Supplies not eligible for refund of unutilized ITC under CGST Act

GST – 15/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 15/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 694(E) – In exercise of the powers conferred by sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54

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Supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act

GST – 14/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 14/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 693(E) – In exercise of the powers conferred by sub-section (2) of section 7 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council hereby notifies that the following activities or transactions undertaken by the Central Government or State Governme

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Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act

GST – 13/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 13/2017- Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 692(E) – In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government on the recommendations of the Council hereby notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of central tax leviable under section 9 of the said Central Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table:- Table Sl. No. Category of Supply of Services Supplier of service Recipient of Service (1) (2) (3) (4) 1 Supply of Services by a goods transport agency (GTA) 1[who has not paid central tax at the rate of 6%] in respect of transp

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r Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services.] Goods Transport Agency (GTA) (a) Any factory registered under or governed by the Factories Act, 1948 (63 of 1948); or (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any co-operative society established by or under any law; or (d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) an

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1) renting of immovable property, and (2) services specified below- (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers. Central Government, State Government, Union territory or local authority Any business entity located in the taxable territory. 5[5A Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017 (12 of 2017). Central Government, State Government, Union territory or local authority Any person registered under the Central Goods and Services Tax Act, 2017.] 6 Services supplied by a director of a company o

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ographer, artist, or the like Publisher, music company, producer or the like, located in the taxable territory. 4[10 Supply of services by the members of Overseeing Committee to Reserve Bank of India Members of Overseeing Committee constituted by the Reserve Bank of India Reserve Bank of India] 6[11 Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs) Individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm. A banking company or a non-banking financial company, located in the taxable territory.] 9[12. Services provided by business facilitator (BF) to a banking company Business facilitator (BF) A banking company, located in the taxable territory 13. Services provided by an agent of business correspondent (BC) to business correspondent (BC). An agent of business correspondent (BC) A business c

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receives the service for the purpose of this notification. (b) Body Corporate has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013. (c) the business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification. (d) the words and expressions used and not defined in this notification but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and The Union Territory Goods and Services Tax Act shall have the same meanings as assigned to them in those Acts. 2[(e) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.] 5[(f) insurance agent shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938

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List of Exempted supply of services under the CGST Act

GST – 12/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 12/2017- Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 691(E) .- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- Table Sl. No. Chapter, Section, Heading, Group or Serv

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ite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil Nil] 4 Chapter 99 Services by 25[****] governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. Nil Nil 5 Chapter 99 Services by a 8[26[****] Governmental Authority] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. Nil Nil 6 Chapter 99 Services by the Central Government, State Government, Union territory or local authority excluding the following services- (a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency service

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an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers; and (b) services by way of renting of immovable property. Nil Nil 8 Chapter 99 Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers. Nil Nil 9 Chapter 99 Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees

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f the events under FIFA U-17 World Cup 2017 to be hosted in India. Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 World Cup 2017.] 7[9B Chapter 99 Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). Nil Nil] 9[9C Chapter 99 Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants. Nil Nil] 27[9D Chapter 99 Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-

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le residential unit otherwise than as a part of a residential complex. Nil Nil 2[11A Heading 9961 or Heading 9962 14[Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin.] Nil Nil] 2[11B 15[Omitted] ] 12 Heading 9963 or Heading 9972 Services by way of renting of residential dwelling for use as residence. Nil Nil 13 Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9 Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10

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Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; (b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air-conditioned stage carriage. Nil Nil 16 Heading 9964 Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of 18[three years] from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. Nil Nil 17 Heading 9964 Service of transportation of passengers, with or without accompanied belongings, by- (a) railways in a class other than- (i) first class; or (ii) an air

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Nothing contained in this serial number shall apply after the 30th day of September, 31[2019"].] 20 Heading 9965 Services by way of transportation by rail or a vessel from one place in India to another of the following goods – (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (d) railway equipments or materials; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure. Nil Nil 21 Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport in a goods carriage of – (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where consideration charged for transportation of all such goo

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ng in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil Nil] 42[21B Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, – (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services. Nil Nil ] 22 Heading 9966 or Heading 9973 Services by way of giving on hire – (a) to a state transport undertaking, a motor vehicle meant to carry more tha

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ing 9971 Services by way of- (a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services); (b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers. Nil Nil 43[27A Heading 9971 Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY). Nil Nil] 28 Heading 9971 or Heading 9991 Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013). Nil Nil 29 Heading 9971 or Heading 9991 Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Nav

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members against consideration in the form of administrative fee. Nil Nil] 32 Heading 9971 Services provided by the Insurance Regulatory and Development Authority of India to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999). Nil Nil 33 Heading 9971 Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market. Nil Nil 34 Heading 9971 Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. Explanation.- For the purposes of this entry, acquiring bank means any banking company, financial institution including non-banking financial company or any other person, who make

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riculture; (i) Jan Arogya Bima Policy; (j) 4[Pradhan Mantri Fasal BimaYojana (PMFBY)]; (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha BimaYojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999). Nil Nil 36 Heading 9971 or Heading 9991 Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of 19[two lakhs] rupees; (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g

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ices SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil] 40 Heading 9971 or Heading 9991 Services provided

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y the Central Government, State Government or Union territory.] Nil Nil 42 Heading 9973 or Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Nil Nil 43 Heading 9973 Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways. Nil Nil 44 Heading 9981 Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:- (a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and (b) a period of three years has not elapsed from the date of entering into an agreement as an incubatee. Nil Nil 45 Heading 9982

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vices to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year. 17[(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.] Nil Nil 46 Heading 9983 Services by a veterinary clinic in relation to health care of animals or birds. Nil Nil 47 Heading 9983 or Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force. Nil Nil 36[47A Heading 9983 or Heading 9991 Services by way of licensing, registration and analysis or testing of foo

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State Governments or Union territories for implementation of Goods and Services Tax. Nil Nil 52 Heading 9985 Services by an organiser to any person in respect of a business exhibition held outside India. Nil Nil 53 Heading 9985 Services by way of sponsorship of sporting events organised – (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme. Nil Nil 17[53A Heading 9985 Services by way of fumigation in a warehouse of agricultural produce. Nil Nil] 54 Heading 9986 Services relating to cultiva

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g Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. 17[(h) services by way of fumigation in a warehouse of agricultural produce.] Nil Nil 55 Heading 9986 Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. Nil Nil 37[55A Heading 9986 Services by way of artificial insemination of livestock (other than horses). Nil Nil] 56 Heading 9988 Services by way of slaughtering of animals. Nil Nil 57 Heading 9988 or any other Heading of Section 8 and Section 9 Services by way of pre-conditioning, precooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. Nil Nil 58 Heading 9988 or Heading 9992 Services provided by the National C

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Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products. Nil Nil 64 Heading 9991 or Heading 9973 Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource. Nil Nil 65 Heading 9991 Services provided by the Central Government, State Government, Union territory by way of deputing officer

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period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.] 66 45[Heading 9992 or Heading 9963] Services provided – (a) by an educational institution to its students, faculty and staff; 17[(aa) by an educational institution by way of

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t of an approved vocational education course.] 17[(v) supply of online educational journals or periodicals:] Nil Nil 46[** **** ***] 68 Heading 9992 or Heading 9996 Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. Nil Nil 69 Heading 9992 or Heading 9983 or Heading 9991 Any services provided by, _ (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocatio

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overnment, Union territory administration. Nil Nil 73 Heading 9993 Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation. Nil Nil 74 Heading 9993 Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. Nil Nil 47[74A Heading 9993 Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961). Nil Nil] 75 Heading 9994 Services provided by

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d under any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year. Nil Nil] 78 Heading 9996 Services by an artist by way of a performance in folk or classical art forms of- (a) music, or (b) dance, or (c) theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador. Nil Nil 79 Heading 9996 Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. Nil Nil 16[79A Heading 9996 Services by way of admiss

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. Definitions. – For the purposes of this notification, unless the context otherwise requires, – (a) advertisement means any form of presentation for promotion of, or bringing awareness about, any event, idea, immovable property, person, service, goods or actionable claim through newspaper, television, radio or any other means but does not include any presentation made in person; (b) advocate has the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 (25 of 1961); (c) agricultural extension means application of scientific research and knowledge to agricultural practices through farmer education or training; (d) agricultural produce means any produce out of cultivation of plants and rearing of all life forms of animals, except 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

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n registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship; (i) arbitral tribunal has the same meaning as assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996); (j) authorised dealer of foreign exchange shall have the same meaning assigned to Authorised person in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999); (k) authorised medical practitioner means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force; (l) banking company has the same meaning as assigned to it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934); (m) brand ambassador means a person engaged for promotion or marke

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rsons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or (B) public awareness of preventive health, family planning or prevention of HIV infection; (ii) advancement of religion , spirituality or yoga; (iii) advancement of educational programmes or skill development relating to,- (A) abandoned, orphaned or homeless children; (B) physically or mentally abused and traumatized persons; (C) prisoners; or (D) persons over the age of 65 years residing in a rural area; (iv) preservation of environment including watershed, forests and wildlife; (s) clinical establishment means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigativ

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sell lotteries on behalf of the Organising State; (y) educational institution means an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; (z) electricity transmission or distribution utility means the Central Electricity Authority; a State Electricity Board; the Central Transmission Utility or a State Transmission Utility notified under the Electricity Act, 2003 (36 of 2003); or a distribution or transmission licensee under the said Act, or any other entity entrusted with such function by the Central Government or, as the case may be, the State Government; (za) e-rickshaw means a special purpose battery powered vehicle of power not exceeding 4000 watts, having three wheels for carrying goods or passengers, as the case may

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set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution. (zfa) Government Entity means an authority or a board or any other body including a society, trust, corporation, (i) set up by an Act of Parliament or State Legislature; or (ii) established by any Government, with 90per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.] (zg) health care services means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, bu

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(1 of 1917); (zj) insurance company means a company carrying on life insurance business or general insurance business; (zk) interest means interest payable in any manner in respect of any moneys borrowed or debt incurred (including a deposit, claim or other similar right or obligation) but does not include any service fee or other charge in respect of the moneys borrowed or debt incurred or in respect of any credit facility which has not been utilised; (zl) intermediary has the same meaning as assigned to it in sub-section (13) of section 2 of the Integrated Goods and Services Tax Act, 2017; (zm) legal service means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority; (zn) life insurance business has the same meaning as assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938); (zo) life micro-insurance product shall have the same

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alterations to abandoned or damaged structures on land that are required to make them workable; (ii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise; (zt) print media means,- (i) book as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) newspaper as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867); (zu) port has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908); (zv) radio taxi means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using the G

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airs of the Central Government, and its affiliate federations; (iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government; (v) the International Olympic Association or a federation recognised by the International Olympic Association; or (vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India; (zy) religious place means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality; (zz) renting in relation to immovable property means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property; (zza) Reserve Bank of India m

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ean,- (i) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (ii) Committee or State Committee as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002); (zzh) stage carriage shall have the same meaning as assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzi) State Electricity Board means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (54 of 1948); (zzj) State Transmission Utility shall have the same meaning as assigned to it in clause (67) of section 2 of the Electricity Act, 2003 (36 of 2003); (zzk) state transport undertaking has the same meaning as assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzl) tiger reserve has the same meaning as assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (53 of 1972); (zzm) tour operator means any person engaged in the business of planning, scheduling, organizing, arra

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services. (ii) Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative. 5[(iii) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.] 40[(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students.] 4. This notification shall come into force on the 1st day of July, 2017. [F. No.334/1/2017 -TRU] (Ruchi Bisht) Under Secretary to the Government of India **************** Notes: 1. Inserted vide notification no. 21/2017 dated 22-7-2017 2. Inserted vide notification no. 21/2017 dated 22-7-2017 3. Substituted vide notification no. 21/2017 dated 22-7-2017, before it was read as Weather Based Crop Insurance Scheme or the Modified National Ag

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velopment Corporations or Undertakings to industrial units. 13. Substituted vide notification no. 32/2017 dated 13-10-2017, before it was read as, (zf) governmental authority has the same meaning as assigned to it in the Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017); 14. Substituted vide notification no. 47/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin. 15. Omitted vide notification no. 47/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 2[11B Heading 9961 or Heading 9962 Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin

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cation No. 2/2018- Central Tax (Rate) Dated 25-01-2018, before it was read as, "Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event, where the consideration for admission is not more than ₹ 250 per person as referred to in (a), (b) and (c) above." 25. Omitted vide Notification No. 14/2018- Central Tax (Rate) dated 26-07-2018 before it was read as "Central Government, State Government, Union territory, local authority or" 26. Omitted vide Notification No. 14/2018- Central Tax (Rate) dated 26-07-2018 before it was read as "8[Central Government, State Government, Union territory, local authority or" 27. Inserted vide Notification No. 14/2018- Central Tax (Rate) dated 26-07-2018 28. Inserted vide Notification No. 14/2018- Central Tax (Rate) dated

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2018 40. Inserted vide Notification No. 14/2018- Central Tax (Rate) dated 26-07-2018 41. Inserted vide Notification No. 23/2018- Central Tax (Rate) dated 20-09-2018 42. Inserted vide Notification No. 28/2018-Central Tax (Rate) dated 31-12-2018 43. Inserted vide Notification No. 28/2018-Central Tax (Rate) dated 31-12-2018 44. Inserted vide Notification No. 28/2018-Central Tax (Rate) dated 31-12-2018 45. Substituted vide Notification No. 28/2018-Central Tax (Rate) dated 31-12-2018 before it was read as Heading 9992" 46. Omitted vide Notification No. 28/2018-Central Tax (Rate) dated 31-12-2018 before it was read as "67 Heading 9992 Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme: – (a) two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made o

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Rates for supply of services under CGST Act

GST – 11/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 11/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 690(E) – In exercise of the powers conferred by sub-section (1) of section 9, subsection (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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 central 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 column (5) of the said Table:- Table Sl No.

