Goods and Services Tax

Seeks to extend the time limit for filing of FORM GSTR-4
59/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 59/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1415 (E):- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Gov

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Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than 1.5 crores
58/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 72/2017 Dated 29-12-2017
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 58/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1414 (E):- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 30/2017 – Cent

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the said Table, namely:-
Table
Sl No.
Months for which the details in FORM GSTR-1 are furnished
Time period for furnishing the details in FORM GSTR-1
(1)
(2)
(3)
1
July – October, 2017
31st December, 2017
2
November, 2017
10th January, 2018
3
December, 2017
10th February, 2018
4
January, 2018
10th March, 2018
5
February, 2018
10th April, 2018
6
March, 2018
10th May, 2018
2. The extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.
[F. No. 349/58/2017-GST(Pt.)]
(Dr.Sreeparvathy S.L.)
Under Secretary

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Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore
57/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 71/2017 Dated 29-12-2017
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 57/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1413 (E):- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the

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Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018
56/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 56/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1412 (E):- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through t

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ugh the common portal on or before the 3[31st day of March, 2019].]
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as mentioned in column (3) of the said Table, on which he is required to furnish the said return.
[F. No.349 /58/2017-GST(Pt)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
********
Notes
1. Inserted vide Notification No. 45/2018

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017
Order No. 10/2017 Dated:- 15-11-2017 CGST – Circulars / Ordes
GST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 15th November, 2017
Order No. 10/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 12

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Service Tax Rules, 2017
Order No. 9/2017 Dated:- 15-11-2017 CGST – Circulars / Ordes
GST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 15th November, 2017
Order No. 9/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 o

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GST has reduced barriers between states, says Kovind
GST
Dated:- 14-11-2017

New Delhi, Nov 14 (PTI) – President Ram Nath Kovind said today that the introduction of Goods and Services Tax (GST) was a milestone and the new regime has reduced barriers between states, creating a more formal economy.
Inaugurating the 37th India International Trade Fair (IITF) at Pragati Maidan here, he said the country is recognised as a bright spot of the global economy and the world has acknowledged the change in its business environment.
"Introduction of GST has been a milestone and it has broken down barriers between states. It has provided a boost to the creation of a common market and a more formal economy as well as a stronger manufac

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ITC ON STATIONERY
Query (Issue) Started By: – VANSH TOMAR Dated:- 14-11-2017 Last Reply Date:- 15-11-2017 Goods and Services Tax – GST
Got 7 Replies
GST
Dear Experts,
My client is a manufacturer , he purchased some stationery for office use such like paper A-4 ,Letter head, calculator, writing pad, pens, highlighter pen, etc.
My query is that whether he is eligible for ITC on stationery items or not.
Thanks in advance
Reply By Ramaswamy S:
The Reply:
ITC eligible.
Used in the course of furtherance of business and not in the negative list.
Reply By Chhatra Jain:
The Reply:
I agree with Ramaswamyji. Any article or thing purchased for its use in business ITC is available.on it.
i
tC
Reply By Ganeshan Kalyani:
The Reply:

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GST COUNCIL GIVES MAJOR RELIEF TO BUSINESS ENTITIES
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 14-11-2017

23RD Council Meeting
The GST Council held its 23rd Council meeting on 10.11.2017 at Guwahati. The decisions taken in that council meeting and the recommendations of the GST Council come in light. We can feel the major relief among business entities on the recommendations of the GST Council which are expected to come into force with effect from 15.11.2017 by which the Government will issue necessary notifications in this regard.
Rate Changes
The Committee recommended the reduction of tax rates as detailed below-
* The Council has recommended reduction in GST rate from 28% to 18% on goods falling in 178 headings at 4 digit level (including 4 tariff heading that are partially pruned).After these changes, only 50 items will attract GST rate of 28%;
* The Council has recommended in reduction in GST rate from 28% to 12%for-
* Wet grinder

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n aircraft engines from 28/18 % to 5%;
* Aircraft tyres from 28% to 5%;
* Aircraft seats from 28% to 5%;
* Bangles of lac/shellac from 3% to NIL.
Exemption
The GST Council has recommended for exemption from IGST/GST in certain specified cases as detailed below-
* Exemption from IGST-
* On imports of lifesaving medicine supplied free of cost by overseas supplier for patients, subject to certification by DGHS of Centre or State and certain other conditions;
* On imports of goods (other than motor vehicles) under a lease agreement if IGST is paid on these lease amount;
* To extend IGST exemption presently applicable to skimmed milk power or concentrated milk on supplyingto distinct person for use in production of milk for distribution through dairy cooperatives to where such milk is distributed through companies;
* On imports of specified goods by a sports person of outstanding eminence, subject to specified conditions;
* Exemption from GST on specified goods, such as

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Food parcels will attract 5% GST without input tax credit;
* Restaurants in hotel premises having room tariff of less than ₹ 7500 per unit per day will attract GST of 5% without input tax credit;
* Restaurants in hotel premises having room tariff of ₹ 7500 and above per unit per day will attract GST of 18% with full input tax credit.This is applicable to single room also.
* Outdoor catering will continue to be at 18% with full input tax credit;
* GST on services by way of admission to 'protected monuments' is exempted;
* GST on job work services in relation to manufacture of those handicraft goods in respect of which casual taxable person has been exempted from obtaining registration, to be reduced to 5% with full input tax credit.
Rationalization
* The existing exemption entries with respect to services provided by Fair price shops to the Central Government, State Governments or Union Territories by way of sale of good grains, kerosene, sugar, edible oil etc.,

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l be effected only after the amendment of CGST and SGST Acts)
* Annual turnover eligibility will be increased to ₹ 2 crore from the present limit of ₹ 1 crore.Thereafter the eligibility will be increased to ₹ 1.5 crore per annum; (will be effected only after the amendment of CGST and SGST Acts)
Returns
The GST Council recommended the following in respect of filing of returns-
* All taxpayers would file return in Form GSTR 3B along with payment of tax by 20th of the succeeding month till March 2018;
* For filing of GSTR – 1, the taxpayers are divided into two categories – having annual turnover up to ₹ 1.5 crores and having annual turnover more than ₹ 1.5 crores;
* The GSTR -1 is to be filed on quarterly basis for the taxpayers having annual turnover up to ₹ 1.5 crores as detailed below-
* July 2017 to September 2017 – 31.12.2017;
* October 2017 to December 2017 – 15.02.2018;
* January 2018 to March 2018 – 30.04.2018.
* The GSTR – 1

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xempted from obtaining compulsory registration.
Extension of ITC benefit
* Export services to Nepal and Bhutan have already been exempted from GST.It has now been decided that such exporters will also be eligible for claiming input tax credit in respect of goods or services used for effecting such exempt supply of services to Nepal and Bhutan.
Extension of dates for filing returns
The GST Council has decided to extend the due dates for filing the following the returns due to late availability or non availability of the said form in the common portal as detailed below-
* GST ITC – 4 for the quarter July 2017 to September 2017 – the due date 25.10.2017 is extended to 31.12.2017;
* GSTR – 4 for the quarter July 2017 to September 2017 – the due date 18.10.2017 is extended to 24.12.2017;
* GSTR – 5 for July 2017 – the due date 20.08.2017 or 7 days from the last date of registration whichever is earlier is extended to 11.12.2017;
* GSTR – 5A for July 2017 – the due date 20.08.20

