Seeks to amend notification No 1\/2017- State Tax (Rate) dated 28.06.2017, which prescribes GST rates under section 9 of the Manipur GST Act, 2017
41\/2017-State Tax (Rate) Dated:- 14-11-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
=============
\nDocument 1
\nMANIPUR GAZETTE
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\nEXTRAORDINARY
\nPUBLISHED BY AUTHORITY
\nNo. 435
\nImphal, Friday, November 17, 2017
\n(Kartika 26, 1939)
\nGOVERNMENT OF MANIPUR
\nSECRETARIAT: FINANCE DEPARTMENT
\n(EXPENDITURE SECTION)
\nNotification No. 41\/2017-State Tax (Rate)
\nImphal, the 14th November, 2017
\n5\/19\/2017-FD(TAX):- In exercise of the powers conferred by sub-section (1) of section 9 of the
\nManipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur, on the
\nrecommendations of the Council, hereby makes the following further amendments in the
\nnotification of the Government of Manipur, Secretariat: Finance Department (Expenditure
\nSection) No.<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n anarsa” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n leather or of composition = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n consumer or bulk consumer” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in column (3), the words ” including idli ordosa batter” shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n column (3), the words, “Fly ash bricks” shall be omitted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n umber and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ding 1905]”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n neration of municipal waste [other than = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ons [other than kajal, Kumkum, Bindi, Sindur, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n p, other than = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ating thereto, the following serial number and the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n llowing serial number and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ports] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he entry shall be inserted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n180B = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n arths”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n se worked, but not = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n od burning stoves of iron or steel]”shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n try”Stranded wires, cables, plaited bands = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ers or files, letter clips, letter = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vity of 5 centigrams or better), including weight operated counting or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ric or non- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for cycles or motor = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n wing serial numbers and the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nfra-red lamps; arc lamps [other than LED = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e lamps = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n other uses”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g thereto, the following serial numbers and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , mattresses, quilts, eiderdowns, cushions, pouffes = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nnatural resins or of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 87, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to amend notification No 1\/2017- State Tax (Rate) dated 28.06.2017, which prescribes GST rates under section 9 of the Manipur GST Act, 201741\/2017-State Tax (Rate) Dated:- 14-11-2017 Manipur SGSTGST – StatesManipur SGSTManipur SGST============= Document 1 MANIPUR GAZETTE \u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 435 Imphal, Friday, November 17, 2017 (Kartika 26, 1939) GOVERNMENT … Continue reading “Seeks to amend notification No 1\/2017- State Tax (Rate) dated 28.06.2017, which prescribes GST rates under section 9 of the Manipur GST Act, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10266","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10266","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10266"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10266\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n(a) bearing a registered brand name; or
\n(b) bearing a brand name on which an actionable
\nclaim or enforceable right in a court of law is
\navailable [other than those where any actionable
\nclaim or enforceable right in respect of such brand
\nname has been foregone voluntarily], subject to the
\nconditions as in the ANNEXURE]”;
\nScanned by CamScanner
\n-2-
\n(iii) S. Nos. 3,4,5, 6 and the entries relating thereto shall be omitted;