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ernmental Authority or a Government Entity] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, – a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); canal, dam or other irrigation works; pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. 6 14[Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be] (iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning

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r the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); (db) a civil structure or any other original works pertaining to the houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2) under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);] (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 39[(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.] 6 – (v) Composite supply of works contract as defined in clause (119)

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een given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March,2017;] (e) post harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 6 11[(vi) 36[Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, provided] to the Central Government, State Government, Union Territory, 13[a local authority, a Governmental Authority or a Government Entity] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of – (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other busin

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dominantly earth work (that is, constituting more than 75per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity. 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 – 41[(ix) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided b

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ntrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. (xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsection (1) of section 22 of the Central Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x)and (xi) above 60[and serial number 38 below]. 9 -] 4 Section 6 Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution 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

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uivalent. Explanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a 61[*****], hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional. Explanation 2.- This item excludes the supplies covered under item 7 (v). Explanation 3.- 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 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) (ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways C

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r drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. 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. 9 -] 34[***] 56[(v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature. 9 -] (vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purpose

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day or equivalent. 55[****] 14 – 35[(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation.- For the removal of doubt, it is hereby clarified that, 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, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract central tax @ 2.5% without any input tax c

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munication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). 2.5 Provided that credit of input tax charged on goods 16[and] services used in supplying the service has not been taken [Please refer to Explanation 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)] 62[(iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transpor

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-] (vii) Passenger transport services other than (i), (ii) (iii), (iv), 63[(iva),] (v) and (vi) above. 9 – 9 Heading 9965 (Goods transport services) (i) Transport of goods by rail (other than services specified at item no. (iv)). 2.5 Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service (ii) Transport of goods in a vessel. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] 3[(iii) 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 consignment note, by whatever name called.] 2.5 Provided that credit of input

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de of transport means carriage of goods by road, air, rail, inland waterways or sea; (c) multimodal transporter means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. 74[Explanation 2.-Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.] 6 – (vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 -] 10 Heading 9966 (Rental services of transport vehicles) 19[(i) Renting of any motor vehicle designed to carry passengers 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

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whatever name called. 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)] or 6 Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.] (ii) Supporting services in transport other than (i) above. 9 – 12 Heading 9968 Postal and courier services. 9 – 13 Heading 9969 Electricity, gas, water and other distribution services. 9 – 14 Section 7 Financial and related services; real estate services; and rental and leasing services. 15 Heading 9971 (Financial and related services) (i) Services provided by a foreman of a chit fund in relation to chit. Explanation.- (a) "chit" means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every

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of. Same rate of central 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 service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- (a) operator means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) scheduled air transport service means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) scheduled air cargo service means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open t

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number 3, at item (i); sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi). Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. Nil – (iii) Real estate services other than (i) and (ii) above. 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

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e or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) scheduled air cargo service means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 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)] 21[(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of central tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. – 45[(vii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tan

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in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 2.5 – (ii) Telecommunications, broadcasting and information supply services other than (i) above. 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 or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. 2.5 1. Provided that credit of input tax charged on goods and services used in supplying the service 39[, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator)] has not been taken [Please refer to Explanation no. (iv)] 2. The bill issued for supply of this service indicates t

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g of horses, for food, fibre, fuel, raw material or other similar products 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 o

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under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (ii) Maintenance, repair and installation (except construction) services, other than (i) above 67[and serial number 38 below].. 9 -] 26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; 6[(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);] 22[(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);] (d) Printing of books (including Braille books), journals and periodicals; 23[(da) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5per cent. or Nil;] (e) Processing of hides, skins and leather falling under Chapter 4

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(i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.] 7[***] 2.5 – 25[(ia)Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent. 6 -] 8[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 26[(c) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil.] 2.5 27[(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent. 6 -] 49[(iii) Tailoring services. 2.5 – (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 9 -] 9[27 Heading 9989 29[(i) Services by w

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ther than (i) above. 9 -] 33 Heading 9995 Services of membership organisations. 9 – 34 Heading 9996 (Recreational, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 10[or planetarium]. 9 – (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 68[6] – 69[(iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. 9 -] 51[(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 9 – (iiia) Services by way of admission to entertainment events or access to amusement facilities including 70[****] casinos, race club, 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 licen

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tion No. 1/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 673(E) dated 28th June, 2017. 9 -] 52[2. In case of supply of service specified in column (3), in item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. Explanation. -For the purposes of this paragraph, total amount means th

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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 has not been taken; and (b) credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder. (v) "information technology software means any representation of instructions, data, sound or image, including source code and object code, recorded

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Authority means an authority or a board or any other body, – (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution. (x) Government Entity means an authority or a board or any other body including a society, trust, corporation, i) set up by an Act of Parliament or State Legislature; or ii) established by any Government, with 90per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.] 73[(xi) specified organisation shall mean, – (a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (b) Committee or State Committee as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002).

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cy (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 consignment note, by whatever name called. 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)] 4. Substituted vide notification 20/2017 dated 22-8-2017, before it was read as, (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)] 5. Substituted vide notification 20/2017 dated 22-8-2017, before it was read as, (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Expla

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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 such as cellulose acetate or alginates. 8. Substituted vide notification 20/2017 dated 22-8-2017, before it was read as, (ii) Manufacturing services on physical inputs (goods) owned by others, other than (i) above. 9 – 9. Substituted vide notification 20/2017 dated 22-8-2017, before it was read as, 27 Heading 9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services. 9 – 10. Inserted vide notification 20/2017 dated 22-8-2017 11. Substituted vide notification 24/2017 dated 21-9-2017, before it was read as, "(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above." 12. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was

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3-10-2017, before it was read as, (v) Goods transport services other than (i), (ii), (iii) and (iv) above. 9 – 19. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, 4[(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)] or 6 -] 20. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, (v) Financial and related services other than (i), (ii), (iii), and (iv) above. 9 – 21. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, (vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above. Same rate of central tax as applicable on supply of like goods involving transfer of title in goods – 22. Substituted vide notification no . 31/2017

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bstituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, at item (i) 31. Inserted vide notification no . 31/2017 dated 13-10-2017 32. Substituted vide notification no. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, (i) 9984part 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 part of the establishment, at any time during the year nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 6 – 33. Substituted vide notification no. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being

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food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 36. Substituted vide notification no. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Services provided 37. Inserted vide notification no. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017 38. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, "(c) a civil structure or any other original works pertaining to the In-situ rehabilitation of existing slum dwellers using land as a resource through private participation under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers;" 39. Inserted vide Notification No. 1/2018 Dated 25-01-2018 40. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, "excluding" 41. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (

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ing, electricity, gas and water distribution. 9 – 48. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, 25 Heading 9987 Maintenance, repair and installation (except construction) services. 9 – 49. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, (iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) 28[,(ia), (ii) and (iia)] above. 9 -] 50. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, 32 Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection services. 9 – 51. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, (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 Premie

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ansfer of land or undivided share of land, as the case may be." 53. Substituted vide Notification No. 13/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as 32[(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, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- declared tariff includes charges for all amenities prov

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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. 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." 56. Substituted vide Notification No. 13/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as (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 – 57. Substituted vide No

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w.e.f. 01-01-2019 before it was read as (vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above. 9 – 65. Substituted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. Same rate of central tax as applicable on supply of like goods involving transfer of title in goods. – 66. Inserted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 67. Inserted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 68. Substituted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "9" 69. Inserted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 70. Omitted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-201

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To notify the rates of compensation cess on supply of specified services

GST – 02/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 2/2017- Compensation Cess (Rate) New Delhi, the 28th June, 2017 G.S.R……(E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby notifies, that the cess, on the supply of services of description specified in column (2) of the Table below and falling in Chapter, Section, Heading or Group specified in column (3) of the said Table, shall be levied at the rate specified in the corresponding entry in column (4) of the said Table. Table Sl. No.

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n goods. Note:- Nothing contained in this entry shall apply on or after 1stday of July, 2020] 3 Any other supply of services Chapter 99 Nil 2. Explanation.- Reference to Chapter , Section , Heading or Group , wherever they occur, unless the context otherwise requires, shall mean respectively as Chapter, Section and Heading in the [scheme of classification of services annexed to notification No. 11/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 28th June, 2017, vide number G.S.R. 690(E), dated 28th June, 2017] . 3. This notification shall come into force with effect from 1st day of July, 2017. [F.No. 334/1/2017-TRU] (Ruchi Bisht) Under Secretary to the Government of India

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Seeks to notify Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017)

GST – 01/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.1/2017-Compensation Cess (Rate) New Delhi, the 28th June, 2017 G.S.R. 720 (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of cess as specified in column (4) of the Schedule appended to this notification, that shall be levied on the intra-State supplies or inter-State supplies of such goods, the description of which is specified in the corresponding entry in column (3) and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule. Schedule S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods Rate of goods and services tax compensation cess (1) (2) (3) (4) 1. 2106

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s 11[ 5% + ₹ 2076 per thousand ] 13. 2402 20 40 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres 12[ 5% + ₹ 2747 per thousand ] 14. 2402 20 50 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres 13[ 5% + ₹ 3668 per thousand ] 15. 2402 20 90 Other cigarettes containing tobacco 14[ 36% + ₹ 4170 per thousand ] 16. 2402 90 10 Cigarettes of tobacco substitutes Rs.4006 per thousand 17. 2402 90 20 Cigarillos of tobacco substitutes 12.5% or ₹ 4,006 per thousand whichever is higher 18. 2402 90 90 Other 12.5% or ₹ 4,006 per thousand whichever is higher 19. 2403 11 10 'Hookah' or 'gudaku' tobacco bearing a brand name 72% 20. 2403 11 10 Toba

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0 Pan masala containing tobacco Gutkha 204% 37. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name 96% 38. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name 89% 39. 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal. Rs.400 per tonne 40. 2702 Lignite, whether or not agglomerated, excluding jet Rs.400 per tonne 41. 2703 Peat (including peat litter), whether or not agglomerated Rs.400 per tonne 22[41A 27 Coal rejects supplied by a coal washery, arising out of coal on which compensation cess has been paid and input tax credit thereof has not been availed by any person. NIL] 42. 1[ 8702 10, 8702 20, 8702 30, 8702 90] Motor vehicles for the transport of 2[not more than 13] persons, including the driver 15% 20[42A 87 All old and used motor vehicles Explanation: Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credi

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car for a period of five years after its purchase. NIL 15[47 8703 40, 8703 60 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; (a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles NIL (b) Three wheeled vehicles NIL (c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm NIL (d) Motor vehicles other than those mentioned at (a), (b) and (c) above. 15% Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.] 16[48 8703 50, 8703 70 Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion; (a) Motor vehicles cleared a

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not exceeding 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 1% 51. 8703 31 Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 3% 17[52 8703 Motor vehicles of engine capacity not exceeding 1500 cc 17%] 18[52A 8703 Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at S. No 52B 20%] 19[52B 8703 Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. – For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance o

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, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. 2. This notification shall come into force with effect from the 1st day of July, 2017. [F.No.354/117/2017-TRU] (Mohit Tewari) Under Secretary to the Government of India ****************** Notes: 1. Corrected vide Corrigendum notification dated 30-6-2017, before it was read as, " 8702 10" 2. Corrected vide Corrigendum notification dated 30-6-2017, before it was read as, " ten or more" 3. Substituted vide notification no. 3/2017 dated 18-7-2017, w.e.f. 18-7-2017 before it was read as, 5% + ₹ 1591 per thousand 4. Substituted vide notification no. 3/2017 dated 18-7-2017, w.e.f. 18-7-2017 before it was read as, 5% + ₹ 2876 per thousand 5. Substitut

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– Dated 18-7-2017, w.e.f. 18th day of July, 2017before it was read as, "6[5% + ₹ 2747 per thousand]" 13. Substituted vide Not. 03/2017 – Dated 18-7-2017, w.e.f. 18th day of July, 2017before it was read as, "7[5% + ₹ 3668 per thousand]" 14. Substituted vide Not. 03/2017 – Dated 18-7-2017, w.e.f. 18th day of July, 2017before it was read as, "8[36% + ₹ 4170 per thousand]" 15 Substituted vide not. 5/2017 dated 11-9-2017, before it was read as, 47. 8703 40, 8703 50, Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion; a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles b) Three wheeled vehicles c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm. Explanation.- For the purposes of this entry, t

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Seeks to appoint the 1st day of July, 2017, as the date on which all the provisions of Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall come into force

GST – 01/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 1/2017 – Goods and Services Tax Compensation New Delhi, the 28th June, 2017 7 Ashadha, Saka 1939 G.S.R. 700 (E).- In exercise of the powers conferred by sub-section (3) of section 1 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government hereby appoints the 1st day of July, 2017, as the date on which all the provisions of the said Act

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Categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO)

GST – 17/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 17/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R……(E).- In exercise of the powers conferred by sub-section (5) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby notifies that in case of the following categories of services, the tax on intra-State supplies shall be paid by the electronic commerce operator – (i) services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle; (ii) services by way of providing accommodation in hotels, inns, guest houses, clubs, camp

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Specified agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act

GST – 16/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 16/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R.….(E).-In exercise of the powers conferred by clause (xiv) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government 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 o

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agents or career consular officers posted therein, are entitled to refund of union territory tax, as stipulated in 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

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certificate to the foreign diplomatic mission or consular post; (v) the refund of the whole of the union territory tax granted 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 eff

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Supplies not eligible for refund of unutilised ITC under UTGST Act

GST – 15/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 15/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R……(E).- In exercise of the powers conferred by clause (xiv) of section 21 of the Union Territory Goods and Services Tax, 2017 (14 of 2017), read with sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council her

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Supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act

GST – 14/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 14/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R……(E).- In exercise of the powers conferred by clause (i) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (2) of section 7 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council he

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Categories of services on which union territory tax will be payable under reverse charge mechanism (RCM) under UTGST Act

GST – 13/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 13/2017- Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 704 (E).-In exercise of the powers conferred by sub- section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government on the recommendations of the Council hereby notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of union territory tax leviable under section 7 of the said Union Territory Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient of the such services as specified in Column (4) of the said Table:- Table Sl. No. Category of Supply of Services Supplier of service Recipient of Service (1) (2) (3) (4) 1 Supply of Services by a goods transport agency (GTA) in respect of transportation of goods

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or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services.] Goods Transport Agency (GTA), 1[who has not paid Union territory tax at the rate of 6%,] (a) Any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any co-operative society established by or under any law; or (d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law in

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ority to a business entity excluding, – (1) renting of immovable property, and (2) services specified below- (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers. Central Government, State Government, Union territory or local authority Any business entity located in the taxable territory. 5[5A Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017 (12 of 2017). Central Government, State Government, Union territory or local authority Any person registered under the Central Goods and Services Tax Act, 2017 read with

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ary, dramatic, musical or artistic works to a publisher, music company, producer or the like. Author or music composer, photographer, artist, or the like Publisher, music company, producer or the like, located in the taxable territory. 4[10 Supply of services by the members of Overseeing Committee to Reserve Bank of India Members of Overseeing Committee constituted by the Reserve Bank of India Reserve Bank of India. 6[11 Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs) Individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm. A banking company or a non-banking financial company, located in the taxable territory.] 9[12. Services provided by business facilitator (BF) to a banking company Business facilitator (BF) A banking company, located in the taxable territory 13. Services provided by

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r the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification. (b) Body Corporate has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013. (c) the business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification. (d) the words and expressions used and not defined in this notification but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and the Union Territory Goods and Services Tax Act shall have the same meanings as assigned to them in those Acts. 2[(e) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.