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Recommendations made by the GST Council in the 23rd meeting at Guwahati on 10th November, 2017
By: – Ashwarya Agarwal
Goods and Services Tax – GST
Dated:- 14-11-2017

I The return filing process is to be further simplified in the following manner:
1. FORM GSTR 3B to be filed every month by ALL TAXPAYERS by 20th of the succeeding month till March, 2018;
2. FORM GSTR 1 to be filed to be filed in following manner till March, 2018 by taxpayer having:
a. Annual Aggregate T/O upto 1.5 Crore – QUARTERLY basis:
Period
Dates
Jul- Sep
31st Dec 2017
Oct- Dec
15th Feb 2018
Jan- Mar
30th April 2018
b. Annual Aggregate T/O more than 1.5 Crore – MONTHLY basis:
Period
Dates
July – October
31st Dec 2017
November
10th Jan 201

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with NIL data for the Month of October 2017 and onwards will be ₹ 20 per day instead of ₹ 200 per day;
6. Export of services to Nepal and Bhutan are exempt from GST and have now been allowed to claim a refund of input tax credit paid, if any.
7. Extension of following due dates:
Sl
FORM and Details
Original due date
Revised due date
1
GST ITC-04 for the quarter
July-September, 2017
25.10.2017
31.12.2017
2
GSTR-4 for the quarter July-
September, 2017
18.10.2017
24.12.2017
3
GSTR-5 for July, 2017
20.08.2017 or 7 days from the last date of registration whichever is earlier
11.12.2017
4
GSTR-5A for July, 2017
20.08.2017
15.12.2017
5
GSTR-6 for July, 2017
13.08.2017
31.12.2017
6
TRAN-1
30.09.2017
31.1

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4. Reduced from 18% to 12% – condensed milk, refined sugar, diabetic food, Medical Oxygen
5. Reduced from 18% to 5% – Chutney Powder, Fly Ash, Fly ash aggregate with 90% or more fly ash content
6. Reduced from 12% to 5% – Fly Ash Brick, Desiccated coconut, Idli dosa batter, coir products
7. Reduced from 5% to nil – guar meal, khandsari sugar, dried vegetables
IV Changes in GST Rates of Service W.e.f. 15th Nov 2017
1. Standalone Restaurant and Restaurants in hotel premises having room tariff < ₹ 7500 will attract GST of 5% without ITC. 2. Restaurants in hotel premises having room tariff of ₹ 7500 and above and Outdoor Catering will attract GST of 18% with ITC 3. In order to obviate dispute and litigation, it is proposed

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GST Update on ITC passed on by Input Service Distributor through GSTR-6
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 14-11-2017

Under GST regime, head office of a company is treated as a distinct person requiring separate registration as input service distributor (ISD) if it intends to distribute the credit. In such a case, separate return is being prescribed in form GSTR-6 which is supposed to be filed monthly between the 10th to 13th of subsequent month. The invoices on which ITC is distributed by the ISD are filed by it in GSTR-6. These details will auto-populate in form GSTR-2A of the recipient unit, which when accepted will be included in GSTR-2. While GST is in its transitional phase as of now, there is no u

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of details manually submitted in GSTR-2 by recipient of distributed ITC. Under current scenario, when the utility of GSTR-6 is not available and GSTR-2 are in process of filing and in some cases already filed, the above stated anomalies have serious effects. If the option of availing the ITC through manual filing in GSTR-2 is not given, whether the ITC legitimately available will lapse? If this facility is provided, how the correlation of ITC at ISD's end will be possible? This problem will particularly arise where the number of recipient units is on higher side. More the recipient units, more are the chances of errors. Suppose, the manual submission by recipient unit is allowed in GSTR-2 and the ISD return is not filed and the recipie

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Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017
PUBLIC NOTICE No. 57/2017 Dated:- 14-11-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
F. No. S/20-07/AG/GST/17-18
Dated: 14.11.2017
PUBLIC NOTICE No. 57/2017
Subject: Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017.
Attention of all Exporters, Customs Brokers, Members of the Trade and Industry and other stakeholder is invited towards CBE & C's Circular No. 42/2017-Customs dated 07.11.2017 regarding refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017.
2. The GST Council in its 22nd Meeting had approved a major relief package for exporters. The Council was unanimous that it is in the national interest to take all possible measures to support the exporting community, which earns valuable foreign exchange and provides significant employment especially in the small and medium sector. The Council appro

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July, 2017:
i) Incorrect SB number in GSTR 1
There are cases where the shipping bill number quoted in GSTR 1 either does not exist or it pertains to another exporter. In respect of these claims, the only way out is to amend the GSTR 1 (Amendments to taxable outward supply details furnished in returns for earlier tax periods) and enter the correct shipping bill number. In these cases, the amendments for information furnished in GSTR 1 for July 2017 need to be filed in Table 9A of GSTR 1 for August 2017. GSTN has been asked to provide for immediate implementation of this Table so that all such claims can be processed once amendment is filed.
ii) Invoice number and IGST paid amount mis-match
Analysis of data revealed that exporters have quoted different invoice numbers for GST and Customs purposes. Also, IGST paid amount indicated in GSTR 1 is not tallying with IGST paid amount indicated in shipping bill. As the same transaction is being reported under GST Act and under Customs

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not complied with the aforesaid requirement, they are required to ensure that they shall file supplementary EGM online for the consignments exported in July, 2017 latest by 15th November 2017. For subsequent months also, shipping lines operating in Customs House, Kandla (CHK) must ensure that they invariably file the Gateway EGM online. It is hereby informed that in cases, where supplementary EGM have been filed successfully, refunds have been either given or under process for quick disbursement.
iv) Wrong Bank Account given to Customs
In some cases, bank account details available with Customs have been invalidated by PFMS. Reports on such accounts / IECs have been uploaded on homepage of Customs House Kandla's website (in the section "What's New" under heading "Accounts details IEC wise rejected by PFMS (For Drawback, ROSL, Export IGS Refund Claim)"), {detail available at http://www.kandlacustoms.gov.in}. Exporters are again advised that if the accoun

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porters so that the common errors, that hindered disbursal of IGST refunds in July, are not repeated in subsequent months.
3. The GST council in its 22nd meeting has also approved the GST rate of 0.1% for supplies to merchant exporters and Notification No. 41/2017- Integrated Tax (Rate), Notification No. 40/2017- CGST (Rate) and Notification No. 40/2017 – UT GST (Rate), all dated 23rd October, 2017 have been issued to that effect. The said benefit is subject to the conditions mentioned in aforementioned notifications. The merchant exporters are advised to take following precautions to avail the benefit of the scheme:
i) The Name and GSTIN of the Registered Supplier should be provided against each item in "Third Party' details column of Shipping Bill. The GST Invoice details of the registered supplier of each item should be declared in the ARE Certificate and Date columns in the Shipping Bill format. Necessary changes have already been done in ICES application. The third par