\n(iv) in S. No. 16, for the entry in column (3), the entry “All goods [other than fresh or
\nchilled] and put up in unit container and, –
\n(a) bearing a registered brand name; or
\n(b) bearing a brand name on which an actionable claim or enforceable right in a
\ncourt of law is available [other than those where any actionable claim or
\nenforceable right in respect of such brand name has been foregone voluntarily],
\nsubject to the conditions as in the ANNEXURE”, shall be substituted;
\n(v) in S. No. 23, in the entry in column (3), after the word \u201cfrozen”, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(vii) in S. No. 27, for the entry in column (3),the entry “Cashew nuts, whether or not
\nshelled or peeled, desiccated coconuts” shall be substituted;
\n(viii) in S. No. 30, in the entry in column (3), after the words “shelled or peeled”, the
\nwords “,put up in unit container and,-
\n(a) bearing a registered brand name; or
\n(b) bearing a brand name on which an actionable claim or enforceable right in a
\ncourt of law is available [other than those where any actionable claim or
\nenforceable right in respect of such brand name has been foregone voluntarily],
\nsubject to the conditions as in the ANNEXURE”, shall be inserted;
\nScanned by CamScanner
\n-3-
\n(ix) in S. No. 58, in the entry in column (3), after the words “Meal, powder,” the words
\n“Flour”, shall be inserted;
\n(x) S. No. 60 and the entries relating thereto shall be omitted;
\n(xi) in S. No. 66, in column (3), the words, “other than of seed quality” shall be omitted;
\n(xii) for S. No. 72 and the entries relating ther<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(xvi) in S. No. 100 A, in column (3), after the words “Roasted. Gram”, the words
\n“,idli\/dosa batter, chutney powder” shall be inserted;
\n(xvii) for S. No. 111 and the entries relating thereto, the following shall be substituted,
\nnamely:-
\n“111
\n2503
\nSulphur of all kinds, other than sublimed sulphur,
\nprecipitated sulphur and colloidal sulphur “;
\n(xviii) in S. No. 135, in column (3), after the words, figures and letters “natural boric acid
\ncontaining not more than 85% of H3BO3” the brackets and words “(calculated on dry
\nweight)” shall be inserted;
\n(ix) after S. No. 156 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely:-
\nScanned by CamScanner
\n-4-
\n“156A
\n2621 Fly Ash “;
\n(xx) for S. No. 189 and the entries relating thereto, the following shall be substituted,
\nnamely:-
\n“189
\n4011 30 00
\nNew pneumatic tyres, of rubber of a kind used on
\naircraft”;
\n(xxi) after S. No. 197 and the entries relatin<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nleather, not suitable for the manufacture of leather
\n| articles; leather dust, powder and flour\u201d;
\n(xxii) after S. No. 218A and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely:-
\n“218B
\n5607
\n218C
\n5608
\n218D
\n$609
\nJute twine, coir cordage or ropes
\nKnotted netting of twine, cordage or rope; made up
\nfishing nets and other made up nets, of textile
\nmaterials
\nProducts of coir”:
\nScanned by CamScanner
\n-5-
\n(xxiii) after S. No. 219A and the entries relating thereto, the following serial number
\nand the entries shall be inserted, namely:-
\n“219AA
\n5806
\nNarrow woven fabrics, other than goods of heading
\n5807; narrow fabrics consisting of warp without weft
\nassembled by means of an adhesive (bolducs)” ;
\n(xxiv) for S. No. 224 and the entries relating thereto, the following serial number and
\nentries shall be substituted, namely:-
\n“224
\n63 [other than Other made up textile articles, sets, of sale value<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(xxix) after S. No. 257A and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely:-
\n“257B
\n9401 10 00 Aircraft seats
\nScanned by CamScanner
\n-6-
\n(xxx) for S. No. 259A and the entries relating thereto, the following serial numbers and
\nthe entries shall be substituted, namely:-
\n4016or 9503 Toy balloons made of natural rubber latex
\n“259A
\n“259B
\n9507
\n259C
\n9601
\n(B) in Schedule II – 6%,-
\n(i)
\n(ii)
\n\u201c11
\n(iii)
\n(iv)
\n(v)
\n“32A
\n32B
\nFishing hooks
\nWorked corals other than articles of coral”;
\nS. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;
\nfor S. No. 11 and the entries relating thereto, the following shall be substituted,
\nnamely:-
\n0402 91 10,
\n0402 99 20
\nCondensed milk\u201d;
\nin S. No. 14, in column (3), the words “and desiccated coconuts”, shall be
\nomitted;
\nafter S. No. 32 and the entries relating thereto, the following serial numbers and
\nt<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nomitted;
\n(viii) after S. No. 46 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely:-
\n“46A
\n2106 90 91
\nDiabetic foods”;
