Entitlement to claim refund for the purpose of canteen store department under section 55 of the Gujarat Goods and Services Tax Act, 2017

GST – States – 06/2017-State Tax (Rate) – Dated:- 30-6-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 6/2017-State Tax (Rate) Dated the 30th June, 2017 No. (GHN-46)GST-2017/S.55(1):- In exercise of the powers conferred by section 55 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby specifies the Canteen Stores Department (hereinafter referred to as the CSD), under the Minis

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Exemption for inward supply to Canteen store department under section 11(1) of the Gujarat Goods and Services Tax Act, 2017

GST – States – 07/2017-State Tax(Rate) – Dated:- 30-6-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 7/2017-State Tax(Rate) Dated the 30th June, 2017. No.(GHN-38)GST-2017/S.11(1) (3)-TH:- In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj 25 of 2017), the Government of Gujarat, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts, supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), from th

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Refund for UN and foreign diplomatic mission under section 55 of the Gujarat Goods and Services Tax Act, 2017

GST – States – 16/2017-State Tax (Rate) – Dated:- 30-6-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 16/2017-State Tax (Rate) Dated the 30th June, 2017 No.(GHN-47)GST-2017/S.55(2)-TH:-In exercise of the powers conferred by section 55 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby specifies, – (i) United Nations or a specified international organisation; and (ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, for the purposes of the said section subject to the following conditions:- (a) United Nations or a specified international organisation shall be entitled to claim refund of State

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n the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity; (ii) that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission or post authorised by him, shall furnish an undertaking in original, signed by him or the authorised person, stating that the supply of services received are for official purpose of the said foreign diplomatic mission or consular post; or for personal use of the said diplomatic agent or career consular officer or members of his/her family; (iii) that in case of supply of goods, concerned diplomatic mission or consulate or an officer duly authorized by him will produce a certificate that,

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nted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate. Explanation. – For the purposes of this notification, unless the context otherwise requires, specified international organisation means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply. 2. This notification shall come into force with effect from the 1st day of July, 2017. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Gov

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Rate of interest under section 50 54 56 of the Gujarat Goods and Services Tax Act, 2017

GST – States – 13/2017-State Tax – Dated:- 30-6-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 13/2017-State Tax Dated the 30th June, 2017. No.(GHN-30)GST-2017/S.50,54 &56 (1)-TH:- In exercise of the powers conferred by sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Gujarat Goods and Services Tax Act, 2017 (Guj 25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby fixes the rate o

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No refund for unutilized tax credit of certain supply of services under section 54(3) of the Gujarat Goods and Services Tax Act, 2017

GST – States – 15/2017-State Tax(Rate) – Dated:- 30-6-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 15/2017-State Tax(Rate) Dated the 30th June, 2017 No. (GHN-45)GST-2017/S.54(3)(2)-TH:- In exercise of the powers conferred by sub-section (3) of section 54 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat,on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit shall be allowed

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Rate of tax for services under section 9(1) of the Gujarat Goods and Services Tax Act, 2017

GST – States – 11/2017-State Tax (Rate) – Dated:- 30-6-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Notification No. 11/2017-State Tax (Rate) Dated the 30th June, 2017 No.(GHN-32 )GST-2017/S.9(1)(2)-TH:- In exercise of the powers conferred by subsection (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the State tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in colum

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bution Services 5 Heading 9961 Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: – Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission – Services of electronic whole sale agents and brokers, – Services of whole sale auctioning houses. 9 – 6 Heading 9962 Services in retail trade. Explanation- This service does not include sale or purchase of goods 9 – 7 Heading 9963 (Accommodation, food and beverage services) (i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of airconditioning or central air-heating in any

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n, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 9 – (iv) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year. 9 – (v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration. 9 – (vi) Accom

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any other place, specially arranged for organising a function) together with renting of such premises. 9 – (viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. 14 – Explanation.- declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. (ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 9 – 8 Heading 9964 (Passenger transport services) (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. 2.5 Provided that cred

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ion no. (iv)] (iii) Transport of passengers, with or without accompanied belongings, by air in economy class. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. 6 – (vi) Transport of passengers by motorcabwhere the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (vii) Pas

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ices used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iv) Transport of goods in containers by rail by any person other than Indian Railways. 6 – (v) Goods transport services other than (i), (ii), (iii) and (iv) above. 9 – 10 Heading 9966 (Rental services of transport vehicles) (i)Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (ii) Rental services of transport vehicles with or without operators, other than (i) above. 9 – 11 Heading 9967 (Supporting services in transport) (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- goods transport agency means any person who provides service in relation to transport of goods by road and issues c

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shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; (b) foreman of a chit fund shall have the same meaning as is assigned to the expression foreman in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982). 6 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of State tax as on supply of like goods involving transfer of title in goods – (iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of State tax as on supply of like goods involving transfer of title in goods – (iv) Leasing of aircrafts by an operator for operating scheduled air transport ser

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and related services other than (i), (ii), (iii), and (iv) above. 9 – 16 Heading 9972 Real estate services. 9 – 17 Heading 9973 (Leasing or rental services, with or without operator) (i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. 6 – (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. [Please refer to Explanation no. (v)] 9 – (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of State tax as on supply of like goods involving transfer of title in goods – (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of State tax as on supply of like goods involving transfer of title in goods –

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he service has not been taken [Please refer to Explanation no. (iv)] (vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above. Same rate of State tax as applicable on supply of like goods involving transfer of title in goods – 18 Section 8 Business and Production Services 19 Heading 9981 Research and development services. 9 – 20 Heading 9982 Legal and accounting services. 9 – 21 Heading 9983 (Other professional, technical and business services) (i) Selling of space for advertisement in print media. 2.5 – (ii) Other professional, technical and business services other than (i) above. 9 – 22 Heading 9984 Telecommunications, broadcasting and information supply services. 9 – 23 Heading 9985 (Support services) (i) Supply of tour operators services. Explanation.- "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing

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or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. (ii) Services by way of pre-conditionin

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in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975). Explanation.- man made fibres means staple fibres and filaments of organic polymers produced by manufacturing processes either,- (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers su

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bition of cinematograph films where price of admission ticket is one hundred rupees or less. 9 – (iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like. 14 – (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. 14 – (v) Gambling. 14 – (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above. 9 – 35 Heading 9997 Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). 9 – 36 Heading 9998 Domestic services. 9 – 37 Heading 9999 Services provided by extraterritorial organisations and bodies. 9 – 2. In case of supply of service specified in column (3) o

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ficial Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government. 4.Explanation.-For the purposes of this notification,- (i) Goods includes capital goods. (ii) Reference to Chapter , Section or Heading , wherever they occur, unless the context otherwise requires, shall mean respectively as Chapter, Section and Heading in the annexed scheme of classification of services (Annexure). (iii)The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of heading 9988. (iv) Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,- (a) credit of input tax charged on goods or services used exclusively in supplying such service

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cept the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. (viii) Agricultural Produce Marketing Committee or Board means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce. 5. This notification shall come into force with effect from 1st day of July, 2017. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government. Annexure: Scheme of Classification of Services Sr. No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 1 Chapter 99 All Services 2 Section 5 Construction Services 3 Heading 9954 Construction services 4 Group 99541 Construction services of buildings 5 995411

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Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above 12 Group 99542 General construction services of civil engineering works 13 995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels 14 995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 15 995423 General construction services of long-distance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works 16 995424 General construction services of local water and sewage pipelines, electricity and communication cables and related works 17 995425 General construction services of mines and industrial plants 18 995426 General Construction services of Power Plants and its related infrastructure 19 995427 General construction se

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of prefabricated buildings 31 995442 Installation, assembly and erection services of other prefabricated structures and constructions 32 995443 Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like) 33 995444 Other assembly and erection services nowhere else classified 34 995449 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above 35 Group 99545 Special trade construction services 36 995451 Pile driving and foundation services 37 995452 Building framing and roof framing services 38 995453 Roofing and waterproofing services 39 995454 Concrete services 40 995455 Structural steel erection services 41 995456 Masonry services 42 995457 Scaffolding services 43 995458 Other special trade construction services nowhere else classified 44 995459 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above 45

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building completion and finishing services nowhere else classified 63 995479 Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above 64 Section 6 Distributive Trade Services ; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services 65 Heading 9961 Services in wholesale trade 66 Group 99611 67 996111 Services provided for a fee or commission or on contract basis on wholesale trade 68 Heading 9962 Services in retail trade 69 Group 99621 70 996211 Services provided for a fee or commission or on contract basis on retail trade 71 Heading 9963 Accommodation, food and beverage services 72 Group 99631 Accommodation services 73 996311 Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like 74 996312 Camp site services 75 996313 Recreational and vacation camp services 76 Group 99632 Other accommodation services 77 996321 Room or unit accommodati

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erators 87 996337 Other contract food services 88 996339 Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified 89 Heading 9964 Passenger transport services 90 Group 99641 Local transport and sightseeing transportation services of passengers 91 996411 Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles 92 996412 Taxi services including radio taxi and other similar services 93 996413 Non-scheduled local bus and coach charter services 94 996414 Other land transportation services of passengers 95 996415 Local water transport services of passengers by ferries, cruises and the like 96 996416 Sightseeing transportation services by rail, land, water and air 97 996419 Other local transportation services of passengers nowhere else classified 98 Group 99642 Long-distance transport services of passengers 99 996421 Long-distance transport services of

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ks, trailers, man or animal drawn vehicles or any other vehicles 110 996512 Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like 111 996513 Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline 112 996519 Other land transport services of goods nowhere else classified 113 Group 99652 Water transport services of goods 114 996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like 115 996522 Inland water transport services of goods by refrigerator vessels, tankers and other vessels 116 Group 99653 Air and space transport services of goods 117 996531 Air transport services of letters and parcels and other goods 118 996532 Space transport services of freight 119 Heading 9966 Rental services of transport vehicles with or without operators 120 Group 99

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ng services 135 Group 99673 Supporting services for railway transport 136 996731 Railway pushing or towing services 137 996739 Other supporting services for railway transport nowhere else classified 138 Group 99674 Supporting services for road transport 139 996741 Bus station services 140 996742 Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services 141 996743 Parking lot services 142 996744 Towing services for commercial and private vehicles 143 996749 Other supporting services for road transport nowhere else classified 144 Group 99675 Supporting services for water transport (coastal, transoceanic and inland waterways) 145 996751 Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like 146 996752 Pilotage and berthing services 147 996753 Vessel salvage and refloating services 148 996759 Other supporting services for water tra

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tricity and gas distribution services 167 996911 Electricity transmission services 168 996912 Electricity distribution services 169 996913 Gas distribution services 170 Group 99692 Water distribution and other services 171 996921 Water distribution services 172 996922 Services involving distribution of steam, hot water and air conditioning supply and the like 173 996929 Other similar services 174 Section 7 Financial and related services; real estate services; and rental and leasing services 175 Heading 9971 Financial and related services 176 Group 99711 Financial services (except investment banking, insurance services and pension services) 177 997111 Central banking services 178 997112 Deposit services 179 997113 Credit-granting services including stand-by commitment, guarantees and securities 180 997114 Financial leasing services 181 997119 Other financial services (except investment banking, insurance services and pension services) 182 Group 99712 Investment banking services 183 9971

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han to insurance and pensions) 202 997151 Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services 203 997152 Brokerage and related securities and commodities services including commodity exchange services 204 997153 Portfolio management services except pension funds 205 997154 Trust and custody services 206 997155 Services related to the administration of financial markets 207 997156 Financial consultancy services 208 997157 Foreign exchange services 209 997158 Financial transactions processing and clearing house services 210 997159 Other services auxiliary to financial services 211 Group 99716 Services auxiliary to insurance and pensions 212 997161 Services auxiliary to insurance and pensions 213 997162 Insurance claims adjustment services 214 997163 Actuarial services 215 997164 Pension fund management services 216 997169 Other services auxiliary to insurance and pensions 217 Group 99717 Services of holding finan

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basis or on contract basis 232 Heading 9973 Leasing or rental services with or without operator 233 Group 99731 Leasing or rental services concerning machinery and equipment with or without operator 234 997311 Leasing or rental services concerning transport equipments including containers, with or without operator 235 997312 Leasing or rental services concerning agricultural machinery and equipment with or without operator 236 997313 Leasing or rental services concerning construction machinery and equipment with or without operator 237 997314 Leasing or rental services concerning office machinery and equipment (except computers) with or without operator 238 997315 Leasing or rental services concerning computers with or without operators 239 997316 Leasing or rental services concerning telecommunications equipment with or without operator 240 997319 Leasing or rental services concerning other machinery and equipments with or without operator 241 Group 99732 Leasing or rental services co

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right to broadcast and show original films, sound recordings, radio and television programme and the like 253 997333 Licensing services for the right to reproduce original art works 254 997334 Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals 255 997335 Licensing services for the right to use research and development products 256 997336 Licensing services for the right to use trademarks and franchises 257 997337 Licensing services for the right to use minerals including its exploration and evaluation 258 997338 Licensing services for right to use other natural resources including telecommunication spectrum 259 997339 Licensing services for the right to use other intellectual property products and other resources nowhere else classified 260 Section 8 Business and Production Services 261 Heading 9981 Research and development services 262 Group 99811 Research and experimental development services in natural sciences and engineering 263 9981

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ter related sciences 277 998145 Research and development originals in other fields nowhere else classified 278 Heading 9982 Legal and accounting services 279 Group 99821 Legal services 280 998211 Legal advisory and representation services concerning criminal law 281 998212 Legal advisory and representation services concerning other fields of law 282 998213 Legal documentation and certification services concerning patents, copyrights and other intellectual property rights 283 998214 Legal documentation and certification services concerning other documents 284 998215 Arbitration and conciliation services 285 998216 Other legal services nowhere else classified 286 Group 99822 Accounting, auditing and bookkeeping services 287 998221 Financial auditing services 288 998222 Accounting and bookkeeping services 289 998223 Payroll services 290 998224 Other similar services nowhere else classified 291 Group 99823 Tax consultancy and preparation services 292 998231 Corporate tax consulting and pre

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lanning and landscape architectural services 306 998321 Architectural advisory services 307 998322 Architectural services for residential building projects 308 998323 Architectural services for non-residential building projects 309 998324 Historical restoration architectural services 310 998325 Urban planning services 311 998326 Rural land planning services 312 998327 Project site master planning services 313 998328 Landscape architectural services and advisory services 314 Group 99833 Engineering services 315 998331 Engineering advisory services 316 998332 Engineering services for building projects 317 998333 Engineering services for industrial and manufacturing projects 318 998334 Engineering services for transportation projects 319 998335 Engineering services for power projects 320 998336 Engineering services for telecommunications and broadcasting projects 321 998337 Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage p

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ng Services 340 998362 Purchase or sale of advertising space or time, on commission 341 998363 Sale of advertising space in print media (except on commission) 342 998364 Sale of television and radio advertising time 343 998365 Sale of internet advertising space 344 998366 Sale of other advertising space or time (except on commission) 345 Group 99837 Market research and public opinion polling services 346 998371 Market research services 347 998372 Public opinion polling services 348 Group 99838 Photography and videography and their processing services 349 998381 Portrait photography services 350 998382 Advertising and related photography services 351 998383 Event photography and event videography services 352 998384 Specialty photography services 353 998385 Restoration and retouching services of photography 354 998386 Photographic and videographic processing services 355 998387 Other photography and videography and their processing services nowhere else classified 356 Group 99839 Other

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roup 99842 Internet telecommunications services 374 998421 Internet backbone services 375 998422 Internet access services in wired and wireless mode 376 998423 Fax, telephony over the internet 377 998424 Audio conferencing and video conferencing over the internet 378 998429 Other internet telecommunications services nowhere else classified 379 Group 99843 On-line content services 380 998431 On-line text based information such as online books, newspapers, periodicals, directories and the like 381 998432 On-line audio content 382 998433 On-line video content 383 998434 Software downloads 384 998439 Other on-line contents nowhere else classified 385 Group 99844 News agency services 386 998441 News agency services to newspapers and periodicals 387 998442 Services of independent journalists and press photographers 388 998443 News agency services to audiovisual media 389 Group 99845 Library and archive services 390 998451 Library services 391 998452 Operation services of public archives incl

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lassified 410 Group 99852 Investigation and security services 411 998521 Investigation services 412 998522 Security consulting services 413 998523 Security systems services 414 998524 Armoured car services 415 998525 Guard services 416 998526 Training of guard dogs 417 998527 Polygraph services 418 998528 Fingerprinting services 419 998529 Other security services nowhere else classified 420 Group 99853 Cleaning services 421 998531 Disinfecting and exterminating services 422 998532 Window cleaning services 423 998533 General cleaning services 424 998534 Specialised cleaning services for reservoirs and tanks 425 998535 Sterilisation of objects or premises (operating rooms) 426 998536 Furnace and chimney cleaning services 427 998537 Exterior cleaning of buildings of all types 428 998538 Cleaning of transportation equipment 429 998539 Other cleaning services nowhere else classified 430 Group 99854 Packaging services 431 998540 Packaging services of goods for others 432 998541 Parcel packin

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cialised office support services such as duplicating services, mailing services, document preparation and the like 450 998596 Events, exhibitions, conventions and trade shows organisation and assistance services 451 998597 Landscape care and maintenance services 452 998598 Other information services nowhere else classified 453 998599 Other support services nowhere else classified 454 Heading 9986 Support services to agriculture, hunting, forestry, fishing, mining and utilities 455 Group 99861 Support services to agriculture, hunting, forestry and fishing 456 998611 Support services to crop production 457 998612 Animal husbandry services 458 998613 Support services to hunting 459 998614 Support services to forestry and logging 460 998615 Support services to fishing 461 998619 Other support services to agriculture, hunting, forestry and fishing 462 Group 99862 Support services to mining 463 998621 Support services to oil and gas extraction 464 998622 Support services to other mining nowh

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d repair services of telecommunication equipments and apparatus 478 998717 Maintenance and repair services of commercial and industrial machinery 479 998718 Maintenance and repair services of elevators and escalators 480 998719 Maintenance and repair services of other machinery and equipments 481 Group 99872 Repair services of other goods 482 998721 Repair services of footwear and leather goods 483 998722 Repair services of watches, clocks and jewellery 484 998723 Repair services of garments and household textiles 485 998724 Repair services of furniture 486 998725 Repair services of bicycles 487 998726 Maintenance and repair services of musical instruments 488 998727 Repair services for photographic equipment and cameras 489 998729 Maintenance and repair services of other goods nowhere else classified 490 Group 99873 Installation services (other than construction) 491 998731 Installation services of fabricated metal products, except machinery and equipment 492 998732 Installation servi

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ared animal feeds manufacturing services 507 998818 Beverage manufacturing services 508 998819 Tobacco manufacturing services nowhere else classified 509 Group 99882 Textile, wearing apparel and leather manufacturing services 510 998821 Textile manufacturing services 511 998822 Wearing apparel manufacturing services 512 998823 Leather and leather product manufacturing services 513 Group 99883 Wood and paper manufacturing services 514 998831 Wood and wood product manufacturing services 515 998832 Paper and paper product manufacturing services 516 Group 99884 Petroleum, chemical and pharmaceutical product manufacturing services 517 998841 Coke and refined petroleum product manufacturing services 518 998842 Chemical product manufacturing services 519 998843 Pharmaceutical product manufacturing services 520 Group 99885 Rubber, plastic and other non-metallic mineral product manufacturing service 521 998851 Rubber and plastic product manufacturing services 522 998852 Plastic product manufact

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ices 538 998891 Furniture manufacturing services 539 998892 Jewellery manufacturing services 540 998893 Imitation jewellery manufacturing services 541 998894 Musical instrument manufacturing services 542 998895 Sports goods manufacturing services 543 998896 Game and toy manufacturing services 544 998897 Medical and dental instrument and supply manufacturing services 545 998898 Other manufacturing services nowhere else classified 546 Heading 9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services 547 Group 99891 Publishing, printing and reproduction services 548 998911 Publishing, on a fee or contract basis 549 998912 Printing and reproduction services of recorded media, on a fee or contract basis 550 Group 99892 Moulding, pressing, stamping, extruding and similar plastic manufacturing services 551 998920 Moulding, pressing, stamping, extruding and similar plastic manufacturing services 552 Group 99893 Casting, forging, stamping and

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strative services related to the more efficient operation of business 565 999119 Other administrative services of the government nowhere else classified 566 Group 99912 Public administrative services provided to the community as a whole 567 999121 Public administrative services related to External Affairs, Diplomatic and Consular services abroad 568 999122 Services related to foreign economic aid 569 999123 Services related to foreign military aid 570 999124 Military defence services 571 999125 Civil defence services 572 999126 Police and fire protection services 573 999127 Public administrative services related to law courts 574 999128 Administrative services related to the detention or rehabilitation of criminals 575 999129 Public administrative services related to other public order and safety affairs nowhere else classified 576 Group 99913 Administrative services related to compulsory social security schemes 577 999131 Administrative services related to sickness, maternity or tempo

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education services 595 999259 Specialised education services 596 Group 99929 Other education and training services and educational support services 597 999291 Cultural education services 598 999292 Sports and recreation education services 599 999293 Commercial training and coaching services 600 999294 Other education and training services nowhere else classified 601 999295 services involving conduct of examination for admission to educational institutions 602 999299 Other educational support services 603 Heading 9993 Human health and social care services 604 Group 99931 Human health services 605 999311 Inpatient services 606 999312 Medical and dental services 607 999313 Childbirth and related services 608 999314 Nursing and physiotherapeutic services 609 999315 Ambulance services 610 999316 Medical laboratory and diagnostic-imaging services 611 999317 Blood, sperm and organ bank services 612 999319 Other human health services including homeopathy, unani, ayurveda, naturopathy, acupunct

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services 626 999352 Guidance and counseling services nowhere else classified related to children 627 999353 Welfare services without accommodation 628 999359 Other social services without accommodation nowhere else classified 629 Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection services 630 Group 99941 Sewerage, sewage treatment and septic tank cleaning services 631 999411 Sewerage and sewage treatment services 632 999412 Septic tank emptying and cleaning services 633 Group 99942 Waste collection services 634 999421 Collection services of hazardous waste 635 999422 Collection services of non-hazardous recyclable materials 636 999423 General waste collection services, residential 637 999424 General waste collection services, other nowhere else classified 638 Group 99943 Waste treatment and disposal services 639 999431 Waste preparation, consolidation and storage services 640 999432 Hazardous waste treatment and disposal services 641 99

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ished by other membership organisations 659 999591 Religious services 660 999592 Services furnished by political organisations 661 999593 Services furnished by human rights organisations 662 999594 Cultural and recreational associations 663 999595 Services furnished by environmental advocacy groups 664 999596 Services provided by youth associations 665 999597 Other civic and social organisations 666 999598 Home owners associations 667 999599 Services provided by other membership organisations nowhere else classified 668 Heading 9996 Recreational, cultural and sporting services 669 Group 99961 Audiovisual and related services 670 999611 Sound recording services 671 999612 Motion picture, videotape, television and radio programme production services 672 999613 Audiovisual post-production services 673 999614 Motion picture, videotape and television programme distribution services 674 999615 Motion picture projection services 675 Group 99962 Performing arts and other live entertainment eve

