shaft for
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9), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
376C.
8513
Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512″;
(xciii) in Serial Number 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 Serial Number 380, for the entry in column (3), the entry “Microphones and stands there for; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a
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Serial Number 383 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“383A.
8526
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
383B.
8527
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock”;
(xcix) after Serial Number 384 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“384A.
8529
Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528
384B.
8530
Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608)
384C.
8531
Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms),
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discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]”shall be substituted;
(cii) in Serial Number 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 Serial Number 396, for the entry in column (3), the entry “Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes” shall be substituted;
(civ) after Serial Number 397 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“397A.
8547
Insulating fittings for electrical machines,
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eras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539
411C.
9007
Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
411D.
9008
Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
411E.
9010
Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens
411F.
9011
Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection
411G.
9012
Microscopes other than optical microscopes; diffraction apparatus
411H.
9013
Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter
411-I.
9014
Direction find
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r demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses”;
(cx) after Serial Number 423 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“423A.
9101
Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
423B.
9102
Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101”;
(cxi) after Serial Number 424 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“424A.
9104
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels”;
(cxii) after Serial Number 425 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“425A.
9106
Time of day recording apparatus and apparatus for mea
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er, and parts thereof” shall be substituted;
(cxvii) after Serial Number 429 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: –
“429A.
9113
Watch straps, watch bands and watch bracelets, and parts thereof”;
429B.
9201
Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments
429C.
9202
Other string musical instruments (for example, guitars, violins, harps)
429D.
9205
Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
429E.
9206 00 00
Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
429F.
9207
Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
429G.
9208
Musical boxes, fairground organs, mechanical street organs, mechanical singing b
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e entry”Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]”shall be substituted;
(cxxi) after Serial Number 438 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“438A.
9405
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts there
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ials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin”;
(cxxv) after Serial Number 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 Serial Number 449A, for the entry in column (3), the entry “Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks” shall be substituted;
(cxxvii) after Serial Number 449A and the entries relating thereto, the following serial numbers and the entries
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, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113 and the entries relating thereto, shall be omitted;
(iv) in Serial Number 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 Serial Number 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) Serial Numbers 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries relating thereto, shall be omitted;
(vii) in Serial Number 135, for the entry in column (3), the entry “Transmission shafts (including cam shafts and crank shafts) an
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box for television” shall be inserted;
(xiv) Serial Numbers 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182, 183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries relating thereto, shall be omitted;
(xv) Serial Numbers 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto, shall be omitted;
(xvi) In Serial Number 228, for the entry “-“in column (2), the entry “Any Chapter” shall be substituted.
(E) in Schedule-V-1.5%, in Serial Number 13, for the words “of metal clad with precious metal”, the words and brackets “of metal clad with precious metal[other than bangles of lac/shellac]”, shall be substituted;
(F) in the explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely:-
“(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May, 2017 or ther
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