\n(ix) after S. No. 57 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely:-
\n(x)
\n“57A
\n“70
\n(xi)
\n(xii)
\n“89
\n90
\n(xiii)
\n2804 40 10 Medical grade oxygen”;
\nfor S. No. 70 and the entries relating thereto, the following shall be substituted,
\nnamely:-
\n3215
\nAll Goods, including printing ink, writing or drawing ink
\nand other inks, whether or not concentrated or solid,
\nfountain pen ink, ball pen ink\u201d;
\nS. No. 71, 86, 87, 88 and the entries relating thereto shall be omitted;
\nfor S. Nos. 89, 90 and the entries relating thereto, the following shall be substituted,
\nnamely:-
\n4202 22 20
\n4202 22 30
\nHand bags and shopping bags, of cotton
\nHand bags and shopping bags, of jute\u201d;
\nin S. <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(xx) in S. No. 196, in column (3), after the words “sports-ground rollers\u201d, the word,
\nbrackets and figures “;
\nParts [8432 90]” shall be inserted;
\n(xxi) in S. No. 197, in column (3), after the words and figures \u201cof heading 8437\u201d, the
\nword, brackets and
\nfigures “; parts [8433 90 00]” shall be inserted;
\n(xxii) in S. No. 200, in column (3), for the words “Sewing machines”, the words and
\nfigures \u201cSewing
\nmachines, other than book-sewing machine of heading 8440; furniture,
\nbases and covers
\nspecially designed for sewing machines; sewing machines needles and
\nparts of sewing machines
\n” shall be substiuted;
\n(xxiii) after S: No. 201 and the entries relating thereto, the following serial number and
\nthe entries shall be inserted
\n, namely:-
\n“201A
\n8509
\nWet grinder consisting of stone as a grinder\u201d;
\n(xxiv) after S. No. 207 and the entries relating thereto, the following serial number and
\nthe ent<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe entries shall be inserted, namely:-
\n“222A
\n9403
\nFurniture wholly made of bamboo, cane or rattan”;
\n(xxix) in S. No. 231, in the entry in column (3), the words “fishing hooks”, shall be
\nomitted;
\nScanned by CamScanner
\n-9-
\n(xxx) after S. No. 242 and the entries relating thereto, the following serial numbers and entries
\nshall be inserted, namely: –
\n(1)
\n“243
\n(2)
\nAny Chapter
\n(3)
\nPermanent transfer of Intellectual Property (IP) right in
\nrespect of goods other than Information Technology
\nsoftware”;
\n(C) in Schedule III-9%,-
\n(i) S. No. 1, and the entries relating thereto, shall be omitted;
\n(ii) S. No. 10, and the entries relating thereto, shall be omitted;
\n(iii) in S. No. 12, for the entry in column (3), the entry “Sugar confectionery [other than mishri,
\nbatasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like
\npuffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana,
\ngroundnut<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(vi) S. No. 14, and the entries relating thereto, shall be omitted;
\n(vii) in S. No. 16, for the entry in columns(2) and (3), the following entries shall be
\nsubstituted, namely:-
\n“1905
\nPastry, cakes, biscuits and other bakers' wares, whether or
\nnot containing cocoa; communion wafers, empty cachets of
\na kind suitable for pharmaceutical use, sealing wafers, rice
\nScanned by CamScanner
\n10-
\npaper and similar products[other than pizza bread, khakhra,
\nplain chapatti or roti, bread, rusks, toasted bread and similar
\ntoasted products”;
\n(viii) after S. No. 16 and the entries relating thereto, the following serial number and the
\nentries
\nshall be inserted, namely: –
\n“16A
\n2101 11,
\n2101 12 00
\nExtracts, essences and concentrates of coffee, and
\npreparations with a basis of these extracts, essences
\nor concentrates or with a basis of coffee”;
\n(ix) S. Nos. 18, 19 and 20 and the entries relating thereto, shall be omitted;
\n(x) in S. No. 23, for the entry in column (3), the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfly ash]”shall be substituted;
\n(xv) after S. No. 30 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely: –
\n“30A
\n2706
\nTar distilled from other mineral tars, whether or not
\ndehydrated or partially distilled, including reconstituted
\ntars”;
\n(xvi) in S. No. 33, for the entry in column (3), the entry “Petroleum oils and oils obtained from
\nbituminous minerals, other than petroleum crude;
\npreparations not elsewhere specified or
\nincluded, containing by weight 70% or more of
\npetroleum oils or of oils obtained from
\nbituminous minerals, these oils being the
\nbasic constituents of the preparations; waste oils; Avgas
\n[other than kerosene PDS, petrol, diesel and ATF,
\nnot in GST]”shall be substituted;
\nScanned by CamScanner
\n-11-
\n(xvii) in S. No. 52, for the entry in column (3), the entry “Prepared pigments, prepared
\nopacifiers, prepared
\ncolours, vitrifiable enamels, glazes, engobes (slips), <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAlta]”;