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ation cated 25-9-2017, before it was read as, "Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity." 4. Inserted vide Notification no. 33/2017 dated 13-10-2017 5. Inserted vide Notification No. 3/2018 Dated 25-01-2018 6. Inserted vide Notification No. 15/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 7. Inserted vide Notification No. 15/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 8. Inserted vide Notification No. 29/2018-Union Territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 9. Inserted vide Notification No. 29/2018-Union Territory Tax (Rate) dated 31-12-

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Exemptions on supply of services under UTGST Act

GST – 12/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 12/2017- Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R.703 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description specified in column (3) of the Table below from so much of the Union Territory Tax leviable thereon under sub-section (1) of section 7 of the said Act, as is in excess of the said tax calculated at the rate specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions specified in the corresponding entry in column (5) of the said Table, namely:- Table Sl. No. Chapter, Section, Heading,

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e said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil Nil] 4 Chapter 99 Services by 23[***] governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. Nil Nil 5 Chapter 99 Services by a 8[24[***] Governmental Authority] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. Nil Nil 6 Chapter 99 Services by the Central Government, State Government, Union territory or local authority excluding the following services- (a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and age

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relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers; and (b) services by way of renting of immovable property. Nil Nil 8 Chapter 99 Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers. Nil Nil 9 Chapter 99 Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thou

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ed to any of the events under FIFA U-17 World Cup 2017 to be hosted in India. Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U17 World Cup 2017.] 7[9B Chapter 99 Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). Nil Nil] 9[9C Chapter 99 Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants. Nil Nil] 25[9D Chapter 99 Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration up

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to a single residential unit otherwise than as a part of a residential complex. Nil Nil 2[11A Heading 9961 or Heading 9962 12[Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin.] Nil Nil 11B 13[***] 12 Heading 9963 or Heading 9972 Services by way of renting of residential dwelling for use as residence. Nil Nil 13 Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9 Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10

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izoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; (b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air-conditioned stage carriage. Nil Nil 16 Heading 9964 Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of 16[three years] from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. Nil Nil 17 Heading 9964 Service of transportation of passengers, with or without accompanied belongings, by- (a) railways in a class other than- (i) first class; or (ii) an air-c

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ontained in this serial number shall apply after the 30th day of September 29[2019.]] 20 Heading 9965 Services by way of transportation by rail or a vessel from one place in India to another of the following goods – (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (d) railway equipments or materials; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure. Nil Nil 21 Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport in a goods carriage of – (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where consideration charged for transportation of all such goods for a single

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e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil Nil] 39[21B Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, – (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services. Nil Nil] 22 Heading 9966 or Heading 9973 Services by way of giving on hire – (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passenger

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y way of- (a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services); (b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers. Nil Nil 40[27A Heading 9971 Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY). Nil Nil] 28 Heading 9971 or Heading 9991 Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013). Nil Nil 29 Heading 9971 or Heading 9991 Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, re

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sideration in the form of administrative fee. Nil Nil] 32 Heading 9971 Services provided by the Insurance Regulatory and Development Authority of India to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999). Nil Nil 33 Heading 9971 Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market. Nil Nil 34 Heading 9971 Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. Explanation.- For the purposes of this entry, acquiring bank means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to an

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Arogya Bima Policy; (j) 4[Pradhan Mantri Fasal BimaYojana (PMFBY)] (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha BimaYojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999). Nil Nil 36 Heading 9971 or Heading 9991 Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of 17[two lakhs] rupees; (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vay

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ational Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil] 40 Heading 9971 or Heading 9991 Services provided to the Central Gover

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nment, State Government or Union territory.] Nil Nil 42 Heading 9973 or Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Nil Nil 43 Heading 9973 Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways. Nil Nil 44 Heading 9981 Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:- (a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and (b) a period of three years has not elapsed from the date of entering into an agreement as an incubatee. Nil Nil 45 Heading 9982 or Heading 9991 Se

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erson other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year. 15[(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.] Nil Nil 46 Heading 9983 Services by a veterinary clinic in relation to health care of animals or birds. Nil Nil 47 Heading 9983 or Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force. Nil Nil 33[47A Heading 9983 or Heading 9991 Services by way of licensing, registration and analysis or testing of food samples supplied

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or Union territories for implementation of Goods and Services Tax. Nil Nil 52 Heading 9985 Services by an organiser to any person in respect of a business exhibition held outside India. Nil Nil 53 Heading 9985 Services by way of sponsorship of sporting events organised – (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme. Nil Nil 15[53A Heading 9985 Services by way of fumigation in a warehouse of agricultural produce. Nil Nil] 54 Heading 9986 Services relating to cultivation of plants and

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d or services provided by a commission agent for sale or purchase of agricultural produce. 15[(h) services by way of fumigation in a warehouse of agricultural produce.] Nil Nil 55 Heading 9986 Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. Nil Nil 34[55A Heading 9986 Services by way of artificial insemination of livestock (other than horses). Nil Nil] 56 Heading 9988 Services by way of slaughtering of animals. Nil Nil 57 Heading 9988 or any other Heading of Section 8 and Section 9 Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. Nil Nil 58 Heading 9988 or Heading 9992 Services provided by the National Centre for Cold Cha

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ces provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products. Nil Nil 64 Heading 9991 or Heading 9973 Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource. Nil Nil 65 Heading 9991 Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hour

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submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.] 66 42[Heading 9992 or Heading 9963] Services provided – (a) by an educational institution to its students, faculty and staff; 15[(aa) by an educational institution by way of conduct of entranc

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l or equivalent; or (ii) education as a part of an approved vocational education course.] Nil Nil 43[* ******** *] 68 Heading 9992 or Heading 9996 Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. Nil Nil 69 Heading 9992 or Heading 9983 or Heading 9991 Any services provided by, _ (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill developm

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erritory administration. Nil Nil 73 Heading 9993 Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation. Nil Nil 74 Heading 9993 Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. Nil Nil 44[74A Heading 9993 Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments,educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961). Nil Nil] 75 Heading 9994 Services provided by operators of the co

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the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year. Nil Nil] 78 Heading 9996 Services by an artist by way of a performance in folk or classical art forms of- (a) music, or (b) dance, or (c) theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador. Nil Nil 79 Heading 9996 Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. Nil Nil 14[79A Heading 9996 Services by way of admission to a protected m

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the purposes of this notification, unless the context otherwise requires, – (a) advertisement means any form of presentation for promotion of, or bringing awareness about, any event, idea, immovable property, person, service, goods or actionable claim through newspaper, television, radio or any other means but does not include any presentation made in person; (b) advocate has the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 (25 of 1961); (c) agricultural extension means application of scientific research and knowledge to agricultural practices through farmer education or training; (d) agricultural produce means any produce out of cultivation of plants and rearing of all life forms of animals, except 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

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e Directorate General of Training, Ministry of Skill Development and Entrepreneurship; (i) arbitral tribunal has the same meaning as assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996); (j) authorised dealer of foreign exchange shall have the same meaning assigned to Authorised person in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999); (k) authorised medical practitioner means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force; (l) banking company has the same meaning as assigned to it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934); (m) brand ambassador means a person engaged for promotion or marketing of a brand of g

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dependence-forming substance such as narcotics drugs or alcohol; or (B) public awareness of preventive health, family planning or prevention of HIV infection; (ii) advancement of religion , spirituality or yoga; (iii) advancement of educational programmes or skill development relating to,- (A) abandoned, orphaned or homeless children; (B) physically or mentally abused and traumatized persons; (C) prisoners; or (D) persons over the age of 65 years residing in a rural area; (iv) preservation of environment including watershed, forests and wildlife; (s) clinical establishment means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseas

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half of the Organising State; (y) educational institution means an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; (z) electricity transmission or distribution utility means the Central Electricity Authority; a State Electricity Board; the Central Transmission Utility or a State Transmission Utility notified under the Electricity Act, 2003 (36 of 2003); or a distribution or transmission licensee under the said Act, or any other entity entrusted with such function by the Central Government or, as the case may be, the State Government; (za) e-rickshaw means a special purpose battery powered vehicle of power not exceeding 4000 watts, having three wheels for carrying goods or passengers, as the case may be, for hire or rewa

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Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution. . (zfa) Government Entity means an authority or a board or any other body including a society, trust, corporation, (i) set up by an Act of Parliament or State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.] (zg) health care services means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not inclu

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) insurance company means a company carrying on life insurance business or general insurance business; (zk) interest means interest payable in any manner in respect of any moneys borrowed or debt incurred (including a deposit, claim or other similar right or obligation) but does not include any service fee or other charge in respect of the moneys borrowed or debt incurred or in respect of any credit facility which has not been utilised; (zl) intermediary has the same meaning as assigned to it in sub-section (13) of section 2 of the Integrated Goods and Services Tax Act, 2017; (zm) legal service means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority; (zn) life insurance business has the same meaning as assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938); (zo) life micro-insurance product shall have the same meaning as assig

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abandoned or damaged structures on land that are required to make them workable; (ii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise; (zt) print media means,- (i) book as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) newspaper as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867); (zu) port has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908); (zv) radio taxi means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using the Global Positionin

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ral Government, and its affiliate federations; (iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government; (v) the International Olympic Association or a federation recognised by the International Olympic Association; or (vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India; (zy) religious place means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality; (zz) renting in relation to immovable property means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property; (zza) Reserve Bank of India means the bank es

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Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (ii) Committee or State Committee as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002); (zzh) stage carriage shall have the same meaning as assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzi) State Electricity Board means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (54 of 1948); (zzj) State Transmission Utility shall have the same meaning as assigned to it in clause (67) of section 2 of the Electricity Act, 2003 (36 of 2003); (zzk) state transport undertaking has the same meaning as assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzl) tiger reserve has the same meaning as assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (53 of 1972); (zzm) tour operator means any person engaged in the business of planning, scheduling, organizing, arranging tours (whi

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Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative. 5[(iii) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.] 37[(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students.] 4. This notification shall come into force on the 1st day of July, 2017. [F. No.334/1/2017 -TRU] (Ruchi Bisht) Under Secretary to the Government of India ****************** Notes: 1. Inserted vide notification no. 21/2017 dated 22-8-2017 2. Inserted vide notification no. 21/2017 dated 22-8-2017 3. Substituted vide notification no. 21/2017 dated 22-8-2017, before it was read as, Weather Based Crop Insurance Scheme or the Modified National Agricultural In

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ted 13-10-2017, before it was read as, "(zf) governmental authority has the same meaning as assigned to it in the Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017);" 12. Substituted vide Notification No. 47/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin." 13. Omitted vide Notification No. 47/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 11B Heading 9961 or Heading 9962 Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin. 14. Inserted vide Notification No. 47/2017 dated 14-11-2017, w.e.f. 15-11-2017, befo

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eant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event, where the consideration for admission is not more than ₹ 250 per person as referred to in (a), (b) and (c) above." 23. Omitted vide Notification No. 14/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, "Central Government, State Government, Union territory, local authority or" 24. Omitted vide Notification No. 14/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, "8[Central Government, State Government, Union territory, local authority or" 25. Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 26. Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 27. Substituted vide Notification No. 14/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-

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-07-2018 36. Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 37. Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 38. Inserted vide Notification No. 23/2018- Union Territory Tax (Rate) – Dated 20-09-2018 39. Inserted vide Notification No. 28/2018- Union Territory Tax (Rate) Dated 31-12-2018 w.e.f. 01-01-2019 40. Inserted vide Notification No. 28/2018- Union Territory Tax (Rate) Dated 31-12-2018 w.e.f. 01-01-2019 41. Inserted vide Notification No. 28/2018- Union Territory Tax (Rate) Dated 31-12-2018 w.e.f. 01-01-2019 42. Substituted vide Notification No. 28/2018- Union Territory Tax (Rate) Dated 31-12-2018 w.e.f. 01-01-2019 before it was read as Heading 9992 43. Omitted vide Notification No. 28/2018- Union Territory Tax (Rate) Dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 67 Heading 9992 Services provided by the Indian Institutes of Management, as per the guidelines

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Rates for supply of services under UTGST Act

GST – 11/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 11/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 702 (E).- In exercise of the powers conferred by sub-section (1) of section 7, subsection (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with and sub-section (5) of section 15 and subsection (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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 union territory tax, on the intraState 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 corres

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Central Goods and Services Tax Act, 2017, supplied to the 13[Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, – (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. 6 15[Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be] (iv) Composite supply of works c

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n (EWS) houses constructed under the Affordable Housing in partnership by State or Union Territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); (db) a civil structure or any other original works pertaining to the houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2) under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);] (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 35[(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored

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sing scheme of a State Government; 35[(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017;] (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 6 – 12[(vi) 28[Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, provided] to the Central Government, State Government, Union Territory, 14[a local authority, a Governmental Authority or a Government Entity] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renova

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ase may be] 16[(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity. 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropria

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ent Entity. 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. (xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsection (1) of section 22 of the Central Goods and Services Tax Act 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (ix), (x) and (xi) above 56[and serial number 38 below]. 9 -] 4 Section 6 Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services 5 Heading 9961 Services in wholesale trade

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or residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a 57[****] hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional. Explanation 2.- This item excludes the supplies covered under item 7 (v). Explanation 3.- 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. 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

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nt, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. 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. 9 – 31[***] 53[(v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasio

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residential or lodging purposes having 51[value of supply] of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. 52[***] 14 – 32[(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation.- For the removal of doubt, it is hereby clarified that, 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, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of

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of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) radio taxi means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). 2.5 Provided that credit of input tax charged on goods 17[and] services used in supplying the service has not been taken [Please refer to Explanation 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 no

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nother service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] or 6 -] (vii) Passenger transport services other than (i), (ii) (iii), (iv), 59[(iva),] (v) and (vi) above. 9 – 9 Heading 9965 (Goods transport services) (i) Transport of goods by rail (other than services specified at item no. (iv)). 2.5 Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying union territory tax or integrated tax on the supply of the service (ii) Transport of goods in a vessel. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] 4[(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). 71[Explanation 1] .- goods transp

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ices used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] or 6 – 54[(vi) Multimodal transportation of goods. Explanation.- (a) multimodal transportation means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter; (b) mode of transport means carriage of goods by road, air, rail, inland waterways or sea; (c) multimodal transporter means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. 6 – (vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 -] 10 Heading 9966 (Rental services of transport vehicles) 20[(i) Renting of an

