GST – States – G.O. (Ms) No. 157 – Dated:- 14-11-2017 – COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 157 Dated: 14.11.2017 Aippasi- 28 Thiruvalluvar Aandu, 2048 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following amendments to the Commercial Taxes and Registration Department Notification No.II (2)/CTR/532 (d-4)/2017, published at pages 3-68 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June, 2017, namely:- AMENDMENTS In the said notification- (A) in Schedule I- 2.5%,- (i) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely: – 1 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled], and put up in unit container and,- (a) bearing a registered brand name;
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unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE , shall be substituted; (v) in S. No. 23, in the entry in column (3), after the word frozen , the words , put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE , shall be inserted; (vi) in S. No. 26, for the entry in column (3), the entry Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin cont
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conditions as in the ANNEXURE , shall be inserted; (ix) in S. No. 58, in the entry in column (3) , after the words Meal, powder, the words Flour , shall be inserted; (x) S. No. 60 and the entries relating thereto shall be omitted; (xi) in S. No. 66, in column (3), the words, other than of seed quality shall be omitted; (xii) for S. No. 72 and the entries relating thereto, the following shall be substituted, namely:- 72 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin ; (xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted, namely:- 78 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 9060] Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked] ; (xiv)) in S. No. 91, in column (3), the words, khandsari s
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he entries shall be inserted, namely:- 156A 2621 Fly Ash ; (xx) for S. No. 189 and the entries relating thereto, the following shall be substituted, namely:- 189 4011 30 00 New pneumatic tyres, of rubber of a kind used on aircraft ; (xxi) after S. No. 197 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 197A 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 197B 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 197C 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 197D 4114 Chamois (includi
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o. 224 and the entries relating thereto, the following serial number and entries shall be substituted, namely:- 224 63 [other than 6309] Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece ; (xxv) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 224A 6309 Worn clothing and other worn articles; rags ; (xxvi) after S. No. 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 225A 6815 Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content ; (xxvii) after S. No. 230 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 230A 8407 10 00, 8411 Aircraft engines ; (xxviii) in S. No. 234A, for the entry in column (3), the entry E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-W
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and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 32A 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) 32B 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared ; (v) in S. No. 43, for the entry in column (3), the entry Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders shall be substituted; (vi) for S. No. 44 and the entries relating thereto, the following shall be substituted, namely:- 44 2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings ; (
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he words with rubber or plastics , the brackets and words [other than jute twine, coir cordage or ropes] shall be inserted; (xiv) S. No. 140, and the entries relating thereto shall be omitted; (xv) in S. No. 141, in column (3), after the words specified or included , the brackets and words [other than products of coir] shall be inserted; (xvi) S. No. 152, and the entries relating thereto shall be omitted; (xvii) for S. No. 171 and the entries relating thereto, the following shall be substituted, namely:- 171 63[other than 6309] Other made up textile articles, sets of sale value exceeding ₹ 1000 per piece [ other than Worn clothing and other worn articles; rags] ; (xviii) after S. No. 171A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 171B 6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics ; (xix) in S. No. 177, in column (3), the words, Fly ash bricks shall be omitted; (xx) in S. No. 196, in colu
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such vehicles ; (xxv) for S. No. 215 and the entries relating thereto, the following shall be substituted, namely:- 215 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof ; (xxvi) in S. No. 216, in column (3), after the word corrective , the brackets and words [other than goggles for correcting vision] shall be inserted; (xxvii) in S. No. 221, for the entry in column (3) ,the entry Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids] shall be substituted; (xxviii) after S. No. 222 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 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 ,
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g added sugar or sweetening matter 12C 1806 Chocolates and other food preparations containing cocoa ; (v) in S. No. 13, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 1901 [other than 1901 20 00] Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers wares of heading 1905] ; (vi) S. No. 14, and the entries relating thereto, shall be omitted; (vii) in S. No. 16, for the entry in columns(2) and (3), the following entries shall be substituted, namely:- 1905 Pastry, cakes, biscuits and other bakers wares, whether or not containing
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the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 24A 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water] ; (xii) after S. No. 26 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 26A 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 26B 2516 12 00 Granite, other than blocks ; (xiii) S. No. 27, and the entries relating thereto, shall be omitted; (xiv) in S. No. 30, for the entry in column (3), the entry Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration 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 t
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lar forms or packings shall be substituted; (xix) S. No. 55, and the entries relating thereto, shall be omitted; (xx) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 57A 3303 Perfumes and toilet waters ; (xxi) in S. No. 58, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [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 be
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ut up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent ; (xxvi) after S. No. 61 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 61A 3402 Organic surface-active agents (other than soap); surface active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, 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 o
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entries relating thereto, the following serial number and the entries shall be inserted, namely: – 73A 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters ; (xxxi) after S. No. 89 and the entries relating 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 Preparations and charges for fire-extinguishers; charged fire extinguishing grenades 90B 3814 Organic composite s
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isterns and similar sanitary ware of plastics ; (xxxvi) in S. No. 111, for the entry in column (3), the entry Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles] shall be substituted; (xxxvii) after S. No. 121 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 121A 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] ; (xxxviii) in S. No. 123A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 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 Hard rubber (for example ebonite) in all forms, other tha