\n(xxii) in S. No. 59, for the entry in columns(2) and (3), the following entries shall be
\nsubstituted, namely:-
\n“3305
\nPreparations for use on the hair”;
\n(xxiii) in S. No. 60, for the entry in columns(2) and (3), the following entries shall be
\nsubstituted, namely:-
\n“3306
\nPreparations for oral or dental hygiene, including denture fixative
\npastes and powders; yarn used to clean between the teeth (dental
\nfloss), in individual retail packages [other than tooth powder]”;
\n(xxiv) after S.No. 60 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely:-
\n“60A
\n3307
\nPre-shave, shaving or after-shave preparations, personal
\ndeodorants, bath preparations, depilatories and other
\nperfumery, cosmetic or toilet preparations, not elsewhere
\nspecified or included; prepared room deodorisers, whether or
\nnot perfumed or having disinfectant properties [other than
\nodoriferous preparations whic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthose of heading 3401 [other than Sulphonated castor oil,
\nfish oil or sperm oil]
\n61B
\n3403
\nLubricating preparations (including cutting-oil preparations,
\nbolt or nut release preparations, anti-rust or anti-corrosion
\npreparations and mould release preparations, based on
\nlubricants) and preparations of a kind used for the oil or grease
\ntreatment of textile materials, leather, furskins or other
\nmaterials, but excluding preparations containing, as basic
\nconstituents, 70% or more by weight of petroleum oils or of
\noils obtained from bituminous minerals”;
\n(xxvii) after S. No. 62 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely: –
\n(xxviii)
\n“62A
\n3405
\nPolishes and creams, for footwear, furniture, floors,
\ncoachwork, glass or metal, scouring pastes and powders and
\nsimilar preparations (whether or not in the form of paper,
\nwadding, felt, nonwovens, cellular plastics or cellular rubber,
\nimpregnated, coated or co<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nentries shall be inserted, namely: –
\n“89A
\n3811
\nAnti-knock preparations, oxidation inhibitors, gum inhibitors,
\nviscosity improvers, anti-corrosive preparations and other
\nprepared additives, for mineral oils (including gasoline) or for
\nother liquids used for the same purposes as mineral oils”;
\n(xxxii) after S. No. 90 and the entries relating thereto, the following serial numbers and the
\nentries shall be inserted, namely: –
\n“90A
\n3813
\n90B
\n3814
\nPreparations and charges for fire-extinguishers; charged fire-
\nextinguishing grenades
\nOrganic composite solvents and thinners, not elsewhere
\nspecified or included; prepared paint or varnish removers”;
\n(xxxiii) after S. No. 94 and the entries relating thereto, the following serial numbers and
\nthe entries shall be inserted, namely: –
\n“94A
\n3819
\n94B
\n3820
\nHydraulic brake fluids and other prepared liquids for hydraulic
\ntransmission, not containing or containing less than 70% by
\nwe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe entries shall be inserted, namely: –
\n“121A
\n4013
\nInner tubes of rubber [other than of a kind used on\/in bicycles,
\nScanned by CamScanner
\nA.
\n-14-
\ncycle-rickshaws and three wheeled powered cycle rickshaws; and
\nRear Tractor tyre tubes]”;
\n(xxxviii) in S. No. 123A, for the entry in columns (2) and (3), the following entries shall be
\nsubstituted, namely:-
\n(xxxix)
\n“4016
\nOther articles of vulcanised rubber other than hard rubber [other
\nthan erasers, rubber bands]”;
\nafter S. No. 123A and the entries relating thereto, the following serial numbers
\nand the entries shall be inserted, namely: –
\n“123B
\n123C
\n4017
\n4201
\nHard rubber (for example ebonite) in all forms, other than waste
\nand scrap; articles of hard rubber
\nSaddlery and harness for any animal (including traces, leads, knee
\npads, muzzles, saddle cloths, saddle bags, dog coats and the like),
\nof any material”;
\n(xl) in S. No. 124, for the entry in column(3), the entry “Trunks, suit-cases, vani<\/p>\n
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\nOther articles of leather or of composition leather
\nArticles of gut (other than silk-worm gut), of goldbeater's skin,
\nof bladders or of tendons”;
\n(xlii) S. No. 125, 126, 127, 128, 129 and 130 and the entries relating theretoshall be omitted;
\n(xliii) after S. No. 132 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely: –
\n“132A
\n4303 Articles of apparel, clothing accessories and other articles of
\nfurskin”;
\n(xliv) in S. No. 133, for the entry in column (3), the entry” Artificial fur and articles
\nthereof shall be substituted;
\n(xlv) after S. No. 137 and the entries relating thereto, the following serial numbers and the
\nentries
\nshall be inserted, namely: –
\n4410
\n“137A