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651 Sports and recreational sports event promotion and organisation services 689 999652 Sports and recreational sports facility operation services 690 999659 Other sports and recreational sports services nowhere else classified 691 Group 99966 Services of athletes and related support services 692 999661 Services of athletes 693 999662 Support services related to sports and recreation 694 Group 99969 Other amusement and recreational services 695 999691 Amusement park and similar attraction services 696 999692 Gambling and betting services including similar online services 697 999693 Coin-operated amusement machine services 698 999694 Lottery services 699 999699 Other recreation and amusement services nowhere else classified 700 Heading 9997 Other services 701 Group 99971 Washing, cleaning and dyeing services 702 999711 Coin-operated laundry services 703 999712 Dry-cleaning services (including fur product cleaning services) 704 999713 Other textile cleaning services 705 999714 Pressing s

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Exemption for inward supply to Canteen store department under section 11(1) of the Gujarat Goods and Services Tax Act, 2017

GST – States – 07/2017-State Tax(Rate) – Dated:- 30-6-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 7/2017-State Tax(Rate) Dated the 30th June, 2017. No.(GHN-38)GST-2017/S.11(1) (3)-TH:- In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj 25 of 2017), the Government of Gujarat, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts, supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), from th

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Refund for UN and foreign diplomatic mission under section 55 of the Gujarat Goods and Services Tax Act, 2017

GST – States – 16/2017-State Tax (Rate) – Dated:- 30-6-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 16/2017-State Tax (Rate) Dated the 30th June, 2017 No.(GHN-47)GST-2017/S.55(2)-TH:-In exercise of the powers conferred by section 55 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby specifies, – (i) United Nations or a specified international organisation; and (ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, for the purposes of the said section subject to the following conditions:- (a) United Nations or a specified international organisation shall be entitled to claim refund of State

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n the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity; (ii) that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission or post authorised by him, shall furnish an undertaking in original, signed by him or the authorised person, stating that the supply of services received are for official purpose of the said foreign diplomatic mission or consular post; or for personal use of the said diplomatic agent or career consular officer or members of his/her family; (iii) that in case of supply of goods, concerned diplomatic mission or consulate or an officer duly authorized by him will produce a certificate that,

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nted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate. Explanation. – For the purposes of this notification, unless the context otherwise requires, specified international organisation means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply. 2. This notification shall come into force with effect from the 1st day of July, 2017. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Gov

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Rate of interest under section 50 54 56 of the Gujarat Goods and Services Tax Act, 2017

GST – States – 13/2017-State Tax – Dated:- 30-6-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 13/2017-State Tax Dated the 30th June, 2017. No.(GHN-30)GST-2017/S.50,54 &56 (1)-TH:- In exercise of the powers conferred by sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Gujarat Goods and Services Tax Act, 2017 (Guj 25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby fixes the rate o

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No refund for unutilized tax credit of certain supply of services under section 54(3) of the Gujarat Goods and Services Tax Act, 2017

GST – States – 15/2017-State Tax(Rate) – Dated:- 30-6-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 15/2017-State Tax(Rate) Dated the 30th June, 2017 No. (GHN-45)GST-2017/S.54(3)(2)-TH:- In exercise of the powers conferred by sub-section (3) of section 54 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat,on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit shall be allowed

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Seeks to notify the number of HSN digits required on tax invoice – Lakshadweep

GST – 15/2017 – Dated:- 30-6-2017 – MINISTRY OF FINANCE (Department of Revenue) Notification No. 15/2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 752(E).-In pursuance of the first proviso to rule 46 of the Union Territory Goods and Services Tax (Lakshadweep) Rule, 2017, the Central Government, on the recommendations of Goods and Services Tax Council, hereby notifies that the registered person having annual turnover as specified in column (2) of the Table below shall mention t

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Seeks to notify the number of HSN digits required on tax invoice – Daman and Diu

GST – 14/2017 – Dated:- 30-6-2017 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 14/2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 751(E).-In pursuance of the first proviso to rule 46 of the Union Territory Goods and Services Tax (Daman and Diu) Rule, 2017, the Central Government, on the recommendations of Goods and Services Tax Council, hereby notifies that the registered person having annual turnover as specified in column (2) of the Table below shall mention

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Seeks to notify the number of HSN digits required on tax invoice – Dadra and Nagar Haveli

GST – 13/2017 – Dated:- 30-6-2017 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 13/2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 750(E).-In pursuance of the first proviso to rule 46 of the Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rule, 2017, the Central Government, on the recommendations of Goods and Services Tax Council, hereby notifies that the registered person having annual turnover as specified in column (2) of the Table below shal

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Seeks to notify the number of HSN digits required on tax invoice – Chandigarh

GST – 12/2017 – Dated:- 30-6-2017 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 12/2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 749(E).-In pursuance of the first proviso to rule 46 of the Union Territory Goods and Services Tax (Chandigarh) Rule, 2017, the Central Government, on the recommendations of Goods and Services Tax Council, hereby notifies that the registered person having annual turnover as specified in column (2) of the Table below shall mention th

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Seeks to notify the number of HSN digits required on tax invoice – Andaman and Nicobar Islands

GST – 11/2017 – Dated:- 30-6-2017 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 11/2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 748(E).-In pursuance of the first proviso to rule 46 of the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rule, 2017, the Central Government, on the recommendations of Goods and Services Tax Council, hereby notifies that the registered person having annual turnover as specified in column (2) of the Table below

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Fixes the rate of interest per annum

GST – 10/2017 – Dated:- 30-6-2017 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 10/2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 747(E).-In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of Goods and Services Tax Council, hereby fixes the rate of interest per annum for the purposes of the sections as specified in column (2) of the Table below as mentioned in the corresponding entry in column (3) of the said Table, namely:- TABLE Sl. No. Section Rate of interest

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Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017

GST – 09/2017 – Dated:- 30-6-2017 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 9/2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 746(E).-In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union Territory of Lakshadweep, namely:- Short title and Commencement. 1. (1) These rules may be called the Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017. (2) They shall come into force with effect from the 1st day of July, 2017. Adaptation of Central Goods and Services Tax Rules, 2017. 2. (1) The Central Goods and Services Tax Rules, 2017, in respect of

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le 1,- (i) for the words and figures the Central Goods and Services Tax Rules, 2017 , the words, brackets and figures, the Union territory Goods and Services Tax (Lakshadweep) Rules, 2017 shall be substituted; (b) in rule 90, for sub-rule (4) the following sub-rule shall be substituted, namely:- (4) Where deficiencies have been communicated in FORM GST RFD-03 under the Central Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3). ; (c) in rule 117, in sub-rule (1), for the second proviso, the following proviso shall be substituted, namely:- Provided further that in the case of a claim under sub-section (1) of section 140, the appli

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Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017

GST – 08/2017 – Dated:- 30-6-2017 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 8/2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 745(E).-In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union Territory of Daman and Diu, namely:- Short title and Commencement. 1. (1) These rules may be called the Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017. (2) They shall come into force with effect from the 1st day of July, 2017. Adaptation of Central Goods and Services Tax Rules, 2017. 2. (1) The Central Goods and Services Tax Rules, 2017, in respec

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n rule 1,- for the words and figures the Central Goods and Services Tax Rules, 2017 , the words, brackets and figures the Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 shall be substituted; (b) in rule 90, for sub-rule (4) the following sub-rule shall be substituted, namely:- (4) Where deficiencies have been communicated in FORM GST RFD-03 under the Central Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3). ; (c) in rule 117, in sub-rule (1), for the second proviso, the following proviso shall be substituted, namely:- Provided further that in the case of a claim under sub-section (1) of section 140, the appl

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Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017

GST – 07/2017 – Dated:- 30-6-2017 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 7/2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 744(E).-In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union Territory of Dadra and Nagar Haveli, namely:- Short title and Commencement. 1. (1) These rules may be called the Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017. (2) They shall come into force with effect from the 1st day of July, 2017. Adaptation of Central Goods and Services Tax Rules, 2017. 2. (1) The Central Goods and Services Tax Rule

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ns, namely:- (a) in rule 1,- (i) for the words and figures the Central Goods and Services Tax Rules, 2017 , the words, brackets and figures the Union Territory Goods and Services Tax (Dadra and Nagar Haveli) Rules, 2017 shall be substituted; (b) in rule 90, for sub-rule (4) the following sub-rule shall be substituted, namely:- (4) Where deficiencies have been communicated in FORM GST RFD-03 under the Central Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3). ; (c) in rule 117, in sub-rule (1), for the second proviso, the following proviso shall be substituted, namely:- Provided further that in the case of a claim under sub-secti

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Union Territory Goods and Services Tax (Chandigarh) Rules, 2017

GST – 06/2017 – Dated:- 30-6-2017 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 6/2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 743(E).-In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union Territory of Chandigarh, namely:- Short title and Commencement. 1. (1) These rules may be called the Union Territory Goods and Services Tax (Chandigarh) Rules, 2017. (2) They shall come into force with effect from the 1st day of July, 2017. Adaptation of Central Goods and Services Tax Rules, 2017. 2. (1) The Central Goods and Services Tax Rules, 2017, in respect of s

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1,- (i) for the words and figures the Central Goods and Services Tax Rules, 2017 , the words, brackets and figures the Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 shall be substituted; (b) in rule 90, for sub-rule (4) the following sub-rule shall be substituted, namely:- (4) Where deficiencies have been communicated in FORM GST RFD-03 under the Central Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3). ; (c) in rule 117, in sub-rule (1), for the second proviso, the following proviso shall be substituted, namely:- Provided further that in the case of a claim under sub-section (1) of section 140, the applicati

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Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017

GST – 05/2017 – Dated:- 30-6-2017 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 5 /2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 742(E).-In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union Territory of Andaman and Nicobar Islands, namely:- Short title and Commencement. 1. (1) These rules may be called the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017. (2) They shall come into force with effect from the 1st day of July, 2017. Adaptation of Central Goods and Services Tax Rules, 2017. 2. (1) The Central Goods and Servic

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modifications, namely:- (a) in Rule 1,- (i) for the words and figures the Central Goods and Services Tax Rules, 2017 , the words, brackets and figures the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 shall be substituted; (b) in rule 90, for sub-rule (4) the following sub-rule shall be substituted, namely:- (4) Where deficiencies have been communicated in FORM GST RFD-03 under the Central Goods and Service Tax Rules, 2017, the same shall also deemed to have been communicated under this rule along with the deficiencies communicated under sub-rule (3). ; (c) in rule 117, in sub-rule (1), for the second proviso, the following proviso shall be substituted, namely:- Provided further that in the case of a claim

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in rule 117, clauses (a) and (b) of sub-rule (4) shall be omitted; (e) for rule 119, the following rule shall be substituted, namely:- Declaration of stock held by a principal and agent.- Every person to whom the provisions of sub-section (14) of section 142 apply shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semi-finished goods or finished goods, as applicable, held by him on the appointed day. (f) the following explanation shall be inserted at the end of these rules, namely:- Explanation.- For the purposes of these rules, it is hereby clarified that all references to section 140 of the Central Goods and Services Tax Act, 2017, shall be c

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Central Government notifies www.gst.gov. as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill

GST – 04/2017 – Dated:- 30-6-2017 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 4/2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 741(E).-In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, paymen

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Effective rates of customs duty and IGST for goods imported into India.

Customs – 50/2017 – Dated:- 30-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 50 /2017 -Customs New Delhi, the 30th June, 2017 G.S.R. 785 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3, of Customs Tariff Act, 1975 (51 of 1975), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012 -Customs, dated the 17th March, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 185 (E) dated the [17th March, 2012], except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below or column (3) of the said Table read with the relevan

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Table S.No. Chapter or Heading or sub-heading or tariff item Description of goods Standard rate Integrated Goods and Services Tax Condition No. (1) (2) (3) (4) (5) (6) 1. 1 Animals and birds imported by zoo Nil 2. 1 Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock 5% 3. 1 Grandparent poultry stock and donkey stallions 25% 84[***] 85[***] 86[***] 87[***] 100[7A. 0404 10 10 Whey, concentrated, evaporated or condensed, liquid or semi-solid 30% 7B. 0404 90 00 All goods 30% ] 8. 0405 Butter, ghee and butter oil 30% 9. 0406 90 00 All goods 30% 10. 5 Pancreas 5% 11. 0508 00 Conch shell 5% 12. 0508 00 10 All goods Nil 13. 0511 91 Artemia cyst, including wet artemia Cyst 5% 14. 0511 99 11 Artemia 5% 114[14A 0511 99 11 Artemia originating in the United States of America 15% ] 15. 05 or any other Chapter The following goods, namely:- (1) Frozen semen; (2) Frozen semen equipment, namely:- (a) flasks, refrigerators, vessels, jars or dewars, a

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her. 116[24A 08021100 All goods ₹ 35 per kg/ 24B 0802 12 00 All goods ₹ 100 per kg/] 101[***] 26. 0802 21 00, 0802 22 00 All goods 10% 117[26A 0802 3100 All goods 100% ] 27. 0802 51 00, 0802 52 00 All goods 10% 28. 0802 61 00, 0802 62 00, 0802 70 00 or 08029000 All goods (excluding areca nuts also known as betel nuts) 30% 29. 0804 10 20, 0804 10 30 All goods 20% 30. 0805 10 00, 0805 50 00, 0806 10 00, 0808 30 00 or 0808 40 00 All goods 30% 31. 0806 20 All goods 100% 32. 0806 20 10 Dark seedless raisin 30% 118[32A 0808 10 00 All goods 50% ] 33. 0810 60 00 or 0810 90 All goods, other than black, white or red currants and gooseberries. 15% 34. 0904 11 10 Long pepper (Piper longum) 30% 35. 0907 All goods 35% 36. 1001 All goods other than meslin or wheat 50% 37. 1001 19 00 or 1001 99 10 Wheat 102[30%] 38. 1001 Meslin Nil 39. 1005 10 00, 1007 or 1008 21, 1008 29 All goods 50% 40. 1005 90 00 Goods upto an aggregate of five lakh metric tonnes of total imports of such

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11 10 85% 57 15 I. The following goods, other than of edible grade, namely:- (A) Crude palm stearin having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1511, imported for manufacture of soaps, fatty acids and fatty alcohols by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols Nil – 9 (B) All goods (except crude palm oil and crude palm stearin) having Free Fatty Acid (FFA) 20 percent or more and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515, imported for the manufacture of soaps, industrial fatty acids and fatty alcohol by a manufacturer having plant for splitting up of such oils into fatty acids and glycerols. Nil – 9 (C) All goods (except crude palm oil), having Free Fatty Acid (FFA) 20 percent or more, and falling under heading 1507, 1508, 1509, 1510, 1511, 1512, 1513, 1514 or 1515 for the manufacture of soaps, industrial fatty acids, and fatty alcohol. Nil – 9 (D) All goods (except crude pal

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kg., in loose or bulk form 92[44%] Explanation.-For the purposes of this entry, Crude palm oil means fixed vegetable oils, fluid or solid, obtained by pressure, if they have undergone no processing other than decantation, centrifugation or filtration, provided that, in order to separate the oils from solid particles only mechanical force, such as gravity, pressure or centrifugal force, has been employed, excluding any absorption filtering process, fractionalization or any other physical or chemical process. If obtained by extraction an oil shall continue to be considered as crude , provided it has undergone no change in colour, odour or taste when compared with corresponding oil obtained by pressure 58. 15 Refined vegetable oils of edible grade, in loose or bulk form (other than those falling under heading 1511) 85% 59 15 Vegetable oils of edible grade, in loose or bulk form (other than those specified against S. No. 58 and those falling under heading 1511), imported for the manufact

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aggregate of one lakh and fifty thousand metric tonnes of total imports of such goods in a financial year. 50% – 1 69. 1512 11 All goods other than those specified against S. No. 68 75% 70. 1512 11 10 All goods 108[35%] 71. 1512 19 10 All goods 109[45%] 72. 1514 19 or 1514 99 Refined rape, colza or mustard oil upto an aggregate of one lakh and fifty thousand metric tonnes of total imports of such goods in a financial year. 45% – 1 73. 1514 11 or 1514 91 All goods, edible grade 110[35%] 74. 1514 19 or 1514 99 All goods, edible grade 111[45%] 75. 1516 10 All goods 30% 76. 1516 20 All goods 80% 77. 1516 20 All goods of edible grade 112[45%] 78. 1517 or 1518 All goods of edible grade 80% 79. 1517 10 21, 1517 90 10, 1518 00 11, 1518 00 21 or 1518 00 31 All goods of edible grade 113[45%] 80. 1517 or 1518 All goods other than edible grade 30% 81. 1520 00 00 Crude glycerin 7.5% 82. 1520 00 00 Crude glycerin for use in the manufacture of soaps Nil – 9 83. 1520 00 00 All goods 20% 7

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in a proportion by weight of 5% or more but less than10%; or (ii) flour, meal, starch or malt extract containing cocoa calculated on a totally defatted basis, in a proportion by weight of 40% or more but less than 50%. 95. 1901 10 Preparations for infant use, put up for retail sale. 30% 96. 1903 00 00 All goods 30% 97. 1905 31 00 or 1905 32 All goods 30% 98. 2004 10 00 All goods 30% 99. 2008 11 00 Peanut Butter 7.5% 100. 2008 93 00, 50[***] 2202 90 Cranberry products 10% 51[***] 103[***] 103. 2106 90 All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% by volume, determined at a temperature of 20 degrees centigrade) 52[50%] 104. Any Chapter The goods specified in List 1 used in the processing of sea-food. Nil – 10 105. 22 Wine, for use as sacramental wine 30% – 11 106. 2207 20 00 All goods 5% 107. 2207 20 00 Denatured ethyl alcohol (ethanol) for use in manufacture of excisable go

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ed in the Public Notice No. 1 (RE-88)/1997-2002, dated the 24th June, 1998 (as amended from time to time) of the Government of India, in the Ministry of Commerce and Industry. 120. 25 (except 2515, 2516, 2523, 2524) All goods 5% 121. 2503 00 Crude or unrefined sulphur 2.5% 122. 2505 10 11, 2505 10 12, 2505 10 19 Silica Sands 2.5% 123. 2510 Rock phosphate 2.5% 124. 2515 11 00, All goods, other than,- 10% 2515 12 10, (i) Rough Marble and Travertine blocks; 2515 12 20, 2515 12 90, 2516 11 00, 2516 12 00 (ii) Marble slabs 125.2 2515 12 20 Marble slabs 20% 126. 2518 Dolomite for metallurgical use conforming to IS:10346-2004 2.5% 127. 2520 10 Gypsum 2.5% 128. 2521 Limestone for metallurgical use conforming to IS:10345-2004 2.5% 129. 2523 29 All goods Nil 130. 2528 Boron ores Nil 131. 2529 22 00 Acid grade fluorspar 5% 132. 25, 28, 38 or 39 The following goods, when imported for use in the manufacture of refractory products falling under Chapters 38, 68 or 69, namely:- 5% – 9 (A)

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including naphtha), [other than goods mentioned at S. No. 148, 149, 150, 151, 153, petroleum coke falling under tariff item 2713 11 00 or 2713 12 00]] 5% 148. 2710 Naphtha, when imported by RatnagiriGas and Power Private Limited (RGPPL), for use in generation of electricity in the power plants of Ratnagiri Gas and Power Private Limited (RGPPL) at Dabhol, District Ratnagiri, Maharashtra Nil 149. 2710 Naphtha, when imported for generation of electrical energy by a generating company as defined in section 2(28) of the Electricity Act, 2003 (36 of 2003) to supply electrical energy or to engage in the business of supplying electrical energy: Nil Provided that the exemption shall not be available if such naphtha is used for generation of electrical energy by captive generating plant as defined in section 2(8) of the Electricity Act, 2003 (36 of 2003). 150. 2710 or 2714 90 All goods, for the manufacture of Fertilisers Nil – 9 151. 2710 19 Kerosene imported by the Indian Oil Corporation Lim

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711 Liquefied petroleum gases (LPG), in excess of the quantity of petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene by the unit located in Domestic Tariff Area (DTA), received from the unit located in Special Economic Zone (SEZ) and returned by the DTA unit to the SEZ unit from where such Liquefied petroleum gases (LPG) were received. Nil – 9 Explanation. – For the purposes of this entry, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the DTA unit manufacturing polyisobutylene, the quantity of the said gases returned by the said unit to the SEZ unit. 156. 2711 12 00 Propane 2.5% 157. 2711 13 00 Butanes 2.5% 158. 38[***] 159. 27 or 34 or 8705 Following material and equipment for construction of roads based on the bio-based asphalt, namely:- Nil – 14 (i) Bio-based asphalt sealer and preservation

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he 19th July, 2012] Nil – 15 165. 2716 00 00 Electrical energy supplied to DTA from power plants of less than 1000MW, and granted formal approval for setting up in SEZ prior to 12[the 19th July, 2012]- Paisa per KWh (a) imported coal as fuel 24 – 15 (b) domestic coal as fuel 24 – 15 (c) mix of domestic gas/RLNG as fuel 18 – 15 (d) RLNG as fuel 21 – 15 166. 28, 29 or 30 The following goods, namely : – (A) Drugs, medicines, diagnostic kits or equipment specified in List 3 5% (B) Bulk drugs used in the manufacture of drugs or medicines at (A) 5% – 9 167. 28, 29, 30 or 38 The following goods, namely :- Nil (A) Lifesaving drugs/medicines including their salts and esters and diagnostic test kits specified in List 4. (B) Bulk drugs used in the manufacture of life saving drugs or medicines at (A). Nil – 9 (C) Other life saving drugs or medicines Nil – 16 168. 28, 29, 32, 39, 54, 56, 70, 72 or 90 The following goods, namely:- (A) Goods specified in List 5, for the manufacture of telecommunica

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t polymer; (iii) polyurethane polymer; (iv) vinyl polymer 174. 2801 20 00 Iodine 2.5% 175. Any Chapter Common salt (including Rock Salt, Sea Salt and Table Salt) Nil 176. 2807 00 10 Sulphuric acid for the manufacture of fertilizers 5% 177. 2809 20 10 All goods 5% 120[177A 2810 00 20 Boric Acid 7.5% ] 178. 2818 20 10 All goods 5% 179. 2825 Vanadium pentaoxide or vanadium sludge 2.5% 180. 2825 40 00 Nickel oxide and hydroxide Nil 181. 2841 Ammonium Metavanadate 2.5% 182. 28442000 Sintered natural uranium dioxide, Sintered uranium dioxide pellets (U-235), for generation of nuclear power Nil 183. 2844 Medical use fission Molybdenum-99 (Mo-99) for use in the manufacture of radio pharmaceuticals Nil – 9 184. 2852 or 3822 Pharmaceutical Reference Standard 5% – 18 185. 29(except 29054300, 29054400 and 29337100) All goods 7.5% 186. 29 or 38 Alpha pinene 5% 187. 29 or any Chapter Raw materials intermediates and consumables supplied by the UNICEF for the manufacture of DTP vaccines Nil

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eriprone Nil – 9 192. 29 or 38 Alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio- diesels 10% 193. 2901, 2902 (except 2902 43 00, 2902 50 00) All goods 2.5% 194. 2902 41 00 o-Xylene Nil 195. 2903 (except 2903 11 10, 2903 12 00, 2903 13 00, 2903 22 00) or 2904 All goods 5% 196. 2902 43 00 p-Xylene Nil 197. 2902 50 00 Styrene 2% 198. 2903 15 00 Ethylene dichloride (EDC) 2% 199. 2903 21 00 Vinyl chloride monomer (VCM) 2% 200. 2905 11 00 Methyl alcohol 5% 201. 2905 31 00 Mono ethylene glycol (MEG) 5% 202. 2907 2300 Bis-phenol A Nil 203. 2910 3000 Epichlorohydrin 2.5% 204. 2914 61 00, 2914 69 90 Anthraquinone or 2-Ethyl Anthraquinone, for use in manufacture of Hydrogen Peroxide 2.5% – 9 205. 2916 12 10 Butyl acrylate 5% 206. 2917 36 00 Purified Terephthalic Acid (PTA), Medium Quality Terephthalic Acid (MTA) and Qualified Terephthalic Acid (QTA) 5% 207. 2917 37 00 Dimethyl terephthalate (DMT) 5% 208. 2926 10 00 Acrylonitrile 2.5% 209.