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Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the CGST Rules, 2017.
01/2017-GST Dated:- 14-11-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
OFFICE OF THE COMMISSIONERTAX & EXCISE
ITANAGAR
NOTIFICATION
The 14th November, 2017
No. GST/23/2017.-The following order, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Boar

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The Punjab Goods and Services Tax (Sixth Amendment) Rules, 2017.
G.S.R.055/P.A.5/2017/S.164/Amd.(6)/2017 Dated:- 14-11-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 14th November, 2017
No. G.S.R.55/P.A.5/2017/S.164/Amd.(6)/2017.-In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:-
RULES
1. (1) These rules may be called the Punjab Goods and Services Tax (Sixth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rul

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ubstituted, namely:-
“Provided also that in respect of supplies regarded as deemed exports, the application may be filed by, –
(a) the recipient of deemed export supplies; or
(b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund:”
6. In the said rules, in rule 96, in sub-rule (2), with effect from the 28th October, 2017, the following provisos shall be inserted, namely:-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided f

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der the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”
8. In the said rules, in rule 118, for the words “a period of ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted.
9. In the said rules, in rule 119, for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted.
10. In the said rules, in rule 120, for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted.
11. In the said rules, in rule 120A, the marginal heading “Revision of declaration in FORM GST TRAN-1” shall be inserted.
12. In the said rules, in FORM GST REG-29, –
(a) for the heading, “APPLICATION FOR CANCELATION OF PROVISIONAL REGISTR

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Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
G.O. Ms. No. 45/2017-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. 45/2017-Puducherry GST (Rate),
Puducherry, dated 14th November 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter in this notification referred to as "the said Act"), the Lieutenant-Governor, Puducherry, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the State tax leviable thereon under section 9 of the said Act, as in excess of the amount calculated at the rate of 2.5

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d research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India and such institution produces a certificate to that effect from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or
(b) an institution registered with the Government of India in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in concerned department to the supplier at the time of supply of the specified goods;
(ii) The institution produces, at the time of supply, a cert

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tion is registered with the Government of India in the Department of Scientific and Research, which-
(i) produces, at the time of supply, a certificate to the supplier from the head of the institution, in each case, certifying that the said goods are essential for research purposes and will be used for stated purpose only;
(ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals.
(2) The goods falling under (1) above shall not be transferred or sold by the institution for a period of five years from the date of installation.
3.
Departments and laboratories of the Central Government and State Governments, other than a hospital
(a) Scientific and technical instruments, appa

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cientific and technical instruments, apparatus, equipment (including computers);
(b) accessories, parts, consumables and live animals (experimental purpose);
(c) Computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, micro films, microfiches.
(i) The goods are supplied to the Regional Cancer Centre registered with the Government of India, in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in concerned department to the supplier at the time of supply of the specified goods;
(ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only;
(iii) in case of supply of live animals for experimental purposes

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Seeks to amend Notification no. 5/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
G.O. Ms. No. 44/2017-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. 44/2017-Puducherry GST (Rate),
Puducherry, dated 14th November 2017]
NOTIFICATION
In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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

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Seeks to amend Notification no. 4/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.
G.O. Ms. No. 43/2017-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. 43/2017-Puducherry GST (Rate),
Puducherry, dated 14th November 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (3)

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Seeks to amend notification no. 2/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
G.O. Ms. No. 42/2017-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. 42/2017-Puducherry GST (Rate),
Puducherry, dated 14th November 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 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.2/2017-Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated 29th June, 2017, namely:-
In the said notification,-
(1) in the Sche

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] other than those 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-I]";
(iv) S. Nos. 23,24 and the entries thereof shall be omitted;
(v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"30A
0504
All goods, fresh or chilled
30B
0504
All goods [other than fresh or chilled] other than those 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], subj

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et potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than those 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-I].
46B
08
Dried makhana, whether or not shelled or peeled [other than those 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-I]";
(ix) in S. No. 77, in the entry in column (3), for

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d salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water", shall be substituted;
(xv) after S. No. 103 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"103A
26
Uranium Ore Concentrate";
(xvi) after S. No. 136 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"136A
7113
Bangles of lac/ shellac";
(2) 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 or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on or after the 15th May 2017 under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on or afte

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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:-
=============
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;
1869
1870
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”;
[PART – I
PART
–
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.
1873
1874
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;
1875
1876
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;
[PART-I
PART I]
–
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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Seeks to prescribe 2.5% concessional CGST rates on certain goods supplies to specific public funded research institute and subject to specific condition.
45/2017-State Tax (Rate) Dated:- 14-11-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
=============
Document 1
MANIPUR
सत्यमेव जयते
GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 439
Imphal, Friday, November 17, 2017
(Kartika 26, 1939)
GOVERNMENT OF MANIPUR
SECRETARIAT FINANCE DEPARTMENT
Notification No. 45/2017-State Tax (Rate)
Imphal, the 14th November, 2017
No. 5/19/2017-FD(TAX).-In exercise of the powers conferred by sub-section (1) of section 11 of
the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification
referred to as “the said Act”), the Government of Manipur, on being satisfied that it is
necessary in the public interest so to do, on the recommendations of the Council, hereby
exempts the goods spe

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d) Prototypes, the aggregate
value of prototypes received
by an institution does not
exceed fifty thousand rupees
in financial year.
Conditions

(4)
(i) The goods are supplied
to or for
(a) a public funded
research institution under
the administrative control
of the Department of
Space or Department of
Atomic Energy or the
Defence
Research
Development Organisation
of the Government of
India and such institution
produces a certificate to
that effect from an officer
not below the rank of the
Deputy Secretary to the
Government of India or
the Deputy Secretary to
the State Government or
the Deputy Secretary in
the Union Territory in the
concerned department to
the supplier at the time of
supply of the specified
goods; or
Scanned by CamScanner
2.
2
Research institution,
other than a hospital
(a) Scientific and technical
instruments, apparatus,
equipment (including
computers);
(b) accessories, parts,
live
(experimental
consumables and
animals
p

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and Supervision
of Experiments on
Animals.
(1) The institution is
registered with the
Government of India in the
Department of Scientific
and Research, which-
(i) produces, at the time of
supply, a certificate to the
supplier from the head of
Scanned by CamScanner
3.
3
Departments and
laboratories of the
Central Government and
State Governments, other
than a hospital
(c) computer software,
Compact Disc-Read Only
Memory (CD-ROM),
recorded magnetic tapes,
microfilms, microfiches;
(d) Prototypes,
aggregate value
prototypes received by an
institution does not exceed
fifty thousand rupees in a
financial year.
the institution, in each
case, certifying that the
said goods are essential for
research purposes and will
be used for stated purpose
only;
the
of
(ii)
of
(a) Scientific and technical
instruments,
equipment
computers);
apparatus,
(including
(b) accessories, parts,
consumables and live
animals (experimental
purpose);
(c) Computer softwar