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the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 124A 4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] 124B 4205 Other articles of leather or of composition leather 124C 4206 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 thereto shall 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: – 137A 4410 Par
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namely: – 150A 4814 Wall paper and similar wall coverings; window transparencies of paper ; (xlvii) after S. No. 153 and the entries relating thereto, the following serial number and the entry shall be inserted, namely: – 153A 4819 20 Cartons, boxes and cases of non-corrugated paper or 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 ; (l) after S. No. 177A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 177B 6703 Wool or other animal hair
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ereto, the following serial numbers and the entries shall be inserted, namely: – 180A 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 180B 6808 Panels, boards, tiles, blocks and similar articles of 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 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 asb
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e) or of similar siliceous earths ; (liv) after S. No. 184 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 184A 6904 Ceramic flooring blocks, support or filler tiles and the like 184B 6905 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 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 185B 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of good
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toughened (tempered) or laminated glass 189F 7008 Multiple-walled insulating units of glass 189G 7009 Glass mirrors, whether or not framed, including rear-view mirrors ; (lviii) after S. 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 constru
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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. 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 artic
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rted, 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, 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 o
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, 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] 317B 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps] ; (lxxx) in S. No. 320, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- 8419 Machinery, plant or laboratory equipment, whether or not el
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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 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 327B 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 327C 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 327D 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers ; (lxxxiv) in S. No. 335, for the entry in column (3), the entry Printing machinery used for printing by means of
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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 layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals ; (xci) in S. No. 375, for the entry in column (3),
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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 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 relating thereto, the following serial number and the entries shall be inserted, namely: – 381A 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 ; (xcvii) in S. No. 383, for the entry in column (3), the entry Closed-circuit tele
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ilways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 384C 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 ; (c) after 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 connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables 388B 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those
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(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 be omitted; (cvi) in S. No. 411, for the entry in column (3), the entry Spectacles [other than corrective]; goggles including those for correcting vision shall be substituted; (cvii) after S. No. 411 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 411A 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical inst
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tical appliances and instruments, not specified or included elsewhere in this Chapter 411-I 9014 Direction finding compasses; other navigational instruments and appliances 411J 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders ; (cviii) in S. No. 412, for the entry in column (3), the entry Balances of a sensitivity of 5 cg or better, with or without weights shall be substituted; (cix) after S. No. 413 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 413A 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs an
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ring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders) 425B 9107 Time switches with clock or watch movement or with synchronous motor 425C 9108 Watch movements, complete and assembled ; (cxiii) in S. No. 427, for the entry in column (3), the entry Other clock or watch parts shall be substituted; (cxiv) in S. No. 428, for the entry in column (3), the entry Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements shall be substituted; (cxv) after S. No. 428 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 428A 9111 Watch cases and parts thereof ; (cxvi) in S. No. 429, for the entry in column (3), the entry Clock cases and cases of a similar type for other goods of this chapter, and parts thereof shall be substituted; (cxvii
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; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 429H 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds ; (cxviii) after S. No. 435 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 435A 9401 [other than 9401 10 00] Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft] ; (cxix) in S. No. 437, for the entry in column (3), the entry Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof shall be substituted; (cxx) in S. No. 438, for the entry in column (3), the entry Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes a
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o. 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 entry in column (3), the entry Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] shall be substituted; (cxxiv) after S. No. 441 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – 441A 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] 441B 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unharde
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used for shop window dressing ; (cxxviii) after S. No. 452O and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 452P Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software ; (D) in Schedule-IV-14%, – (i) S. Nos.2, 3, 4, 5, 6,7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating thereto, shall be omitted; (ii) in S.No. 46, in column (3), for the words in the brackets, and Rear Tractortyres , the words rear tractor tyres; and of a kind used on aircraft , shall be added; (iii)S. Nos. 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113 and the entries relating thereto, shall be omitted; (iv
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, in column (3), after the words and figures heading 8508 the words and brackets [other than wet grinder consisting of stone as a grinder] shall be added; (x) S. Nos. 144, 145, 147, 148, 149, 150 and the entries relating thereto, shall be omitted; (xi) in S.No. 151, for the entry in column (3), the entry Digital cameras and video camera recorders [other than CCTV] shall be substituted; (xii) S. Nos. 152, 153 and the entries relating thereto, shall be omitted; (xiii) in S.No.154, in column (3), after the words and figures in the brackets, not exceeding 20 inches , the words ; and set top box for television shall be added; (xiv) S. Nos. 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) S. Nos. 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating
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