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sera, namely: – Nil Anti C., anti E., anti c., anti e., anti M., anti N., anti Le., anti Pl., anti S., anti human globulin sera, anti F., anti kell, anti cellane, anti Jka., and anti I 216. Any Chapter Artificial kidney Nil 217. Any Chapter All types of contraceptives Nil 218. 30029030 Probiotics 5% 219. 31(Except 31022100, 31025000, 31043000, 31052000, 31053000, 31054000, 31055100, 31055900, 31056000, 31059010, 31059090) All goods 7.5% 220. 31 Kyanite salts, in a form indicative of their use for manurial purpose 5% 221. 31 Muriate of potash, for use as manure or for the production of complex fertilisers 5% 222. 31 Ammonium phosphate or ammonium nitro-phosphate, for use as manure or for the production of complex fertilisers 5% 223. 31 Composite Fertilisers 5% 224. 31 Potassium Nitrate, in a form indicative of its use for manurial purpose 5% 225. 31 I. The following Water Soluble Fertilizers included in Schedule 1, part A of the Fertilizers Control Order, namely:- (a) Potassi

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wall lamp / ceiling lamp / door lamp / window lamp / garden lamp 133[/wire roll/Christmas ornamentation] Nil – 21 (b) Hinges, metal locks and back of photo frames, and fittings for photo frame / box; (c ) Wax items for candle holder / votive / cup; (d) Chemicals / lacquer required for improved finish of export product ; (e) Motifs for attachment on export product; (f) Severe atmospheric corrosion inhibitor (SACI) used as rust preventive concentrate for coating on ornamental painted and unpainted cast iron artware ; (g) Heat resistant paint used on cast iron items for ornamental fire place accessories; (h) Wood polish materials ; and (i) Poly films used for shrink wrapping and cling – wrapping of artwares (j) Wooden biscuit (splings-joining accessory for wooden board); (k) Decorative paper for lamp shade; (l) Sea shell, Mother of Pearl (MOP), Cattle horn and Bone Materials; (m) Prints for photo frames (n) Animal hair materials for brushes; (o) Copper adhesive tape 1/2 or less; (p) adhes

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le cutters, fret saw/band saw blades; (zk) Diamond wheels/ drills; (zl) Abrasive emery paper / belts/ circular disk; (zm) Compact Fluorescent Lamps (CFL) and bulbs of 120 volts; (zn) Polyurethane coated fabric, synthetic leather fabric, raffia fabric, rayon raffia fabric, paper raffia fabric; (zo) Inlay cards, labels, tags, sensors, stickers, printed bags, plastic clear sheets and bags, nylon / polyester / Poly Vinyl Ether (PVE) mesh and fabrics, reflective tapes, fashion tapes, masking tapes, double side tapes, self- adhesive pads, poly bags, alarm tags, alarm chips, security chips; (zp) Zipper, zipper head, fastener, puller and slider, eyelets, hooks, eyes, rivets, studs, buttons, magnet buttons, buckles, tape, elastic tape, adhesive tape, re-enforcement tape, velcro tape, hook tape, loop tape, elastic cloth, elastic band, quilted wadding materials accessories, polywadding materials, fusible embroidery motifs and prints, embroidery thread, sewing thread, stones (other than precious a

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es; (zzc) Jewellery findings, attachments and components (made of metals other than gold, silver and platinum and not containing precious/semi-precious stones); (zzd) Laminating films; (zze) Elastic gel; (zzf) Cords of leather / cotton / satin, ribbons and plastic seal; (zzg) Faucet / lotion pump for dispensers of plastic/stainless steel/metal; (zzh) Soldering water and acid water; (zzi) Amino resins and polyurethanes in combination for use as adhesive; (zzj) Film of high density polymers of ethylene, vinyl paper; (zzk) Chemicals for treatment of wood and wood worms/wood insects; (zzl) Glass melting pots with ring made of clay refractory materials; (zzm) Selenium and borax; (zzn) Cutting wheels for glass; (zzo) Art brushes and brushes for special handicraft applications; (zzp) Decorative mouldings for furniture and art framing; (zzq) Magnets, magnet buttons; (zzr) Anti-reflective glass of 1.5 mm to 10 mm thickness; (zzs) Canvas stretcher bar.] 230. 32, 84 or 96 Ink cartridges, ribbon a

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, of an alcoholic strength by volume exceeding 0.5 per cent. Volume, determined at 20 degrees centigrade) 10% 240. 3403 All goods 7.5% – 241. 3404 20 00 Vinyl Polyethylene Glycol for use in manufacture of Poly Carboxylate Ether 7.5% – 9 242. 35 The following goods for use in the manufacture of Plasma Volume Expanders, namely:- (i) Hydroxyethyl starch, (ii) Dextran 5% – 9 243. 3504 Isolated soya protein 10% 244. 37 Colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet 5% 245. 3701 20 00 or 3702 Instant print film 5% 246. 3704 Cinematographic films, exposed but not developed Nil 247. Any Chapter Promotional material (like Trailers, making of film etc.) imported in the form of electronic promotion kits (EPK)/ beta cams Nil – 23 248. 38 Dipping oil, Paclobutrazol (Cultar) 10% 249. 38 Bio-pesticides, based on – (i) Bacillus thuringiensis var. kurstaki (ii) Bacillus thuringiensis var. israelen

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manufacture of cast components of Wind Operated Electricity Generator 5% – 24 256. 39 Ethylene vinyl acetate (EVA) 7.5% 257. 39, 48 or any other Chapter Tags, labels, stickers, belts, buttons or hangers, imported by bonafide exporters Nil 258. 39 or any chapter Security fibre, security threads, M-feature for use in the manufacture of security paper by Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Private Limited, Mysore. Nil – 9 259. 39 or any Chapter Raw materials for use in manufacture of security fibre and security threads for supply to Security Paper Mill, Hoshangabad and Bank Note Paper Mill India Private Limited, Mysore for use in manufacture of security paper. Nil – 9 260. 39, 72 and 81 The following goods, for the manufacture of orthopaedic implants falling under sub-heading 9021 10, namely:- (i) Special grade stainless steel; Nil – 9 (ii) Titanium alloys; Nil – 9 (iii) Cobalt-chrome alloys; Nil – 9 (iv) High-density polyethylene Nil – 9 261. 39 or 74 (i) Al

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yarn Nil – 9 272. 3907 40 00 Polycarbonates 5% 273. 3908 Nylon chips 7.5% 274. 39139090 Compostable polymer or bio-plastic used in the manufacture of bio degradable agro mulching films, nursery plantation pots and flower pots. Nil – 9 275. 3919 90 90 Water blocking tape for use in the manufacture of insulated wires and cables falling under heading 8544 (except sub-heading 8544 11) 7.5% – 9 276. 4002 70 00 Ethylene – propylene – non-conjugated diene rubber (EPDM) for use in the manufacture of insulated wires and cables falling under heading 8544 (except sub-heading 8544 11) 7.5% – 9 277. 6814 90 90 Mica glass tape for use in the manufacture of insulated wires and cables falling under heading 8544 (except sub-heading 8544 11) 7.5% – 9 278. 3920 Subbed polyester base, imported by M/s Hindustan Photo Films manufacturing Company Limited, Udhagamandalam for the manufacture of medical or industrial X-ray films and graphic art films. Nil 279. 40 New or retreaded Pneumatic tyres of rubber of

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58, 59 or 60 Lining and inter-lining materials Nil – 28 289. 4401 21 00, 4401 22 00 Wood in chips or particles, imported for use in manufacture of the following, namely:- (i) paper and paperboard; (ii) newsprint. Nil – 9 290. 47 Pulp of wood or of other fibrous cellulosic material (excluding rayon grade wood pulp) when used for the manufacture of the following, namely :- (i) newsprint; Nil – 9 and 29 (ii) paper and paperboard; Nil – 9 (iii) adult diapers; Nil – 9 (iv) all goods falling under chapter heading 9619, other than adult diapers. 2.5% – 9 291. 4702 Rayon grade wood pulp 2.5% 292. 4707 (A) All goods imported for use in, or supply to, a unit for manufacture of paper or paperboard other than newsprint; Nil – 30 (B) All goods, imported for use in, or supply to, a unit for manufacture of news print Nil – 30 293. 48 Grape guard, namely, paper of a type generally used for the packing of grapes and which consists of two sheets of treated white paper pressed together with thin rectan

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per, imported by the Bank Note Press, Dewas, the Currency Note Press, Nasik, the India Security Press, Nasik, the Security Printing Press, Hyderabad, the Bhartiya Reserve Bank Note Mudran Limited, Mysore, or the Bhartiya Reserve Bank Note Mudran Limited, Salbony Nil 297. 4810 Light weight coated paper weighing upto 70 g/m², imported by actual users for printing of magazines Nil 54[297A. 4823 90 90 All goods other than kites 10% ] 298. 49 or 8523 The following goods, namely:- (i) Information Technology software, And (ii) Document of title conveying the right to use Information Technology software. Explanation.- Information Technology software means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine. Nil 299. 49 Commonwealth and international reply coupons and UNESCO coupons Nil

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ar stays, collar patties, butterfly and other garment stays including plastic stays; (i) Fusible and non-fusible embroidery motifs or prints; (j) Laces; (k) Badges including embroidered badges; (l) Embroidery threads; (m) Sewing thread; (n) Stones (other than precious and semi precious); (o) Sequin; (p) Tape, Elastic tape and hook tape of width not exceeding 75 mm; (q) Velcro tape; (r )Cord and cord stopper; (s) Toggles; (t) Polywadding materials; (u)Stud; (v) Elastic cloth and elastic band; (w) Quilted wadding materials; (x) Beads for embroidery; (y) sample fabric of total length upto 1000 metre imported during one financial year; (z) printed bags; (za) Knitted ribs; (zb) anti-theft devices like labels, tags and sensors; (zc) bobbin elastic; (zd) textile flowers; (ze) water soluble lining, poly pouch, high density sticker, heat transfer sticker; (zf) anglets on draw strings-hooded jacket; (zg) bra cup, bust cup, moulded cups for bra and metal underwire for bra; (zh) hook and bar, extr

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les and sheets therefor; (n) Shanks and welts; (o) Toe Caps and toe puffs and counters or Thermoplastic sheets; (p) Synthetic or polymeric foam; (q) packaging boxes/envelops/pouches of all types; (r) Ribs (s) adhesives; (t) Unit soles and sheets of Polyurethane, Thermoplastic rubber, Polyvinyl Chloride, Thermoplastic Polyurethane, Phylon, Nitrile Butadiene Rubber, Styrene Butadiene Rubber for soles including Polyurethane paint, colour paste and pigments; (u) heels; (v) leather board; (w) saddle tree; (x) nylon mesh (y) Fittings, snaps of metals or alloys; (z) Metal fittings / embellishments, webbing of any material for making harness and saddler items; (za) Stirrup of any material and stirrup bars used for making Saddle Tree; (zb) Nylon polyester/PVE mesh and fabrics for making non-leather harness and saddler items; (zc) Beading material – synthetic / leather / fabric; (zd) Chatons / stones / beads / crystals as decorative items; (ze) Shoe laces; (zf) Stretch fabric for shoe uppers; (z

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l goods Nil 315. 5202 All goods Nil 316. 5301 All goods Nil 317. 5303 10 Raw jute 5% 318. 5401, 5402, 5403, 5404, 54050000 or 5406 All goods, other than those of nylon 5% 319. 5402, 5403, 5404, 54050000 or 5406 All goods of nylon 7.5% 320. 5402 19 90 Nylon 66 filament 2.5% 5402 52 00 Polyester yarn-Anti Static Filament 5503 11 00 Aramid Flame Retardant Fibre 5503 11 00 Para- aramid Fibre 5503 19 00 Nylon Staple Fibre 5503 19 00 Nylon Anti Static Staple fibre 5503 30 00 Modacrylic fibre 5504 10 00 Flame Retardant Viscose Ryon Fibre 321. 5501 to 5510 All goods, other than those of nylon 5% 322. 5501 to 5510 All goods, of nylon 7.5% 323. 5511 All goods 10% 324. Any Chapter Monofilament long line system for tuna fishing 5% – 34 325. 5404 19 90 Monofilament yarn 5% – 35 326. 56031100 Hydrophilic Non-Woven, Hydrophobic Non- Woven, imported for use in the manufacture of Adult Diapers 5% – 9 327. 57 Samples of hand knotted carpets Nil – 36 328. 5902 20 Polyester tyre cord fabric 5%

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. 6802 10 00, 6802 21 10, 6802 21 20, 6802 21 90, 6802 91 00, 6802 92 00 Marble slabs 20% 337. 6802 23 10, 6802 23 90, 6802 29 00, 6802 93 00 Granite slabs 20% 55[338. 6815 91 00, 6901, 6902, or 6903 All goods 7.5% ] 339. 70 Toughened glass with low iron content and transmissivity of minimum 91% and above, for use in solar thermal collectors or heaters 5% – 9 340. 70 Solar tempered glass or solar tempered (anti-reflective coated) glass for use in manufacture of solar cells/panels/modules 56[Nil] – 9 341. 70 Preform of silica for use in the manufacture of telecommunication grade optical fibres or optical fibre cables. 57[5%] – 9 342. 7001 00 10 All goods 5% 343. 7015 Rough ophthalmic blanks, for manufacture of optical lenses 5% 344. 71 The following goods, namely:- (i) Raw pearls; 5% (ii) Rubies, emeralds and sapphires, unset and imported uncut Nil 345. 71 Rough diamonds (industrial or non- industrial) Nil 346. 71 Rough coloured gemstones Nil 347. 71 Rough semi-precious stones N

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8 Silver, in any form including ornaments, but excluding ornaments studded with stones or pearls, imported by the eligible passenger 10% – 41 358. 71 (i) Gold bars, other than tola bars, bearing manufacturer s or refiner s engraved serial number and weight expressed in metric units; 10% (ii) Gold coins having gold content not below 99.5% and gold findings, other than imports of such goods through post, courier or baggage. 10% Explanation.- For the purposes of this entry, gold findings means a small component such as hook, clasp, clamp, pin, catch, screw back used to hold the whole or a part of a piece of jewellery in place. 359. 71 (i) Silver, in any form, other than medallions and silver coins having silver content not below 99.9% or semi-manufactured forms of silver falling under sub-heading 7106 92; 10% (ii) Medallions and silver coins having silver content not below 99.9% or semi-manufactured forms of silver falling under sub-heading 7106 92, other than imports of such goods thr

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. 7204 21 Scrap of stainless steel, for the purpose of melting 2.5% 370. 7206, 7207, 7213, 7214, 7215, 7216, 7217, 7221, 7222, 7223, 7225 (except 7225 11 00, 7225 3090, 7225 4019, 7225 50 or 7225 9900), 7226 (except 7226 11 00) 7227 or 7228 All goods 10% 371. 7208, 7209, 7210, 7211, 7212, 7225 30 90, 7225 40 19, 7225 50 or 7225 99 00 126[All goods other than those at serial number 371A] 12.5% 127[371A 72101210, 721012 90 All goods 12.5% 371B 72191200, 72191300, 72192190, 721990 90 All goods 7.5% ] 372. 7208 Hot rolled coils for use in manufacture of welded tubes and pipes falling under heading 7305 or 7306 10% – 9 373. 7212 40 00 Co-polymer coated MS tapes / stainless steel tapes for use in manufacture of telecommunication grade optical fibres or optical fibre cables 10% – 9 374. 7225 19 90 Magnesium Oxide (MgO) coated cold rolled steel coils for use in manufacture of cold rolled grain oriented steel (CRGO) falling under 7225 11 00 5% – 9 375. 7225 The following goods, namely: – (i

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parts for use in the manufacture of electrical insulators falling under heading 8546 7.5% – 9 379. 73 Pipes and tubes for use in manufacture of boilers 7.5% – 9 380. 7326 90 99 Forged steel rings for manufacture of special bearings for use in wind operated electricity generators 5% – 24 381. 7408 Flat copper wire for use in the manufacture of photo voltaic ribbon (tinned copper interconnect) for manufacture of solar photovoltaic cells or modules Nil – 9 382. 7404 00 22 Brass scrap 2.5% 383. 7411 or 7412 All goods 7.5% 384. 75 All goods Nil 385. 7602 Aluminium scrap 2.5% 386. 7806 Lead bars, rods, profiles and wire 5% 387. 79 Zinc metal recovered by toll smelting or toll processing from zinc concentrates exported from India for such processes 10% – 42 388. 7907 Zinc tubes, pipes and tube or pipe fittings 7.5% 389. 8007 Tin plates, sheets and strip, of a thickness exceeding 0.2 mm; tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing mater

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for use in high voltage power transmission project 5% – 45 398. Any Chapter Parts and components of the goods specified in List 10 required for use in high voltage power transmission project 5% – 9 and 45 399. 84 or any other Chapter The following goods (other than old and used) for use in man-made or synthetic fibre or yarn industry, namely:- (1) Machinery or equipment specified in List 11; 5% (2) Parts for manufacture of the goods at (1) 5% – 9 400. 84 or any other Chapter The following goods(other than old and used) for use in textiles industry; namely:- (1) Machinery or equipment specified in List 12; 5% (2) Parts for manufacture of the goods at (1) 5% – 9 401. Any Chapter All items of equipment including machinery and rolling stock, procured by or on behalf of Delhi Metro Rail Corporation Ltd. for use in- (i) Delhi MRTS Project Phase-I; and (ii) Specified corridors of Delhi MRTS Project Phase-II, comprising of the following, namely:- (a)Vishwavidyalaya- Jahangirpuri; (b) Central

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connection with the purposes of off- shore oil exploration or exploitation Nil – 47 404. 84 or any other Chapter Goods specified in List 33 required in connection with: (a) petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis, (b) petroleum operations undertaken under specified contracts (c) petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy (d) petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP) (e) coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy Nil 5% 48 405. 84 or any other Chapter The following goods, namely:- (1) Wind operated electricity generators upto 30 KW and wind operated battery chargers upto 30 KW 5% – 49 (2) Parts of wind operated electricity generators, for

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for the purpose of this entry means goods which are designed exclusively for non-ODS technology Nil – 50 408. 84 or any other Chapter (A) Machinery, instruments, apparatus and appliances, as well as parts (whether finished or not) or raw materials for the manufacture of aforesaid items and their parts, required for renovation or modernization of a fertilizer plant; and (B) spare parts, other raw materials (including semi-finished material) or consumables stores, essential for maintenance of the fertilizer plant mentioned above 5% _ 51 409. 84 or any other Chapter Goods specified in List 13 required for setting up crude petroleum refinery 5% 410. 84 or any other Chapter The following goods, namely:- (1) Kits required for the conversion of motor- spirit or diesel driven vehicles into Compressed Natural Gas driven or Propane driven or Liquefied Petroleum Gas driven vehicles; (2) Parts of the kits specified at (1) 5% – 52 411. 84 or any other Chapter Goods specified in List 14 required f

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ash Coat (falling under CTH 3824 99 90) 5% – 9 416. 2825 60 20 Ceria zirconia compounds for use in the manufacture of washcoat for catalytic converters 5% – 9 417. 2846 10 90 Cerium compounds for use in the manufacture of washcoat for catalytic converters 5% – 9 418. 3824 90 90 Zeolite for use in the manufacture of washcoat for catalytic converters 5% – 9 419. 2818 20 90 Aluminium Oxide for use in the manufacture of washcoat for catalytic converters 5% – 9 420. 2818 20 90 Clay 2 Powder (Alumax) for use in ceramic substrate for catalytic convertors 5% – 9 421. 84, 85 or 90 (i) Goods specified in List 16, other than those falling under tariff items 8517 61 00, 8517 62 90, 8517 69 90, required for basic telephone service, cellular mobile telephone service, internet service or closed users s group 64 KBPS domestic data network via INSAT satellite system service (ii) Parts, for manufacture of the goods at (i) Nil Nil 55 9 422. 84, 85 or 90 Machinery, electrical equipment, other instruments

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lowing goods, imported by an accredited press cameraman:- (i) Photographic cameras; (ii) cinematographic cameras; (iii) digital cameras; and (iv) lenses, filters, flash light apparatus and exposure meters required for use with the aforesaid cameras Nil – 58 429. 84, 85 or 90 The following goods, imported by an accredited journalist:- (i) Personal computers including lap top personal computers; (ii) typewriters; and (iii) fax machines Nil – 59 430. 84, 85 or 90 (1) The following goods for use in pharmaceutical and biotechnology sector, imported for research and development purposes, by an importer registered with the Department of Scientific and Industrial Research, in the Ministry of Science and Technology of the Government of India, namely:- (a) Goods specified in List 21 5% – 60(i) (b) Goods specified in List 22 Nil – 60(i) (2) The following goods for use in the pharmaceutical and biotechnology sector, imported by a manufacturer, having a research and development wing registered with

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oods (other than old and used) for use in the silk textile industry, namely:- (i) Machinery or equipment specified in List 26, required for reeling, weaving, twisting, processing and printing; 5% – 9 (ii) Automatic reeling/ dupion reeling machines and their accessories including cocoon assorting machines, cocoon peeling machines, vacuum permeation machine, cocoon cooking machine, reeled silk humidifier, bale press and raw silk testing equipments Nil 435. 84 or any Chapter The following goods, namely:- (A) High speed cold-set web offset rotary double width four plate wide printing machines with a minimum speed of 70,000 copies per hour or High speed Heat-set web offset rotary printing machines with a minimum speed of 70,000 copies per hour; 5% (B) Mailroom equipment suitable for use with (A), namely:- (i) overhead conveyor gripper; (ii) stacker; (iii) wrapper; (iv) labeller; (v) strapper; (vi) inserters; (vii) delivery conveyors 5% – 31 436. 84 or 85 Spares, supplied with outboard mot

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printing and minting corporation of India limited (SPMCIL), namely:- (i) Fully automatic sachet packaging machinery or equipment or plant, its spares; (ii) Plant or machinery or equipment, related spares and consumables from the manufacture of CWBN paper and other security paper; (iii) Plant or machinery or equipment, related spares and consumables for printing of banknotes; (iv) Photogravure printing machine with embossing or de-bossing facility; (v) Plant or machinery or equipment, its spares and consumables for manufacture of e-passport; (vi) Plant or machinery or equipment, its spares and consumables for inspection and processing of banknotes. 5% 444. 84 Geothermal ground source heat pumps Nil 445. 84 or any other Chapter Following goods for making of gem and jewellery – (1) Automatic Chain Making machine, (2) chain twisting machine, (3) Spiral making machine, (4)Rolling machine (combined Profile Groovers/Strip Making) and (5) Automatic Investing Machine/casting Machine. 5% 446.