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e of supply
of live animals for
experimental purposes, the
institution produces, at the
time of supply, a
certificate to the supplier
from the Head of the
Institution that the live
animals are required for
research purposes and
enclose a no objection
certificate issued by the
Committee for the Purpose
of Control and Supervision
Scanned by CamScanner
4.
4.
of Experiments
Animals.
on
Regional Cancer Centre
(Cancer Institute)
(a) Scientific and technical (i) The goods are supplied
instruments,
apparatus, to the Regional Cancer
(including Centre registered with the
Government of India, in
of
the
equipment
computers);
(b)
accessories,
consumables and live
animals
(experimental and
purpose);
Department
parts,
Scientific and Research
such institution
(c) Computer software,
Compact Disc-Read Only
Memory(CD-ROM),
recorded magnetic tapes,
microfilms, microfiches.
of the
to
produces a certificate from
an officer not below the
rank
Deputy
Secreta

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f which not
less than fifty per-cent. of the recurring expenditure is met by the Central Government or the
Government of any State or the administration of any Union territory;
(b) “University” means a University established or incorporated by or under a Central, State
or Provincial Act and includes –
(i)
an institution declared under section 3 of the University Grants Commission Act, 1956
(3 of 1956) to be a deemed University for the purposes of this Act;
(ii) an institution declared by Parliament by law to be an institution of national importance;
(iii) a college maintained by, or affiliated to, a University;
(c) “Head” means –
(i)
in relation to an institution, the Director thereof (by whatever name called);
(ii) in relation to a University, the Registrar thereof (by whatever name called);
(iii) in relation to a college, the Principal thereof (by whatever name called);
(d) “hospital” includes any Institution, Centre, Trust, Society, Association, Laboratory,
Clinic or

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Seeks to amend notification No 4/2017- State Tax (Rate) dated 28.06.2017, so as to include cotton under reverse charge under section 9(3) of the Manipur GST Act, 2017.
43/2017-State Tax (Rate) Dated:- 14-11-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(Expenditure Section)
Notification No. 43/2017-State Tax (Rate)
Imphal, the 14th November, 2017
No. 5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (3) of section 9 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur, on the recommendations Of the Council, hereby makes the following amendments in the notification of
the Government of Manipur, Secretar

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Seeks to amend notification No 2/2017- State Tax (Rate) dated 28.06.2017, which exempts certain goods from GST under section 11 of the Manipur GST Act, 2017
42/2017-State Tax (Rate) Dated:- 14-11-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
=============
Document 1
MANIPUR
सत्यमà¥â€¡Ã Â¤Âµ à¤Å“यतà¥â€¡
GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 436
Imphal, Friday, November 17, 2017
(Kartika 26, 1939)
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(Expenditure Section)
Notification No. 42/2017-State Tax (Rate)
Imphal, the 14th November, 2017
No. 5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (1) of section 11 of
the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur, on
the recommendations of the Council, hereby makes the following further amendments in the
notification of the Government of Manipur, Secretariat: Finance Department (Expendit

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omitted;
shall
(iii) for S. Nos. 21 and 22 and the entries relating thereto, the following shall be
substituted
, namely: –
“21
0304,
All goods, fresh or chilled
0306,
0307,
0308
22
0303,
0304,
0305,
0306,
0307,
0308
All goods [other than fresh or chilled] and other than
those 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
respect of such brand name has been uregone
voluntarily], subject to the
conditions as in the
ANNEXURE 1]”;
(1) S. NOS. 23, 24 and the entries thereof shall be omitted;
(v) after S. No. 30 and the entries relating thereto, the following serial number and the
entries
shall be inserted, namely: –
“30A
0504
All goods, fresh or chilled
30B
0504
All goods [other than fresh or chilled] other than those
put up in unit container and, –
(a) bea

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¢â‚¬Â the words “fresh or
chilled, dried “shall be substituted;
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(viii) after S. No. 46 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
“46A
46B
0714
08
Manioc, arrowroot, salep, Jerusalem artichokes, sweet
potatoes and similar roots and tubers with high starch or
inulin content, frozen, whether or not sliced or in the form
of pelletsother than those 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 I]
Dried makhana, whether or not shelled or peeled [other
than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable

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y in column 3, the entry “Jaggery of all types including
Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar” shall be substituted;
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(xiv) in S. No. 103, for the entry in column (3), the entry “Salt (including table salt
and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or
containing added anti-caking or free flowing agents; sea water”, shall be substituted;
(xv) after S. No. 103 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
“103A
26
Uranium Ore Concentrate”;
(xvi) after S. No. 136 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
“136A
7113 Bangles of lac/ shellac”;
(2) 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 or after the 15th May 2017 under the

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Seeks to amend notification No 1/2017- State Tax (Rate) dated 28.06.2017, which prescribes GST rates under section 9 of the Manipur GST Act, 2017
41/2017-State Tax (Rate) Dated:- 14-11-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
=============
Document 1
MANIPUR GAZETTE
सत्यमेव जयते
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 435
Imphal, Friday, November 17, 2017
(Kartika 26, 1939)
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
Notification No. 41/2017-State Tax (Rate)
Imphal, the 14th November, 2017
5/19/2017-FD(TAX):- In exercise of the powers conferred by sub-section (1) of section 9 of the
Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur, on the
recommendations of the Council, hereby makes the following further amendments in the
notification of the Government of Manipur, Secretariat: Finance Department (Expenditure
Section) No.

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nd,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable
claim or enforceable right in a court of law is
available [other than those where any actionable
claim or enforceable right in respect of such brand
name has been foregone voluntarily], subject to the
conditions as in the ANNEXURE]”;
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(iii) S. Nos. 3,4,5, 6 and the entries relating thereto shall be omitted;
(iv) in S. No. 16, for the entry in column (3), the entry “All goods [other than fresh or
chilled] and put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a
court of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone voluntarily],
subject to the conditions as in the ANNEXURE”, shall be substituted;
(v) in S. No. 23, in the entry in column (3), after the word “frozen”,

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be substituted;
(vii) in S. No. 27, for the entry in column (3),the entry “Cashew nuts, whether or not
shelled or peeled, desiccated coconuts” shall be substituted;
(viii) in S. No. 30, in the entry in column (3), after the words “shelled or peeled”, the
words “,put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a
court of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone voluntarily],
subject to the conditions as in the ANNEXURE”, shall be inserted;
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(ix) in S. No. 58, in the entry in column (3), after the words “Meal, powder,” the words
“Flour”, shall be inserted;
(x) S. No. 60 and the entries relating thereto shall be omitted;
(xi) in S. No. 66, in column (3), the words, “other than of seed quality” shall be omitted;
(xii) for S. No. 72 and the entries relating ther