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ing 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 consignment note, by whatever name called. 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)] or 6 Provided that the goods transport agency opting to pay Union territory tax @ 6% under this entry shall, thenceforth, be liable to pay Union territory tax @ 6% on all the services of GTA supplied by it.] (ii) Supporting services in transport other than (i) above. 9 – 12 Heading 9968 Postal and courier services. 9 – 13 Heading 9969 Electricity, gas, water and other distribution services. 9 – 14 Section 7 Financial and related services; real estate services; and rental and leasing services. 15 Heading 9971 (Financial and related services) (i) Services provided by a foreman of a chit fund in relation to chit. Explanatio

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onsideration. Same rate of union territory 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 union territory 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 service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- (a) operator means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) scheduled air transport service means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) schedul

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of lease of land. Nil – (ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i); sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi). Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. Nil – (iii) Real estate services other than (i) and (ii) above. 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

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erson, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) scheduled air transport service means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) scheduled air cargo service means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 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)] 22[(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of Union territory tax as applicable on supply of like goods involving transfer of title in goods

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55[22 Heading 9984 (Telecommunications, broadcasting and information supply services) (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, e-books means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 2.5 – (ii) Telecommunications, broadcasting and information supply services other than (i) above. 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 or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. 2.5 1. Provided that credit of input tax charged on goods and services used in supplying the service 3

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ort services to agriculture, forestry, fishing, animal husbandry. Explanation. – Support services to agriculture, forestry, fishing, animal husbandry mean – (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products 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 i

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icity, gas and water distribution other than (ii) above. 9 -] 44[25 Heading 9987 (i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (ii) Maintenance, repair and installation (except construction) services, other than (i) above 63[and serial number 38 below]. 9 -] 26 Heading 9988 (Manufacturin g services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; 7[(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);] 23[(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 19

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of handicraft goods. Explanation. – The expression handicraft goods shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.] 2.5 – 24[(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 6 per cent. 6 -] 9[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 24[(c) printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 2.5 per cent. or Nil.] 2.5 – 24[(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods

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ces. 9 – 31 Heading 9993 Human health and social care services. 9 – 46[32 Heading 9994 (i)Services by way of treatment of effluents by a Common Effluent Treatment Plant. 6 – (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 9 -] 33 Heading 9995 Services of membership organisations. 9 – 34 Heading 9996 (Recreational, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 11[or planetarium]. 9 – (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 64[6] – 65[(iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. 9 -] 47[(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet.

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power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Ocean waves/tidal waves energy devices/plants Explanation:- This entry shall be read in conjunction with serial number 234 of Schedule I of the notification No. 1/2017-Union Territory Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 710(E) dated 28th June, 2017. 9 -] 48[2. In case of supply of service specified in column (3), in item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided

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they occur, unless the context otherwise requires, shall mean respectively as Chapter, Section and Heading in the 1[scheme of classification of services annexed to notification No. 11/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 28th June, 2017, vide number G.S.R. 690(E), dated 28th June, 2017]. (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 has not been taken; and (b) credit of input tax charged on

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of all life forms of animals, except 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; 24[(ix) Governmental Authority means an authority or a board or any other body, – (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution. (x) Government Entity means an authority or a boa

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classification of services" 2. Substituted vide Notification no. 20/2017 dated 22-8-2017, before it was read as, (iii) construction services other than (i) and (ii) above. 9 – 3. Substituted vide Notification no. 20/2017 dated 22-8-2017, before it was read as, (vi) Transport of passengers by 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)] 4. Substituted vide Notification no. 20/2017 dated 22-8-2017, before it was read as, (iii) 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 consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goo

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. (iv)] 7. Substituted vide Notification no. 20/2017 dated 22-8-2017, before it was read as, (b) Textile yarns (other than of man-made fibres) and textile fabrics; 8. Omitted vide Notification no. 20/2017 dated 22-8-2017, before it was read as, 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 such as cellulose acetate or algina

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16. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, (vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 -]] 17. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, "or" 18. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, 3[(vi) Transport of passengers by 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)] or 6 -] 19. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, (v) Goods transport services other than (i), (ii), (iii) and (iv) above. 9 – 20. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, 5[(i) Renting of motorcab where the cost of fuel is included in the consideration ch

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Inserted vide Notification No. 31/2017 dated 13-10-2017 25. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, "and (ii)" 26. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, (i) Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 6 – 27 Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, "at item (i)" 28. Substituted vide Notification No. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Services provided" 29. Substituted vide Notification No. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, (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,

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-11-2017, before it was read as, (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 – 32. Substituted vide Notification No. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "(ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above." 33. Inserted vide Notification No. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017 34. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, "(c) a civil structure or any other original works pertaining to the In-situ rehabilitation of existing slum dwell

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, before it was read as, (vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above. Same rate of Union territory tax as applicable on supply of like goods involving transfer of title in goods -] 42. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, (ii) Support services other than (i) above 9 – 43. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, (ii) Support services to mining, electricity, gas and water distribution. 9 – 44. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, 25 Heading 9987 Maintenance, repair and installation (except construction) services. 9 – 45. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, (iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) 25[, (ia), (ii) and (iia)] above. 9 -] 46. Substituted vide Notification No. 1/2018 Dated 25-01-2018, b

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e and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. Explanation .- For the purposes of paragraph 2, total amount means the sum total of,- (a) consideration charged for aforesaid service; and (b) amount charged for transfer of land or undivided share of land, as the case may be." 49. Inserted vide Notification No. 17/2018-Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 50. Substituted vide Notification No. 13/2018-Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, 29[(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 fo

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d vide Notification No. 13/2018-Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, "declared tariff" 52. Omitted vide Notification No. 13/2018-Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, "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." 53. Substituted vide Notification No. 13/2018-Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, (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 su

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ification No. 27/2018-Union Territory Tax (Rate) date 31-12-2018 w.e.f. 01-01-2019 before it was read as (vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above. 9 – 61. Substituted vide Notification No. 27/2018-Union Territory Tax (Rate) date 31-12-2018 w.e.f. 01-01-2019 before it was read as, (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. Same rate of Union territory tax as applicable on supply of like goods involving transfer of title in goods. -] 62. Inserted vide Notification No. 27/2018-Union Territory Tax (Rate) date 31-12-2018 w.e.f. 01-01-2019 63. Inserted vide Notification No. 27/2018-Union Territory Tax (Rate) date 31-12-2018 w.e.f. 01-01-2019 64. Substituted vide Notification No. 27/2018-Union Territory Tax (Rate) date 31-12-2018 w.e.f. 01-01-2019 before it was read as 9 65. Inserted vide Notification No. 27/2018-Union Territory Tax (Rate) date 31-12-2018 w.e.f. 01-01-20

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UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1)

GST – 10/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.10/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State sup

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Exempting supplies to a TDS deductor by a supplier, who is not registered

GST – 09/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.9/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supp

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UTGST exemption from reverse charge upto ₹ 5000 per day under section 8 (1)

GST – 08/2017 – Dated:- 28-6-2017 – Rescinded vide Notification No. 01/2019 – Union Territory Tax (Rate) dated 29-01-2019 GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.8/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 717 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public

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Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) and section 55 CSD of CGST Act

GST – 07/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.7/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts, the inward 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 the whole of the Un

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Refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act

GST – 06/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.6/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. (E).- In exercise of the powers conferred by section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the Canteen Stores Depar

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Specified supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act

GST – 05/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.5/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 714 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) the Central Government, on the recommendations of the Council, hereby notifies the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, heading, sub-heading or Chapter, as the case may be, as specified in the corresponding entry in column (2

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up to the 31st day of July 2018, shall lapse.] TABLE S. No. Tariff item, heading, sub-heading or Chapter Description of Goods (1) (2) (3) 1. 5007 Woven fabrics of silk or of silk waste 2. 5111 to 5113 Woven fabrics of wool or of animal hair 3. 5208 to 5212 Woven fabrics of cotton 4. 5309 to 5311 Woven fabrics of other vegetable textile fibres, paper yarn 5. 5407, 5408 Woven fabrics of manmade textile materials 6. 5512 to 5516 Woven fabrics of manmade staple fibres 2[6A 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 6B 5801 Corduroy fabrics 6C 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an

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, not self-propelled (excluding those of heading 8604) 13. 8606 Railway or tramway goods vans and wagons, not self-propelled 14. 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof 15. 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing Explanation. – (1) In this Table, tariff item , sub-heading , heading and Chapter shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 197

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Reverse charge on certain specified supplies of goods under section 7(3)

GST – 04/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.4/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, made by the person as specified in the corresponding entry in column (4), in respect

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y registered person 2[4A 5201 Raw cotton Agriculturist Any registered person] 5. – Supply of lottery. State Government, Union Territory or any local authority Lottery distributor or selling agent. Explanation.- For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998). 1[6. Any Chapter Used vehicles, seized and confiscated goods, old and used goods, waste and scrap Central Government, State Government, Union territory or a local authority Any registered person] 3[7. Any Chapter Priority Sector Lending Certificate Any

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2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1)

GST – 03/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.3/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Table below read with relevant List appended hereto and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, from so much of the Union territory tax leviable thereon under section 7 of the Union Territory Good and Services Tax Act, 2017 (14 of 2017) as is in excess of the amount calculated at the rate specified in the corre

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oal Bed Methane Policy. 2.5% 1 ANNEXURE Condition No. Conditions 1. If,- (a) the goods are supplied to,- (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) an Indian Company or Companies, a Foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to as the contractor ) or a sub-contractor of the contractor and in each case in connection with petroleum operations to be undertaken under a contract with the Government of India; or (iii) an Indian Company or Companies, a Foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (herein

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rate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for petroleum operations referred to in sub-clause (i) of clause (a); (ii) is a contractor, he produces to the 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, having jurisdiction over the supplier of goods, at the time of outward supply of goods, 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 goods are required for (A) petroleum operations referred to in sub-clause (ii) of clause (a) under the contract referred to in that sub-clause, or (B) petroleum operations or coal bed methane operations referred to in sub-clause (iii) of clause (a), as the case may be, under a contract signed under

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act referred to in that sub-clause and containing, the name of such sub- contractor, or (C) petroleum operations or coal bed methane operations, as the case may be, referred to in sub- clause (iii) of clause (a) 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 name of such sub-contractor; (ii) an affidavit to the effect that such sub-contractor is a bonafide sub-contractor of the licensee or lessee or contractor, as the case may be; (iii) an undertaking from such licensee or lessee or contractor, as the case may be, binding him to pay any tax, fine or penalty that may become payable, if any of the conditions of this entry are not complied with by such sub-contractor or licensee or lessee or contractor, as the case may be; (d) where the goods so supplied to the licensee or a sub-contractor of the licensee, or the contractor or a sub-contractor of the contractor are sough

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, or (B) petroleum operations to be undertaken under a contract referred to in sub-clause (ii) of clause (a), or (C) petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract referred to in sub-clause (iii) of clause (a) (ii) undertaking from the transferee to comply with all the conditions of this entry, including that he shall pay tax, fine or penalty that may become payable, if any of the conditions of this entry are not complied with by himself, where he is the licensee/ contractor or by the licensee/ contractor of the transferee where such transferee is a sub-contractor; (iii) a certificate,- (A) in the case of a petroleum 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; (B) in the case o

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istant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, 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 are no longer required for the petroleum operations or coal bed methane operations, and the depreciated value of the goods shall be equal to the original value of the goods at the time of import reduced by the percentage points calculated by straight line method as specified below for each quarter of a year or part thereof from the date of clearance of the goods, namely:- (i) for each quarter in the first year at the rate of 4 per cent.; (ii) for each quarter in the second year at the rate of 3 per cent.; (iii) 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

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g system. (5) All types of equipment/ units for specialised services like diving, cementing, logging, casing repair, production testing, simulation and mud services, oil field related lab equipment, reservoir engineering, geological equipment, directional drilling, stimulation, Coil Tubing units, Drill Stem Testing (DST), data acquisition and processing, solids control, fishing (as related to downhole retrieval in oil field operations or coal bed methane operations), well control, blowout prevention(BOP), pipe inspection including Non Destructive Testing, coring, gravel pack, well completion and workover for oil/gas/CBM wells including wireline and downhole equipment. (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 i

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ent, Tanks used for storage of oil, condensate, coal bed methane, water, mud, chemicals and related materials. (13) All types of fully equipped vessels and other units /equipment required for pollution control, fire prevention, fire fighting, safety items like Survival Craft, Life Raft, fire and gas detection equipment, including H2S monitoring equipment. (14) Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment. (15) All types of valves including high pressure valves. (16) Communication equipment required for petroleum or coal bed methane operations including synthesized VHF Aero and VHF multi channel sets/ VHF marine multi channel sets. (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 rad

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UTGST exempt goods notified under section 8 (1)

GST – 02/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.2/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 711 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the Union territory tax as leviable thereon under section 7 of the Union Territory Good and Services Tax Act, 2017 (14 of 2017). Schedule S. No. Chapter / Heading / Sub-heading / Tariff item Description of G

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. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] 19. 0301 Live fish. 20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 21. 22[0304, 0306, 0307, 0308 All goods, fresh or chilled 22. 0303, 0304, 0305, 0306, 0307, 0308 All goods [other than fresh or chilled] and other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]] 23. 23[***] 24. 23[***] 25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk

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fresh or chilled 30B 0504 All goods [other than fresh or chilled] other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]] 31. 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products 32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. 33. 0511 Semen including frozen semen 34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 35. 0701 Potatoes, fresh or chilled. 36. 0702 Tomatoes, fresh or chilled. 37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or

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stered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]] 46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, 25[fresh or chilled, dried]; sago pith. 24[46A 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily],

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uch as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. 53. 0806 Grapes, fresh 54. 0807 Melons (including watermelons) and papaws (papayas), fresh. 55. 0808 Apples, pears and quinces, fresh. 56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. 59. 3[ 7, 9 or 10 ] All goods of seed quality 60. 0901 Coffee beans, not roasted 61. 0902 Unprocessed green leaves of tea 62. 0909 Seeds of ani

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ley [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]] 68. 1004 Oats [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]] 69. 1005 Maize (corn) [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than tho

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eals such as Jawar, Bajra, Ragi] [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]] 73. 1101 Wheat or meslin flour [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]] 74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) b

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those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]] 78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [7[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]]] 24[78A 1106 10 10 Guar meal] 79. 12 All goods of seed quality 80. 1201 Soya beans, whether or not broken, of seed quality. 81. 1202 Ground-nuts, not roasted or otherwise cooked, whether