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er heading 8703, or (iii) motor cycles falling under heading 8711. 7.5% 448B. 8407 Outboard Motors 5% 448C. 8408 All goods other than engines of- (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711. 7.5% 448D. 8409 All goods other than parts suitable for use solely or principally with the engines, of heading 8407 or 8408, of a kind used in- (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711. 7.5% 448E. 8483 10 91 All goods other than Crank shaft for engines falling under heading 8407 of- (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711. 7.5% 448F. 8483 10 92 All goods other than Crank shaft for engines falling under heading 8408 of- (i) motor vehicles falling under heading 8702 or 8704; (ii) mo

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Micro Irrigation equipment 5% 5% – 457. 84362100 All goods 5% 458. 8438 All goods 5% 459. 8443 Parts for manufacture of printers falling under sub heading 8443 32 except 8443 99 51, 8443 99 52, 8443 99 53 Nil – 9 460. 8446, 8448 The following goods(other than old and used) for use in the textile industry, namely:- (i) Shuttle less looms; Nil (ii) parts and components for manufacture of the goods at (i) Nil – 9 461. 8444, 8445, 8446, 8447, 8448, 8449 All goods 5% 141[461A 8448 The following goods, namely: – (i) High Speed Dobby mechanical or electronic (300 rpm and above) (tariff item 8448 19 00); (ii) High Speed Jacquard mechanical or electronic (300 rpm and above) (tariff item 8448 19 00); (iii) Automatic Yarn Splicers for Automatic Cone Winders (tariff item 8448 32 90); (iv) Spindle Motor for Automatic Cone Winders (tariff item 8448 32 90); (v) Grooved Winding Drums for Automatic Cone Winders (tariff item 8448 32 90); (vi) Compact Spinning attachment (tariff item 8448 39 90); (

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acture of CNC Lathes (tariff items 8458 11 00, 8458 91 00), Machining Centers (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463] 2.5% – 9 463. 8466 93 90 63[Linear Motion Guides for use in the manufacture of CNC Lathes (tariff items 8458 11 00, 8458 91 00), Machining Centers (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463] 2.5% – 9 464. 8537 10 00 64[CNC Systems for use in the manufacture of CNC Lathes (tariff items 8458 11 00, 8458 91 00), Machining Centers (tariff items 8457 10 10, 8457 10 20) or all types of CNC machine tools falling under headings 8456 to 8463] 2.5% – 9 465. 8471 CD -Writers Nil 466. 84 or any other Chapter (a) Parts, components or accessories for use in the manufacture of tablet computer. (b) Sub-parts for use in the manufacture of items mentioned at (a) above. Nil Nil 9 9 467. 21[8472 90 or 8473 40] The following goods, namely:- (i) Cash dispens

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– 55 or 56 or 57, and 65 476. 85 or any other Chapter Television equipment, cameras and other equipment for taking films, imported by a foreign film unit or television team Nil Nil 66 477. 85 or any other Chapter Photographic, filming, sound recording and radio equipment, raw films, video tapes and sound recording tapes of foreign origin, if imported into India after having been exported therefrom. Nil Nil 67 478. 85 or any other Chapter The wireless apparatus, accessories and parts specified in List 29, imported by a licensed amateur radio operator 5% – 68 479. 85 or any other Chapter The following goods, namely:- (1) Mono or Bi polar Membrane electrolysers and parts thereof including secondary brine purification components, jumper switches, filtering elements for hydrogen filters and any other machinery, required for, – (i) modernization by using membrane cell technology, of an existing caustic soda unit or caustic potash unit, or (ii) capacity expansion of an existing caustic soda

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the blind Nil 485. 85 Deflection components for use in colour monitors for computers or for use in PCBs of colour monitors for computers Nil – 9 486. 8501 (except 8501 64 70, 8501 64 80), All goods 7.5% 487. 8502(except 8502 11 00, 8502 20 10, 8502 40 00), All goods 7.5% 488. 8503 00 10, 8503 00 21 or 8503 00 29 All goods 7.5% 489. 8504 10 10, 8504 10 20 or 8504 10 90 All goods 7.5% 65[489A. 8511 All goods other than of a kind used in conjunction with engines of:- (i) motor vehicles falling under heading 8702 or 8704; (ii) motor cars falling under heading 8703; or (iii) motor cycles falling under heading 8711. 7.5% ] 490. 8537 All goods 7.5% 66[491. 8544 (except, 8544 70 10 or 8544 70 90) All goods (other than USB Cable for cellular mobile phone) 7.5% ] 492. 8546 All goods 7.5% 493. 8547 All goods 7.5% 494. 9028 90 10, 9030 31 00, 9030 90 10, 9032 89 10, 9032 89 90 All goods 7.5% 495. 144[8507] Batteries for electrically operated vehicles, including two and three wheeled elec

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niversity Grants Commission for use in Computers 5% – 73 502. 8525 80 20 98[Digital Still Image Video Cameras other than Camera or Camera Module of cellular mobile phones] Nil 39[502A 8525 80 All goods other than CCTV Camera/IP camera 10% ] 503. 8523 Foreign Satellite data on storage media imported by National Remote Sensing Centre (NRSC), Hyderabad Nil 504. 85 or any other Chapter Parts and Components of Digital Still Image Video Cameras Nil – 9 505. 8529 Parts of Set-top Box, for use in the manufacture of Set-top Box, namely:- (i)Tuner (ii) RF modulator (iii) Remote control unit (iv) SMPS power board (v) IR module; Nil – 9 506. 85 or any other Chapter (a) Parts, components and accessories except populated printed circuit boards for use in manufacture of broadband modem falling under tariff item 8517 62 30; (b) Sub-parts for use in manufacture of items mentioned at (a) above. Nil – 9 507. 85 or any other Chapter (a) Parts, components and accessories except populated printed circuit

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ub-parts for use in manufacture of items mentioned at (a) above. Nil – 9 511. 85 or any other Chapter (a) Parts, components and accessories except populated printed circuit boards for use in manufacture of CCTV Camera /IP camera falling under 8525 80 20; (b) Sub-parts for use in manufacture of items mentioned at (a) above. Nil – 9 512. 85 or any other Chapter 146[(a) Parts, components and accessories except: – (i) Lithium ion cell (falling under tariff item 8507 60 00) and; (ii) Printed Circuit Board Assembly (PCBA) (falling under tariff item 8507 90 90) for use in manufacture of lithium-ion batteries other than batteries of mobile handsets including cellular phones falling under tariff item 8507 60 00; (b) Sub-parts for use in manufacture of items mentioned at (a) above] Nil – 9 513. Any Chapter (a) Parts or components for use in manufacture of populated printed circuit board of,- (i) Lithium-ion battery other than battery for mobile handset tariff item 8507 60 00; (ii) Broadband mode

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Film, top; (vi) Film, middle; (vii) Film, bottom; (viii) BAR, LED; (ix) Bezzal; (x) Back cover sheet; (xi) Black Light Unit Module. 10% – 9 516A. 8529 10 99 8529 90 90 Parts suitable for use solely or principally with the apparatus of headings 8525, 8526 or 8527 10% 516B. 8529 10 99 8529 90 90 Parts suitable for use solely or principally with the apparatus of headings 8528, namely :- (i) other cathode ray tube monitors (8528 49 00); (ii) other monitors (8528 59 00); (iii) other projectors (8528 69 00); (iv) reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus, – (a) not designed to incorporate a video display or screen (8528 71 00); and (b) other Monochrome (8528 73). 10% ] 517. 8540 71 00 Magnetron of up to 1.5KW used for the manufacture of domestic microwave Ovens Nil – 9 518. 8548 10 10 or 8548 10 20 Battery scrap and battery waste 5% 519. Any Chapter Raw materials or parts for use in manufa

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Power Control Unit, Energy Monitor Contractor, Brake system, Electric Compressor not mounted on chassis; 10% (b) pre-assembled Battery Pack, Motor, Motor Controller, Charger, Power Control Unit, Energy Monitor Contractor, Brake System, Electric Compressor not mounted on a chassis or a body assembly 15% (2) in a form other than (1) above 25% ] 526. 8703 Motor cars and other motor vehicles 150[(excluding electrically operated vehicles)] principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars, new, which have not been registered anywhere prior to importation, If imported,- (1) As a Completely Knocked Down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with,- (a) engine, gearbox and transmission mechanism not in a pre-assembled condition; 72[15%] (b) engine or gearbox or transmission mechanism in pre-assembled form but not mounted on a chassis or a body

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F value more than US$ 40,000 100% (b) other than (a) above 60% ] 152[527. 8507 60 00 Lithium ion cell for use in manufacture of Lithium ion accumulator other than the following, namely: – (a) Battery pack of cellular mobile phone; and (b) Power bank. 5% – 9] 528. Any Chapter The following goods for use in the manufacture of Electrically operated vehicles, including two and three wheeled electric motor vehicles. Explanation: For the purposes of this entry, electrically operated vehicles means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include electric motor assisted cycle rickshaw driven by rechargeable solar batteries, also known as soleckshaw , namely:- 153[******] (ii) Battery Charger; (iii) AC or DC Motor; (iv) AC or DC Motor Controller 154[(v) Power Control unit (inverter, AC/DC converter, condenser); (vi) Energy monitor; (vii) Contactor; (viii) Brake system for

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30. 8704 Refrigerated motor vehicles Nil 73[530A. 8708 All goods other than parts and accessories of the motor vehicles of heading 8702 to 8704 10% ] 88[531. 8711 Motor cycles (including mopeds) and cycles fitted with an auxiliary motor, 157[(excluding electrically operated motor cycles and cycles)] with or without side cars, and side cars, new, which have not been registered anywhere prior to importation- (1) as a completely knocked down (CKD) kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with- (a) engine, gearbox and transmission mechanism not in a pre-assembled condition; 15% (b) engine or gearbox or transmission mechanism in pre-assembled form, not mounted on a body assembly; 25% (2) in a form other than (1) above. 50% ] 159[531 A 8711 Electrically operated motor cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars, and side cars, if imported, – (1) As a knocked down kit containi

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a) Nil – 9 536. 88 or any other Chapter Parts, testing equipment, tools and tool-kits for maintenance, repair, and overhauling of (i) aircraft falling under heading 8802 or (ii) components or parts, including engine, of aircrafts of heading 8802 by the units engaged in such activities. Nil – 75 537. 8802 (except 8802 60 00) All goods Nil Nil 76 538. 8803 Components or parts, including engines, of aircraft of heading 8802 Nil – 77 43[539. 88 or any other Chapte (a) Satellites and payloads; (b) Ground equipments brought for testing of (a) Nil Nil 78] 44[539. 88 or any other Chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads 5 5 78] 540. 8802 (except 8802 60 00) All goods Nil – 79 541. 8802 Helicopters 2.5% 542. 8802 (except 8802 60 00) All goods Nil – 80 543. 8802 (except 8802 60 00) All goods 2.5% – 81 544. Any Chapt

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els for the transport of meat, fruit or the like, vessels specified for the transport of particular goods (grain, coal, ores or the like); tankers (petrol, wine or the like); yachts and other sailing vessels; cable ships; ice-breakers; floating factories of all kinds (for processing whales, preserving fish or the like) whale catchers; trawlers and other fishing vessels; life boats, scientific research vessels; weather ships; vessels for the transportation or mooring of buoys; pilot-boats; hopper barges for the disposal of dredged material or the like; (b) war ships of all kinds including submarines; (c ) tugs, dredgers, fire-floats and salvage ships; and (d) oil rigs, drilling ships and jack-up rigs. Nil – 9 550. 89 or any Chapter Spare parts and consumables for repairs of ocean going vessels registered in India. Nil – 83 551. 8901 All goods (excluding vessels and other floating structures as are imported for breaking up) Nil – 84 552. 8902 00 10 Trawlers and other fishing vessels Nil

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apter Raw materials and parts, for use in the manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906 Explanation.- For the purposes of this entry, it is clarified that in the case of raw materials and parts already imported under S.No. 558 above and lying unutilized,- ( i) the unit will furnish a separate bond to the jurisdictional jurisdictional Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, giving details of such goods and also undertake to utilize the same for manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906; and (ii). In the event of failure to use such goods for the specified purpose, the unit shall pay on demand, an amount equal to the duty payable on such goods but for the exemption under this notificat

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ny oth- er Chapter The following goods for use in the manufacture of Flexible Medical Video Endoscope (heading 9018), namely :- (i) CCD/CMOS Camera Sensor; (ii) Main printed circuit board of CCD/CMOS Camera Sensor; (iii) Objective Lens for CCD/CMOS Camera Sensor; (iv) Light Guide/Image Guide optical fiber bundle; (v) Ultrasound Transducer; (vi) Main printed circuit board of Ultrasound Transducer. 2.5% – 9 566. Any Chapter Polypropylene, Stainless steel Strip and Stainless steel capillary tube required for manufacture of syringes, needles, catheters and cannulae 2.5% – 9 567. Any Chapter Stainless steel tube and wire, cobalt chromium tube, Hayness alloy-25 and polypropylene mesh required for manufacture of Coronary stents / coronary stent system and artificial heart valve Nil – 9 568. Any Chapter Parts and components required for manufacture of Blood Pressure Monitors and blood glucose monitoring system (Glucometers) 2.5% – 9 569. Any Chapter The following goods, namely:- (a) Ostomy pro

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bs (b) Parts of goods at (a) Nil Nil – 574. 90 or any other Chapter Parts for the manufacture of hearing aids including deaf aids Nil 575. 90 or any other Chapter Hospital Equipment (equipment, apparatus and appliances, including spare parts and accessories thereof, but excluding consumable items) for use in specified hospitals 5% – 87 576. 90 or any other Chapter Blood Glucose Monitoring System(Glucometer) and test strips 5% 577. 90 or any other Chapter Lifesaving medical equipment including accessories or spare parts or both of such equipment for personal use 5% – 88 578. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 30 Nil 76[578A. Any Chapter Raw materials, parts or accessories for the manufacture of Cochlear Implants Nil – 9] 579. 90 or any other Chapter Survey (DGPS) instruments, 3D modeling software for ore body simulation cum mine planning and exploration (geophysics and geochemistry) equipment required for su

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) Acrylic colour concentrate; (v) Acrylic marking paint; and (vi) Polytan in powder or granule form Nil – 93 590. 95 Requisites for games and sports Nil – 94 591. 9503 Parts of electronic toys for the manufacture of electronic toys, namely, parts of electric trains, including tracks, signals and other accessories therefor 5% – 9 592. 9503 Parts of electronic toys for the manufacture of electronic toys, other than those of reduced size ( scale ) model assembly kits, whether or not working models, other construction sets and constructional toys, toys representing animals or non-human creatures, toy musical instruments and apparatus, other toys put up in sets or outfits, other toys and models incorporating a motor 5% – 9 593.9 9504 Parts of video games for the manufacture of video games 5% – 9 594. 9506 (i) Snow-skis and other snow-ski Equipment (ii) Water-skis, surf-boards, sailboards and other water-sport equipment Nil 78[594A. 9506 91 All goods 10% ] 595. 9608 Parts of writing instrum

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d in States other than those specified in (a); or (c) a hydel power plant of a capacity of 350MW or more, located in the States of Jammu and Kashmir, Sikkim, Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland and Tripura; or (d) a hydel power plant of a capacity of 500MW or more, located in States other than those specified in clause I Nil – 95 599. 9801 Goods required for the expansion of Mega Power projects, namely, Vindhyachal STPP Stage -V (Expansion Unit)- 500 MW (NTPC Ltd.) and UNOSUGEN CCPP, Gujarat (An expansion unit of Sugen CCPP of 1147.5 MW)- 382.5(1) (M/s. Torrent Power Ltd.), so certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power before the 19th day of July, 2012. Explanation.- For the purposes of this entry, Mega Power Project means a project as defined in S. No 507 2.5% – 95 600. 9801 Goods required for- (a) Project for LNG Re-gasification Plant 5% (b) Aerial passenger ropeway project 5% 601.

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ions starting with unloading of LNG from specialized vessels, their subsequent transfer to LNG storage tanks and finishing with re-gasification of the LNG before feeding the natural gas to the Ratnagiri Gas and Power Private Limited for the purpose of generating power at their power project at Dabhol Nil – 97 605. 9801 All items of equipment for National Automotive Testing and Research and Development Infrastructure Project (NATRIP) Nil – 98 606. 9801 Goods required for installation of mechanized handling systems and pallet racking systems in mandis and warehouses for food grains, sugar and horticultural produce 5% 607. 9804 The following goods, imported for personal use, namely: – (a) the life saving drugs or medicines (including diagnostic test kits) specified in List 4; Nil (b) other life saving drugs or medicines Nil – 16 26[607A 9804 Lifesaving drugs/medicines for personal use, supplied free of cost by overseas supplier Nil Nil 104] 608. 9804 All Goods intended for personal use,

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b) PU or nylon grip sheets for hockey sticks (c) Butyl bladders for inflatable balls (d) Willow clefts, ashwood or beechwood (e) Cork bottoms (f) PVC/Synthetic Rubber bladder for inflatable balls (g) Manau cane (h) Table tennis rubber (i) Table tennis bat handles (j) Table tennis blade (k) TPU/PU leather cloth or TPU/PU laminated with cotton, for inflatable balls (l) Extra tec (cricket bat facing tape); (m) Resin hardener TTP-33S and release paper for composite hockey sticks; (n) Table tennis glue; (o) Evazote foam for protective equipments e.g. leg guards, thigh guards; (p) plywood for carrom board (q) PVC leather cloth for inflatable balls or sports gloves (r) Latex foam for shin guard or goal keeper gloves or other sports gloves (s) PEVA/EVA foil for shin guard or sports gloves (t) Stitching thread for inflatable balls or sports gloves (u) Printing ink for inflatable balls or sports gloves Nil – 101 Provided that nothing contained in this notification shall apply to – a) the goods s

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the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) read with any other notifications issued under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), for the time being in force. (b) – appearing in column (5) means Integrated Goods and Services Tax leviable on the goods as per the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with any other notifications issued under the said Act, for the time being in force. ANNEXURE Condition No. Condition 1. The rate of duty specified in column (4) shall apply to such quantity of imports for which an importer holds a Tariff Rate Quota Allocation Certificate issued by the EXIM Facilitation Committee in the Directorate General Of Foreign Trade in accordance with the procedure as may be specified by the EXIM Facilitation Committee in the Directorate General of Foreign Trade from time to time through a Public Notice. 2. If the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Ass

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e Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, on production of a certificate from the Goods and Services Tax authorities having jurisdiction over such sugar factory within a period of three months from the date of import of such raw sugar that the entire quantity of imported raw sugar has been refined; and (iii) in the event of his failure to comply with the above conditions, the importer shall be liable to pay, in respect of such quantity of the raw sugar as is not proven to have been refined, an amount equal to the difference between the duty leviable on such quantity but for the exemption contained herein. 5. If the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a proof to show that the contract for import of such sugar is duly registered with the Agricultural and processed food Products Export Development Authority (APEDA). 6. If the importer, at the time of i

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dure, as may be specified by the Directorate General of Foreign Trade by a Notification or Public Notice, as the case maybe. 8. If the importer, is registered with the Directorate of Vanaspati, vegetable Oils and Fats in the Department of Food and Public Distribution in the Government of India. 9. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. 10. If,- (a) the goods are imported by an exporter of sea-food products for use in processing sea-food products for export and the said exporter is registered with the Marine Products Export Development Authority; (b)the total value of the goods imported shall not exceed 1% of the FOB value of exports of sea-food products exported during the preceding financial year; and (c) the importer produces a certificate from the Marine Products Export Development Authority, certifying the value of exports made during the financial year referred to in clause (b) above, and also the va

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or an export manifest (EGM), as the case may be, in each leg of the voyage (v) such ships or vessels do not file any cargo related documentation under the Customs Act, 1962 (52 of 1962)with the Customs authorities, other than an import manifest (IGM) or an export manifest (EGM), as the case may be; (vi) the Master of the vessel or his authorised agent and the importer submit a declaration-cum-undertaking stating the quantity of bunker fuels required under this notification to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, based on a document certifying the consumption rate of fuel issued by any classification society which is a member of the International Association of Classification Societies (IACS) and the distance proposed to be covered by the vessel during its voyage; (vii) the Master of the vessel or his authorised agent and the importer submit an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs,

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lopment Authority or by a road construction corporation under the control of the Government of a State or Union territory; (b) the importer, at the time of importation, furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that he shall use the imported goods exclusively for the construction of roads and that he shall not sell or otherwise dispose of the said goods, in any manner, for a period of five years from the date of their importation: Provided that the said Deputy Commissioner of Customs or the Assistant Commissioner of Customs, may allow the importer to sell or dispose of any of the imported goods on payment of customs duties at the rates applicable at the time of import but for this exemption, on the depreciated value of the goods to be calculated @ 5% on straight line method for each completed quarter starting from the date of importation of the said goods till the date of their sale subject

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in each individual case, that the goods are life saving drugs or medicines; and (c) the importer produces the said certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of clearance, or gives an undertaking as acceptable to the Deputy Commissioner or the Assistant Commissioner to furnish the said certificate within such period as may be specified by the Deputy Commissioner or the Assistant Commissioner, failing which to pay duty leviable thereon. Form Certificate No….………. of ………….. (year) Certified that the drug / medicine………………….(name of the drug / medicine) being imported by ………………………………. is a life saving drug / medicine and exemption from the payment of customs duty is recommended. Signature with date of Director General / Deputy Director General / Assistant Director

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rtation. 18. If the importer produces a certificate of the Reference Standard and copies of documents to substantiate that the organization or institution from where the Reference Standard has been imported is approved by the World Health Organisation or International Organisation for Standards. 19. If,- (a) the importer produces a certificate from a duly authorised officer of the UNICEF to the effect that the said raw materials, intermediates and consumables are required for the manufacture of DTP vaccines; and (b) the importer, at the time of clearance, furnishes an undertaking, in each case, to the effect that the said raw materials, intermediates and consumables shall be used only for the manufacture of DTP vaccines. 20. If, at the time of importation, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from the Licensing Authority to the effect that specified quantity of such drugs and materials ar

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clause (b) above and also the description, value and quantity of the item(s) already imported under this notification during the current financial year. 22. If , the importer at the time of import,- (a) furnishes in all cases a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Electronics and Information Technology (MeitY) recommending the grant of the exemption and the said officer certifies that the goods are required for the specified purpose; and (b) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that,- (i) he shall use the imported goods for the purpose specified; and (ii) in case he fails to comply with item (i), he shall pay an amount equal to the difference between the duty leviable on the imported goods but for the exemption

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goods but for the exemption under this notification and that already paid at the time of importation. 25. If, imported for the manufacture of Copper – T contraceptives. 26. If, – (i) imported for servicing, repair or maintenance of aircraft, which is used for operating scheduled air transport service or the scheduled air cargo service, as the case may be; or (ii) the parts are brought into India for servicing, repair or maintenance of an aircraft mentioned in clause (ii) of 2[Condition No. 79] Explanation.- The expressions scheduled air transport service and scheduled air cargo service shall have the meanings respectively assigned to them in Condition No. 3[79] 27. If,- (i)imported for servicing, repair or maintenance of aircraft imported or procured by Aero Club of India; or (ii)imported for servicing, repair or maintenance of aircraft, which are used for flying training purposes or for operating non-scheduled (passenger) service or non-scheduled (charter) services; (iii)imported for

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or leather garments, for use in the manufacture of textile garments or leather garments for export by that manufacturer directly or through a merchant exporter, as the case may be, and that the said manufacturer or merchant-exporter is registered with the Apparel Export Promotion Council or Indian Silk Promotion Council or Council for Leather Exports, or as the case may be, Handloom Export Promotion Council: and (aa) the entitlement certificate issued by respective export promotion councils shall carry the name of supporting manufacturers along with the name of the merchant- exporter in case the goods are exported by a merchant exporter. (b) the total value of goods imported shall not exceed 5 percent of the FOC value of textile garments (other than handloom garments) or 3 percent of the FOB value of textile garments (other than handloom garments) or leather garments, as the case may be, or 5 percent of the (c) FOB Value of handloom garments exported during the preceding financial year