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anarsa” shall be substituted;
(xvi) in S. No. 100 A, in column (3), after the words “Roasted. Gram”, the words
“,idli/dosa batter, chutney powder” shall be inserted;
(xvii) for S. No. 111 and the entries relating thereto, the following shall be substituted,
namely:-
“111
2503
Sulphur of all kinds, other than sublimed sulphur,
precipitated sulphur and colloidal sulphur “;
(xviii) in S. No. 135, in column (3), after the words, figures and letters “natural boric acid
containing not more than 85% of H3BO3” the brackets and words “(calculated on dry
weight)” shall be inserted;
(ix) after S. No. 156 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
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“156A
2621 Fly Ash “;
(xx) for S. No. 189 and the entries relating thereto, the following shall be substituted,
namely:-
“189
4011 30 00
New pneumatic tyres, of rubber of a kind used on
aircraft”;
(xxi) after S. No. 197 and the entries relatin

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leather or of composition
leather, not suitable for the manufacture of leather
| articles; leather dust, powder and flour”;
(xxii) after S. No. 218A and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“218B
5607
218C
5608
218D
$609
Jute twine, coir cordage or ropes
Knotted netting of twine, cordage or rope; made up
fishing nets and other made up nets, of textile
materials
Products of coir”:
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(xxiii) after S. No. 219A and the entries relating thereto, the following serial number
and the entries shall be inserted, namely:-
“219AA
5806
Narrow woven fabrics, other than goods of heading
5807; narrow fabrics consisting of warp without weft
assembled by means of an adhesive (bolducs)” ;
(xxiv) for S. No. 224 and the entries relating thereto, the following serial number and
entries shall be substituted, namely:-
“224
63 [other than Other made up textile articles, sets, of sale value

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consumer or bulk consumer” shall be substituted;
(xxix) after S. No. 257A and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“257B
9401 10 00 Aircraft seats
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(xxx) for S. No. 259A and the entries relating thereto, the following serial numbers and
the entries shall be substituted, namely:-
4016or 9503 Toy balloons made of natural rubber latex
“259A
“259B
9507
259C
9601
(B) in Schedule II – 6%,-
(i)
(ii)
“11
(iii)
(iv)
(v)
“32A
32B
Fishing hooks
Worked corals other than articles of coral”;
S. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;
for S. No. 11 and the entries relating thereto, the following shall be substituted,
namely:-
0402 91 10,
0402 99 20
Condensed milk”;
in S. No. 14, in column (3), the words “and desiccated coconuts”, shall be
omitted;
after S. No. 32 and the entries relating thereto, the following serial numbers and
t

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in column (3), the words ” including idli ordosa batter” shall be
omitted;
(viii) after S. No. 46 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“46A
2106 90 91
Diabetic foods”;
(ix) after S. No. 57 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
(x)
“57A
“70
(xi)
(xii)
“89
90
(xiii)
2804 40 10 Medical grade oxygen”;
for S. No. 70 and the entries relating thereto, the following shall be substituted,
namely:-
3215
All Goods, including printing ink, writing or drawing ink
and other inks, whether or not concentrated or solid,
fountain pen ink, ball pen ink”;
S. No. 71, 86, 87, 88 and the entries relating thereto shall be omitted;
for S. Nos. 89, 90 and the entries relating thereto, the following shall be substituted,
namely:-
4202 22 20
4202 22 30
Hand bags and shopping bags, of cotton
Hand bags and shopping bags, of jute”;
in S.

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column (3), the words, “Fly ash bricks” shall be omitted;
(xx) in S. No. 196, in column (3), after the words “sports-ground rollers”, the word,
brackets and figures “;
Parts [8432 90]” shall be inserted;
(xxi) in S. No. 197, in column (3), after the words and figures “of heading 8437”, the
word, brackets and
figures “; parts [8433 90 00]” shall be inserted;
(xxii) in S. No. 200, in column (3), for the words “Sewing machines”, the words and
figures “Sewing
machines, other than book-sewing machine of heading 8440; furniture,
bases and covers
specially designed for sewing machines; sewing machines needles and
parts of sewing machines
” shall be substiuted;
(xxiii) after S: No. 201 and the entries relating thereto, the following serial number and
the entries shall be inserted
, namely:-
“201A
8509
Wet grinder consisting of stone as a grinder”;
(xxiv) after S. No. 207 and the entries relating thereto, the following serial number and
the ent

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umber and
the entries shall be inserted, namely:-
“222A
9403
Furniture wholly made of bamboo, cane or rattan”;
(xxix) in S. No. 231, in the entry in column (3), the words “fishing hooks”, shall be
omitted;
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(xxx) after S. No. 242 and the entries relating thereto, the following serial numbers and entries
shall be inserted, namely: –
(1)
“243
(2)
Any Chapter
(3)
Permanent transfer of Intellectual Property (IP) right in
respect of goods other than Information Technology
software”;
(C) in Schedule III-9%,-
(i) S. No. 1, and the entries relating thereto, shall be omitted;
(ii) S. No. 10, and the entries relating thereto, shall be omitted;
(iii) in S. No. 12, for the entry in column (3), the entry “Sugar confectionery [other than mishri,
batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like
puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana,
groundnut

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ding 1905]”;
(vi) S. No. 14, and the entries relating thereto, shall be omitted;
(vii) in S. No. 16, for the entry in columns(2) and (3), the following entries shall be
substituted, namely:-
“1905
Pastry, cakes, biscuits and other bakers' wares, whether or
not containing cocoa; communion wafers, empty cachets of
a kind suitable for pharmaceutical use, sealing wafers, rice
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paper and similar products[other than pizza bread, khakhra,
plain chapatti or roti, bread, rusks, toasted bread and similar
toasted products”;
(viii) after S. No. 16 and the entries relating thereto, the following serial number and the
entries
shall be inserted, namely: –
“16A
2101 11,
2101 12 00
Extracts, essences and concentrates of coffee, and
preparations with a basis of these extracts, essences
or concentrates or with a basis of coffee”;
(ix) S. Nos. 18, 19 and 20 and the entries relating thereto, shall be omitted;
(x) in S. No. 23, for the entry in column (3), the

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neration of municipal waste [other than
fly ash]”shall be substituted;
(xv) after S. No. 30 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“30A
2706
Tar distilled from other mineral tars, whether or not
dehydrated or partially distilled, including reconstituted
tars”;
(xvi) in S. No. 33, for the entry in column (3), the entry “Petroleum oils and oils obtained from
bituminous minerals, other than petroleum crude;
preparations not elsewhere specified or
included, containing by weight 70% or more of
petroleum oils or of oils obtained from
bituminous minerals, these oils being the
basic constituents of the preparations; waste oils; Avgas
[other than kerosene PDS, petrol, diesel and ATF,
not in GST]”shall be substituted;
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(xvii) in S. No. 52, for the entry in column (3), the entry “Prepared pigments, prepared
opacifiers, prepared
colours, vitrifiable enamels, glazes, engobes (slips),