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husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets 91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. 92. 1301 Lac and Shellac 35[92 A 1401 Sal leaves, siali leaves, sisal leaves, sabai grass] 93. 1404 90 40 Betel leaves 24[93A 1404 90 60 coconut shell, unworked] 36[93 B 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks] 94. 1701 or 1702 27[Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar] 95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki 96. 1905 Pappad, by whatever name it is known, except when served for consumption 97. 1905 Bread (branded or otherwise), except when served for consumption and pizza bread 98. 2

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06 De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018] 102B 2306 Cotton seed oil cake] 103. 2501 28[Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water] 24[103A 26 Uranium Ore Concentrate] 104. 2716 00 00 Electrical energy 105. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 106. 3002 Human Blood and its components 107. 3006 All types of contraceptives 108. 3101 All goods and organic manure [9[other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the condit

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r or not illustrated or containing advertising material 121. 4903 Children's picture, drawing or colouring books 44[121A 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated] 122. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed 19[122A 4907 Duty Credit Scrips] 123. 5001 Silkworm laying, cocoon 124. 5002 Raw silk 125. 5003 Silk waste 126. 5101 Wool, not carded or combed 127. 5102 Fine or coarse animal hair, not carded or combed 128. 5103 Waste of wool or of fine or coarse animal hair 129. 52 Gandhi Topi 130. 52 Khadi yarn 12[130A 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets] 131. 5303 Jute fibres, raw or processed but not spun 132. 5305 Coconut, coir fibre 40[132A 53 Coir pith compost other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on w

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Handloom [weaving machinery] 140. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 141. 8803 Parts of goods of heading 8801 142. 9021 Hearing aids 143. 92 15[Indigenous handmade musical instruments as listed in ANNEXURE II] 144. 9603 16[Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles] 145. 9609 Slate pencils and chalk sticks 146. 9610 00 00 Slates 41[146A 9619 00 10 or 9619 00 20 Sanitary towels (pads) or sanitary napkins; tampons] 147. 9803 Passenger baggage 148. Any chapter Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) 34[Vibhuti] (vi) Unbranded honey 2[***] (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika 149. – Supply of lottery by any person other than

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by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause] Explanation.- For the purposes of this Schedule,- (i) The phrase unit container means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package. 17[(ii) (a) The phrase brand name means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. 29[(b) The phrase registered bra

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ich is: (a) set up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority.] 2. This notification shall come into force with effect from the 1st day of July, 2017. 18[ANNEXURE I For foregoing an actionable claim or enforceable right on a brand name,- (a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and (b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of t

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he brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.] ANNEXURE II List of indigenous handmade musical instruments 1. Bulbul Tarang 2. Dotar, Dotora, or Dotara 3. Ektara 4. Getchu Vadyam or Jhallari 5. Gopichand or Gopiyantra or Khamak 6. Gottuvadhyam or Chitravina 7. Katho 8. Sarod 9. Sitar 10. Surbahar 11. Surshringar 12. Swarabat 13. Swarmandal 14. Tambura 15. Tumbi 16. Tuntuna 17. Magadi Veena 18. Hansaveena 19. Mohan Veena 20. Nakula Veena 21. Nanduni 22. Rudra Veena 23. Saraswati Veena 24. Vichitra Veena 25. Yazh 26. Ranjan Veena 27. Triveni Veena 28. Chikara 29. Dilruba 30. Ektara violin 31. Esraj 32. Kamaicha 33. Mayuri Vina or Taus 34. Onavillu 35. Behala(violin type) 36. Pena or Bana 37. Pulluvan veena – one stringed violin 38. Ravanahatha 39. Folk sarangi 40. Classical sarangi 41. Sarinda 42. Tar shehnai 43. Gethu or Jhallari 44. Gubguba or Jamuku – Percussion string instrument 45. Pulluvan kutam 46. Santoor – Hamme

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ra – small frame drum with one jingle 102. Kansi – small without jingles 103. Patayani thappu – medium frame drum played with hands 104. Chenda 105. Dollu 106. Dhak 107. Dhol 108. Dholi 109. Idakka 110. Thavil 111. Udukai 112. Chande 113. Nagara – pair of kettledrums 114. Pambai – unit of two cylindrical drums 115. Parai thappu, halgi – frame drum played with two sticks 116. Sambal 117. Stick daff or stick duff – daff in a stand played with sticks 118. Tamak' 119. Tasha – type of kettledrum 120. Urumee 121. JaltarangChimpta – fire tong with brass jingles 122. Chengila – metal disc 123. Elathalam 124. Geger – brass vessel 125. Ghatam and Matkam (Earthenware pot drum) 126. Ghungroo 127. Khartal or Chiplya 128. Manjeera or jhanj or taal 129. Nut – clay pot 130. Sankarjang – lithophone 131. Thali – metal plate 132. Thattukazhi mannai 133. Kanch tarang, a type of glass harp 134. Kashtha tarang, a type of xylophone.] [F.No.354/117/2017-TRU] (Mohit Tewari) Under Secretary to the Governmen

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than put up in unit container and bearing a registered brand name 9 Substituted vide notification no. 28/2017 dated 22-7-2017, before it was read as, other than put up in unit containers and bearing a registered brand name 10. Substituted vide notification no. 28/2017 dated 22-7-2017, before it was read as, 4[2301, 2302], 2304, 2305, 2306, 2308, 2309 11. Inserted vide notification no. 28/2017 dated 22-7-2017 12. Inserted vide notification no. 28/2017 dated 22-7-2017 13. Inserted vide notification no. 28/2017 dated 22-7-2017 14. Substituted vide notification no. 28/2017 dated 22-7-2017, Amber charkha 15. Substituted vide notification no. 28/2017 dated 22-7-2017, Indigenous handmade musical instruments 16 Substituted vide notification no. 28/2017 dated 22-7-2017, Muddhas made of sarkanda and phool bahari jhadoo 17 Substituted vide notification no. 28/2017 dated 22-7-2017, (ii) The phrase registered brand name means brand name or trade name, that is to say, a name or a mark, such as symbo

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container] 11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 12. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] 13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container] 14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] 15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container] 16. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers] 17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat

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dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "fresh or chilled" "Flour, of potatoes" 27. Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery" 28. Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Salt, all types" 29. Substituted vide Notification No. 42/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "(b) The phrase registered brand name means,- (A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered; (B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country.]" 30. Substituted vide Notification No. 7/2018

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. 27-07-2018 before it was read as, 31[102A 2302 De-oiled rice bran 38. Inserted vide Notification No. 19/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 39. Substituted vide Notification No. 19/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, 117. 48 / 4907 Rupee notes when sold to the Reserve Bank of India 40. Inserted vide Notification No. 19/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 41. Inserted vide Notification No. 19/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 42. Inserted vide Notification No. 19/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 43. Substituted vide Notification No. 25/2018-Union Territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as, 24[43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and, – (a) bearing a registered brand nam

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UTGST Rate Schedule u/s 7(1) notifying rates of UTGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods

GST – 01/2017 – Dated:- 28-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.1/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 710 (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), 347[read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017) ] the Central Government, on the recommendations of the Council, hereby notifies the rate of the Union territory tax of- (i) 2.5 per cent. in respect of goods specified in Schedule I, (ii) 6 per cent. in respect of goods specified in Schedule II, (iii) 9 per cent. in respect of goods specified in Schedule III, (iv) 14 per cent. in respect of goods specified in Schedule IV, (v) 1.5 per cent. in respect of goods specified in Schedule V, and (vi) 0.125 per cent. in respect of goods specified in Schedule VI appended to this notification (hereinafter referr

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n unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]] 3. 133[***] 4. 133[***] 5. 133[***] 6. 133[***] 7. 0401 Ultra High Temperature (UHT) milk 8. 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] 9. 0403 Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa 10. 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added su

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ne, subject to the conditions as in the ANNEXURE]] 14. 0410 Edible products of animal origin, not elsewhere specified or included 15. 0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 16. 0504 134[All goods [other than fresh or chilled] and put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] 17. 0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers 18. 0507 [Except 050790] Ivory, tortoise-shell, whaleb

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r (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]] 26. 0714 136[Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] 27. 0801 137[Cashew nuts, whether or not shelled or peeled, desiccated coconuts] 28. 0802 Dried areca nuts, whether or not shelled or peeled 29. 104[0802, 0813] Dri

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or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions 35. 0901 6[Coffee roasted, whether or not decaffeinated]; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] 36. 0902 Tea, whether or not flavoured [other than unprocessed green leaves of tea] 37. 0903 Maté 38. 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta 39. 0905 Vanilla 40. 0906 Cinnamon and cinnamon-tree flowers 41. 0907 Cloves (whole fruit, cloves and stems) 42. 0908 Nutmeg, mace and cardamoms 43. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality] 44. 0910 [other than 0910 11 10, 0910 30 10] Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices 45. 10 All goods i.e. cereals,

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ight in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 48. 1003 Barley 42[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 49. 1004 Oats 42[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 50. 1005 Maize (corn) 42[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionab

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Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 42[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 54. 1101 Wheat or meslin flour 42[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]]. 55. 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. 42[put up in unit container and,- (a) bearing a registered brand name; or (b) be

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in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 59. 1106 Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 17[0713]], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, 42[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] 60. 138[***] 61. 18[0713] Guar gum refined split 62. 1109 0

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parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered 74. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichoriumintybussativum) of a kind used primarily for human consumption, not elsewhere specified or included 75. 1301 Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac] 76. 1301 Compounded asafoetida commonly known as heeng 243[76A 13 Tamarind kernel powder] 77. 1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) 78. 141[1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60] Vegetabl

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mically modified. 85. 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. 86. 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. 87. 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 88. 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 89. 1517 Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 90. 1518 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding

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01. 2106 90 Sweetmeats 105[101A 2106 90 Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE] 102. 2201 90 10 Ice and snow 268[102 A 2207 Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)] 103. 2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves 7[103A 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than

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leaves 110. 2502 Unroasted iron pyrites. 111. 144[2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur] 112. 2504 Natural graphite. 113. 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. 114. 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 115. 2507 Kaolin and other kaolinic clays, whether or not calcined. 116. 2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. 117. 2509 Chalk. 118. 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. 119. 2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816. 120. 2512 Siliceous foss

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rude or roughly trimmed 126. 2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and powder of stones heading 2515 or 2516 whether or not heat treated. 127. 2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. 2518 10 dolomite, Not calcined or sintered 128. 2519 Natural magnesium carbonate (magnesite); fused magnesia; deadburned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure. 129. 2520 Gypsum; anhydrite; plasters (consisting

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and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste] 139. 2601 Iron ores and concentrates, including roasted iron pyrites 140. 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 141. 2603 Copper ores and concentrates. 142. 2604 Nickel ores and concentrates. 143. 2605 Cobalt ores and concentrates. 144. 2606 Aluminium ores and concentrates. 145. 2607 Lead ores and concentrates. 146. 2608 Zinc ores and concentrates. 147. 2609 Tin ores and concentrates. 148. 2610 Chromium ores and concentrates. 149. 2611 Tungsten ores and concentrates. 150. 2612 Uranium or thorium ores and

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380 CST] 165. 2711 12 00, 2711 13 00, 8[2711 19 00] Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply 244[***] to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. 243[165A 2711 12 00 2711 13 00, 2711 19 00 Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers] 166. 28 Thorium oxalate 167. 28 Enriched KBF4 (enriched potassium fluroborate) 168. 28 Enriched elemental boron 169. 28 Nuclear fuel 170. 2805 11 Nuclear grade sodium 270[170 A 2809 Fertilizer grade phosphoric acid] 171. 2845 Heavy water and other nuclear fuels 172. 2853 Compressed air 173. 30 Insulin 174. 3002, 3006 Animal or Human Blood Vaccines 175. 30 Diagnostic kits for detection of all types of hepatitis 176. 30 Desferrioxamine injection o

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c fertilisers put up in unit containers and bearing a brand name 1[182A 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 182B 3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 182C 3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 182D 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers.] 183. 32 Wattle extract, quebracho extract, chestnut extract 184. 3202 Enzymatic preparations for pre-tanning 185. 3307 41 00 49[Agarbatti, lobhan, dhoop batti, dhoop, sambhrani] 186. 3402 Sulphonated castor oil, fish oil or sperm oil 187. 3605 00 10 Hand

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w hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehairedor split 193. 4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split 194. 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 195. 4104 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared 196. 4105 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared 197. 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further pr

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powder and flour] 198. 4401 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms [317198A 4501 Natural cork, raw or simply prepared] 50[316[198AA] 4601, 4602 245[Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork]] 105[198B 4707 Recovered waste or scrap of paper or paperboard] 199. 4801 Newsprint, in rolls or sheets 200. 4823 51[Kites, Paper mache articles] 201. 4901 Brochures, leaflets and similar printed matter, whether or not in single sheets 107[***] 202. 5004 to 5006 Silk yarn 203. 5007 Woven fabrics of silk or of silk waste 204. 5104 Garneted stock of wool or of fine or coarse animal hair, shoddy wool 205. 5105 Wool and fine or coarse animal hair, carded or combed 206. 5106 to 5110 Yarn of wool or of animal hair 207. 5111 to 5113 Woven fabrics of wool or of animal hair 208. 5201 to 5203 Cotton and Cotton waste 209. 5204 Cotton sewing thread, whether or not p

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8A 5605 0010 Real zari thread (gold) and silver thread, combined with textile thread] 135[218B 5607 Jute twine, coir cordage or ropes 218C 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 218D 5609 Products of coir] 219. 108[5702, 5703, 5705] 272[Coir mats, matting, floor covering and handloom durries] 53[219A 5801 273[all goods] 135[219AA 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)] 219B 5808 Saree fall] 220. 5809, 5810 Embroidery or zari articles, that is to say,- imi, zari, kasab, 22[salma], dabka, chumki, 23[gota, sitara], naqsi, kora, glass beads, badla, 24[gizai] 221. 60 Knitted or crocheted fabrics [All goods] 222. 274[61 or 6501 or 6505] Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece] 223. 62 Articles of apparel and clothing a

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dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof 234. 9[84, 85 or 94] Following renewable energy devices & parts for their manufacture Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Solar lantern / solar lamp (g) Ocean waves/tidal waves energy devices/plants [(h) Photo voltaic cells, whether or not assembled in modules or made up into panels] 321[Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Union Territory Tax (Rate), dated 28th June, 2017 [G.S.R. 702(E)], the value of supply of goods for the purposes of this entry shall be

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ops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) 239. 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) 240. 8606 Railway or tramway goods vans and wagons, not self-propelled 241. 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof 242. 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing 243. 8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled 323[243A 8714 20 Parts and accessories of carriage for disabled persons] 243[322[243B] 88 or Any other chapter Scientif