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ion to the export product, the Commissioner of Customs, for reasons to be recorded in writing, orders drawal of sample at the time of export to verify such use. 29. If,- (a) the pulp of wood is imported for the manufacture of newsprint, that is to say, paper intended for the printing of newspapers, books and periodicals; and (b) the newsprint manufactured in terms of (a) above is supplied to a newspaper. Explanation.- For the purpose of this condition, newspaper means a newspaper registered by the Registrar of Newspapers for India under the provisions of the Press and Registration of Books Act, 1867 (25 of 1867). 30. If,- (a) The importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, that such imported goods will be used for the purpose specified and in the event of his failure to comply with this condition, he shall be liable to pay, in respect of such quantity of the said goods as is not proved to have bee

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e of said goods for export by that manufacturer and the said manufacturer is registered with the Council for Leather Exports; (b) The total value of goods imported 5[shall not exceed 5%] of the FOB value of leather footwear or synthetic footwear or other leather products, exported during the preceding financial year; (c) The importer produces a certificate from the Council for Leather Exports, certifying the value of exports made during the financial year mentioned in sub-condition (b), and also the value and quantity of goods already imported under this notification during the current financial year. 33. If,- (a) the goods are imported by a manufacturer of handloom made ups or cotton made-ups or man-made made ups for use in the manufacture of said goods for export by that manufacturer and the said manufacturer is registered with the handloom Export Promotion Council or Cotton Textile Export Promotion Council or Synthetic and Rayon Textile Export Promotion Council as the case may be; (

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.; 35. If at the time of importation, the importer produces a certificate from an officer not below the rank of Director to the Government of India in the Marine Products Export Development Authority, in the Ministry of Commerce and Industry, Government of India to the effect that the imported goods are for use in monofilament long line system intended to be used for tuna fishing. 36. If, – (a) the total value of goods imported shall not exceed 1 % of the FOB value of exports of carpets during the preceding financial year; (b) the importer produces a Certificate from Carpet Export Promotion council certifying the value of exports made during the preceding financial year, mentioned in condition(a), and also the value and quantity of goods already imported under this notification during the current financial year. 37. If at the time of importation, the importer,- (1) in all cases excluding the case of the goods at item No. 9 of List 9, produces a valid registration-cum-membership certifi

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sistant Commissioner of State tax, as the case may be, having jurisdiction over the factory manufacturing the goods, to the effect that the said goods have been used for the aforesaid purpose; and (d) he shall pay, in the event of his failure to comply with the conditions above, an amount equal to the difference between the duty leviable on the imported goods but for the exemption under this notification and that already paid at the time of importation. 38. If the importer produces a certificate from an officer not below the rank of a Joint Director in the Ministry of Information Technology, Government of India, mentioning the technical specifications, description and quantity of the moulds, tools and dies and certifying that they are required for the manufacture of electronic parts and recommending grant of exemption. 39. If the said coins are imported with the approval of the Reserve Bank of India and are utilised for disbursement by the Scheduled bank in accordance with the regulati

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g company or the laboratory attached to it, giving detailed precious metal content in the dore bar; (d) the gold dore bars are imported by the actual user for the purpose of refining and manufacture of standard gold bars of purity 99.5% and above; and (e) the silver dore bars are imported by the actual user for the purpose of refining and manufacture of silver bars of purity 99.9% and above. 41. If,- 1. (a) the duty is paid in convertible foreign currency; (b) the quantity of import does not exceed ten kilograms of gold and one hundred kilograms of silver per eligible passenger; and 2. the gold or silver is,- (a)carried by the eligible passenger at the time of his arrival in India, or (b) the total quantity of gold under items (i) and (ii) of Sr. No. 356 does not exceed one kilogram and the quantity of silver under Sr. No. 357 does not exceed ten kilograms per eligible passenger; and (c ) is taken delivery of from a customs bonded warehouse of the State Bank of India or the Minerals an

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ort visits 42. If,- (1) zinc metal is imported within one year of the date of export of zinc concentrate out of India; and (2) sufficient evidence exists to establish that the zinc metal, which is imported has in fact been obtained out of toll smelting or toll processing of zinc concentrate exported out of India. Explanation.- On the imports referred to in condition (1) above, the duty shall be leviable as if the value of the said metal were equal to the aggregate of- (i) the toll smelting or toll processing costs, as the case may be, that is to say,- (a) labour charges; (b) cost of materials (other than the cost of goods exported out of India) used in such toll smelting or toll processing; and (c) any other charges which are payable in connection with the toll smelting or toll processing abroad; and (ii) the insurance and freight charges, both ways. 43. If,- (1) the dies for drawing metal, acquired in exchange, are imported within one year of the date of exportation of similar dies ou

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t the power transmission project has been approved and an officer not below the rank of the Deputy Secretary to the Government of India in the Ministry of Power recommends, in each case, the grant of the aforesaid exemption to the goods for such project; (b) in other cases, an officer not below the rank of the Chief Engineer of the concerned Power Transmission Board or Corporation in a State certifies that such power transmission project has been approved and an officer not below the rank of the Secretary in a State Government concerned dealing with the subject of power or electricity recommends, in each case, the grant of the aforesaid exemption to the goods for such project; (ii) in all cases, the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the said goods shall be used for the purpose specified above and in the event of his failure to use the goods for power transmission, he s

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f goods in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962); and (b) a certificate is produced in each case to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from a duly authorised officer of the Assistant Commissioner of Customs, as the case may be, from a duly authorised officer of the Directorate General of Hydrocarbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for the purposes of off-shore oil exploration or exploitation. 48. If,- (a) the goods are imported by,- (i) the Oil and Natural Gas Corporation or Oil India Limited (hereinafter referred to as the licensee ) or a sub-contractor of the licensee and in each case in connection with petroleum operations to be undertaken under petroleum exploration licenses or mining leases, as the case may be, granted by the Government of India or any State Government on nomination basis; or (ii) a

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ctober, 2015 in terms of the Marginal Field Policy, as the case may be; (b) where the importer,- (i) is a licensee, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations referred to in sub-clause (i) of clause (a) and have been imported under the licences referred to in that sub-clause; (ii) is a contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, the following, namely:- (1) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the im

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of importation, the following, namely:- (i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for :- (1) petroleum operations referred to in sub-clause (i) of clause (a) and have been imported under the licenses or mining leases, as the case may be, referred to in that sub-clause and containing the name of such sub-contractor, or (2) petroleum operations referred to in sub-clause (ii) of clause (a) and have been imported under the contract referred to in that sub-clause and containing, the name of such sub-contractor, or (3) petroleum operations or coal bed methane operations, as the case may be, referred to in sub-clause (iii) of clause (a) and have been imported under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy, as the case may be, and containing the nam

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anies and a Foreign Company or Companies, that no foreign exchange remittance is made for the import of such goods undertaken by the sub-contractor on behalf of the Foreign Company or Companies: Provided that nothing contained in this sub-clause shall apply if such sub-contractor is an Indian Company or Companies; (d) where the goods so imported by the licensee or a sub-contractor of the licensee, or the contractor or a sub-contractor of the contractor are sought to be transferred, the importer produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of such transfer, the following, namely:- (1) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods may be transferred in the name of another sub-contractor of the licensee or another licensee or a sub-contractor of such licensee, or another s

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exploration license or mining lease, as the case may be, granted by the Government of India or any State Government on nomination basis, that no foreign exchange remittance is made for the transfer of such goods undertaken by the transferee on behalf of the licensee or lessee, as the case may be; (II) in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the transfer of such goods undertaken by the transferee on behalf of the Foreign Company or Companies, as the case may be: Provided that nothing contained in this sub-clause shall apply if such transferee is an Indian Company or Companies. (e) where the goods so imported are sought to be disposed of, the importer or the transferee, as the case may be, may pay the duty of customs which would have been payable but for the exemption

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for each quarter in the third year at the rate of 2.5 per cent.; and (iv) for each quarter in the fourth year and subsequent years at the rate of 2 per cent., subject to the maximum of 70 per cent. 49. If the importer at the time of importation,- (a) furnishes in all cases a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy (MNRE) recommending the grant of this exemption and in the case of the goods at (2) to (5), the said officer certifies that the goods are required for the specified purposes; and officer certifies that the goods are required for the specified purposes; and (b) furnishes an undertaking to the said Deputy Commissioner or Assistant Commissioner to the effect that,- (i)in the case of wind operated electricity generators upto 30 KW or wind operated battery chargers upto 30 KW, he sha

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e required for the aforesaid projects, by an officer not below the rank of a Deputy Secretary in the Ministry of Environment and Forests. 51. 1) If an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Fertilizers,- (i) certifies that the scheme for renovation or modernization as the case may be, of the fertilizer plant has been granted techno-economic clearance by the said Department; (ii) recommends, in each case, the grant of exemption under this notification to,- (a)Machinery, instruments, apparatus and appliances, as well as components (whether finished or not) or raw materials for the manufacture of aforesaid items and their components, required for renovation or modernization of a fertilizer plant; and (b)spare parts, other raw materials (including semi-finished material) or consumable stores, essential for maintenance of the fertilizer plant mentioned above (hereinafter referred to as the said goods) for such scheme; and (iii)certif

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vironment and Forests, to the effect that the imported kits or parts thereof are required for the conversion of motor-spirit or diesel driven vehicles into Compressed Natural Gas driven vehicles, or Propane driven vehicles, or Liquefied Petroleum Gas driven vehicles, as the case may be. 53. If,- (i) in the case of a power plant (except a nuclear power plant),- (a) in the case of Central Power Sector Undertakings, the Chairman of the concerned Undertaking or an officer authorized by him certifies that the scheme for renovation or modernization as the case may be, of such power plant, has been approved and an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Power recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme; (b) in other cases, an officer not below the rank of the Chief Engineer of the concerned State Electricity Board or State Power Utility certifies that the scheme for renovation or modernizati

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he shall pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation. 54. If,- (a) in the case of small hydel power generation plants upto 3 MW station capacity, an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of New and Renewable Energy (MNRE) certifies the quantity, description and technical specifications of raw materials and parts required to be imported for the manufacture and supply of machinery and equipment to the said hydel power generation plant and recommends the grant of this exemption to the imported goods; (b) in the case of nuclear power generation plant, an officer not below the rank of a Deputy Secretary to the Government of India in the Department of Atomic Energy certifies the quantity, description and technical specifications of raw materials and parts required to be imported for the manufacture

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orted for the manufacture and supply of machinery and equipment to the said power generation plant and an officer not below the rank of a Secretary in the State Government concerned dealing with the subject of power or electricity recommends, in each case, the grant of the aforesaid exemption to the goods for such scheme; and (iii) in all cases, the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall be used for the purpose specified above and in the event of his failure to use the goods for the purpose specified, he shall pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption under this notification and that already paid at the time of importation. 55. If imported by a person licensed by the Department of Telecommunications of the Government of India for the purpose of providing basic telephone service,

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ion shall be applicable to that portion of C.I.F. value of the specified cameras, lenses and other goods, which does not exceed one lakh rupees; and (iii) if the importer gives an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time and place of importation to the effect that the said goods shall remain in his possession, control and use and shall not be sold or parted with for a period of two years from the date of importation. 59. (i) If the importer produces a certificate from an officer not below the rank of a Deputy Principal Information Officer in the Press Information Bureau in the Ministry of Information and Broadcasting to the effect that the importer is an accredited journalist, and that the importer has not availed, on any occasion in the previous two years, exemption under this notification or the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2012- Cus

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e tax or the Assistant Commissioner of State tax, as the case may be, for the units registered with respective Goods and Services Tax , and from an independent Chartered Engineer, for the units not registered with the Goods and Services Tax is produced before the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, at the Port of importation; and (c) the goods imported are not transferred or sold for a period of seven years from the date of installation; (ii) If, – (a) the goods are imported for use in the manufacture of commodities; (b) the total value of goods imported does not exceed 25 per cent. of the FOB value of exports made during the preceding financial year; (c) the importer produces a certificate from the Joint Director General of Foreign Trade in the Ministry of Commerce of the Government of India, certifying the value of exports made during the financial year mentioned in clause (b) above, and also the value and quantity of goods alr

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porter produces a certificate from the Joint Director General of Foreign Trade in the Ministry of Commerce in the Government of India, certifying the value of exports made during the financial year mentioned in clause (b) above, and also the value and quantity of goods already imported under this notification during the current financial year; (d) the imported goods are installed in the said Research and Development wing of the importer within six months from the date of importation and certificate from the jurisdictional Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, for the units registered under the respective Goods and Services Tax Acts and from an independent Chartered Engineer, for the units not registered with the Goods and Services Tax is produced before the Assistant Commissioner of Customs or deputy Commissioner of customs, as the case may b

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he case may be, at the time of importation to the effect that – (a) the said spares shall be used for the purpose specified above; and (b) he shall pay on demand in the event of his failure to comply with (a) above an amount equal to the difference between the duty leviable on the said spares but for the exemption under this notification and that already paid at the time of importation. 63. If,- (1) the spinnerettes acquired in exchange, are imported, within one year of the date of exportation of spinnerettes out of India; and (2) no drawback of duty has been paid on the occasion of their export. Explanation.- On the imports referred to in condition (1) above, the duty would be leviable as if the value of the said spinnerettes were equal to- (i) the cost of such exchange, that is to say, the aggregate of – (a) labour charges; (b) price charged for that quantity of gold, platinum and rhodium, if any, which is in excess of the respective quantity of gold, platinum or rhodium contained in

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harges, both ways. 65. If the importer produces a certificate from an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Home Affairs that the imported goods are required for call interception and monitoring, to be used by authorized security agencies. 66. If an accredited representative of the foreign film unit or the television team executes a bond in such form and with such surety as may be acceptable to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, binding himself to pay on demand an amount equal to the duty leviable on such equipment and cameras if the same are not placed under customs control for re-export within a period of three months or such extended period as the said Deputy Commissioner or the Assistant Commissioner may permit, after clearance for home consumption. 67. If, – (a) the duties of customs leviable on the specified equipment, raw films and tapes had been paid at the time

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total value of the parts imported under this exemption does not exceed one thousand rupees; (c) the importer, i.e. the Licensed amateur radio operator, at the time of clearance, produces a certificate from an officer not below the rank of an Assistant Wireless Adviser to the Government of India in the Ministry of Communications to the effect that the wireless apparatus, accessories and parts in respect of which this exemption is claimed are within the value limit specified above, and also recommending the grant of this exemption. Explanation.- licensed amateur radio operator means a person duly authorised under the Indian Wireless Telegraphs (Amateur Service) Rules, 1978, made under sections 4 and 7 of the Indian Telegraph Act, 1885 (13 of 1885). 69. If the importer, at the time of importation furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that,- (a) the imported goods shall be used for the spec

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imported by a newspaper establishment registered with the Registrar of Newspapers for India appointed under section 19A of the Press and Registration of Books Act, 1867 (25 of 1867); and (b) the importer at the time of import produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, – (1) a certificate issued by the Registrar of Newspapers for India recommending the grant of exemption under this notification; and (2) an undertaking to the effect that the imported goods shall remain in his possession, control and use and shall not be sold or parted with for a period of five years from the date of importation and in case the said goods are sold thereafter, the sale shall be subject to the permission granted by the Registrar of Newspapers for India. 72. If the importer, at the time of import, is registered with the Indian Renewable Energy Development Agency or any State Nodal Agency notified for the purpose by the Ministry of New and

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anufacture or servicing of aero planes, gliders, helicopters or simulators of aircraft. Explanation. – Parts of aero planes, gliders, helicopters or simulators of aircraft shall include engines, engine parts, wireless transmission apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearings and other parts. 75. If,- (A) imported by units approved by Director General of Civil Aviation in the Ministry of Civil Aviation, for maintenance, repair, or overhauling of- (a) aircraft registered in India; or (b) aircraft not registered in India, which are brought into India for the purpose of flight to or across India, or for the purpose of maintenance, repair or overhauling and which are intended to be removed from India within six months or for such periods as extended by the Director General of Civil Aviation, as the case may be; or (c) aircraft components or parts, including engines of aircrafts; (B) the importer submits documents duly certified by the Director G

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aforesaid purposes, within a period of three years from the date of importation thereof or within such extended period as that Commissioner, on being satisfied that there is sufficient cause for not installing, using or consuming as the case may be, for the aforesaid purposes within the said period, allow. 76. (a) If, imported for maintenance, repair or overhauling of aircraft, not registered or intended to be registered in India, but to be removed from India within six months or as extended by the Director General of Civil Aviation in the Ministry of Civil Aviation; and (b) carries passengers in the flight at the beginning and end of the stay period in India, but undertakes no commercial flights during the stay period. 77. If the components or parts, including engines, of aircraft of heading 8802, is imported for maintenance, repair or overhauling by units approved by the Director General of Civil Aviation in the Ministry of Civil Aviation for the said purpose and such components or

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hat the ground equipment, covered under item (c) of column (3) of S.No.539 of the Table, imported for testing the satellites or pay-loads shall be re-exported within a period of six months from the date of their importation or such extended period as the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, may allow, and in the event of failure to comply with the same, he shall pay on demand an amount equal to the difference between the duty leviable on such goods but for the exemption under this notification and that already paid at the time of importation. 79. 75. If, – (i) imported by an operator or on behalf of the operator, for operating scheduled air transport service or scheduled air cargo service, and such aircraft is used for operating the scheduled air transport service or the scheduled air cargo service, as the case may be; or (ii) the said aircraft is not registered or not intended to be registered in India, and brought into India for

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rted by,- (i) the Aero Club of India, New Delhi, recognized as a National Sports Federation by Ministry of Youth Affairs and Sports, Government of India; or (ii) a Flying Training Institute approved by the competent authority in the Ministry of Civil Aviation; and (b) the importer has been granted approval by the competent authority in the Ministry of Civil Aviation to import aircraft for use in imparting training; and (c) the importer furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation that:- a. the said aircraft shall be used for the specified purpose only and he shall pay on demand, in the event of his failure to use the imported aircraft for the specified purpose, an amount equal to the duty payable on the said aircraft but for the exemption under this notification; b. the aircraft imported under this concession shall not be sold/transferred to an entity other than a flying training inst

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undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation that:- a. the said aircraft shall be used only for providing non- scheduled (passenger) services or non-scheduled (charter) services, as the case may be; and b. he shall pay on demand, in the event of his failure to use the imported aircraft for the specified purpose, an amount equal to the duty payable on the said aircraft but for the exemption under this notification. Explanation.- (1) for the purposes of this entry,- (a) operator means a person, organization, or enterprise engaged in or offering to engage in aircraft operation; (b) non-scheduled (passenger) services means air transport services other than Scheduled (passenger) air transport services as defined in rule 3 of the Aircraft Rules 1937. (c) non-scheduled (charter) services mean services provided by a non-scheduled (charter) air transport operator , for charter or hire of an aircraft to an

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ecutes a bond, in such form and for such sum as may be specified by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, binding himself to pay that sum if the re-export does not take place within the period specified under condition (b) above. 83. If,- (a) the importer maintains a proper account of import , use and consumption of the specified goods imported for the purpose of repairs of ocean going vessels and submits such account periodically to the commissioner of customs in such form and in such manner as may be specified by the said commissioner; (b) the importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs, binds himself to pay on demand an amount equal to the duty leviable on the spares and consumables, as are not proved to the satisfaction of the said commissioner to have been used or otherwise consumed for the aforesaid purpose, within a period of one year from the date

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lvage ships ; and (iv) Oil rigs , drilling ships and jack-up rigs. 84. If the vessels and other floating structures are intended to be broken up after their importation, the importer shall present a fresh bill of entry to the Commissioner of Customs, and thereupon such goods shall be chargeable with the duty which would be payable on such goods as if they were entered for home consumption, under section 46 of the Customs Act, 1962 (52 of 1962), on the date of the presentation of such fresh bill of entry, for the purposes of break-up of such goods. 85. If any of the goods manufactured from the imported raw materials and parts are subsequently intended to be broken up, a fresh bill of entry in respect of such manufactured goods shall be presented to the Commissioner of Customs and thereupon these goods shall be chargeable with the duty which would be payable as if such manufactured goods had been imported and entered for home consumption, under section 46 of the Customs Act, 1962 (52 of

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eneral of Health Services of the Government of India or the Ministry of Health and Family Welfare in the Government of India, or from the State Government, the Union terrritory Administration or the Local Authority running or controlling that hospital, as the case may be, to the effect that the said hospital falls in any of the categories specified at (a) above; and (c) the head of the hospital certifies in each case that the hospital equipment is meant for use in the hospital and is essential for running or maintenance of the hospital. Explanation.- Hospital includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic and Maternity Home, which renders medical, surgical or diagnostic treatment. 88. If the importer at the time of importation, – (a) produces a certificate from the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, in each case, in the Form below; or (b) furnishes an undertaking acceptable to the Dep

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er of Customs, as the case may be, a certificate from an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Mines to the effect that the said goods are required for the specified purpose. 90. If,- (a) where the importer is the Government of India or a person authorised by that Government, or the goods are shipped on the order of a Department of that Government and are appropriated under such order at the time of shipment, for use in anti-smuggling operations, he produces, at the time of importation, a certificate from the Under Secretary to the Government of India in the Department of Revenue to the effect that the said goods are intended for the aforesaid use; (b) where the importer is a Police Force of a State or a Union territory or the Central Reserve Police Force, the National Security Guard or the Special Protection Group and the said goods are imported for bomb detection or disposal purposes, he produces, at the time of importation, a cer

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faces of the Department of Youth Affairs and Sports, Government of India; (b) the importer, at the time of import – (1) produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the said Department certifying that the import of the said tracks and surfaces is under the Scheme for Laying Synthetic Tracks and Artificial Surfaces and also recommending the grant of the exemption; and (2) gives an undertaking to the effect that the equipment imported for installation of the said tracks and surfaces shall be re-exported within a period of six months from the date of importation, and in the event of failure to comply with the same he shall pay on demand an amount equal to the difference between the duty leviable on such goods but for the exemption under this notification and that already paid at the time of importation. 93. If,- (a) the go

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orts are required to be used in a national or international championship or competition to be held in India or abroad. 95. If an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power certifies that:- (i) the power purchasing State has constituted the Regulatory Commission with full powers to fix tariffs; (ii) the power purchasing states shall undertake to carry out distribution reforms as laid down by Ministry of Power. 37[(a) In case of imports for a project for which certificate regarding Mega Power Project status issued by an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Power is provisional, the importer furnishes a security in the form of a Fixed Deposit Receipt or Bank Guarantee from any Scheduled Bank for a term of one hundred and twenty-six months in the name of the President of India for an amount equal to the duty of customs payable on such imports but for this exemption, to the Deputy

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e, description and specifications of the imported goods are certified by the Chief Executive Officer of such project. 96. (a) In the case of imports by the constituent units of the Department of Atomic Energy, the quantity, total value, description and specifications of the imported goods are certified by an officer not below the rank of a Joint Secretary to the Government of India in the Department of Atomic Energy. (b) In the case of imports by a Central Public Sector Undertaking, the quantity, total value, description and specifications of the imported goods are certified by the Chairman and Managing Director of the said Central Public Sector Undertaking; 97. The LNG facility is certified by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Power as being an integral part of the said power project of M/s Ratnagiri Gas and Power Private Limited at Dabhol. 98. If the importer, at the time of import, produces to the Deputy Commissioner of