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ons [other than kajal, Kumkum, Bindi, Sindur,
Alta]”;
(xxii) in S. No. 59, for the entry in columns(2) and (3), the following entries shall be
substituted, namely:-
“3305
Preparations for use on the hair”;
(xxiii) in S. No. 60, for the entry in columns(2) and (3), the following entries shall be
substituted, namely:-
“3306
Preparations for oral or dental hygiene, including denture fixative
pastes and powders; yarn used to clean between the teeth (dental
floss), in individual retail packages [other than tooth powder]”;
(xxiv) after S.No. 60 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“60A
3307
Pre-shave, shaving or after-shave preparations, personal
deodorants, bath preparations, depilatories and other
perfumery, cosmetic or toilet preparations, not elsewhere
specified or included; prepared room deodorisers, whether or
not perfumed or having disinfectant properties [other than
odoriferous preparations whic

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p, other than
those of heading 3401 [other than Sulphonated castor oil,
fish oil or sperm oil]
61B
3403
Lubricating preparations (including cutting-oil preparations,
bolt or nut release preparations, anti-rust or anti-corrosion
preparations and mould release preparations, based on
lubricants) and preparations of a kind used for the oil or grease
treatment of textile materials, leather, furskins or other
materials, but excluding preparations containing, as basic
constituents, 70% or more by weight of petroleum oils or of
oils obtained from bituminous minerals”;
(xxvii) after S. No. 62 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
(xxviii)
“62A
3405
Polishes and creams, for footwear, furniture, floors,
coachwork, glass or metal, scouring pastes and powders and
similar preparations (whether or not in the form of paper,
wadding, felt, nonwovens, cellular plastics or cellular rubber,
impregnated, coated or co

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ating thereto, the following serial number and the
entries shall be inserted, namely: –
“89A
3811
Anti-knock preparations, oxidation inhibitors, gum inhibitors,
viscosity improvers, anti-corrosive preparations and other
prepared additives, for mineral oils (including gasoline) or for
other liquids used for the same purposes as mineral oils”;
(xxxii) after S. No. 90 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: –
“90A
3813
90B
3814
Preparations and charges for fire-extinguishers; charged fire-
extinguishing grenades
Organic composite solvents and thinners, not elsewhere
specified or included; prepared paint or varnish removers”;
(xxxiii) after S. No. 94 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
“94A
3819
94B
3820
Hydraulic brake fluids and other prepared liquids for hydraulic
transmission, not containing or containing less than 70% by
we

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llowing serial number and
the entries shall be inserted, namely: –
“121A
4013
Inner tubes of rubber [other than of a kind used on/in bicycles,
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A.
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cycle-rickshaws and three wheeled powered cycle rickshaws; and
Rear Tractor tyre tubes]”;
(xxxviii) in S. No. 123A, for the entry in columns (2) and (3), the following entries shall be
substituted, namely:-
(xxxix)
“4016
Other articles of vulcanised rubber other than hard rubber [other
than erasers, rubber bands]”;
after S. No. 123A and the entries relating thereto, the following serial numbers
and the entries shall be inserted, namely: –
“123B
123C
4017
4201
Hard rubber (for example ebonite) in all forms, other than waste
and scrap; articles of hard rubber
Saddlery and harness for any animal (including traces, leads, knee
pads, muzzles, saddle cloths, saddle bags, dog coats and the like),
of any material”;
(xl) in S. No. 124, for the entry in column(3), the entry “Trunks, suit-cases, vani

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ports]
Other articles of leather or of composition leather
Articles of gut (other than silk-worm gut), of goldbeater's skin,
of bladders or of tendons”;
(xlii) S. No. 125, 126, 127, 128, 129 and 130 and the entries relating theretoshall be omitted;
(xliii) after S. No. 132 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“132A
4303 Articles of apparel, clothing accessories and other articles of
furskin”;
(xliv) in S. No. 133, for the entry in column (3), the entry” Artificial fur and articles
thereof shall be substituted;
(xlv) after S. No. 137 and the entries relating thereto, the following serial numbers and the
entries
shall be inserted, namely: –
4410
“137A
Particle board, Oriented Strand Board and similar board (for
example, wafer board) of wood or other ligneous materials,
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137B
4411
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whether or not agglomerated with resins or other organic
binding substances, other than spe

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he entry shall be inserted, namely: –
“153A
4819 20 Cartons, boxes and cases of non-corrugated paper or paper
board”;
(xlviii)
in S. No. 175, for the entry in column (3), the entry “Other headgear, knitted or
crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips),
whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed”shall
be substituted;
(xlix)
in S. No. 177 A, for the entry in columns (2) and (3), the following entries shall
be substituted, namely:-
“6702
Artificial flowers, foliage and fruit and parts thereof; articles
made of artificial flowers, foliage or fruit”;
(1) after S. No. 177A and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: –
“177B
6703
177C
6704
177D
177E
6801
6802
Wool or other animal hair or other textile materials, prepared
for use in making wigs or the like
•
Wigs, false beards, eyebrows and eyelashe

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180B
6808
180C
6809
Articles of asphalt or of similar material (for example,
petroleum bitumen or coal tar pitch)
Panels, boards, tiles, blocks and similar articles of vegetable
fibre, of straw or of shavings, chips, particles, sawdust or other
waste, of wood, agglomerated with cement, plaster or other
mineral binders
Articles of plaster or of compositions based on plaster; such as
Boards, sheets, panels, tiles and similar articles, not
ornamented”;
(lii)in S. No. 181, for the entry in column (3), the entry “Articles of cement, of concrete or of
artificial stone, whether or not reinforced” shall be substituted;
(liii) after S. No. 182 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: –
“182A
182B
182C
182D
6812
6813
6814
6815
9
182E
6901
Fabricated asbestos fibres; mixtures with a basis of asbestos or
with a basis of asbestos and magnesium carbonate; articles of
such mixtures or of asbestos (for exa

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arths”;
•
(liv) after S, No. 184 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: –
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“184A
184B
6904
6905
Ceramic flooring blocks, support or filler tiles and the like
Chimney-pots, cowls, chimney liners, architectural ornaments
and other ceramic constructional goods”;
(lv) in S. No. 185, for the entry in column (3), the entry”Ceramic pipes, conduits, guttering and
pipe fittings”shall be substituted;
(lvi) after S. No. 185 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: –
“185A
185B
6907
6909
185C
6910
185D
6914
Ceramic flags and paving, hearth or wall tiles; ceramic
mosaic cubes and the like, whether or not on a backing;
finishing ceramics
Ceramic wares for laboratory, chemical or other technical uses;
ceramic troughs, tubs and similar receptacles of a kind used in
agriculture; ceramic pots, jars and similar articles