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ing-stages, buoys and beacons) 252. Any chapter Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 253. 90 Coronary stents and coronary stent systems for use with cardiac catheters 254. 90 or any other Chapter Artificial kidney 255. 90 or 84 Disposable sterilized dialyzer or micro barrier of artificial kidney 256. 90 or any other Chapter Parts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs 257. 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule 54[257A 9404 Cotton quilts of sale value not exceeding ₹ 1000 per piece] 135[257B 9401 10 00 Aircraft seats] 258. 9405 50 31 Kerosene pressure lantern 259. 9405 91 00, 9405 92 00 or 9405 99 00 Parts of kerosene pressure lanterns including gas mantles 148[259A 4016 or 9503 Toy balloons made of natural rubber latex 259B 9507 Fishing hooks 259C 9601

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(14) Daunorubicin (15) Desferrioxamine (16) Dimercaprol (17) Disopyramide phosphate (18) Dopamine (19) Eptifibatide (20) Glucagon (21) Hydroxyurea (22) Isoprenaline (23) Isoflurane (24) Lactulose (25) Lomustine (26) Latanoprost (27) Melphalan (28) Mesna (29) Methotrexate (30) MMR (Measles, mumps and rubella) vaccine (31) Mustin Hydrochloride (32) Pancuronium Bromide (33) Praziquantel (34) Protamine (35) Quinidine (36) Sodium Cromoglycate spin caps and cartridges (37) Sodium Hyalauronatesterile 1% and 1.4% solution (38) Somatostatin (39) Strontium Chloride (85Sr.) (40) Thioguanine (41) Tobramycin (42) TetanusImmunoglobin (43) Typhoid Vaccines: (a) VI Antigen of Salmonella Typhi, and (b) Ty2la cells and attenuated non-pathogenic strains of S.Typhi (44) Tretinoin (45) Tribavirin / Ribavirin (46) Urokinase (47) Ursodeoxycholic Acid (48) Vancomycin (49) Vasopressin (50) Vecuronium Bromide (51) Zidovudine (52) 5-Fluorouracil (53) Pegulated Liposomal Doxorubicin Hydrochloride injection (54) K

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) Injection Exenatide (87) DTaP-IPV-Hibor 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) Fondaparinux Sodium (95) Influenza Vaccine (96) Ixabepilone (97) Lapatinib (98) Pegaptanib Sodium injection (99) Suntinib Malate (100) Tocilizumab (101) Agalsidase Beta (102) Anidulafungin (103) Capsofungin acetate (104) Desflurane USP (105) Heamostatic Matrix with Gelatin and human Thrombin (106) Imiglucerase (107) Maraviroc (108) Radiographic contrast media (Sodium and Meglumine ioxitalamate, Iobitridol and Sodium and meglumine ioxaglate) (109) Sorafenib tosylate (110) Varenciline tartrate (111) 90 Yttrium (112) Nilotinib (113) Pneumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection (114) Micafungin sodium for injection (115) Bevacizumab (116) Raltegravir potassium (117) Rotavirus Vaccine (Live Oral Pentavalent) (

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trophin (148) Cyanamide (149) Diagnostic Agent for Detection of Hepatitis B Antigen (150) Diagnostic kits for detection of HIV antibodies (151) Diphtheria Antitoxin sera (152) Diazoxide (153) Edrophonium (154) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS] (155) Epirubicin (156) Fibrinogen (157) Floxuridine (158) Flucytosin (159) Flecainide (160) Fludarabine Phosphate (161) Foetal Bovine Serum (FBS) (162) Gadolinium DTPA Dimeglumine (163) Gallium Citrate (164) Gasgangrene Anti-Toxin Serum (165) Goserlin Acetate (166) Hepatitis B Immunoglobulin (167) Hexamethylmelamine (168) Hydralazine (169) Idarubicine (170) Idoxuridine (171) Immuno assay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C. (172) Inactivated rabies vaccine [Human diploid cell] (173) Inactivated rabies vaccine [Vero-cell] (174) Intravenous amino acids (175) Intravenous Fat Emulsion (176) Iopamidol (177) Iohexol (a) Indium(III) inbleomycin (b) Indium113 Sterile generato

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isotope TI 201 (a) Rabbit brains thromboplastin for PT test (b) Reagent for PT tests (c) Human Thrombin for TT tests (204) Rabies immune globulin of equine origin (205) Sevoflurane (206) Recuronium Bromide (207) Septopal beads and chains (208) Sodium Arsenate (209) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones (210) Solution of Nucleotides and Nucliosides (211) Specific Desensitizing Vaccine (212) Sterile Absorbable Haemostat for control of surgical vessel bleeding (213) Strontium SR-89 Chloride (214) Suxamethonium Chloride (215) Selenium-75 (216) Teicoplanin (217) Tetrofosmin (218) Ticarcillin (219) Tranexamic Acid (220) Tocainide (221) Tri-iodothyronine (222) Triethylene Tetramine (223) Thrombokinase (224) Teniposide (225) Trans-1-diamino cyclohexane Oxalatoplatinum (226) Ticarcillin Disodium and Potassium Clavulanate combination (227) Vindesin Sulphate (228) X-ray diagnostic agents, the following:- (a) Propylidone (b) Ethyliodophenylundecylate (c) Iodipamm

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ng or Braille calculator (6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Com- passes 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 implant) (E) (1) Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers (2) Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing m

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*] 3. 149[***] 4. 149[***] 5. 149[***] 6. 149[***] 7. 149[***] 8. 149[***] 9. 149[***] 10. 149[***] 11. 150[0402 91 10, 0402 99 20 Condensed milk] 12. 0405 Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads 13. 0406 Cheese 14. 0801 Brazil nuts, dried, whether or not shelled or peeled 151[***] 15. 0802 Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), 58[***] Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] 16. 0804 109[Dates (soft or hard), figs, pineapples, avocados, guavas and mangosteens, dried] 10[16A 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried.] 17. 0813 Fruit, dried, other than that of headings 0801 to 0806; mixt

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ts or animal oils or of fractions of different animal fats or animal oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 27. 1518 Animal fats and animal oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified of included 28. 1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products 29. 1602 Other prepared or preserved meat, meat offal or blood 30. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 31. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 32. 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved 135[32A

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es, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 39. 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter 40. 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Groundnuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits 41. 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. 42. 2101 30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 43. 2102 152[Yeasts (active and inactive); other single

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ttles] 47. 11[2202 99 10] Soya milk drinks 48. 12[2202 99 20] Fruit pulp or fruit juice based drinks 49. 13[2202 99 90] Tender coconut water 62[put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]] 50. 14[2202 99 30] Beverages containing milk 51. 2515 12 10 Marble and travertine blocks 52. 2516 Granite blocks 53. 28 Anaesthetics 54. 28 Potassium Iodate 55. 28 Steam 56. 248[28 or 38] Micronutrients, which are covered under 28[serial number 1(g)] of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 1985 57. 2801 20 Iodine 135[57A 2804 40 10 Medical grade oxygen] 277[***] 58.

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chemic systems medicaments 63. 3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale 64. 3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes 65. 3006 Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical

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oped, whether or not incorporating sound track or consisting only of sound track, other than feature films. 243[78A 3808 The following Bio-pesticides, namely – 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan] 79. 3818 Silicon wafers 80. 3822 All diagnostic kits and reagents 243[80A 3826 Bio-diesel] 81. 3926 Feeding bottles 82. 3926 Plastic beads 83. 4007 Latex Rubber Thread 84. 4014 Nipples of feeding bottles 85. 4015 Surgical rubber gloves or medical examination rubber gloves 64[85A 4016 Rubber bands] 86. 157[***] 87. 157[***] 88. 157[***] 89. 158[4202 22 20 Hand bags and shopping bags, of cotton 90. 4202 22 30 Hand bags and shopping bags, of jute] 91. 4203 Gloves specially designed for use in sports 92. 44 or

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of a thickness not exceeding 6 mm [for match splints] 278[96 A 4409 Bamboo flooring] 97. 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood 98. 4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves 99. 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood 250[99A 4418 Bamboo wood building joinery 99B 4419 Tableware and Kitchenware of wood] 100. 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 101. 4421 Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood,

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ation of mechanical and chemical pulping processes 110. 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material 111. 112[***] 112. 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard 113. 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 114. 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter 115. 4806 20 00 Greaseproof papers 116. 4806 40 10 Glassine papers 117. 4807 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, i

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rchitectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing 128. 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and 67[similar documents of title[other than Duty Credit Scrips]] 129. 4908 Transfers (decalcomanias) 130. 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings 131. 4910 Calendars of any kind, printed, including calendar blocks 132. 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inl

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trip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; 113[***] Imitation zari thread 138. 5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn 139. 5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics 135[other than jute twine, coir cordage or ropes] 140. 159[***] 141. 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included 135[other than products of coir] 142. 5701 Carpets and other textile floor coverings, knotted, whether or not made up 143. 5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including Kelem , Schumacks , Karamanie and similar h

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example, petit point, cross stitch), whether or not made up 152. 160[***] 153. 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered 154. 5808 69[Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles[other than saree fall]] 155. 5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 156. 5810 Embroidery in the piece, in strips or in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass be

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covered; painted canvas being theatrical scenery, studio back-cloths or the like 165. 5908 Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated 166. 5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials 167. 5910 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material 168. 5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering

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Worn clothing and other worn articles; rags]] 327[171A 6305 32 00 Flexible intermediate bulk containers] 70[326[171AA] 6501 Textile caps] 135[171B 6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics] 172. 6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) 173. 6602 328[****] whips, riding-crops and the like 174. 6603 Parts, trimmings and accessories of articles of heading 6601 or 6602 175. 6701 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes) 176. 68 Sand lime bricks 71[or Stone inlay work] 72[176A 6802 Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] 329[* *** *] 73[177A 6909 Pots, jars and si

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articles of aluminium; Utensils 187. 8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor 188. 8214 Paper knives, Pencil sharpeners and blades therefor 189. 8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butterknives, sugar tongs and similar kitchen or tableware 74[189A 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware.] 190. 8401 Fuel elements (cartridges), non-irradiated, for nuclear reactors 191. 8408 Fixed Speed Diesel Engines of power not exceeding 15HP 192. 8413 Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps 193. 8414 20 10 Bicycle pumps 194. 8414 20 20 Other hand pumps 195. 8414 90 1

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niture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines] 201. 8479 Composting Machines 135[201A 8509 Wet grinder consisting of stone as a grinder] 202. 8517 Telephones for cellular networks or for other wireless networks 203. 85 Parts for manufacture of Telephones for cellular networks or for other wireless networks 204. 8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 205. 8539 LED lamps 206. 87 Electrically operated vehicles, including two and three wheeled electric motor vehicles 283[206 A 87 Fuel Cell Motor Vehicles] 207. 8701 Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) 135[207A 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles] 208. 8712 Bicycles and other cycles (including delivery tricycles), not motorised 209. 8714 Parts and accessories of bicycles and other cyc

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y appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 220. 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 221. 9021 165[Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]] 222. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light 135[222A 9403 Furniture wh

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and similar hunting or shooting requisites 77[231A 9601 Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)] 284[231B 9607 Slide fasteners] 232. 9608 Pens [other than Fountain pens, stylograph pens] 233. 9608, 9609 Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor s chalk 234. 9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof 235. 285[9619 00 30, 9619 00 40, or 9619 00 90 All goods] 236. 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or handdecorated manufactured articles; collages and similar decorative plaques 237. 9702 Original engravings, prints and lithographs 238. 9703 Original sculptures and statuary, in a

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of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010. 135[243 Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software] Schedule III – 9% S. No. Chapter / Heading / Subheading / Tariff item Description of Goods (1) (2) (3) 1. 167[***] 2. 1107 Malt, whether or not roasted 3. 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products 243[[other than tamarind kernel powder]]. 4. 1404 90 10 Bidi wrapper leaves (tendu) 5. 1404 90 50 Indian katha 6. 1517 10 All goods i.e. Margarine, Linoxyn 7. 1520 00 00 Glycerol, crude; glycerol waters and glycerol lyes 8. 1521 Vegetable waxes (other than triglycerides), Beeswax, other insect waxes and spermaceti, whether or not refined or coloured 9. 1522 Degras, residues resulting from the treatment of fatty substances or animal or vegetable waxes

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defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers wares of heading 1905]] 14. 171[***] 15. 1904 [other than 1904 10 20] All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki] 16. 172[1905 Pastry, cakes, biscuits and other bakers wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted produc

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oured 243[[other than Drinking water packed in 20 litres bottles]] 135[24A 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water]] 25. 2207 Ethyl alcohol and other spirits, denatured, of any strength 286[[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]] 26. 2209 Vinegar and substitutes for vinegar obtained from acetic acid 135[26A 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 26B 2516 12 00 Granite, other than blocks] 27. 175[***] 28. 2619 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel 29. 2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds 30. 2621 176[Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]] 135[30A 2706 Tar distilled from other mineral tars, whether or not dehydrat

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fied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited] 35. 2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured 36. 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals 37. 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks 38. 2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) 39. 28 All inorganic chemicals [other than those specified in the Schedule for exempted go

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ances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances (other than Enzymatic preparations for pre-tanning) 48. 3203 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin 49. 3204 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined 50. 3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes 51. 3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as lum

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media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale 105[54A 3213 179[Artists , students or signboard painters colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings] 288[54B 3214 Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics; painters fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like] 55. 180[***] 56. 3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essent

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r [except Mehendi pate in Cones]]] 60. 183[3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]] 135[60A 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani]] 61. 184[3401 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding,

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pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404] 63. 3407 116[Modelling pastes, including those put up for children's amusement; Preparations known as dental wax or as dental impression compounds , put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)] 64. 3501 Casein, caseinates and other casein derivatives; casein glues 65. 3502 Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives 66. 3503 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin deriv

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and other pyrotechnic articles] 73. 3605 Matches (other than handmade safety matches [3605 00 10]) 135[73A 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters] 74. 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use) 75. 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed 76. 3703 Photographic paper, paperboard and textiles, sensitised, unexposed 77. 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not develo

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oniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent 85. 3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums 86. 3807 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch 87. 3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products 243[[other than bio-pesticides mentioned against S. No. 78A of schedule -II]] 88. 3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included 89. 3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for s

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s, not elsewhere specified or included 92. 3816 Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 93. 3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 94. 3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [other than silicon wafers] 135[94A 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 94B 3820 Anti-freezing preparations and prepared de-icing fluids] 95. 3821 Prepared culture media for the development or maintenance of microorganisms (including viruses and the like) or of plant, human or animal cells 96. 3823 Industrial monocarboxylic fatty acids, acid oils from refining; industrial fatty alcohols 97. 3824 Prepared binders for foundry moulds or co