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the concerned Authority in the concerned State Government. 101. If,- (a) the goods are imported by a manufacturer, for use in the manufacture of sports goods for export by that manufacturer and the manufacturer is registered with the Sports Goods Export Promotion Council ; (b) the total value of specified goods imported in a year shall not exceed 3 % of the FOB value of sports goods exported by the manufacturer during the preceding financial year; (c) the importer produces a certificate from the Sports Goods Export Promotion Council certifying the value and quantity of exports made during the preceding financial year mentioned in sub-condition (b); and also the value and quantity of goods already imported under this notification during the current financial year. 7[102 The importer, by the execution of bond, in such form and for such sum as may be specified by the Commissioner of Customs, binds himself,- (i) to pay Integrated tax leviable under section 5(1) of the IGST Act, 2017 on su

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specifications) are supplied by United Nations International Children's Emergency Fund (UNICEF), Red Cross or an international organisation and are required for Central Government/State Government sponsored immunisation programmes; and (2) furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall be used for the above purpose and he shall pay, on demand, in the event of his failure to use the imported goods for the above purpose, an amount equal to the difference between the duty leviable on such quantity of the imported goods but for the exemption under this notification;] 26[104 If the importer at the time of import- (a) the goods are imported by an individual for personal use; (b) it is certified in the Form below, by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi, Director of Health Services of the State Govern

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llip;….…….……. (quantity) for treatment period ………(months) and exemption from the payment of IGST is recommended. Signature with date of Director General / Deputy Director General / Assistant Director General, Health Services, New Delhi or Director of Health Services or District Medical Officer/Civil Surgeon] List 1 (See Sr.No.104 of the Table) 1) Breadcrumbs 2) Batter 3) Flavouring Oil 4) Food Colours 5) Monosodium Glutamate 6) Flavouring extracts, and sauces 7) Pre-formed HIPS Containers 8) Polyurethane and Polystyrene containers meeting buyers requirements 9) Printed Plastic Pouches for Packing buyers brand 10) Food grade Phosphates 11) Food tenderizers 12) Food enzymes 13) Food marinates 14) Starch (Wheat/non-wheat)/Pre-gelatinized Starch 15) Sucrose 16) Sodium Chloride 17) Seasoning Salts/acids such as sodium carbonate, potassium hydrogen tartrate 18) Oleoresins/spice extract 19) Natural Edible gum 20) Anti-oxidants, BHT/EDTA/

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mycin powder 20) Lincospectin (bulk drug lincomycin spectinomycin 1:2) 21) Maduramicin ammonium/haduramycin ammonium 22) Monensin granulated (coban premix) 23) Ovaprim gonadotropin releasing hormones (GnRH) analogue with domperidone 24) Pleuromutilin 25) Pregnant mare serum (PMSG) 26) Prostaglandin F2 alpha 27) Prostaglandin 28) Prostaglandins (PgF2 alpha) 29) Robenidin HCl 30) Salinomycin 12% 31) Tiamulin hydrogen fumarate 32) Tiamulin hydrochloride 33) Tylan premix 34) Tylosin tartarate/ tylosin phosphate 35) Vaccine for fish 36) Virginiamycin 37) 4-hexyl resorcinol List 3 (See S. No 166 of Table) 1) Amikacin 2) Amphotericin-B 3) Amrinone 4) Aprotinin 5) Baclofen 6) Bleomycin 7) Busulphan 8) BCG vaccine , Iopromide,Iotrolan 9) Chlorambucil 10) Chorionic Gonadotrophin 11) Clindamycin 12) Cyclophosphamide 13) Dactinomycin 14) Daunorubicin 15) Desferrioxamine 16) Dimercaprol 17) Disopyramide phosphate 18) Dopamine 19) Eptifibatide 20) Glucagon 21) Hydroxyurea 22) Isoprenaline 23) Isoflu

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rinone Lactate 60) Methoxy Isobutile Isonitrile (MIBI) 61) Haemophilus Influenzae Type b Vaccine 62) Mycophenolate Sodium 63) Verteporfin 64) Daclizumab 65) Ganciclovir 66) Drotrecogin alfa (activated) 67) Eptacog alfa activated recombinant coagulation factor VIIa 68) Muromonab CD3 69) Japanese encephalitis vaccine 70) Valganciclovir 71) Low molecular weight heparin 72) Efavirenz 73) Emtricitabine 74) Azathioprine 75) Antinomycin D 76) Cytosine Arabinoside (Cytarabine) 77) Vinblastine Sulphate 78) Vincristine 79) Eurocollins Solution 80) Everolimus tablets/dispersible tablets 81) Poractant alfa 82) Troponin-I whole blood test kit 83) Blower/mister kit for beating heart surgery 84) Fluoro Enzyme Immunoassay Diagnostic kits 85) Tablet Telbivudine 86) Injection Exenatide 87) DTaP-IPV-Hib or PRP-T combined Vaccine 88) Pneumococcal-7 Valent Conjugate Vaccine (Diphtheria CRM197 Protein) 89) Injection Thyrotropin Alfa 90) Injection Omalizumab 91) Abatacept 92) Daptomycin 93) Entacevir 94) Fon

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ormal Human Immunoglobulin 5) Anti-human lymophocyte immunoglobulin IV 6) Anti-human thymocyte immunoglobulin IV 7) Anti-Pertussis Normal Human Immunoglobulin 8) Anti-Plague serum 9) Anti-Pseudomonas Normal Human Immunoglobulin 10) Basiliximab 11) Beractant Intra-tracheal Suspension 12) Blood group sera 13) Botulinum Toxin Type A 14) Burn therapy dressing soaked in gel 15) Bovine Thrombin for in vitro test for diagnosis in Haemorrhagic disorders 16) Bovine Albumin 17) Bretyleum Tossylate 18) Calcium Disodium Edetate 19) Carmustine 20) Cesium Tubes 21) Calcium folinate 22) Cholestyramine 23) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate) 24) Cobalt-60 25) Corticotrophin 26) Cyanamide 27) Diagnostic Agent for Detection of Hepatitis B Antigen 28) Diagnostic kits for detection of HIV antibodies 29) Diphtheria Antitoxin sera 30) Diazoxide 31) Edrophonium 32) Enzyme linked Immunoabsorbent Assay kits ELISA KITS 33) Epirubicin 34) Fibrinogen 35) Floxuridin

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ormal Human plasma 66) Normal Human immunoglobulin 67) Nuclear magnetic resonance contrast agent 68) Normal Human serum Albumin 69) Penicillamine 70) Pentamidine 71) Penicillinase 72) Poliomyelitis vaccine (inactivated and live) 73) Potassium Aminobenzoate 74) Porcine Insulin Zinc Suspension 75) Prednimustine 76) Porcine and Bovine insulin 77) Purified Chick Embryo Cell Rabies Vaccine 78) Pyridostigmine 79) Pneumocystis carinii IF kits 80) Prostaglandin E 1 (PGE1) 81) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L.H., FSH and Digoxin) 82) Radioisotope TI 201 83) (a) Rabbit brains thromboplastin for PT test (b) Reagent for PT tests (c) Human Thrombin for TT tests 84) Rabies immunoglobulin of equine origin 85) Sevoflurane 86) 20[Rocuronium Bromide] 87) Septopal beads and chains 88) Sodium Arsenate 89) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones 90) Solution of Nucleotides and Nucliosides 91) Specific Desensitizi

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vinyl chloride-vinyl acetate copolymer 10) UV resin 1 & 2/Ribbon matrix 11) Nylon-12 / Ether Ester Elastomer 12) Coloured Nylon 12/ Nylon 11/Ether Ester Elastomer 13) Elongated polyethylene tape 14) Polyester tape/Water blocking tape 15) Nylon thread/water swellable yarn 16) Polyethylene cord 17) Biaxily oriented nylon tape 18) Silica tube / rod, other than preform 19) Aramid Yarn 20) Impregnated Glass fibre reinforcement (Glass rovings) 21) Rip Cord 22) Nylon 11 23) Low smoke zero Halogen compound for sheathing 24) Glass yarn / Rovings 25) Complex high molecular weight resin in acrylate solution 26) Acrylated monomers 27) Photoinitiater 28) Tert Butyl perbenzoate 29) Zinc soap of long fatty acid mixture 30) Modified polypropylene 31) thylene acrylic acid (EAA)/Vinyl ester List 6 (See S.No.168 of the Table) 1) Glass yarn / Rovings 2) UV resin 3) Complex high molecular weight resin in acrylate solution 4) Acrylated monomers 5) Photoinitiater 6) Tert Butyl perbenzoate 7) Zinc soap o

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n, Fluorine, Argon 7) Vaccum pumps of capacity upto 20 litres per minute 8) Quartz and Special glasses 9) Non linear crystals 10) Electro- optic and Acousto- optic switches 11) Special materials, namely, High purity gases, Kovar, Alumina and Zirconia fibres, Recrystallised Alumina Tubes, Optical polishing materials, Optical cleaning material, Dyes and Pitch for optical polishing 12) Optical filters List 8 (See S.No. 331 of the Table) PARTS, CONSUMABLES AND OTHER ITEMS 1) Leather, plastic, rubber coco board, masonite board or plastic board, heels with or without rubber/PVC top lift 2) Toe caps and counters for leather footwear 3) Insoles or midsoles and sheets therefor 4) Welts made from leather or plastic 5) Shoes eyelets 6) Felt sleeves 7) Heel tips 8) Unit soles with or without heels 9) Stamping wheels 10) Patterns for leather footwear 11) Plastic or nylon tipped hammers 12) Plastic, PVC or nylon lasts with or without steel hinges 13) Clicking boards for leather machinery 14) Harness

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sulphated / oxidised / chlorinated cod oil or sulphonated / sulphated / oxidised / chlorinated neats foot oil or sulphonated / oxidised / chlorinated fish oil or mixtures thereof 33) Pigment finishes for leather 34) Aluminium tanning agents, oil tanning agents, zirconium tanning agents, basic chrome sulphate 35) Polishes, creams and similar preparations for footwear or leather 36) Casein, resin (other than acrylic resin) and polyurethane binders 37) Slip agents of heading 3208 38) Lacquer and lacquer emulsion of heading 3208 39) Preservatives of heading 2942 40) Synthetic fat liquors (with or without hydrocarbons), non-ionic fat liquors, and mixtures thereof 41) Fatty oil or pull up oil 42) Syntans 43) Solvent soluble dye Mordant Brown of Hue No.79 44) Solvent soluble dye Acid Brown of Hue Nos. 75, 76, 97, 98, 126, 127, 144, 159, 160, 161, 162, 165, 188, 191, 194, 196, 214, 237, 256, 265, 268, 270, 282, 290, 298, 303, 310, 321, 322, 349, 355, 358, 359, 360, 362, 365, 373, 387, 396, 40

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Solvent soluble dye Direct Green of Hue No. 66 List 9 (See S. No. 331 of the Table) OTHER PARTS, CONSUMABLES AND ITEMS 1) Formulations containing either Thio Cyano Methyl Thio Benzothiazole (TCMTP) or Para Chloro Meta Cresol (PCMC) or both; Self basifying chrome tanning agents 2) Penetrators 3) Stamping foil in strips of width not exceeding 6 inches 4) Eyelets, hooks, rings, all type locks including magnetic locks, push clips, metal handle, key chain holder, corners, puller, fancy caps, clamps, decorative rivets, decorative fittings and logos, handle holders, studs, sockets, hinges, buckles, metal frames, tacks and washers 5) Buttons, press-fasteners and snap-fasteners falling under heading 9606 6) Magnetic buttons 7) Abrasive sheets falling under sub-heading 680520 8) Shanks and welts falling under headings 7326 and 6406 respectively 9) The following chemicals for the manufacture of leather chemicals :- I. Phenol II. Naphthalene III. Paraffin wax IV. Dicarboxylic acid and mixtures the

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igh temperature application 9) 765 KV Polymer Long Rod Insulators 10) Emergency Restoration System (ERS) for extra-high voltage transmission Line 11) Overhead Optical Ground Wire (OPGW), including hardware and accessories such as Vibration Damper, Joint Box, Suspension and tenslon clamps 12) High Voltage DC Divider and CT 13) High Voltage DC Reactor 14) High TRV Circuit Breaker for High Voltage DC application 15) Protective Spark Gap and Damping Equipment for Thyristor Controlled Series Compensator (TCSC)/ Fixed Series Compensator (FSC) 16) Thyristor Controlled Series Compensator (TCSC)/ Fixed Series Compensator (FSC) MOV for Series Compensation 17) Optical Current Transformer 18) 400 KV Extra High Voltage Cables 19) Gas Insulated Switchgear equipment for 220 KV and above 20) Thermo Vision Camera 21) On-line Puncture insulator detector 22) Hot line Kits and Tools for transmission line live maintenance 23) Hot line washing equipment for insulators List 11 (See S.No. 399 of the Table) Te

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merization equipment, including pre-crystalliser, crystalliser and rotary feeders (g) Process control equipment, including viscosity measuring equipment (Viscometer) and, Distributed control system (h) Atomic absorption spectrometer, X-ray fluorescence spectrometer (i) Extraction tower with accessories like centrifugal dehydrator and blower (j) Chip conveying system and accessories like blowers, filters and rotary and screw feeders (k) Solid State polymerization system including blowers and nitrogen plant (l) Crushing and melting system for caprolactum (m) V.K. Tube (n) Screw Feeder (o) Centrifugal dehydrator (p) Drying Tower (q) Circulating Blower (r) Fuel Oil Bowler 2) Machinery for synthetic fibre plant: (a) Spinning equipment, including manifold spinning beams, pre-heating ovens and finish applicators (b) Polymer transfer line, including extruder, color blender and continuous polymer filter (CPF); polymer valves (c) Draw-off equipment, including take-up equipment, thread cutters an

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, refractometer, conductivity meter : 3) Machinery for synthetic filament yarn plant : (a) Spinning equipment, including manifold, spinning beams and pre-heating ovens (b) Polymer transfer line, including extruder, color blender and continuous polymer filter (CPF) (c) Take-up equipment, including take-up frames, oil application unit, godet rollers, yarn guides, thread cutters and aspirators, lace-up/suction gun, take-up and draw winders (d) Packing and automation equipment, including automatic doffers, automatic bobbin storage and handling system (e) Draw texturising machine, including creel, intermingling jets, ceramic guides, doffers (f) Textile laboratory equipment for yarn testing, including automatic tensile tester, projection microscope, denier skein reel, entanglement tester, denier auto count, dynafil, uster tester, online finish checking instrument 4) Other capital goods for synthetic fibre/yarn industry: (a) Spin draw winding machine (b) Spindles (c) Yarn guides (d) PSM Rings

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l pick up analyzer (f) Automated titrator (g) Textile laboratory equipment for testing of fiber properties such as denier, tenacity, elongaton, spinning fault, UV value and microscope with fibre imaging system 8) Machinery for Viscose Rayon Filament Yarn/ Rayon Tyre Yarn: (a) Twin rolls press (b) Ageing Drum Hopper (c) Blowers and Fans for Alkali Cellulose Transport system (d) Slorry Pumps including VFDs (e) Automatic Pulp handling system (f) Simplex/Churn (g) Plate and Frame Filter Press (h) Viscose Pumps (Gear/Screw Pumps including VFDs) (i) Evaporator (j) Heat Exchager- Hastalloy Plate and Frame Type (k) Crystallizer (l) Vacuum System – Ejectors, Boosters, Vacuum Pump and Vacuum Filter (m) Auto bagging and weighing system (n) Sand Filters (o) Centrifugal Pumps including VFDs (p) Pot Spinning Machine (q) Spinning Pots and Pot Motors (r) Metering Gear Pumps for Viscose (s) Automatic cake wrapping system (t) Air Splicer for Knotting Yarn (u) Automation for Cone Weighing and Cone Doffin

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removal system (xvi) Automatic bale handling system (xvii) Bale inspection system (xviii) Automatic candle filters for spin bath filtration (xix) Dry condensing system for low pressure vapour removal in evaporators, crystallisers and viscose deaerators (xx) Low temperature multi effect distillation (LT-MED) system and mechanical vapour compression for effluent treatment by water desalination process (xxi) Electrical protecting devices and relays falling under tariff item 8536 49 00 (xxii) Flame proof motors falling under tariff item 8536 90 90 (xxiii) Process monitoring and control equipment falling under tariff item 8538 10 10 (xxiv) Distributed control system falling under tariff item 8537 10 10 (xxv) Precision gear pumps for highly viscous polymers (xxvi) Hydraulic screen changing type continuous filters for viscous polymers (xxvii) Static mixers for high viscosity polymers (xxviii) High pressure stainless steel micro spinnerettes (less than 80 micron hole size) for high viscosity

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colour fading/marking/drawing machine 11) Laser operated colour spraying machine for garments 12) Needle detector machine 13) Fusing machine 14) Fabric laying machine 15) Computerised cutting machine C. Machinery for manufacture of technical textiles, namely:- 1) Precision coating heads 2) Turret winder and unwinders 3) Coating equipment for scrim fabrics 4) Multi-colour roto gravure printing machine for coated fabrics 5) Printing equipment for sineage for coated or laminated fabrics 6) Grommet fixing machine 7) Ultra sonic, hot air and wedge RF/laser polymetric sealing machine 8) Weatherometer 9) Automatic thickness gauze 10) Puncture resistance 11) Twisting Machines 12) Material Handling system for Twisting Machines 13) Data capture system for Twisting Machines 14) Balancing Equipment for Cable Corder Spindle Motors 15) Shuttle-less looms 16) Reeds for weaving machines 17) Warp defects detection system 18) Parts for Airjet weaving machines 19) Parts for projectile weaving machines 2

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mely:- 1) Automatic Hopper Feeder 2) Greasy Wool Opener 3) Tow-to-Top Converter 4) Automatic/Semi-Automatic Pump Press 5) Ring frame with 50 mm Ring or below PLC/Computer controlled 6) PLC/ Computer Controller Assembly Winding machine 7) PLC/ Computer controlled Two- for Twister/Three-for-one Twister 8) Twisting /covering machine for Lycra Yarn 9) Automatic cleaning machine for Heald, Reeds and drop wires. 10) Electric/ Electronic/ motorized beam trolley with Harness lifting arrangement. 11) Open Width scouring machine/Rope scouring machine 12) Damping unit for fabric conditioning 13) Automatic Weft straightener 14) Shearing machine 15) Continuous crabbing machine 16) Wollen ring frame 17) Fibre/Yarn/Fabric testing equipment namely, Fineness meter, Evenness Tester, Light Fastness Tester, Strength Tester, Length Measurement Tester, Crease Recovery Tester, Projection Microscope, Pilling and Abrasion Tester, Colour Comparator for instant observation of matched shades, Yarn friction and Ha

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/elastane yarn attachment on ring frame for manufacturing core spun yarn 2) Single end warping machine 3) Single end sizing machine 4) Reaching-in machine 5) Humidification plant List 13 (See S. No. 409 of the Table) 1. All types of Refinery Process Units including distillation (CDU, VDU, Condensate Fractionator), thermal cracking (Delayed Coker, Visbreaker, Flexicoker), catalytic cracking (FCC, Hydrocracker), lube processing (Deasphalting, Dewaxing, Solvent Extraction), hydro- desulphurisation/hydrotreating (Naphtha, Diesel, VGO, ARDS, LC Fining, H. Oil), alkylation, isomerisation, catalytic reforming, treating (Merox, Amine), recovery (Propylene, Ethylene, Butane), synthesis (MTBE, TAME), gas concentration plant, bitumen blowing, sour water stripping and extraction (Pentane, Hexane, BTX). 2. All types of Hydrogen Generation, Recovery and Purification Plants, Sulphur Recovery Plants including Tail Gas Treatment Units, with associated components and equipments, including reactors (like

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ms for LPG either supplied separately or as a whole, with component equipments, drivers, instrumentation and control systems, and auxiliaries. 5. All types of Water Handling and Treatment Systems, including sea water intake systems comprising of sea water band screens, Desilting systems for still basin, Sea Water filtration/Chlorination Systems, Desalination plants, Cooling Water Towers, Demineralization plants, Condensate Polishing Systems, Deaerators and Potable Water Systems, and all component equipments, vessels, pumps, vapourisers, condensers, filters, eductors, heat exchangers, drivers, screens, framing structures, gates, instrumentation and control systems, activated carbons, ion exchange resins, resin traps, additive injection systems and auxiliaries (skidded or otherwise) 6. All types of Effluent Solids/Liquids/Gaseous Processing, Handling, Control, Abatement and Disposal Systems, including plate interceptors, dissolved air floatation devices, skimmers, hydrocyclones, clarifie

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gas/oil kids, and including LPG vaporizers, steam superheaters, heat recovery steam generators, electric heaters, FCC flue gas coolers, steam reformers, CO boilers, circulating fluidised bed boiler, auxiliary boilers, process interheaters, thermal reactors, thermal incinerators, coke feeders, limestone feeders, ESP/baghouse filters, alongwith associated instrumentation & control systems, including burner lighting, flame detection and burner management systems. 9. All types of Compressors, including axial, centrifugal, diaphragm, reciprocating, rotary screw and sliding vane type compressors, for gas, air, hydrocarbon and all special services including FCC Power Recovery Trains (PRT), LPG vapour return blowers, with drivers of motor or steam turbine or expansion turbine or engine or gas turbine or hydraulic turbine types, speed governor systems, seal/lube/control oil systems (skidded or otherwise), gear assembly, bearings, barring gears, clutch, couplings, intercoolers, after cooler

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rol systems, anti vibration systems. 12. All types of Agitators and Mixers, including static, jet, dilution types, motor drivers, aeration systems, with instrumentation and control systems. 13. All types of Filters, Screens and Strainers, including backwash, bucket, carbon, cartridge, duplex, pressure / mechanical, rotary, drum, sand, sock/bag, vaccum types, and special FCC net bottoms catalyst filters, screens, strainers, demisters and sea water clarifiers, with instrumentation and control systems. 14. All types of Vaccum Producing Equipments, including ejectors, educators, venturies, with instrumentation and control systems. 15. All types of Materials Separation systems, including cyclones, centrifuges, coalescers, dust collectors, electrostatic precipitators, oily water separators, flocculators, and specialized systems of Crude Oil Desalters, Reactor Cyclones and Regenerator Cyclones for FCC, third Stage Separators and Fourth Stage Cyclone Separators for FCC, with vessel internals,

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utral resistors, heat tracing systems including insulation, microprocessor based process controllers, local control stations, motor control centres, power control centres, HT/LT motors, shock eliminators, HT/LT switch gears, transducers, HT/LT transformers, UPS and variable speed drivers over current protection devices, instrumentation and control systems including load distribution and management systems and auxiliaries, (skidded or otherwise). 18. All types of Materials Handling Equipments including belt or pneumatic conveyors, ducts, hoists, bucket or jib cranes, (with or without gangways), pipe and hoses, funnels, hoppers, disengaging lock hoppers, catalyst addition pots, valves and sampler devices, bagging, weighing and bag stitching systems, weigh bridges, buoy systems for crude oil receipt, pipeline and manifolds with valves, fenders, mooring aids, laser docking systems, product tanker loading facilities, with associated equipments, instrumentation and control systems, and auxil