\nParticle board, Oriented Strand Board and similar board (for
\nexample, wafer board) of wood or other ligneous materials,
\nScanned by CamScanner
\n137B
\n4411
\n-15-
\nwhether or not agglomerated with resins or other organic
\nbinding substances, other than spe<\/p>\n
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\n“153A
\n4819 20 Cartons, boxes and cases of non-corrugated paper or paper
\nboard”;
\n(xlviii)
\nin S. No. 175, for the entry in column (3), the entry “Other headgear, knitted or
\ncrocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips),
\nwhether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed”shall
\nbe substituted;
\n(xlix)
\nin S. No. 177 A, for the entry in columns (2) and (3), the following entries shall
\nbe substituted, namely:-
\n“6702
\nArtificial flowers, foliage and fruit and parts thereof; articles
\nmade of artificial flowers, foliage or fruit”;
\n(1) after S. No. 177A and the entries relating thereto, the following serial numbers and the
\nentries shall be inserted, namely: –
\n“177B
\n6703
\n177C
\n6704
\n177D
\n177E
\n6801
\n6802
\nWool or other animal hair or other textile materials, prepared
\nfor use in making wigs or the like
\n\u2022
\nWigs, false beards, eyebrows and eyelashe<\/p>\n
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\n6808
\n180C
\n6809
\nArticles of asphalt or of similar material (for example,
\npetroleum bitumen or coal tar pitch)
\nPanels, boards, tiles, blocks and similar articles of vegetable
\nfibre, of straw or of shavings, chips, particles, sawdust or other
\nwaste, of wood, agglomerated with cement, plaster or other
\nmineral binders
\nArticles of plaster or of compositions based on plaster; such as
\nBoards, sheets, panels, tiles and similar articles, not
\nornamented”;
\n(lii)in S. No. 181, for the entry in column (3), the entry “Articles of cement, of concrete or of
\nartificial stone, whether or not reinforced” shall be substituted;
\n(liii) after S. No. 182 and the entries relating thereto, the following serial numbers and the
\nentries shall be inserted, namely: –
\n“182A
\n182B
\n182C
\n182D
\n6812
\n6813
\n6814
\n6815
\n9
\n182E
\n6901
\nFabricated asbestos fibres; mixtures with a basis of asbestos or
\nwith a basis of asbestos and magnesium carbonate; articles of
\nsuch mixtures or of asbestos (for exa<\/p>\n
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\n\u2022
\n(liv) after S, No. 184 and the entries relating thereto, the following serial numbers and the
\nentries shall be inserted, namely: –
\nScanned by CamScanner
\n“184A
\n184B
\n6904
\n6905
\nCeramic flooring blocks, support or filler tiles and the like
\nChimney-pots, cowls, chimney liners, architectural ornaments
\nand other ceramic constructional goods”;
\n(lv) in S. No. 185, for the entry in column (3), the entry”Ceramic pipes, conduits, guttering and
\npipe fittings”shall be substituted;
\n(lvi) after S. No. 185 and the entries relating thereto, the following serial numbers and the
\nentries shall be inserted, namely: –
\n“185A
\n185B
\n6907
\n6909
\n185C
\n6910
\n185D
\n6914
\nCeramic flags and paving, hearth or wall tiles; ceramic
\nmosaic cubes and the like, whether or not on a backing;
\nfinishing ceramics
\nCeramic wares for laboratory, chemical or other technical uses;
\nceramic troughs, tubs and similar receptacles of a kind used in
\nagriculture; ceramic pots, jars and similar articles<\/p>\n
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\nframed or fitted with other materials
\nSafety glass, consisting of toughened (tempered) or laminated
\nglass
\nMultiple-walled insulating units of glass
\nGlass mirrors, whether or not framed, including rear-view
\nmirrors”;
\n(lviii) after S. No. 190 and the entries relating thereto, the following serial number and the
\nentries shall
\nbe inserted, namely: –
\n“190A
\n7011
\nGlass envelopes (including bulbs and tubes), open, and glass
\nparts thereof, without fittings, for electric lamps, cathode-ray
\ntubes or the like”;
\nScanned by CamScanner
\n-18-
\n(lix) after S. No. 191 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely: –
\n“191A
\n7014 Signalling glassware and optical elements of glass (other than
\nthose of heading 7015), not optically worked”;
\n(1x) after S. No. 192 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely: –
\n“192A
\n7016
\nPaving blocks, slabs, bricks, sq<\/p>\n
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\nsubstituted;
\n(lxiii) after S. No. 235 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely
\n: –
\n“235A
\n7322
\nRadiators for central heating, not electrically heated, and
\nparts
\nthereof, of iron or steel; air heaters and hot air
\ndistributors (including distributors which can also distribute
\nfresh or
\nconditioned air), not electrically heated,
\nincorporating
\na