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rubber), not elsewhere specified or included; in primary forms 101. 3914 Ion exchangers based on polymers of headings 3901 to 3913, in primary forms 102. 117[***] 103. 3916 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics 104. 3917 Tubes, pipes and hoses, and fittings therefor, of plastics 135[104A 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics] 105. 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls 106. 3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 107. 3921 Other plates, sheets, film, foil and strip, of plastics 135[107A 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers

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rs and granules obtained from waste, parings and scrap of rubber (other than hard rubber)] 115. 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip 116. 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber 117. 4007 Vulcanised rubber thread and cord, other than latex rubber thread 118. 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber 119. 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) 120. 4010 Conveyor or transmission belts or belting, of vulcanised rubber 121. 4011 Rear Tractor tyres and rear tractor tyre tubes 331[121A 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber] 135[330[121B] 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and

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, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]] 135[124A 4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] 124B 4205 Other articles of leather or of composition leather 124C 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons] 125. 18

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rquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed 289[[other than bamboo flooring]] 135[137A 4410 Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 137B 4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 137C 4412 Plywood, veneered panels and similar laminated wood 137D 4413 Densified wood, in blocks, plates, strips, or profile shapes 137E 4414 Wooden frames for paintings, photographs, mirrors or similar objects 137F 4418 Builders joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 243[[other than bam

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luding coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets 148. 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper] 149. 4812 Filter blocks, slabs and plates, of paper pulp 150. 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes 135[150A 4814 Wall paper and similar wall coverings; window transparencies of paper] 151. 4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes 152. 4817 [Except 4817 30] Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than

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rboard; and book covers, of paper or paperboard [other than note books and exercise books] 155. 4821 Paper or paperboard labels of all kinds, whether or not printed 156. 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) 157. 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays, 82[Braille paper, kites, Paper mache articles]] 158. 119[***] 159. 5402, 5404, 5406 120[All goods other than synthetic filament yarns] 160. 5403, 5405, 5406 121[All goods other than artificial filament yarns] 161. 5501, 5502 Synthetic or artificial filament tow 162. 5503, 5504, 5506, 5507 Synthetic or artificial staple fibres 163. 5505 Waste of manmade fibres 243[163A 56012200 Cigarette Filter rods] 164. 122[***] 165. 123[***] 166. 6401 Waterproof footwear with out

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locked to shape, nor with made brims, nor lined, nor trimmed 174. 6504 00 00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed 175. 6505 190[Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed] 176. 6506 Other headgear, whether or not lined or trimmed 177. 6507 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear 177A 191[6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit] 135[177B 6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 177C 6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or includ

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rtificial abrasives, or of ceramics, with or without parts of other materials 179. 6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up 180. 6806 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69 135[180A 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 180B 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 180C 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tile

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es of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content ] 182E 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths] 183. 6902 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths 184. 6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths 135[184A 6904 Ceramic flooring blocks, support or filler tiles and the like 184B 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods] 185. 69

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ing an absorbent, reflecting or non-reflecting layer, but not otherwise worked 189C 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 189D 7006 00 00 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 189E 7007 Safety glass, consisting of toughened (tempered) or laminated glass 189F 7008 Multiple-walled insulating units of glass 189G 7009 Glass mirrors, whether or not framed, including rear-view mirrors] 190. 7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass 135[190A 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the lik

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librated 194. 7018 Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter 195. 7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) 135[195A 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]] 196. 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms 197. 7202 Ferro-alloys 198. 7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms 199. 7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel 200. 7205

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iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel 216. 7302 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fishplates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails 217. 7303 Tubes, pipes and hollow profiles, of cast iron 218. 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel 219. 7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross‑sections, the external diameter of which exceeds 406.4 mm, of iron or steel 220. 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel 221. 7307 Tube or pipe fittings

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ot lined or heat-insulated, but not fitted with mechanical or thermal equipment 225. 7311 Containers for compressed or liquefied gas, of iron or steel 226. 7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated 227. 7313 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel 228. 7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel 229. 7315 Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90 230. 7316 Anchors, grapnels and parts thereof, of iron or steel 231. 7317 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper 232. 7318 Screws, bolts, nu

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ing a motor-driven fan or blower, and parts thereof, of iron or steel] 236. 7323 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel 257[236A 7323 9410 Ghamella 236B 7324 Sanitary ware and parts thereof, of iron and steel] 237. 7325 195[Other cast articles of iron or steel] 238. 7326 196[Other articles of iron or steel] 239. 7401 Copper mattes; cement copper (precipitated copper) 240. 7402 Unrefined copper; copper anodes for electrolytic refining 241. 7403 Refined copper and copper alloys, unwrought 242. 7404 Copper waste and scrap 243. 7405 Master alloys of copper 244. 7406 Copper powders and flakes 245. 7407 Copper bars, rods and profiles 246. 7408 Copper wire 247. 7409 Copper plates, sheets and strip, of a thickness exceeding 34[0.15 mm] 248. 7410 Copper foils 249. 7411 Copper tubes and pipes 250. 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves) 251. 7413 Stranded wires and cables 252. 7415 Nails, tacks, d

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um bars, rods and profiles 266. 7605 Aluminium wire 267. 7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm 268. 7607 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm 269. 7608 Aluminium tubes and pipes 270. 7609 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) 271. 199[7610 Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures] 272. 7611 Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equ

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namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap 292. 8113 Cermets and articles thereof, including waste and scrap 293. 8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) 294. 8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools 295. 8204 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles 296. 8205 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than acce

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shears, and blades therefor 135[302A 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor]] 303. 8301 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal 303A 201[8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal] 135[303B 8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal 303C 8304 Filing

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ung covers, seals and other packing accessories, of base metal 135[307A 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405] 308. 8311 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying 105[308A 84 Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP 308B 84 or 85 Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps( horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps] 309. 8401 Nuclear reactors; machinery and apparatus for isotopes separation 310. 8402 S

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ne or engine] 135[317A 8413 Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60] 317B 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]] 318. 8416 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances 319. 8417 Industrial or laboratory furnaces and ovens, including incinerators, non-electric 292[319 A. 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415] 320. 203[8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment

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hinery (including heat-shrink wrapping machinery); machinery for aerating beverages [other than dish washing machines] 324. 8423 204[Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds] 325. 8424 258[Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers]] 326. 8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks 327. 8426 Ship s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane 135[327A 8427 Fork-lift trucks; other

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ts or oils 331. 8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard 332. 8440 Book-binding machinery, including book-sewing machines 333. 8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds 334. 8442 Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) 335. 8443 206[Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof] 336. 8444 Machines for extruding, drawing, texturing or cutting man-made textile materials 337. 8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and other

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ats 294[341 A. 8450 Household or laundry-type washing machines, including machines which both wash and dry] 342. 8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics 343. 8453 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines 344. 8454 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries 345. 8455 Metal-rolling mills and rolls therefor 346. 8456 Machine-tools for working any material by removal of material

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t elsewhere specified or included 352. 8462 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above 353. 8463 Other machine-tools for working metal, or cermets, without removing material 354. 8464 Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass 355. 8465 Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials 356. 8466 Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool,

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es, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]] 362. 8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472 363. 8474 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand 364. 8475 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware 135[364A 8476 Automatic goods-vending machines (for example, postage stamps, cigarette,

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usings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)] 135[369B 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals] 370. 8486 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories 371. 8487 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter 372. 8501 Electric m

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, hair clippers and hair-removing appliances, with self-contained electric motor] 376B 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 376C 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512] 377. 8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss 378. 8515 Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets 296[378A

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rophone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set] 135[380A 8519 Sound recording or reproducing apparatus] 381. 8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner 135[381A 8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521] 382. 8523 Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 383. 8525 213[Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras 335[digital cameras and video camera recorders] [other than two-way radio (Walkie talkie) used by defence, police and parami

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iable or adjustable (pre-set) 386. 8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors 387. 8534 00 00 Printed Circuits 388. 8535 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts 135[388A 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables 388B 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the d

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215[Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors] 396. 8545 216[Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes] 397. 8546 Electrical insulators of any material 135[397A 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material] 398. 8548 Waste and scrap of primary cells, primary bat

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r than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)] 402. 8708 Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle 299[402 A 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles] 403. 8715 Baby carriages and parts thereof 300[403 A 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); anim

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those for correcting vision] 135[411A 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 411B 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 411C 9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 411D 9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 411E 9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens 411F 9011 Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection 411G 9012 Microscopes other than optical microscopes; diffraction apparatus 411H 9013 L

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X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like 413B 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses] 414. 9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) 415. 9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments 416. 9026 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 417. 9027 Instruments and apparatus for physical or chemical analys

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or included elsewhere in this Chapter; profile projectors 422. 9032 Automatic regulating or controlling instruments and apparatus 423. 9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 135[423A 9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal 423B 9102 Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101] 424. 9103 Clocks with watch movements, excluding clocks of heading 9104 135[424A 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels] 425. 9105 Other clocks 135[425A 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders) 425B 9107 Ti

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musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) 429F 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 429G 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 429H 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds] 430. 9301 Military weapons other than revolvers, pistols 431. 9303 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzleloading firearms, very pistols and other devices designed to pr

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#39; chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles 437. 9403 223[Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof] 438. 9404 224[Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]] 135[438A 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including ga

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ther fairground amusements; [other than travelling circuses and travelling menageries] 441B 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin] 442. 9606 21 00, 9606 22 00, 9606 29, 9606 30 Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button blanks 443. 9603 [other than 9603 10 00] Brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) [other than brooms and brushes, consisting of twigs or other vegetable m

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therefor; powder-puffs and pads for the application of cosmetics or toilet preparations] 135[449B 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 449C 9618 Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing] 450. 9620 00 00 Monopods, bipods, tripods and similar articles 451. 9801 All items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment, auxiliary equipment (including those required for research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or the substantial expansion of an existing unit, of a specified: (1) industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the explorat

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8 70 00 Road wheels and parts and accessories thereof for tractors 452J 8708 91 00 (i) Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof 452K 8708 92 00 Silencer assembly for tractors and parts thereof 452L 8708 93 00 Clutch assembly and its parts thereof for tractors 452M 8708 94 00 Steering wheels and its parts thereof for tractor 452N 8708 99 00 Hydraulic and its parts thereof for tractors 452O 8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.] 135[452P Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software] 453. Any Chapter Goods which are not specified in Schedule I, II, IV, V or VI Schedule IV – 14% S. No. Chapter / Heading / Subheading / Tariff item Description of Goods (1) (2) (3) 1. 1703 Molasses 2. 227[***] 3. 227[***] 4. 227[***] 5. 227[***] 6. 227[***] 7. 227[***] 8. 227[***] 9. 227[***] 10. 2106 90

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w pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; 228[rear tractor tyres; and of a kind used on aircraft] 340[* *** *] 48. 229[***] 49. 229[***] 50. 229[***] 51. 229[***] 52. 229[***] 53. 229[***] 54. 229[***] 55. 229[***] 56. 229[***] 57. 229[***] 58. 229[***] 59. 229[***] 60. 229[***] 61. 229[***] 62. 229[***] 63. 229[***] 64. 229[***] 65. 229[***] 66. 229[***] 67. 229[***] 68. 229[***] 69. 229[***] 70. 229[***] 71. 229[***] 72. 229[***] 73. 229[***] 74. 229[***] 75. 229[***] 76. 229[***] 77. 229[***] 78. 229[***] 79. 229[***] 80. 229[***] 81. 229[***] 82. 229[***] 83. 229[***] 84. 229[***] 85. 229[***] 86. 229[***] 87. 96[***] 88. 229[***] 89. 229[***] 90. 229[***] 91. 229[***] 92. 229[***] 93. 229[***] 94. 229[***] 95. 229[***] 96. 229[***] 97. 229[***] 98. 229[***] 99. 229[***] 100. 229[***] 101. 229[***] 102. 229[***] 103. 229[***] 104. 229[***] 105. 229[***] 106. 229[***] 107. 229[***] 108. 229[***]

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32[***] 305[***] 131. 232[***] 132. 232[***] 133. 232[***] 134. 232[***] 341[* *** *] 136. 234[***] 137. 234[***] 138. 234[***] 139. 8507 306[Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery 342[and other Lithium-ion accumulators including Lithium-ion power banks]] 307[***] 307[***] 307[***] 143. 8511 Electrical ignition or starting equipment of a kind used for sparkignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines 144. 235[***] 145. 235[***] 308[***] 147. 235[***] 148. 235[***] 149. 235[***] 150. 235[***] 343[* *** *] 152. 237[***] 153. 237[***] 154. 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or

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168. 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 169. 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 170. 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] 311[***] 172. 238[***] 173. 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars 345[174. 8714 Parts and accessories of vehicles of heading 8711] 312[***] 176. 8802 Aircrafts for personal use 177. 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes 178. 238[***] 179. 238[***] 180. 238[***] 181. 238[***] 182. 238[***] 183. 238[***] 184. 238[***] 185. 238[***] 186. 238[***] 187. 238[***] 188. 238[***] 189. 238[***] 190. 238[***] 191. 238[***] 192. 238[***] 193. 238[***] 194. 238[***] 195. 238[***] 196. 238[***] 197. 238[***] 198. 238[***] 199. 238[***] 200. 238[***] 201. 238[***] 202. 238[***] 203. 238[***] 204. 238

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ery authorized by State Governments means a lottery which is authorized to be sold in State(s) other than the organising state also. (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010 243[229 Any Chapter Actionable claim in the form of chance to win in betting, gambling, or horse racing in race club] Schedule V – 1.5% S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 7101 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport 260[***] 3. 7103 261[Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]] 4. 7104 262[Synthetic or reconstructed semi-precious stones, whether or not worked or graded

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ery of precious metal. 13. 7113 Articles of jewellery and parts thereof, of precious metal or 241[of metal clad with precious metal 263[***]] 14. 7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal 15. 7115 Other articles of precious metal or of metal clad with precious metal 16. 7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) 17. 7117 264[Imitation jewellery [other than bangles of lac/shellac]] 18. 7118 Coin Schedule VI – 0.125% S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1. 7102 265[All goods] 2. 7103 266[Semi-precious stones, unworked or simply sawn or roughly shaped] 243[2A 7103 Precious stones (other than diamonds), ungraded precious stones (other than diamonds)] 3. 7104 267[Synthetic or reconstructed semi-precious stones, unworked or simply sawn or roughly shaped] 243[4 7104 Synthetic or rec