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se). 22. All types of Pumps, including API or non-API, centrifugal , diaphragm, in-line, jockey, vertical, booster, barrel, gear, Sundyne, screw, ram, reciprocating or submersible types, single stage or multistage types, for petroleum crude or intermediate products or petroleum products and byproducts, water including sea water and boiler feed water, chemicals, slops or sludge services, liquid booster for LPG (cryogenic), with motor or steam turbine or hydraulic turbine or diesel engine drivers, and instrumentation and control systems, auxiliaries, including seals flushes, gear boxes, water cooling harnesses and lube oil consoles. 23. All types of Tanks and Storages, including plate materials, flanges, fasteners, nozzles, fittings and other components for assembly/construction/erection at site, and instrumentations, including relief, breather, and rim vent values, nitrogen blanketing systems, roof drain pipings, rim seals, flame arrestors and automatic tank gauging systems, for oil, hy

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heads, internals, grids, screens, demisters, coalescers, boots, distributors, packing and their supports/fasteners and accessories, for storage, separation, reaction, mixing, decoking, degassing, flashing, draining, blow down, desuperheating, drying, sealing, receiving, surge and interface controlling services, and their appurtenances, instrumentation, insulation and auxiliaries. 26. All types of Reactors, either supplied separately or together, comprising of shells, heads, catalysts, support materials, grids, screens, demisters, coalescers, distributors, packings and supports/fasteners and accessories, for carrying out cracking (FCC Reactor and Spent Catalyst Stripper), coking (Coke Drums), visbreaking, hydrotreating, hydro desulphurization, hydrocracking, catalytic reforming (Platformer), shift, sulphur (Claus), adsorption (CBA, PSA), oxidizing, treating (Merox), regenerating (FCC Regenerator/Combustor), desulphurising reactions, spray and mixing nozzles and their appurtenances, ins

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re, flow speed, temperature and weight, and monitoring systems for ambient air, fugitive emissions, pipelines, speed, stack emissions and vibration. 29. All types of Control Equipments, including ball/butterfly/gate/globe/needle/plug/bellow sealed type control valves, shutdown valves, self actuating, solenoid, on/off, fast acting quarter turn, pressure regulating, breather and pressure/vaccum relief valves, pilot operated safety valves, and valves for specialised services, such as catalyst addition systems and lock hopper control systems. 30. All types of Control Hardware and Software Systems, including Distributed Control Systems (DCS), Emergency Shutdown Systems (ESD), Programmable Logic Controllers (PLC), Security and Access Systems, Terminal Automation Systems, Advanced Process Control (APC) Systems with Real Time Optimizer (RTO), Supervisory Control and Date Acquisition (SCADA) Systems, and Refinery Information Management System (RIMS) with operator panels, computers, date loggers

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e fabrication accessories, spargers, nozzles, plugs, packing glands, rings, flanges, gaskets, supports, pads, manifolds, siphons, shock absorbers, struts, fasteners, mitre/long radius/short radius bends, sockolets, weldolets, spray nozzles, graylock fittings, swagelock/compression fittings, insulating kits, special steam traps, liquid float traps, bellows, flexible hoses, couplings, vent silencers, and speciality items like Teflon sliders, standpipe expansion joints, spring supports/hangers, scraper tees, pipeline and manifolds with valves, cleaning/scraping/monitoring pigs, pig launcher, pig receiver and pig detection system, cathodic protection system with sacrificial anodes and CP monitoring system, with instrumentation and auxiliaries. 34. All types of valves, including ball, butterfly, check, diaphragm, gate, double disc or knife gate,, globe bellow sealed globe, jacketed, plug, through conduit type valves, with manual/gear/motor/hydraulic operations, for oil, water, steam, hydroc

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ferrous or non-ferrous pre-fabricated/semi-fabricated, Plant Structures, including pipe racks, supporting frames, trestles, pipe bridges with pipes pre-installed and pre-insulated. 38. All types of Analyzers, either on-line or off line, for measurement of H2S, Oxygen, NOX, SOX, CO2, CO, hydrocarbon, dew point, density, conductivity, pH, combustible gases, oil in water, vapour pressure, silica, sodium, distillation, flash point, moisture, viscosity and smoke point, and analyzer sampling systems/cubicles, analyzer houses with sample conditioning systems, sample probes/sensors, tubings, HAVC systems, calibration gases cylinders and Drager tubes. 39. All types of Laboratory Equipments, including sampling, quality control and analytical equipments for testing and measurement of various petroleum crude/products/by products quality parameters, and including sample collection equipments, gas/ion chromatograph, CFR engines for octane and cetana number, pulse NMR, spectrophotometers of differen

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annel communication systems, radio telemetry systems, with remote telemetry units, portable units and PC based master telemetry units and antenna systems. 42. Initial charge of all types of catalysts, deslocants, zeolites, activated carbons, clay molecular sleves, used in refining and processing of petroleum crude, petroleum products and by-products. 43. Software Support Systems, including training simulation systems, electronic documentation systems, CAD stations, date tapes, operation/maintenance/safety manuals, scanners, plotters, printers, software including licenses, specifications, drawings, technical literature, and their hardware and software. 44. Special Maintenance Systems, including hydro-jetting tools, pneumatic torque wrenches, EOT/mobile cranes, hoists, grinders, high pressure cleaning systems, induction bending machines, auto welding machines, various welding equipments like girth welding, vertical flux cord, bottom saw, four-side edge preparation, angle rolls, rolling a

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self propelled piling rig with accessories 11) Hydraulically operated rough terrain self propelled 100 tons crane with telescopic boom 12) Hydraulically operated self propelled soil boring equipment with casing pipes for deep earth anchor 13) Automatic asphalt extraction equipment 14) Fully automatic, hydraulically operated, pre-cast segment moulds 15) Hydraulic gantry crane of 100 tonnes capacity for launching truss 16) Tunnel Excavation & Lining Equipment List 15 (See S.No. 412 of the Table) 1) Hot mix plant batch type with electronic controls and bag type filter arrangements more than 120 T/hour capacity 2) Electronic paver finisher (with sensor device) for laying bituminous pavement 7m size and above 3) Kerb laying machine 4) Mobile concrete pump placer of 90/120 cu m/hr capacity 5) Skid steer loaders 6) Drilling jumbos, Loaders, Excavators, Shortcrete machine and 3 stage crushers List 16 (See S. No. 421 of the Table) 1) Telephonic or telegraphic apparatus of the following desc

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te:- Goods specified against item 1(a) is to be imported only by Cellular Mobile Telephone Service Licencees and Universal Access Service Providers List 17 (See S. No. 424 of the Table) 1) Paging control terminal 2) Transmitter controller 3) Paging transmitter 4) Link transmitter/link repeater, monitor receiver 5) Link receiver 6) N+1 Arbitrators for the above, hot standby panel 7) Combiners 8) Automatic monitoring system 9) Network management & control system 10) Integrated ACD/OAP system 11) Isolators 12) Cavity filters 13) Multicouplers 14) Directional power sensors 15) Communication analysers 16) Radio communication test set up, spectrum analyser, field strength meter 17) POCSAG or FLEX encoders 18) Global positioning system 19) Simul cast controller 20) Automatic call distribution equipment/system List 18 (See S. No 425 of Table) 1) Controller (Dispatch) of the following description namely:- (a) Network Controller, Master Controller (b) Line Conditioner for controller (c) Comp

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in site RDM (e) Receiver Voter Module (f) Remote Multiplexer Module (g) Voter Diagnostic Module (h) RDM Test Cable (i) Satellite Power Supply (j) Central demix Module (k) Voter Shell Assembly 7) Field Programming kit- (a) Radio Interface Box (RIB) (b) RIB to Repeater Cable 8) Computer for billing and customer services 9) Short Message Service Hardware 10) Automatic Call Distribution System 11) Transcoders 12) Test equipment 13) Mobile Switching Office (MSO) List 19 (See S. No. 426 of the Table) (1) Micromanipulators (2) Molecular beam expitaxy system (MBE system) (3) Chemical vapour deposition (CVD) system – Low pressure CVD (LP CVD) – Metal organic CVD (MO CVD) (4) High pressure oxidation systems (5) Lithography systems (6) Direct step on wafers / steppers (7) X-ray lithography systems (8) E-Beam mask making system (9) E-Beam direct write system (10) Mask aligners (11) Mask inspection systems (comparators) (12) Wafer scriber or Wafer slicer or Wafer sawing machine or Wafer fractures o

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gen, Oxygen and Argon gases (30) Hydrogen, Oxygen and Nitrogen gas generators and accessories for producing high purity process gases for semiconductor wafer/device manufacture (31) Automatic lead frame loaders for semiconductor devices (32) Mercury probing apparatus and accessories for measuring oxide purity and carrier concentration of semiconductor wafers (33) Parts of mercury probing apparatus (34) Fume scrubbers for toxic process gases used in semiconductor industry (35) Apparatus for profiling and measurement of the surface including topography of semiconductor wafers and /or any layers deposited on it 36) Mass Flow Controllers (MFC) and Source Vaporiser for various process gases used in semiconductor wafer processing 37) RF Generator for Epitaxial Reactors heating 38) Parts of RF Generator 39) Equipment used for quality control namely Burn-in Systems, moisture monitors and parts thereof 40) Tools for Moulding, Cutting, Trimming operations used in the semiconductors manufacture 4

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out the defects 54) Trace Moisture Analyzer / Dew point analyser for measuring moisture contents in PPMS 55) UV light intensity measurement apparatus in semiconductor manufacture 56) Critical Dimension measurement system for Mask making List 20 (See S. No. 427 of the Table) 1. Ferrite parts including memory cores and ferrite magnets 2. Switches with contact rating less than 5 amperes at voltage not exceeding 250 Volts AC or DC 3. 99[Connectors other than those of cellular mobile phones] 4. Microphones /Microphone cartridges 5. Relays of contact rating upto 7 amperes 6. Microwave passive parts 7. (i) Saw filters (ii) Ceramic filter/trap (iii) Delay lines (iv) CRT socket (v) Spark gap 8. Fibre optics and other optoelectronic parts and devices namely, Couplers, Attenuators, 99[Connectors other than those of cellular mobile phones], Splicers, Multiplexers and Demultiplexers 9. Passive optical parts, namely, Microlens and splitters, Micropositioners, Optical filters and gratings and Phase p

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ro-array equipment including scanners, micro-fluidics station, arrayers, bio-analysers, micro-array chips and bio-chips 20) Proteomic Analysers and proteomic lab Systems 21) Flow Cytometer/FACs 22) Protein Purification System 23) Gel Documentation System 24) Enzyme linked immuno SPOT (Elispot) Reader System List 22 (See S. No. 430 of the Table) 1) UV/Visible spectrophotometer, either with PDA and/or kinetics measurement and low bandwidth 2) Preparative chromatographic system 3) Chiral columns and other HPLC columns for specific application 4) X-ray diffraction equipment 5) Capillary electrophoresis 6) Robotic sample processing system 7) Particle size analysers, laser diffraction, lights scattering and photocorrelation spectroscopy types 8) Atomic absorption Spectrophotometer 9) Tensiometer 10) Moisture balance 11) Elemental analyser 12) High Precision Auto titrator 13) TOC Analyser 14) Ion Chromatograph 15) Spectrofluorimeter.Luminescence meter 16) Parenteral particle counting system 1

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tein electrophoresis apparatus (1D/2D), 48) Nucleic acid sequencer 49) Imaging densitometer 50) Fast-protein Liquid Chromatography 51) U.V. Crosslinker 52) Probe Sonicator 53) Sintillation counters (Y and B) 54) CO2 incubator 55) Incubator shakedr for bacterial culture 56) Polymerase chain reaction machine 57) Cell harvestor 58) Speed Vac 59) Hybridizing oven 60) Protein sequencer 61) Confocal microscope 62) Capillary electrophoresis 63) Electroporator 64) Scanning electron microscope 65) Amino acid analyser 66) Peptide synthesizer 67) Phosphor imager 68) Fluorescence activated cell sorter 69) ELISA reader 70) Fermenter 71) Spray drier 72) Protein purification set up 73) Stimulator 74) Two channel organ bath (with two channel recorder accessories) (a) Isotonic transducer (b) Isometric transducer (c) Pressure transducer 75) Plethymsometer 76) Blood pressure monitor 77) Blood pressure manual scanner 78) Auto analyser 79) Biofuge 80) Passive avoidance apparatus with controller 81) Auto st

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Auto lgnition test apparatus. 10) Auto radiography equipment 11) Auto titrator 12) Automatic cover slipper 13) Automatic slide stainer 14) Automatic tissue processor 15) Ball tube distillation apparatus 16) Basic Glove Boxes 17) Basic Orbital and Horizontal Shakers 18) Biolistic (Gene gun) 19) Biological Oxidiser 20) Biopsy punches 21) Blood Cell Counter 22) Blood flow Meter 23) Blood sampling equipments 24) Body composition analysis equipment 25) Bottom Top Dispenser 26) Brookfield viscometer 27) Butane fuel microtorches 28) Cardiac monitors 29) Cell lines 30) Centrifuges and Ultra Centrufuge 31) Chilling incubators 32) Coating Apparatus 33) Crusher (tissue) 34) Crystal/freezing microtone and Ultramicrotone 35) Densitometer 36) Differential Scanning Calorimeter 37) Digital Boiling point/melting point/Freezing point apparatus 38) Digital Cameras 39) Digital pH meter 40) Digital Stroboscope 41) Digital Temperature 42) Controllers 43) Digital theremometer for recording body temperature o

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eed refrigerated research centrifuge 75) High throughput organic synthesizer, High throughput biological screening equipment 76) Hybridizing overn 77) Image Analyzer and Imaging Densitometer 78) Implantable Plant 79) Incubators 80) Inductive coupling plasma equipment 81) Infrared temperature sectos 82) Inhalation chambers with accessories. 83) Inverted microscope with flurosence microscopy with photographic attachment 84) Laser particle size analyzer,Particle shape analyzer, Surface area analyzer 85) Liquid scintillation counter 86) Low Temperature Circulation Bath 87) Micro and Micro soxlet extractors 88) Microscope and Microtome blades disposable 89) Reation colorimeter 90) Otoscopes 91) Peristaltic pumps 92) Phototachometer 93) Polorimeter 94) Porometer and Porosity analyzer 95) Potentiometer 96) Precision vacuum contractor 97) Probe sonicator 98) Protein purification machine 99) Radiodetector, radiommunoassy equipment, Gamma counter for hormonal assay 100) Refractometer and Rotary

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e 13) Industrial Sewing machine 14) Single needle bed drop feed lockstitch machine 15) Single needle lockstitch flat bed machine 16) Single needle flat bed drop feed lockstitch machine with speed more than 3500 stitches per minute 17) High speed twin needle feed lockstitch machine 18) High speed two needle lockstitch machine 19) Computerised multineedle lockstitch/chainstitch machine 20) Single needle lockstitch machine with built in trimmer 21) Blind stitch machine of various models 22) Single needle drop feed chainstitch machine 23) Two needle chainstitch or lockstitch machine 24) Chainstitch overedging machine 25) Two or three needle chainstitch machine 26) Two thread chainstitch for high speed seaming and banding operation with gear driven pulled feed/compount feed of speed 3500 stitches per minute and above. 27) Safety stitch machine 28) Power driven flat bed knitting machine 29) Computerised flat bed knitting machine 30) Power operated flat lock/overlock machine 31) Linking machi

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hine 55) Pocket creasing machine 56) Embroidery machine with 10 heads and above 57) Computerised embroidery machine 58) Printing and curing machine 59) Quilting machine 60) Snap fasterns fixing machine and/or siwa thereof 61) Thread cleaning machine 62) Steam Press 63) Portable boiler for steam press 64) Steam Cabinet 65) Vaccum table 66) Fusing press 67) Dry to Dry cleaning machine 68) Stain/spot removing machine/gun 69) Automatic 25-needle shirring/smoking machine 70) Shirt folding machine 71) Form finisher 72) Collar contour trimmer 73) Spreading machine 74) Shoulder pad attaching machine 75) Shrinkage controlling machines for knitting fabrics 76) Loopdrivers for tubular knitted fabrics 77) Mercerising machines for tubular knitted fabrics 78) Singeing machines for tubular fabrics 79) Pile cutting machines for knitted fabrics 80) Rotating edging machine for fabric rolls 81) Conveyors for garments 82) Garment Calendering machine 83) Tie making machines 84) Labelling machines 85) Layin

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hine 105) Drawing machine for Flax 106) Roving machine for Flax 107) Wet ring frame for Flax 108) Auto winding machine for Flax 109) Continuous spinning machines for Viscose Filament Yarn. 110) Digital electronic frequency inverters for spinning machines including control boards 111) Finishing oil metering pumps with relevant feed system 112) Metering gear pumps for Viscose 113) Portable systems for injection of pigments for viscose dope complete with stirred vessel, metering pumps, instruments and control panel 114) Precious metal spinnerettes including distribution plates (pre- spinnerette) 115) Spin bath degassinag plant by flash evaporation 116) Spin bath backwash filtration system with candle filters 117) Continuous dissolving and homogenisisng system for viscose preparation 118) Contidisk filters for viscose 119) Spinbath heat exchanger in graphite List 25 (See S.No. 432 of the Table) 1) Effluent treatment unit with biopaq reactor, activate sludge process, activated carbon, ultra

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conveyer drying machine (i) Drying range (ii) Float dryer (iii) Loop dryer (iv) Drum dryer (v) Jet dryer (vi) Rapid dryer 17) Compacting Machine 18) Computer controlled HTHP yarn dyeing machine 19) Soft package winders (dye package winders) 20) Automatic dye weighing and dispensing system 21) Open width Tubular inspection machine 22) Fastness testing equipment 23) Shrinkage testing equipment 24) Indigo dyeing range with/without sizing plant 25) Computer colour matching equipment 26) High speed computer control padding mangle 27) Powder dot coating machine 28) Laser engraver or inkjet engraver 29) Pre-shrinking range for flat and Knitted goods 30) Knit-tubular mercerising or bleaching-cum-mercerising machine 31) Auto flame controlled, width controlled singeing machine for flat and Knitted fabrics 32) Milling and scouring machine 33) Shearing and Polishing machine 34) Kier Decatising/Decatising machine 35) Combined Contripress / Decatising machine 36) Auto fabric detwister 37) Rotary/Fla

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tching computer List 27 (See S.No.439 of the Table) 1) Air blast dust removing machine 2) All types of staking machines except slocum (slow combing process) 3) Automatic Drying machine 4) Automatic Lacing machine 5) Automatic Leather Perforating and/or Punching machine 6) Automatic Lock-Stitching Cylinder Bed Bartacker 7) Automatic machine to control, to slant and to glue leather straps 8) Automatic Milling machine 9) Automatic Milling-Boring Machine 10) Automatic or semi-automatic hydraulic press (750 tonnes or more) 11) Automatic Padding machine 12) Automatic Spraying machine 13) Automatic Tacks – Reinforce machine 14) Automatic Work Unit for assembling the complete Insole 15) Back Part Moulding machine 16) Band-saw with or without Flier 17) Bandknife Splitting machine 18) Belt Punching and cutting machine 19) Bobbin machine with counter 20) Boot leg ironing machine 21) Bottom Leather Grain Crack Tester 22) Bottom roughing and/or scouring machine 23) Box Stamping machine 24) Buckle S

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/hydraulic 52) Dyeing machine 53) Edge buffing machine 54) Edge Inking machine 55) Edge Pre-Trimming machine 56) Edge Setting machine 57) Edge Trimming machine 58) Elastic inserting machine on variety of garments 59) Electrical machine for cutting and slanting straps 60) Electro pneumatic weaving machine for leather 61) Electronic skin assessor 62) Embossing Plates for Press for leather printing 63) Engraved rollers for Press for leather printing 64) Evening and Roughing machine for Soles and Insolses 65) Fibre Board Flexing machine 66) Fine Turn machines for Lasts 67) Finish Sheet Resistance Tester 68) Finishing Machine for Lasts 69) Fixed Head/Travailing Head Clicking Cutting machine 70) Flat Bed Double Needle Sewing machine 71) Flat Bed Single Needle Industrial Sewing machine with or without trimer 72) Folding machine for brief cases and other leather products 73) Folding machine for sides for Brief Case 74) Forepart conditioning machine 75) Frame Fixing/Frame Folding machine 76) Fu

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05) Hydraulic Setting machine 106) Hydraulic Shaving machine 107) Hydraulic Shearing machine 108) Hydraulic Splitting machine 109) Hydraulic Sulphide applicator 110) Injection Moulding of PVC/TPR/EVA Soles, Inserts and Half Soles 111) Injection Moulding press to produce Plastic shoe Lasts 112) Insole Attaching machine 113) Insole Backpart Stiffener Tester 114) Insole Bevelling machine 115) Insole Covering machine 116) Insole moulding machine 117) Ironing and Conditioning machine including chill setter machine 118) Kamborian Lasting machine 119) Knife Grinding machine 120) Knife making equipment for cold steel and forged steel 121) Label stitching machine 122) Last Turning machine 123) Lastometer 124) Leather buffing machine 125) Leather cover cutting machine for Heels 126) Leather Polishing machine 127) Leather rolling machine 128) Lining roughing machine 129) Lining Trimming machine 130) Loop closing machine 131) Loose / Nailing machine 132) Manual loop cutter 133) Mckay Stitching mac

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machine 157) Polyshanking machine 158) Polyurethane / PVC / TPR and EVA Sole, Insole, Heel, Heel Tip Injection Moulding machine (single or multiple station) 159) Fore part lasting machine 160) Post Bed Double Needle Sewing machine 161) Post Bed Single Needle Sewing machine 162) Post Bed Single Needle under Edge Trimming 163) Pounding or beating or ironing machine or combination of such machines 164) Pre-lasting conditioner 165) Preparing and polishing machine 166) Pulling Over and Cement Lasting machine 167) Pulling Over Machine 168) Punches for model room 169) Punches of all varieties 170) Punching and / or eyeletting machine 171) PVC/PU/EVA direct injection soling machine (DIP construction) 172) Quilting machine 173) Raised Cord Sewing machine 174) Reactivating Plant for Shoe and Soles 175) Recessing and Roughing Soles machine 176) Recessing Welt machine 177) Rotary Collection Unit 178) Rotary Pigment Coating machine 179) Rotary Printing machine 180) Rough Turn machine for lasts 181)

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hine/ Cutting Press 208) Spray Booths 209) Stamping machine for Upper / Lining / Socks 210) Steam Toe Press 211) Stich Marking machine 212) Strap / Strip Cutting machine 213) Strap Folding machine 214) Stretching and drying machine with or without conveyor and toggles 215) String Lasting machine 216) Strobel type stitching machine 217) Studs Attaching machine 218) Suit Case Stitching machine 219) Tack heel seat lasting machine 220) Tack Lasting machine 221) Tack Side lasting machine 222) Tanning and colouring drums 223) Taping and/or seam rubbing machine 224) Testing Equipments, namely :- Flexometer / Upper material flexing machine, Tensometer / Lastometer, Permeometer / Upper leather water proofness tester, Penetrometer / Bottom Leather water enetration machine, Finish rub fastness tester, Upper leather abrasion resistance machine, Dome lasticity apparatus, Finish fleat resistance tester, Adhesion of finish tester, Leather shrinkage emperature determination apparatus, Wrinklometer, Bo