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se worked, but not
framed or fitted with other materials
Safety glass, consisting of toughened (tempered) or laminated
glass
Multiple-walled insulating units of glass
Glass mirrors, whether or not framed, including rear-view
mirrors”;
(lviii) after S. No. 190 and the entries relating thereto, the following serial number and the
entries shall
be inserted, namely: –
“190A
7011
Glass envelopes (including bulbs and tubes), open, and glass
parts thereof, without fittings, for electric lamps, cathode-ray
tubes or the like”;
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(lix) after S. No. 191 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“191A
7014 Signalling glassware and optical elements of glass (other than
those of heading 7015), not optically worked”;
(1x) after S. No. 192 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“192A
7016
Paving blocks, slabs, bricks, sq

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od burning stoves of iron or steel]”shall be
substituted;
(lxiii) after S. No. 235 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely
: –
“235A
7322
Radiators for central heating, not electrically heated, and
parts
thereof, of iron or steel; air heaters and hot air
distributors (including distributors which can also distribute
fresh or
conditioned air), not electrically heated,
incorporating
a
motor-driven fan or blower, and parts thereof,
of iron or steel”;
(lxiv) after S. No. 236 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“236A
7324 Sanitary ware and parts thereof, of iron and steel”;
(lxv) in S. No. 237, for the entry in column (3), the entry “Other cast articles of iron or
steel”shall be substituted;
(lxvi) in S. No. 238, for the entry in column (3), the entry “Other articles of iron or steel”shall be
substituted;
(lxvii) after S. No. 2

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try”Stranded wires, cables, plaited bands
and the like, of aluminium, not electrically insulated”shall be substituted;
(lxxii) after S. No. 275 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“275A
7615
All goods [other than table, kitchen or other household
articles, of aluminium; Utensils]”;
(lxxiii) after S. No. 301 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“301A
8212 Razors and razor blades (including razor blade blanks in
strips)”;
(lxxiv) after S. No. 302 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“302A
8214
Other articles of cutlery (for example, hair clippers, butchers'
or kitchen cleavers, choppers and mincing knives,); manicure
or pedicure sets and instruments (including nail files) [other
than paper knives, pencil sharpeners and blades therefor]”;
(lxxv) in S. No. 303A,

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ers or files, letter clips, letter
corners, paper clips, indexing tags and similar office articles, of
base metal; staples in strips (for example, for offices,
upholstery, packaging), of base metal”;
after S. No. 307 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
“307A
8310
Sign-plates, name-plates, address-plates and similar plates,
numbers, letters and other symbols, of base metal, excluding
those of heading 9405”;
(lxxviii) in S. No. 316, for the entry in column (3), the “Turbo-jets, turbo-propellers and other gas
turbines [other than aircraft engines]”shall be substituted;
(lxxix) after S. No. 317 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: –
“317A
8413
317B
8414
Concrete pumps [8413 40 00], other rotary positive
displacement pumps [8413 60]
Air or vacuum pumps, air or other gas compressors and fans;
ventilating or recycling hoods inc

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vity of 5 centigrams or better), including weight operated counting or
checking machines; weighing machine weights of all kinds”shall be substituted;
(lxxxii) in S. No. 325, for the entry in column (3), the entry “Mechanical appliances (whether or
not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers,
whether or not charged; spray guns and similar appliances; steam or sand blasting machines and
similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles
for sprinklers]”shall be substituted;
(lxxxiii) after S. No. 327 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: –
“327A
8427
327B
8428
327C
8429
327D
8430
Fork-lift trucks; other works trucks fitted with lifting or
handling equipment
Other lifting, handling, loading or unloading machinery
(for example, lifts, escalators, conveyors, teleferics)
Self-propelled bulldozers, angledoze

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ric or non-
electric]”shall be substituted;
(lxxxvi) after S. No. 364 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“364A
8476
Automatic goods-vending machines (for example,
postage stamps, cigarette, food or beverage machines),
including money changing machines”;
(lxxxvii) after S. No. 365 and the entries relating thereto, the following serial number and
as the entries shall be inserted, namely: –
“365A
8478
Machinery for preparing or making up tobacco, not
specified or included elsewhere in this chapter”;
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(lxxxviii). in S. No. 366, for the entry in column (3), the entry “Machines and mechanical
appliances having individual functions, not specified or included elsewhere in this Chapter [other
than Composting Machines]”shall be substituted;
substituted;
(lxxxix) in S. No. 369A, for the entry in column (3), the entry “Crank shaft for sewing machine,
bearing housings; plain

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for cycles or motor
vehicles
Portable electric lamps designed to function by their
own source of energy (for example, dry batteries,
accumulators, magnetos), other than lighting equipment
of heading 8512″;
(xciii) in S. No. 379, for the entry in column (3), the entry “Telephone sets; other apparatus for
the transmission or
reception of voice, images or other data, including apparatus for
communication in a wired or
wireless network (such as a local or wide area network), other than
transmission
or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones
for cellular networks
or for other wireless networks]”shall be substituted;
(xciv) in S. No. 380, for the entry in column (3), the entry “Microphones and stands therefor;
loudspeakers, whether
or not mounted in their enclosures; headphones and earphones, whether or
not combined with a
microphone, and sets consisting of a microphone and one or more
loudspeakers; audio-frequency
electric amplifie

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wing serial numbers and the
entries shall be inserted, namely: –
“383A
8526
383B
8527
Radar apparatus, radio navigational aid apparatus and
radio remote control apparatus
Reception apparatus for radio-broadcasting, whether or
not combined, in the same housing, with sound
recording or reproducing apparatus or a clock”;
(xcix)
after S. No. 384 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
“384A
8529
384B
8530
384C
8531
Parts suitable for use solely or principally with the
apparatus of headings 8525 to 8528
Electrical signalling, safety or traffic control equipment
for railways, tramways, roads, inland waterways,
parking facilities, port installations or airfields (other
than those of heading 8608)
Electric sound or visual signalling apparatus (for
example, bells, sirens, indicator panels, burglar or fire
alarms), other than those of heading 8512 or 8530”;
(c) after S. No. 388 and the entries relati

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nfra-red lamps; arc lamps [other than LED
lamps]”shall be substituted;
(cii) in S. No. 395, for the entry in column (3), the entry “Insulated (including enamelled or
anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether
or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres,
whether or not assembled with electric conductors or fitted with connectors”shall be substituted;
(ciii) in S. No. 396, for the entry in column (3), the entry“Carbon electrodes, carbon brushes,
Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without
metal, of a kind used for electrical purposes”shall be substituted;
(civ) after S. No. 397 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“397A
8547
Insulating fittings for electrical machines, appliances or
equipment, being fittings wholly of insulating material
apart fro

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e lamps
of heading 8539
Cinematographic cameras and projectors, whether or not
incorporating sound
recording or reproducing apparatus
Image projectors.
other
than
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411E
9010
411F
9011
411G
9012
411H
9013
411-I
9014
411J
9015
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photographic (other than cinematographic) enlargers and
reducers
Apparatus and equipment for photographic (including
cinematographic) laboratories, not specified or included
elsewhere in this Chapter; negatoscopes; projection
screens
or
Compound optical microscopes, including those for
photomicrography cinephotomicrography
microprojection
Microscopes other than optical microscopes; diffraction
apparatus
Liquid crystal devices not constituting articles provided
for more specifically in other headings; lasers, other
than laser diodes; other optical appliances and
instruments, not specified or included elsewhere in this
Chapter
Direction finding compasses; other navigational
instruments and appliances