\nmotor-driven fan or blower, and parts thereof,
\nof iron or steel”;
\n(lxiv) after S. No. 236 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely: –
\n“236A
\n7324 Sanitary ware and parts thereof, of iron and steel”;
\n(lxv) in S. No. 237, for the entry in column (3), the entry “Other cast articles of iron or
\nsteel”shall be substituted;
\n(lxvi) in S. No. 238, for the entry in column (3), the entry “Other articles of iron or steel\u201dshall be
\nsubstituted;
\n(lxvii) after S. No. 2<\/p>\n
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\nand the like, of aluminium, not electrically insulated”shall be substituted;
\n(lxxii) after S. No. 275 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely: –
\n“275A
\n7615
\nAll goods [other than table, kitchen or other household
\narticles, of aluminium; Utensils]”;
\n(lxxiii) after S. No. 301 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely: –
\n“301A
\n8212 Razors and razor blades (including razor blade blanks in
\nstrips)”;
\n(lxxiv) after S. No. 302 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely: –
\n“302A
\n8214
\nOther articles of cutlery (for example, hair clippers, butchers'
\nor kitchen cleavers, choppers and mincing knives,); manicure
\nor pedicure sets and instruments (including nail files) [other
\nthan paper knives, pencil sharpeners and blades therefor]”;
\n(lxxv) in S. No. 303A,<\/p>\n
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\ncorners, paper clips, indexing tags and similar office articles, of
\nbase metal; staples in strips (for example, for offices,
\nupholstery, packaging), of base metal”;
\nafter S. No. 307 and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely: –
\n“307A
\n8310
\nSign-plates, name-plates, address-plates and similar plates,
\nnumbers, letters and other symbols, of base metal, excluding
\nthose of heading 9405\u201d;
\n(lxxviii) in S. No. 316, for the entry in column (3), the “Turbo-jets, turbo-propellers and other gas
\nturbines [other than aircraft engines]”shall be substituted;
\n(lxxix) after S. No. 317 and the entries relating thereto, the following serial numbers and the
\nentries shall be inserted, namely: –
\n“317A
\n8413
\n317B
\n8414
\nConcrete pumps [8413 40 00], other rotary positive
\ndisplacement pumps [8413 60]
\nAir or vacuum pumps, air or other gas compressors and fans;
\nventilating or recycling hoods inc<\/p>\n
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\nchecking machines; weighing machine weights of all kinds”shall be substituted;
\n(lxxxii) in S. No. 325, for the entry in column (3), the entry “Mechanical appliances (whether or
\nnot hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers,
\nwhether or not charged; spray guns and similar appliances; steam or sand blasting machines and
\nsimilar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles
\nfor sprinklers]”shall be substituted;
\n(lxxxiii) after S. No. 327 and the entries relating thereto, the following serial numbers and the
\nentries shall be inserted, namely: –
\n“327A
\n8427
\n327B
\n8428
\n327C
\n8429
\n327D
\n8430
\nFork-lift trucks; other works trucks fitted with lifting or
\nhandling equipment
\nOther lifting, handling, loading or unloading machinery
\n(for example, lifts, escalators, conveyors, teleferics)
\nSelf-propelled bulldozers, angledoze<\/p>\n
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\nelectric]”shall be substituted;
\n(lxxxvi) after S. No. 364 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely: –
\n“364A
\n8476
\nAutomatic goods-vending machines (for example,
\npostage stamps, cigarette, food or beverage machines),
\nincluding money changing machines\u201d;
\n(lxxxvii) after S. No. 365 and the entries relating thereto, the following serial number and
\nas the entries shall be inserted, namely: –
\n“365A
\n8478
\nMachinery for preparing or making up tobacco, not
\nspecified or included elsewhere in this chapter”;
\nScanned by CamScanner
\n-22-
\n(lxxxviii). in S. No. 366, for the entry in column (3), the entry “Machines and mechanical
\nappliances having individual functions, not specified or included elsewhere in this Chapter [other
\nthan Composting Machines]”shall be substituted;
\nsubstituted;
\n(lxxxix) in S. No. 369A, for the entry in column (3), the entry “Crank shaft for sewing machine,
\nbearing housings; plain<\/p>\n
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\nvehicles
\nPortable electric lamps designed to function by their
\nown source of energy (for example, dry batteries,
\naccumulators, magnetos), other than lighting equipment
\nof heading 8512″;
\n(xciii) in S. No. 379, for the entry in column (3), the entry “Telephone sets; other apparatus for
\nthe transmission or
\nreception of voice, images or other data, including apparatus for
\ncommunication in a wired or