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236) Upper Embossing machine 237) Upper Folding machine 238) Upper Forming machine 239) Upper Perforating machine 240) Upper Reinforcing machine 241) Upper Seam Rubbing / Beating machine 242) Vaccum Drying machine 243) Vaccum forming machine for last with vaccum pump 244) Vice for holding pattern 245) Vision Lasting System for Toe Lasting machine 246) Vulcanizing Press 247) Welt (Rand) Attaching machine 248) Aquamix for use in Tanning industry 249) Prodomix for use in Tanning industry 250) Microtan / Computan for use in Tanning industry 251) Pneumatic press for engraving and marking 252) Pneumatic staple gun for stapling insoles, heels and uppers 253) Stapling machine for bows to uppers on leather shoes 254) Lighting assessment cabinet (for checking colour under different light conditions) 255) CAD/CAM equipment for shoe desgining and pattern engineering including software 256) Bias tape cutting machine 257) Spiking machine 258) Airhood with grinder 259) Sock liner press 260) Box foldi

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for belts and leather goods 282) Embossing machines, all types 283) Forepart lasting machine 284) High Frequency embossing machines for uppers, Soles, Socks 285) Hot Glazing machine for belts and leather goods with or without polishing 286) Laminating machine of straps for belts 287) Laser designing and cutting machines 288) Rivetting machines with tools for leather industry 289) Snap Fasteners fixing machines 290) Stacking machine for belts 291) Top Line Forming Machine 292) Ultrasonic Designs embossing and transfer application machine List 28 (See S.No.475 of the Table) 1) Scramblers 2) Descramblers 3) Encoders 4) Decoders 5) Jammers 6) Network firewalls 7) Network sniffers, scanners and monitoring systems 8) Probes for data monitoring 9) SMS and MMS monitoring systems List 29 (See S. No.478 of the Table) A. Wireless Apparatus and accessories- (1) HF, VHF, or UHF trans-receiver (combination of transmitter and receiver) meant for amateur frequencies with accessories in assembled or ki

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(See S. No. 578 of the Table) A. (1) Braille writers and braille writing instruments (2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers (3) Canes, Electronic aids like the Sonic Guide (4) Optical, Environmental Sensors (5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator (6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Compasses and Spar Wheels (7) Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks (8) Drafting, Drawing aids, tactile displays (9) Specially adapted clocks and watches B. (1) Orthopaedic appliances falling under heading No.90.21 of the First Schedule (2) Wheel chairs falling under heading No. 87.13 of the First Schedule C. Artificial electronic larynx and spares thereof D. Artificial electronic ear (Cochlear

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cushions to prevent bed sores, stair lift, urine collection bags (9) Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement List 31 (See S. No. 598 of the Table) 1) Parbati-II, Himachal Pradesh – 4×200=800 MW (NHPC) 2) Teesta- V, Sikkim – 3×170=510 MW (NHPC) 3) Sipat-II, Chhattisgarh – 2×500=1000 MW (NTPC) 4) Vindhyachal-III, Madhya Pradesh – 2×500=1000 MW (NTPC) 5) Talcher-II, Orissa – 4×500=2000 MW (NTPC) 6) Rihand-II, Uttar Pradesh – 2×500=1000 MW (NTPC) 7) Sipat-I, Chhattisgarh – 3×660=1980 MW (NTPC) 8) Kahalgaon-II Phase-I & II Bihar – 3×500=1500 MW (NTPC) 9) Barh, Bihar – 3×660=1980 MW (NTPC) 10) Koldam, Himachal Pradesh – 4×200=800 MW (NTPC) 11) Tuticorin, Tamil Nadu- 2×500=1000 MW (NLC) 12) Parbati-III, Himachal Pradesh – 4×130=520 MW (NHPC) 13) Jhanor Gandhar CCPP-II, Gujarat – 2×650=1300 MW (NTPC) 14) Kawas CCPP-II, Gujarat – 2×650=1300 MW (NTPC) 15) RGPPL, Maharashtra – 2150

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60=1320 MW (NTPC) 33) Nabinagar STPP, JV with Bihar, Bihar-3×660=1980 MW (NTPC) 34) Mouda STPP-II, Maharashtra- 2×660= 1320 MW (NTPC) 35) Raghunathpur TPS (Ph-II), West Bengal- 2×660=1320 MW (DVC) 36) North Karanpura STPP, Jharkhand- 3×660=1980 MW (NTPC) 37) Kudgi STPP stage-I, Karnataka- 3×800=2400 MW (NTPC) 38) Darlipalli STPP, Stage-I Orissa- 2×800=1600 MW (NTPC) 39) Barethi STPP, Madhya Pradesh- 6×660=3960 MW (NTPC) 40) Lara STPP, Chhattisgarh -2×800=1600 MW (NTPC) 41) Gajmara STPP Stage-I – 2×800= 1600MW (NTPC) 42) Rajiv Gandhi CCPP Stage- II Phase-I, Kerala- 3×350 =1050 MW (NTPC) 43) Gidderbha STPP, Punjab – 4×660= 2640 MW (NTPC) 44) Khargone Super TPP, M.P. – 2×660= 1320 MW (NTPC) 45) Gadarwara Super TPP, M.P. – 2×660= 1320 MW 2×800= 1600 MW (NTPC) 46) Katwa Super TPP, West Bengal – 2×800= 1600 MW 2×660= 1320 MW (NTPC) 47) Bilhapur STPP, Uttar Pradesh -2×660= 1320 MW (NTPC) 48) Talcher STPP [TPP] Stage-III, Orissa – 2×660=1320 MW (NTPC) 49) Khedar (Hissar), Haryana – 1000 (+200)

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Sasan, Madhya Pradesh- 6×660= 3960 MW (Sasan Power Ltd.) 65) Tilaiya UMPP, Jharkhand- 5×800= 4000 MW (Jharkhand Integrated Power Ltd.) 66) Orissa UMPP, Orissa- 5×800= 4000 MW 67) Chhattisgarh UMPP, Chhattisgarh- 5×800= 4000 MW 68) Cheyyur UMPP,- 5×800= 4000MW 69) Raigarh TPP, Chhattisgarh- 4×250= 1000 MW (M/s. Jindal Power Ltd.) 70) Akhakhol GBPP, Gujarat- 3×382.5= 1147.5 MW (M/s. Jindal Power Ltd.) 71) Udupi (Nagarjuna) Power Project, Karnataka- 2×600= 1200 MW (M/s. Udupi (Nagarjuna) Power Corp. Ltd.) 72) IPP project Haryana- 2×660= 1320 MW (M/s. Jhajjar Power Ltd.) 73) 726 MW CCGT being developed by ONGC-Tripura Power Company Ltd. (OTPC) at Palatana, Tripura-(2×250)(2×113.3)= 726 MW 74) Salaya TPP, Gujarat- 2×600= 1200 MW (M/s. Essar Power Gujarat Ltd.) 75) Tiroda TPP, Maharashtra-5×660=3300 MW (M/s. Adani Power Maharashtra Ltd.) 76) Kawai TPP, Rajashtan – 2×660=1320 MW (M/s. Adani Power Rajasthan Ltd.) 77) Teesta-VI, Sikkim – 4×125= 500 MW (M/s. Lanco) 78) Teesta-III Sikkim- 6×200=

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tion Ltd. (U-1&6) Janjgir Champa, Chhattisgarh-2×600 MW 90) Thermal Powertech Corporation Ltd. Pynampuram Andhra Pradesh- 2×660 MW 91) KVK Neelanchal Power Pvt. Ltd Cuttak, Orissa-3×350 MW 92) East-Coast Energy Pvt. Ltd Srikakulam, Andhra Pradesh.-2×660 MW 93) Monnet Power Corporation Ltd. Malibrahmani, Orissa-2×525 MW 94) Hinduja National Power Corporation Ltd. Vishakhapatnam, Andhra Pradesh-2×520 MW 95) Corporate Power Ltd. Chandwa, Jharkhand-4×270 MW 96) Lanco Power Ltd. (U-3,4) Pathadi, Chhattisgarh-2×660 MW 97) Lalitpur Power Generation Company Ltd. Lalitpur, U.P.-3×660 MW 98) Lanco Vidarbha Thermal Power Ltd. Wardha, Maharashtra-2×660 MW 99) Lanco Babandh Power Ltd. Dhenkanal, Orissa-2×660 MW 100) DB Power Ltd. Vadodarha TPP Janjgir – Champa Chattisgarh-2×660 MW 101) Athena Chhattisgarh Power Ltd. Singhitarai TPS Janjgir-Champa, Chattisgarh- 2×600 MW 102) Essar Power Jharkhand Ltd. Tori, Jharkhand- 2×600 MW 103) MB Power (MP) Ltd. Anuppur, Madhya Pradesh-2×600 MW 104) RKM Pow

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440 MW, Units -7 and 8 (Rawatbhata) of 1400MWe 5) Prototype Fast Breeder Reactor (Kalpakkam) -500 MW. 6) Kakrapar Atomic Power Project-Units 3 and 4 (Kakrapar) of 1400 MWe. 7) Gorakhpur Haryana Anu Vidyut Pariyojana (GHAVP) Units -1 and 2 (700 MW x2) 8) Kudankulam Nuclear Power Project (KKNPP) Units – 3 and 4 (1000 MW x 2) List 33 (See S. No. 404 of the Table) (1) Land Seismic Survey Equipment and accessories, requisite vehicles including those for carrying the equipment, seismic survey vessels, global positioning system and accessories, and other materials required for seismic work or other types of Geophysical and Geochemical surveys for onshore and offshore activities. (2) All types of drilling rigs, jackup rigs, submersible rigs, semi-submersible rigs, drill ships, drilling barges, shot-hole drilling rigs, mobile rigs, workover rigs consisting of various equipment and other drilling equipment required for drilling operations, snubbing units, hydraulic workover units, self elevating

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nt. (6) All types of casing pipes, drill pipes, production tubing, pup joints, connections, coupling, kelly, cross overs and swages, Drive Pipes. (7) All types of drilling bits, including nozzles, breakers and related tools. (8) All types of oil field chemicals or coal bed methane chemicals including synthetic products used in petroleum or coal bed methane operations, oil well cement and cement additives, required for drilling, production and transportation of oil or gas. (9) Process, production and well platforms/ installation for oil, gas or CBM and water injection including items forming part of the platforms/ installation and equipment required like process equipment, turbines, pumps, generators, compressors, primemovers, water makers, filters and filtering equipment, telemetery, telecommunication, tele-control and other material required for platforms/ installations. (10) Line pipes for flow lines and trunk pipelines including weight-coating and wrapping. (11) Derrick barges, Mobi

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(17) Non-directional radio beacons, intrinsically safe walkie-talkies, directional finders, EPIRV, electronic individual security devices including electronic access control system. (18) Specialized antenna system, simplex telex over radio terminals, channel micro wave systems, test and measurement equipment. (19) X-band radar transponders, area surveillance system. (20) Common depth point (CDP) cable, logging cable, connectors, geo-phone strings, perforation equipment and explosives (21) Wellhead and christmas trees, including valves, chokes, heads spools, hangers and actuators, flexible connections like chicksons and high pressure hoses, shut down panels. (22) Cathodic Protection Systems including anodes. (23) Technical drawings, maps, literature, data tapes, Operational and Maintenance Manuals required for petroleum or coal bed methane operations. (24) Sub-assemblies, tools, accessories, stores, spares, materials, supplies, consumables for running, repairing or maintenance of the go

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n of India (MMTC) (38) The Handicraft and Handlooms Exports Corporation of India Ltd (39) PEC Limited (40) The State Trading Corporation of India Ltd (41) MSTC Ltd] [F.No. 354/119/2017- TRU] (Mohit Tewari) Under Secretary to the Government of India *********************** Notes: 1. Corrected vide corrigendum notification dated 1.7.2017, before it was read as, the duty payable on 2. Corrected vide corrigendum notification dated 3.7.2017, before it was read as: Condition No. 82 3. Corrected vide corrigendum notification dated 3.7.2017, before it was read as: 82 4. Corrected vide corrigendum notification dated 3.7.2017, before it was read as: Condition No. 83 or 84 5. Corrected vide corrigendum notification dated 3.7.2017, before it was read as: shall not exceed 3% 6. Inserted vide Notification no. 65/2017 Customs dated 8.7.2017 w.e.f. 1.7.2017 – For validation and refund option – see Section 101 of Finance Act, 2018 7. Inserted vide Notification no. 65/2017 Customs dated 8.7.2017 w.e.f.

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bstituted vide Not. 76/2017 – Dated 15-9-2017, before it was read as, "3823 11 90" 19. Substituted vide Not. 76/2017 – Dated 15-9-2017, before it was read as, "3823 11 90" 20. Substituted vide Not. 76/2017 – Dated 15-9-2017, before it was read as, "Recuronium Bromide" 21. Substituted vide Not. 76/2017 – Dated 15-9-2017, before it was read as, "8472 90" 22. Inserted vide Not. 77/2017 – Dated 13-10-2017 23. Substituted vide Notification No. 84 /2017 – Dated 08-11-2017, before it was read as, "Pulses except tur" 24. Inserted vide Notification No. 84 /2017 – Dated 08-11-2017 25. Substituted vide Notification No. 84 /2017 – Dated 08-11-2017, before it was read as, "10%" 26. Inserted Vide Notification No. 85/2017 – Dated 14-11-2017 27. Substituted vide Notification No. 87/2017 – Dated 17-11-2017, before it was read as, "13[15%]" 28. Substituted vide Notification No. 87/2017 – Dated 17-11-2017, before it was read as, "

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11-2017, before it was read as, "(a) in case of imports for a project for which certificate regarding Mega Power Project status issued by an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Power is provisional, the importer furnishes a security in the form of a Fixed deposit Receipt or Bank Guarantee from any Scheduled Bank for a term of one hundred and twenty-six months in the name of the President of India for an amount equal to the duty of customs payable on such imports but for this exemption, to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation and if the importer fails to furnish the final mega power status certificate with in a period of one hundred and twenty months from the date of importation, the said security shall be appropriated towards duty of customs payable on such imports but for this exemption;" 38. Omitted vide Notification No. 92/2017 – Dated

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nt brought for testing of (a) Nil Nil 78 44. Inserted vide Notification No.5/2018 Dated 25-01-2018 45. Substituted vide Notification No. 06/2018 – Dated 02-02-2018, before it was read as, "5%" 46. Substituted vide Notification No. 06/2018 – Dated 02-02-2018, before it was read as, 12.5% 47. Substituted vide Notification No. 06/2018 – Dated 02-02-2018, before it was read as, 20% 48. Substituted vide Notification No. 06/2018 – Dated 02-02-2018, before it was read as, 20% 49. Substituted vide Notification No. 06/2018 – Dated 02-02-2018, before it was read as, 20% 50. Omitted vide Notification No. 06/2018 – Dated 02-02-2018, before it was read as, 2009 81 00, 2009 90 00, 51. Omitted vide Notification No. 06/2018 – Dated 02-02-2018, before it was read as, 101. 2009 1100, 2009 1200 or 2009 1900 Orange juice 30% 52. Substituted vide Notification No. 06/2018 – Dated 02-02-2018, before it was read as, 30% 53. Substituted vide Notification No. 06/2018 – Dated 02-02-2018, before it was

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tem 8458 11 00, 8458 91 00) or Machining Centres (tariff item 8457 10 10, 8457 10 20) 63. Substituted vide Notification No. 06/2018 – Dated 02-02-2018, before it was read as, Linear Motion Guides for use in the manufacture of CNC Lathes (tariff item 8458 11 00, 8458 91 00) or Machining Centres (tariff item 8457 10 10, 8457 10 20) 64. Substituted vide Notification No. 06/2018 – Dated 02-02-2018, before it was read as, CNC Systems for use in the manufacture of CNC Lathes (tariff item 8458 11 00, 845891 00) or Machining Centres (tariff item 8457 10 10, 8457 10 20) 65. Inserted vide Notification No. 06/2018 – Dated 02-02-2018 66. Substituted vide Notification No. 06/2018 – Dated 02-02-2018, before it was read as, 491. 8544 (except 8544 42 91, 8544 42 92, 8544 42 93, 8544 42 99, 85 44 70 10 or 8544 70 90) All goods 7.5% 67. Substituted vide Notification No. 06/2018 – Dated 02-02-2018, before it was read as, 499. 8517 70 or 8529 90 90 Parts of Cellular Phones and Radio Trunking terminals 5%

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as read as, 10% 73. Inserted vide Notification No. 06/2018 – Dated 02-02-2018 74. Substituted vide Notification No. 06/2018 – Dated 02-02-2018, before it was read as, 10% 75. Inserted vide Notification No. 06/2018 – Dated 02-02-2018 76. Inserted vide Notification No. 06/2018 – Dated 02-02-2018 77. Omitted vide Notification No. 06/2018 – Dated 02-02-2018 39[586A 9405 All goods other than LED lamps 10% ] 78. Inserted vide Notification No. 06/2018 – Dated 02-02-2018 79. Omitted vide Notification No. 24/2018 – Dated 06-02-2018, before it was read as, 84. 1701 All goods 60% 80. Omitted vide Notification No. 24/2018 – Dated 06-02-2018, before it was read as, 85. 1701 Raw Sugar 8[50%] – 4 81. Omitted vide Notification No. 24/2018 – Dated 06-02-2018, before it was read as, 86. 1701 Refined or white sugar 9[50%] – 5 82. Omitted vide Notification No. 24/2018 – Dated 06-02-2018, before it was read as, 87. 1701 Raw sugar if imported by a bulk Consumer 10[50%] – 6 83. Omitted vide Notification No.

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, a valid contract or agreement with a sugar factory or sugar refinery for refining of such raw sugar and shall furnish a bond to the effect that the said raw sugar shall be used for the said purpose; (ii) the bond shall be discharged by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, on production of a certificate from the Goods and Services Tax authorities having jurisdiction over such sugar factory within a period of three months from the date of import of such raw sugar that the entire quantity of imported raw sugar has been refined; and (iii) in the event of his failure to comply with the above conditions, the importer shall be liable to pay, in respect of such quantity of the raw sugar as is not proven to have been refined, an amount equal to the difference between the duty leviable on such quantity but for the exemption contained herein. 85. Omitted vide Notification No. 24/2018 – Dated 06-02-2018, before it was read as, 5. If the

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d Accountant shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Chartered Accountant Act, 1949. 87. Omitted vide Notification No. 24/2018 – Dated 06-02-2018, before it was read as, 7. The rate of duty specified in column (4) shall apply to such quantity of imports for which an importer holds a Tariff Rate Quota Allocation Certificate or license, as the case may be, issued by the Directorate General of Foreign Trade in accordance with the procedure, as may be specified by the Directorate General of Foreign Trade by a Notification or Public Notice, as the case maybe. 88. Substituted vide Notification No. 26/2018 – Dated 12-02-2018, before it was read as, 531. 8711 Motor cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side cars, and side cars, new, which have not been registered anywhere prior to importation,- (1) as a completely knocked down (CKD) kit containing all the necessary components, parts or sub

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Dated 01-03-2018, before it was read as, 473. 85 Integrated decoder receiver, also known as set top box 10% 95. Substituted vide Notification No. 31/2018 – Dated 20-03-2018, before it was read as, "0713 20 00" 96. Inserted vide Notification No. 32/2018 – Dated 23-03-2018 97. Omitted vide Notification No. 32/2018 – Dated 23-03-2018, before it was read as, "(i) Open cell (15.6 and above);" 98. Substituted vide Notification No. 40/2018 – Dated 02-04-2018, before it was read as, Digital Still Image Video Cameras 99. Substituted vide Notification No. 40/2018 – Dated 02-04-2018, before it was read as, Connectors 100. Inserted vide Notification No. 44/2018 – Dated 10-04-2018 101. Omitted vide Notification No. 46/2018 – Dated 23-05-2018, before it was read as, 25. 0802 12 00 All goods ₹ 65/- per kg. 102. Substituted vide Notification No. 46/2018-Customs – Dated 23-05-2018, before it was read as, 25[20%] 103. Omitted vide Notification No. 46/2018 – Dated 23-05-2018,

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e Notification No. 47/2018-Customs – Dated 14-06-2018 before it was read as "36[35%]" 112. Substituted vide Notification No. 47/2018-Customs – Dated 14-06-2018 before it was read as " 48[35%]" 113. Substituted vide Notification No. 47/2018-Customs – Dated 14-06-2018 before it was read as "49[35%]" 114. Inserted vide Notification No. 49/2018 – Customs dated 20-06-2018 w.e.f. 04-08-2018 115. Inserted vide Notification No. 49/2018 – Customs dated 20-06-2018 116. Inserted vide Notification No. 49/2018 – Customs dated 20-06-2018 117. Inserted vide Notification No. 49/2018 – Customs dated 20-06-2018 118. Inserted vide Notification No. 49/2018 – Customs dated 20-06-2018 119. Substituted vide Notification No. 49/2018 – Customs dated 20-06-2018 before it was read as "28 (except 2823 00 10)" 120. Inserted vide Notification No. 49/2018 – Customs dated 20-06-2018 121. Inserted vide Notification No. 49/2018 – Customs dated 20-06-2018 122. Substituted vide Not

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goods other than seconds and defectives 129. Inserted vide Notification No. 49/2018 – Customs dated 20-06-2018 130. Substituted vide Notification No. 49/2018 – Customs dated 20-06-2018 before it was read as All goods [other than screw (7318 15 00) and SIM socket / Other Mechanical items (Metal) (7326 90 99) for cellular mobile phone] 131. Inserted vide Notification No. 49/2018 – Customs dated 20-06-2018 132. Inserted vide Notification No. 49/2018 – Customs dated 20-06-2018 w.e.f. 04-08-2018 133. Inserted vide Notification No. 52/2018 – Customs dated 14-07-2018 134. Omitted vide Notification No. 52/2018 – Customs dated 14-07-2018 before it was read as "Analog" 135. Inserted vide Notification No. 52/2018 – Customs dated 14-07-2018 136. Omitted vide Notification No. 54/2018-Customs dated 20-07-2018 before it was read as "330. 6310 All goods 5% " 137. Inserted vide Notification No. 56/2018-Customs dated 03-08-2018 w.e.f. 04-08-2018 138. Inserted vide Notification No.57

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rds for use in manufacture of lithium-ion batteries other than batteries of mobile handsets including cellular phones falling under tariff item 8507 60 00; (b) Sub-parts for use in manufacture of items mentioned at (a) above. 147. Inserted vide Notification No. 03/2019-Customs dated 29-01-2019 148. Inserted vide Notification No. 03/2019-Customs dated 29-01-2019 149. Substituted vide Notification No. 03/2019-Customs dated 29-01-2019 before it was read as 525. 8702 Electrically operated vehicles whether imported in a Completely Knocked Down (CKD) kit containing all the necessary components, parts or subassemblies, for assembling a complete kit with engine, gearbox and transmission mechanism not in a pre-assembled condition or not. 10% 150 Inserted vide Notification No. 03/2019-Customs dated 29-01-2019 151 Inserted vide Notification No. 03/2019-Customs dated 29-01-2019 152 Substituted vide Notification No. 03/2019-Customs dated 29-01-2019 before it was read as 527. Any Chapter Lithium io

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Seeks to exempt Secondary and Higher Education cess on IGST and Compensation cess on import of goods

Customs – 55/2017 – Dated:- 30-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No.55/2017- Customs New Delhi, the 30th June, 2017 G.S.R. 790 (E). – In exercise of the powers conferred by sub-sections (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sections 136 and 139 of the Finance Act, 2007 (22 of 2007), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts all the goods falling with

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Seeks to Exempt Education Eess on IGST and Compensation cess on Import of Goods

Customs – 54/2017 – Dated:- 30-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 54/2017- Customs New Delhi, the 30th June, 2017 G.S.R. 789 (E). – In exercise of the powers conferred by sub-sections (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sections 91 and 94 of the Finance (No. 2), Act, 2004 (23 of 2004), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts all the goods fall

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