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other uses”;
(cx) after S. No. 423 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: –
“423A
9101
423B
9102→
Wrist-watches, pocket-watches and other watches,
including stop-watches, with case of precious metal or
of metal clad
with precious metal
Wrist-watches, pocket-watches and other watches,
including stop watches, other than those of heading
9101”;
ba
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(cxi) after S. No. 424 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“424A
9104
Instrument panel clocks and clocks of a similar type
for vehicles, aircraft, spacecraft
or vessels”;
(cxii) after S. No. 425 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: –
“425A
9106
425B
9107
425C
9108
Time of day recording apparatus and apparatus for
measuring, recording or otherwise indicating intervals
o

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g thereto, the following serial numbers and
the entries
shall be
inserted, namely: –
“429A
9113
429B
9201
429C
9202
429D
9205
9206 00 00
429E
429F
9207
429G
9208
Watch straps, watch bands and watch bracelets, and
parts thereof;
Pianos, including automatic pianos; harpsi-chords and
other
keyboard stringed instruments
Other string musical instruments (for example, guitars,
violins,
harps)
Wind musical instruments (for example, keyboard pipe
organs,
accordions, clarinets, trumpets, bagpipes),
other than
fairground organs and mechanical street
organs
Percussion musical instruments (for example, drums,
xylophones, cymbols
, castanets, maracas)
Musical instruments, the sound of which is produced,
or must be amplified,
electrically (for example, organs,
guitars, accordions)
Musical boxes, fairground organs, mechanical street
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429H
9209
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any
organs, mechanical singing birds, musical saws and
other musical instruments not fa

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, mattresses, quilts, eiderdowns, cushions, pouffes
and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular
rubber or plastics, whether or not covered [other than coir products
(except coir mattresses), products wholly made of quilted textile materials and cotton
quilts]”shall be substituted;
(cxxi) after S. No. 438 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“438A
9405
Lamps and lighting fittings including searchlights and
spotlights and parts thereof, not elsewhere specified or
included; illuminated signs, illuminated name-plates
and the like, having a permanently fixed light source,
and parts thereof not elsewhere specified or included
[other than kerosene pressure lantern and parts
thereof including gas mantles; hurricane lanterns,
kerosene lamp, petromax, glass chimney, and parts
thereof; LED lights or fixtures including LED
lamps; LED (light emitting diode) d

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natural resins or of
modelling pastes, and other moulded or
carved articles,
or
included; worked,
not elsewhere specified
unhardened gelatin (except gelatin of heading 3503)
and articles of unhardened gelatin”;
(cxxv) after S. No. 448 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“448A
9611
Date, sealing or numbering stamps, and the like
(including devices for printing or embossing labels),
designed for operating in the hand; hand-operated
composing sticks and hand printing sets incorporating
such composing sticks”;
(cxxvi) in S. No. 449A, for the entry in column no. 3, the entry “Cigarette lighters and other
lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks”shall
be substituted;
(cxxvii) after S. No. 449A and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
Vacuum flasks and other vacuum vessels,

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, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91,
92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110,
111, 113 and the entries relating thereto, shall be omitted;
(iv) in S. No. 114, for the entry in column (3), the entry “Spark-ignition reciprocating or
rotary internal combustion piston engine [other than aircraft engines]” shall be
substituted;
(v) in S.No. 117, in column (3), the words, figures and brackets “concrete pumps [8413
40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps
falling under tariff item 8413 11 10]” shall be omitted;
(vi) S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the
entries relating thereto, shall be omitted;
(vii) in S.No.135, for the entry in column (3), the entry “Transmission shafts (including
cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine);
gear boxes and other speed changers, including tor

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87, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199,
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200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries
relating thereto, shall be omitted;
(xv) S. Nos. 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto, shall
be omitted;
(xvi) in S.No. 228, for the entry “-“in column (2), the entry “Any Chapter” shall be
substituted.
the
(E) in Schedule-V – 1.5%, in S. No. 13, for the words “of metal clad with precious metal”,
words and brackets “of metal clad with precious metal [other than bangles of lac/shellac]”, shall
be substituted;
(F) in the explanation, in clause (ii), for sub-clause (b), the following shall be substituted,
namely:-
“(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act,
1999 irrespective of whether or not the brand is subsequently de-registered;
(B) a brand registered as on the 15

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Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
45/2017-State Tax (Rate) Dated:- 14-11-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 14th November 2017.
NOTIFICATION
Notification No.45/2017-State Tax (Rate)
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST-1017/C.R.202 (e)/ Taxation-1.- In exercise of the power conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter in this notification referred to as “the said Act”), the Government of Maharashtra, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the state tax leviable thereon under sec

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rupees in financial year.
(i) The goods are supplied to or for –
(a) a public funded research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India and such institution produces a certificate to that effect from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or
(b) an institution registered with the Government of India in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply

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titution does not exceed fifty thousand rupees in a financial year.
(1) The institution is registered with the Government of India in the Department of Scientific and Research, which-
(i) produces, at the time of supply, a certificate to the supplier from the head of the institution, in each case, certifying that the said goods are essential for research purposes and will be used for stated purpose only;
(ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals.
(2) The goods falling under (1) above shall not be transferred or sold by the institution for a period of five years from the date of installation.
3.
Departments and laboratories of the Central Government and Stat

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n of Experiments on Animals.
4.
Regional Cancer Centre (Cancer Institute)
(a) Scientific and technical instruments, apparatus, equipment (including computers);
(b) accessories, parts, consumables and live animals (experimental purpose);
(c) Computer software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes, microfilms, microfiches.
(i) The goods are supplied to the Regional Cancer Centre registered with the Government of India, in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods ;
(ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research

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Amendments in the Government Notification of the Finance Department, No. MGST-1017/C.R. 103(4)/Taxation.-1 [No.5/2017-State Tax (Rate)], dated the 29th June 2017.
44/2017-State Tax (Rate) Dated:- 14-11-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 14th November 2017.
NOTIFICATION
Notification No. 44/2017-State Tax (Rate)
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST-1017/C.R.202(d) / Taxation-1 .- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as

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7; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)”.
2. This notification shall come into force with effect from the 15th day of November, 2017.
By order and in the name of the Governor of Maharashtra,
R. D. BHAGAT,
Deputy Secretary to Government.
Note.-The principal notification was published in the Maharashtra Government Gazette, Extraordinary Part IV-B No. 182 dated the 29th June 2017 vide Government Notification, Finance Department Notification No. MGST-1017/C.R.-103 (4)/Taxation.-1 [Notification No. 5/2017-State Tax (Rate)], dated the 29th June, 2017 and was last amended by the Government Notification, Finance Department Notification No. MGST-1017/C.R.167/Taxation.-1 [Notification No. 29/

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