\nwireless network (such as a local or wide area network), other than
\ntransmission
\nor reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones
\nfor cellular networks
\nor for other wireless networks]”shall be substituted;
\n(xciv) in S. No. 380, for the entry in column (3), the entry “Microphones and stands therefor;
\nloudspeakers, whether
\nor not mounted in their enclosures; headphones and earphones, whether or
\nnot combined with a
\nmicrophone, and sets consisting of a microphone and one or more
\nloudspeakers; audio-frequency
\nelectric amplifie<\/p>\n
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\nentries shall be inserted, namely: –
\n“383A
\n8526
\n383B
\n8527
\nRadar apparatus, radio navigational aid apparatus and
\nradio remote control apparatus
\nReception apparatus for radio-broadcasting, whether or
\nnot combined, in the same housing, with sound
\nrecording or reproducing apparatus or a clock”;
\n(xcix)
\nafter S. No. 384 and the entries relating thereto, the following serial numbers and
\nthe entries shall be inserted, namely: –
\n“384A
\n8529
\n384B
\n8530
\n384C
\n8531
\nParts suitable for use solely or principally with the
\napparatus of headings 8525 to 8528
\nElectrical signalling, safety or traffic control equipment
\nfor railways, tramways, roads, inland waterways,
\nparking facilities, port installations or airfields (other
\nthan those of heading 8608)
\nElectric sound or visual signalling apparatus (for
\nexample, bells, sirens, indicator panels, burglar or fire
\nalarms), other than those of heading 8512 or 8530”;
\n(c) after S. No. 388 and the entries relati<\/p>\n
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\nlamps]”shall be substituted;
\n(cii) in S. No. 395, for the entry in column (3), the entry “Insulated (including enamelled or
\nanodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether
\nor not fitted with connectors; optical fibre cables, made up of individually sheathed fibres,
\nwhether or not assembled with electric conductors or fitted with connectors”shall be substituted;
\n(ciii) in S. No. 396, for the entry in column (3), the entry\u201cCarbon electrodes, carbon brushes,
\nLamp carbons, battery carbons and other articles of graphite or other carbon, with or without
\nmetal, of a kind used for electrical purposes”shall be substituted;
\n(civ) after S. No. 397 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely: –
\n“397A
\n8547
\nInsulating fittings for electrical machines, appliances or
\nequipment, being fittings wholly of insulating material
\napart fro<\/p>\n
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\nof heading 8539
\nCinematographic cameras and projectors, whether or not
\nincorporating sound
\nrecording or reproducing apparatus
\nImage projectors.
\nother
\nthan
\nScanned by CamScanner
\n411E
\n9010
\n411F
\n9011
\n411G
\n9012
\n411H
\n9013
\n411-I
\n9014
\n411J
\n9015
\n-25-
\nphotographic (other than cinematographic) enlargers and
\nreducers
\nApparatus and equipment for photographic (including
\ncinematographic) laboratories, not specified or included
\nelsewhere in this Chapter; negatoscopes; projection
\nscreens
\nor
\nCompound optical microscopes, including those for
\nphotomicrography cinephotomicrography
\nmicroprojection
\nMicroscopes other than optical microscopes; diffraction
\napparatus
\nLiquid crystal devices not constituting articles provided
\nfor more specifically in other headings; lasers, other
\nthan laser diodes; other optical appliances and
\ninstruments, not specified or included elsewhere in this
\nChapter
\nDirection finding compasses; other navigational
\ninstruments and appliances\n<\/p>\n
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\n(cx) after S. No. 423 and the entries relating thereto, the following serial numbers and the
\nentries shall be inserted, namely: –
\n“423A
\n9101
\n423B
\n9102\u00e2\u2020\u2019
\nWrist-watches, pocket-watches and other watches,
\nincluding stop-watches, with case of precious metal or
\nof metal clad
\nwith precious metal
\nWrist-watches, pocket-watches and other watches,
\nincluding stop watches, other than those of heading
\n9101”;
\nba
\nScanned by CamScanner
\n-26-
\n(cxi) after S. No. 424 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely: –
\n“424A
\n9104
\nInstrument panel clocks and clocks of a similar type
\nfor vehicles, aircraft, spacecraft
\nor vessels\u201d;
\n(cxii) after S. No. 425 and the entries relating thereto, the following serial numbers and the
\nentries shall be inserted, namely: –
\n“425A
\n9106
\n425B
\n9107
\n425C
\n9108
\nTime of day recording apparatus and apparatus for
\nmeasuring, recording or otherwise indicating intervals
\no<\/p>\n
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\nthe entries
\nshall be