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d as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.] (iii) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including 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 this notification. 2. This notification shall come into force with effect from the 1st day of July, 2017. 103[ANNEXURE For foregoing an actionable claim or enforceable right on a brand name,- (a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with t

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f such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.] [F.No.354/117/2017-TRU] (Mohit Tewari) Under Secretary to the Government of India ******************** Notes:- 1. Inserted vide Not. 18/2017 – Dated 30-6-2017 w.e.f. 1st day of July, 2017 2. Omitted vide Not. 18/2017 – Dated 30-6-2017 w.e.f. 1st day of July, 2017 before it was read as, "66. 3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 67. 3103 Mineral or chemical fertilisers, phosphatic, other than thos

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ed 12-7-2017, New Entry 8. Corrected vide Corrigendum notification dated 12-7-2017, 2710 19 00 9. Corrected vide Corrigendum notification dated 12-7-2017, 84 or 85 10. Corrected vide Corrigendum notification dated 12-7-2017, New Entry 11. Corrected vide Corrigendum notification dated 12-7-2017, 2202 90 10 , 12. Corrected vide Corrigendum notification dated 12-7-2017, 2202 90 20 13. Corrected vide Corrigendum notification dated 12-7-2017, 2202 90 90 14. Corrected vide Corrigendum notification dated 12-7-2017, 2202 90 30 15. Corrected vide Corrigendum notification dated 12-7-2017, 2202 90 90 16. Corrected vide Corrigendum notification dated 12-7-2017, New Entry 17. Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, 1106 10 90 18. Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, 1106 10 90 19. Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, 1702 20. Corrected vide F. No. 354/117/2017-TRU – Da

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7 , before it was read as, (Fountain pen ink and Ball pen ink) 32. Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, Artificial fur and articles thereof 33. Omitted vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, Sewing needles 34. Omitted vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, 0.12.5 mm 35. Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, 8522 90 36. Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, Optical Fiber 37. Omitted vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, and other pens 38. Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, optical fibres optical fibres, bundles or cables 39. Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, Optical Fiber 40. Corrected vide F. No. 354/117/2017-TRU – Dated 27-7-2017 , before it was read as, Video ga

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husk of pulses, concentrates & additives, wheat bran & de-oiled cake] 48 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake 49 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, 21[Agarbatti, lobhan] 50 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 51 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, kites 52 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 53 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 54 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 55 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 56 Substituted vide notification no. 27/2017 U

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Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 66 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 67 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, similar documents of title 68 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806 69 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was rad as, Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles 70 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 71 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 72 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 73 Inserted vide notification no. 27/2017 UT (Rate) dated 22-9-2017 74 Inserted vide notification no. 27/2017 UT (Rate) d

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other household articles and toilet articles, of porcelain or china 85 Omitted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, 187. 6912 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps] 86 Omitted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, 304. 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal 87 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, other than fire extinguishers, whether or not charged 88 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, Computer monitors not exceeding 17 inches 89 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, Coir mattresses, co

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eding 17 inches 98 Omitted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, 219. 9601 Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding) 99 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, other than flints and wicks 100 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, other than Non-Industrial Unworked or simply sawn, cleaved or bruted 101 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, Diamonds, non-industrial unworked or simply sawn, cleaved or bruted 102 Substituted vide notification no. 27/2017 UT (Rate) dated 22-9-2017, before it was read as, The phrase registered brand name means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invente

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no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, " 27[Dates (soft or hard)], figs, pineapples, avocados, guavas, mangoes and mangosteens, dried" 110. Substituted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, " 59[dried fruits of Chapter 8 [other than tamarind, dried]]" 111. Substituted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, "Namkeens, bhujia, mixture, chabena and similar edible preparations in 61[ready for consumption form (other than roasted gram)]" 112. Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, 111. 4707 Recovered (waste and scrap) paper or paperboard 113. Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, "such as Real zari thread (gold) and silver thread, combined with textile thread)," 114. Substituted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it

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ed 13-10-2017, before it was read as, 158. 5401 Sewing thread of manmade filaments, whether or not put up for retail sale 120. Substituted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, "All synthetic filament yarn such as nylon, polyester, acrylic, etc." 121. Substituted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, "All artificial filament yarn such as viscose rayon, Cuprammonium, etc." 122. Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, 164. 5508 Sewing thread of manmade staple fibres 123. Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, 165. 5509, 5510, 5511 Yarn of manmade staple fibres 124. Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, 188. 7001 Cullet and other waste and scrap of glass; glass in the mass 125. Substituted vide Notification no. 34/2017 UT (Rate) dated 13

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ts, ashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of stone]]" 129. Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, 112. 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal 130. Omitted vide Notification no. 34/2017 UT (Rate) dated 13-10-2017, before it was read as, "and plain shaft bearings" 131. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 1. 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 132. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 2. 0304 Fish fillets and other fish meat (whether or not minced), frozen 133. Omitted vide Notification No. 41/2017 dated 14-11-2017,

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ic invertebrates other than crustaceans and molluscs, fit for human consumption 134. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked." 135. Inserted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017 136. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets" 137. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Cashew nuts, whether or not shelled or peeled" 138. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as

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dated 14-11-2017, w.e.f. 15-11-2017, before it was read as," 20[Palmyra sugar, mishri, batasha, bura]" 144. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 111. 2503[except 2503 00 10] Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as byproduct in refining of crude oil] 145. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 189. 4016 Toy balloons made of natural rubber latex 146. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 224. 63 Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding ₹ 1000 per piece 147. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "E-waste Explanation: For the purpose of this entry, e-waste me

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the poultry of heading 0105, frozen and put up in unit containers 8. 0208 Other meat and edible meat offal, frozen and put up in unit containers 9. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers 10. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers 150. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 11. 0210 Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers 151. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, " 26[and desiccated coconuts]" 152. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Yeasts and prepared baking powders"

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er of heading 4114 87. 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 88. 4113 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 158. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 89. 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 90. 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 159. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was

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5. 9002 Intraocular lens 165. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body" 166. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "fishing hooks" 167. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 1. 0402 91 10, 0402 99 20 Condensed milk 168. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 10. 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes 169. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Sugar confectionery (excluding white chocolate and bubble / chewing gum) [other than bura, batasha]" 170.

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, before it was read as, 18. 2103 90 10 Curry paste 19. 2103 90 30 Mayonnaise and salad dressings 20. 2103 90 40 Mixed condiments and mixed seasoning 174. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as "Supari", Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, 78[Diabetic foods, Custard powder;[other than batters including idli/dosa batter, Namkeens], bhujia, mixture, chabena and similar edible 115[preparations in ready for consumption form, khakhra]" 175 Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 27. 2503 00 10 Sulphur recovered as by-product in refining of crude oil 176. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was r

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No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Poster colour]" 180. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 55. 3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid 31[(other than Fountain pen ink and Ball pen ink)] 181. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 58. 3304 20 00 Kajal pencil sticks 182. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 59. 3305 9011, 3305 90 19 Hair oil 183. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 60. 3306 10 20 Dentifices – Toothpaste 184. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 61. 3401 [except 340130] Soap; organic surface-active products and preparations for use as soap, in the form o

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29 10 Handbags of other materials excluding wicker work or basket work 189. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "32[Artificial fur other than articles thereof]" 190. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed" 191. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 105[177A 6802 All goods other than:- (i) all goods of marble and granite; (ii)Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of ston

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and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal" 197. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 253. 7419 91 00 Metal castings 198. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods" 199. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 271. 7610 [Except 7610 10 00] Aluminium structures (excluding prefabricated buildings of heading 94.06 and doors, windows and their frames and

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dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 320. 8419 20 Medical, surgical or laboratory sterilisers 204. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds [other than electric or electronic weighing machinery]" 205. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [87[other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers]]" 206. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.

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of a kind used in airports (8479 71 00) and other (8479 79 00)]" 209. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Plain shaft bearings]" 210. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)" 211. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528" 212. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Microphones and stands therefor; loudspeakers, whether or not m

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s, goggles or the like, and parts thereof 218. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Spectacles [other than corrective]; 5[***]" 219. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances]" 220. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Other clock parts" 221. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements" 222. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Clock cases, and parts thereof" 223. Substituted vide

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of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers wares of heading 1905] 7. 1905 32 Waffles and wafers coated with chocolate or containing chocolate 8. 2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 9. 2106 Food preparations not elsewhere specified or included i.e. Protein concentrates and textured protein substances, Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or incl

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; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil] 28. 3306 [other than 3306 10 10, 3306 10 20] Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)] 29. 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants 30. 3401 30 Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coat

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gnated, coated or covered with such preparations), excluding waxes of heading 3404 35. 3602 Prepared explosives, other than propellant powders; such as Industrial explosives 36. 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles 37. 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters 38. 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 39. 3813 Preparations and charges for fire-extinguishers; charged fireextinguishing grenades 40. 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 41

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n No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 48. 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cyclerickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] 49. 4016 [other than 4016 92 00] Other articles of vulcanised rubber other than hard rubber (93[other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine]) 50. 4017 Hard rubber (for example ebonite) in all forms, 127[other than waste and scrap]; articles of hard rubber 51. 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material 52. 4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travellingbags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, walle

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Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 59. 4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 60. 4412 Plywood, veneered panels and similar laminated wood 61. 4413 Densified wood, in blocks, plates, strips, or profile shapes 62. 4414 Wooden frames for paintings, photographs, mirrors or similar objects 63. 4418 Builders joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 64. 4421 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware 65. 4814 Wall paper and similar wall coverings; window transparencies of paper 66. 6702 Artificial flowers, foliage and fruit and parts thereof; arti

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es, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 74. 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented 75. 6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering 76. 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 77. 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not

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not on a backing; finishing ceramics 85. 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture 95[***] 86. 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 88. 6914 Other ceramic articles 89. 7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 90. 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 91. 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 92. 7006 00 00 Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with

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ss chimneys for lamps and lanterns] 100. 7321 Stoves [other than kerosene stove and LPG stoves], ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel 101. 7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel 102. 7324 Sanitary ware and parts thereof of iron and steel 103. 7418 All goods other than utensils i.e. sanitary ware and parts thereof of copper 104. 7419 Other articles of copper [including chain and parts thereof under 7419 10 and other articles under 7419 99] but not including metal castings under 7419 91 00 105. 7610 10 00 Doors, windows and their frames and

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mp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403 113. 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 230. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Spark-ignition reciprocating or rotary internal combustion piston engine" 231. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]" 232. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 118. 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters 121. 8419 Storage water heater

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extinguishers 125. 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 126. 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 127. 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 128. 8430 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers 129. 8443 Printers which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network printers; copying machines, facsimile machines; ink cartridges with or without print head assembly and ink spray nozzle 131. 8472 Other office machines (for example, hectograph or stencil duplicating machines, ad

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g universal joints)" 234. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 136. 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals 137. 8504 Static converters (for example, rectifiers) and inductors [other than Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)] 138. 8506 Primary cells and primary batteries 235. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 144. 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 145. 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batterie

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atus, radio navigational aid apparatus and radio remote control apparatus 153. 8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock 238. Omitted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 155 8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 156. 8530 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 157. 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 158. 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, p

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for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material 172. 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 178. 9004 Goggles 179. 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 180. 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 181. 9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 182. 9008 Image projectors

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ic or electronic balances of a sensitivity of 5 cg or better, with or without weights 190. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for \ including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light 191. 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses 192. 9101 Wrist-watches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal 193. 9102 Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101 194. 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels 195. 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise

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truments (for example, drums, xylophones, cymbols, castanets, maracas) 207. 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 208. 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 209. 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds 211. 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof 212. 9403 Other furniture [other than bamboo furniture] and parts thereof 213. 9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses

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carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin 221. 9611 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; handoperated composing sticks and hand printing sets incorporating such composing sticks 222. 9613 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof 99[[other than flints, wicks or Kitchen gas lighters]] 225. 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 226. 9618 Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing 240. Substituted vide Notification No. 41/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as

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cts, including mats, pouches, wallets." 246. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, "Corduroy fabrics" 247. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, "6309" 248. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, "28" 249. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, "29" 250. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, 66[99A 4419 Tableware and Kitchenware of wood] 251. Omitted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, 103. 4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of veget

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d from bituminous minerals 257. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, 135[236A 7324 Sanitary ware and parts thereof, of iron and steel] 258. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, "205[Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers]]" 259. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, "Motor vehicles for the transport of ten or more persons, including the driver" 260. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, 2. 7102 Diamonds, whether or not worked, but not mounted or set [100[other than industrial or non-industrial, un

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t; 264. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, "Imitation jewellery" 265. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, "101[Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds]" 266. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, "Precious stones (other than diamonds) and semi-precious stones, unworked or simply sawn or roughly shaped" 267. Substituted vide Notification No. 6/2018 Dated 25-01-2018, before it was read as, "Synthetic or reconstructed precious or semi-precious stones, unworked or simply sawn or roughly shaped" 268. Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 269. Substituted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, 2515 [Exce

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bstituted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, "500" 276. Substituted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, "Biomass briquettes]" 277. Omitted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, 243[57B 2809 Fertilizer grade phosphoric acid] 278. Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 279. Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 280. Omitted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, 147. 5801 253[Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806] 281. Inserted vide N

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erted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 289. Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 290. Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 291. Substituted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, "Other articles of copper]" 292. Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 293. Substituted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, "Calendering or other rolling machines, other than for metals or glass, and cylinders therefor" 294. Inserted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 295. Inserted vide Notification No. 18/2018- Un

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before it was read as, 20. 3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter 21. 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 22. 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather 24. 3214 Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics; painters fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like 304. Omitted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, 120. 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric o

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Omitted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, 146. 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 309. Substituted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, "[97[ other than computer monitors not exceeding 20 inches]] 135[; and set top box for television]" 310. Omitted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, 167. 8705 Special purpose motor vehicles, other than those principally desig

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the like); animal drawn vehicles] 313. Omitted vide Notification No. 18/2018- Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, 224. 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations 314. Omitted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019before it was read as 23. 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 135[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] 24. 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or

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01-01-2019 before it was read as 135[225A 6815 Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content] 321. Inserted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 322. Re-numbered vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 243A 323. Inserted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 324. Inserted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 325. Omitted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 102. 4501 Natural cork, raw or simply prepared 126. 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated 326. Re-numbered vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 171A 327. Inserted vide No

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orks and Stoppers, Shuttlecock cork bottom 144. 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork 333. Substituted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 209[Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws] 334. Inserted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 335. Inserted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 336. Substituted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 68 cm 337. Substituted vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as 20 inches 338. Re-numbered vide Notification No. 24/2018- Union territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 bef

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