\ninserted, namely: –
\n“429A
\n9113
\n429B
\n9201
\n429C
\n9202
\n429D
\n9205
\n9206 00 00
\n429E
\n429F
\n9207
\n429G
\n9208
\nWatch straps, watch bands and watch bracelets, and
\nparts thereof;
\nPianos, including automatic pianos; harpsi-chords and
\nother
\nkeyboard stringed instruments
\nOther string musical instruments (for example, guitars,
\nviolins,
\nharps)
\nWind musical instruments (for example, keyboard pipe
\norgans,
\naccordions, clarinets, trumpets, bagpipes),
\nother than
\nfairground organs and mechanical street
\norgans
\nPercussion musical instruments (for example, drums,
\nxylophones, cymbols
\n, castanets, maracas)
\nMusical instruments, the sound of which is produced,
\nor must be amplified,
\nelectrically (for example, organs,
\nguitars, accordions)
\nMusical boxes, fairground organs, mechanical street
\nScanned by CamScanner
\n429H
\n9209
\n-27-
\nany
\norgans, mechanical singing birds, musical saws and
\nother musical instruments not fa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand pillows) fitted with springs or stuffed or internally fitted with any material or of cellular
\nrubber or plastics, whether or not covered [other than coir products
\n(except coir mattresses), products wholly made of quilted textile materials and cotton
\nquilts]”shall be substituted;
\n(cxxi) after S. No. 438 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely: –
\n“438A
\n9405
\nLamps and lighting fittings including searchlights and
\nspotlights and parts thereof, not elsewhere specified or
\nincluded; illuminated signs, illuminated name-plates
\nand the like, having a permanently fixed light source,
\nand parts thereof not elsewhere specified or included
\n[other than kerosene pressure lantern and parts
\nthereof including gas mantles; hurricane lanterns,
\nkerosene lamp, petromax, glass chimney, and parts
\nthereof; LED lights or fixtures including LED
\nlamps; LED (light emitting diode) d<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmodelling pastes, and other moulded or
\ncarved articles,
\nor
\nincluded; worked,
\nnot elsewhere specified
\nunhardened gelatin (except gelatin of heading 3503)
\nand articles of unhardened gelatin”;
\n(cxxv) after S. No. 448 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely: –
\n“448A
\n9611
\nDate, sealing or numbering stamps, and the like
\n(including devices for printing or embossing labels),
\ndesigned for operating in the hand; hand-operated
\ncomposing sticks and hand printing sets incorporating
\nsuch composing sticks\u201d;
\n(cxxvi) in S. No. 449A, for the entry in column no. 3, the entry “Cigarette lighters and other
\nlighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks”shall
\nbe substituted;
\n(cxxvii) after S. No. 449A and the entries relating thereto, the following serial numbers and
\nthe entries shall be inserted, namely: –
\nVacuum flasks and other vacuum vessels,<\/p>\n
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\n92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110,
\n111, 113 and the entries relating thereto, shall be omitted;
\n(iv) in S. No. 114, for the entry in column (3), the entry “Spark-ignition reciprocating or
\nrotary internal combustion piston engine [other than aircraft engines]” shall be
\nsubstituted;
\n(v) in S.No. 117, in column (3), the words, figures and brackets “concrete pumps [8413
\n40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps
\nfalling under tariff item 8413 11 10]” shall be omitted;
\n(vi) S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the
\nentries relating thereto, shall be omitted;
\n(vii) in S.No.135, for the entry in column (3), the entry “Transmission shafts (including
\ncam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine);
\ngear boxes and other speed changers, including tor<\/p>\n
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\nScanned by CamScanner
\n-30-
\n200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries
\nrelating thereto, shall be omitted;
\n(xv) S. Nos. 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto, shall
\nbe omitted;
\n(xvi) in S.No. 228, for the entry “-“in column (2), the entry “Any Chapter\u201d shall be
\nsubstituted.
\nthe
\n(E) in Schedule-V – 1.5%, in S. No. 13, for the words “of metal clad with precious metal”,
\nwords and brackets “of metal clad with precious metal [other than bangles of lac\/shellac]”, shall
\nbe substituted;
\n(F) in the explanation, in clause (ii), for sub-clause (b), the following shall be substituted,
\nnamely:-
\n“(b) The phrase “registered brand name” means,-
\n(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act,
\n1999 irrespective of whether or not the brand is subsequently de-registered;
\n(B) a brand registered as on the 15<\/p>\n
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