Amend NT No.1-2017 CT(R) GST Tax Rate (Amendment in F.NO.FIN\/REV3\/GST(Pt-1) \u201cD\u201d, 30th June,2017)
FIN\/REV-3\/GST\/1\/08 (Pt-1)\/096 Dated:- 28-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
=============
\nDocument 1
\nGOVERNMENT OF NAGALAND
\nF.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1) 196
\nFINANCE DEPARTMENT
\n(REVENUE BRANCH)
\nNOTIFICATION
\nDated: 28th November, 2017
\nIn exercise of the powers conferred by sub-section (1) of section 9 of the Nagaland
\nGoods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations
\nof the Council, hereby makes the following further amendments in the notification of the
\nGovernment of Nagaland, Finance Department (Revenue Branch) F.NO.FIN\/REV-
\n3\/GST\/1\/08 (Pt-1)”D”, dated the 30th June, 2017, namely:-
\nIn the said notification,-
\n(A) in Schedule I-2.5%,-
\n(i) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely:
\n“1
\n0202,
\n0203,
\nAll goods [other than fresh or chilled], and p<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lating thereto shall be omitted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n able right in a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the words, figures and letters “natural boric acid = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rials = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ls other than articles of coral”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n amely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n esigned for sewing machines; sewing machines needles and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) S. No. 10, and the entries relating thereto, shall be omitted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the entries shall be inserted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n being the basic constituents of the preparations; waste oils; Avgas = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n(XXV) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . No. 94 and the entries relating thereto, the following serial numbers and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e inserted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 182E = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cal uses; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e following serial number and the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n entry in column (3), the entry “Other articles of iron or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es) [other than = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n her gas compressors and fans; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bulldozers, angledozers, graders, levellers, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing; ball or roller screws”shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ier set”shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es shall be inserted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n moulding solely for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ological = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt or with = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cessories (for example, cards, discs and rolls for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 5 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n her = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n words = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Amend NT No.1-2017 CT(R) GST Tax Rate (Amendment in F.NO.FIN\/REV3\/GST(Pt-1) \u201cD\u201d, 30th June,2017)FIN\/REV-3\/GST\/1\/08 (Pt-1)\/096 Dated:- 28-11-2017 Nagaland SGSTGST – StatesNagaland SGSTNagaland SGST============= Document 1 GOVERNMENT OF NAGALAND F.NO.FIN\/REV-3\/GST\/1\/08 (Pt-1) 196 FINANCE DEPARTMENT (REVENUE BRANCH) NOTIFICATION Dated: 28th November, 2017 In exercise of the powers conferred by sub-section (1) of section 9 of the Nagaland Goods … Continue reading “Amend NT No.1-2017 CT(R) GST Tax Rate (Amendment in F.NO.FIN\/REV3\/GST(Pt-1) \u201cD\u201d, 30th June,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-10385","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10385","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=10385"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10385\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\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 “frozen”, the words “, put up
\nin 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;
\n(vi) in S. No. 26, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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;
\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 thereto, the following shall be substituted,
\nnamely:-
\n“72
\n1210 20.00
\nHop cones, ground, powdered or in the form of pellets;
\nlupulin”;
\n(xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted,
\nnamely:-
\n“78 1404 [other
\nthan 1404 90
\n10, 1404 90
\n40, 1404 90
\n50, 1404 90
\n601
\nVegetable products not elsewhere specified or included
\nsuch as, Cotton linters, Soap nuts, Hard seeds, pips, hulls
\nand<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncontaining not more than 85% of H3BO3” the brackets and words “(calculated on dry
\nweight)” shall be inserted;
\n\u00d9\u2020\u00d9\u2021\u00d8\u00a7
\n(ix) after S. No. 156 and the entries relating thereto, the following serial number and the
\nentries shall be inserted, namely:-
\n“156A
\n2621
\nFly 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 relating thereto, the following serial number and the
\nentries shall be inserted, namely:-
\n“197A
\n197B
\n4107
\n4112
\n197C
\n4113
\n197D
\n4114
\n197E
\n4115
\nLeather further prepared after tanning or crusting,
\nincluding parchment-dressed leather, of bovine
\n(including buffalo) or equine animals, without hair
\non, whether or not split, other than leather of heading
\n4114
\nLeather further prepared after tanning or crusting,
\nincluding parchment-dr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProducts of coir”;
\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 not
\n6309]
\nexceeding Rs. 1000 per piece “;
\n(xxv) after S. No. 224 and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely:-
\n“224A
\n6309
\nWorn clothing and other worn articles; rags “;
\n(xxvi) after S. No. 225 and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely:-
\n“225A
\n6815
\nFly ash bricks orfly ash aggregate with 90 percent or
\nmore fly ash content”;
\n(xxvii) a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(B) in Schedule II-6%,-
\n(i)
\nS. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;
\n(ii)
\n“11
\nfor S. No. 11 and the entries relating thereto, the following shall be substituted,
\nnamely:-
\n0402 91 10,
\n0402 99 20
\nCondensed milk”;
\n(iii)
\n(iv)
\n“32A
\n32B
\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
\nthe entries shall be inserted, namely:-
\n1701 91,
\n1701 99
\n1902
\nAll goods, including refined sugar containing added
\nflavouring or colouring matter, sugar cubes (other
\nthan those which attract 5% or nil GST)
\nPasta, whether or not cooked or stuffed (with meat or
\nother substances) or otherwise prepared, such as
\nspaghetti, macaroni, noodles, lasagne, gnocchi,
\nravioli, cannelloni; couscous, whether or not
\nprepared”;
\n6
\n(v) in S. No. 43, for the entry in column (3),the entry “Yeasts (active and inactive<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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”;
\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”;
\nin S. No. 139, in column (3), after the words “with rubber or plastics”, the brackets
\nand words “[other than jute twine, coir cordage or ropes]” shall be inserted;
\n(xiv) S. No. 140, and the entries relating thereto shall be omitted;
\n\u00e0\u00a4\u2014\u00e0\u00a5\u2021
\n(xv)
\nin S. No. 141, in column (3), after the words “specified or included”, the brackets
\nand words “[other than products of coir]” shall be inserted;
\n(xvi) S. No. 152, and the entries relating thereto shall be omitted;
\n(xvii) for S. No. 171 and the entries relating thereto, the following shall be subst<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nparts of sewing machines” shall be substituted;
\n(xxiii) after S. No. 201 and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely:-
\n“201A 8509
\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 entries shall be inserted, namely:-
\n“207A
\n8710
\nTanks and other armoured fighting vehicles,
\nmotorised, whether or not fitted with weapons, and
\nparts of such vehicles”;
\n\u00d9\u2026\u00d8\u00a7\u00d9\u2021
\n(xxv) for S. No. 215 and the entries relating thereto, the following shall be substituted,
\nnamely:-
\n“215
\n9003
\nFrames and mountings for spectacles, goggles or the like,
\nand parts thereof”;
\n(xxvi) in S. No. 216, in column (3), after the word “corrective”, the brackets and words
\n“[other than goggles for correcting vision]” shall be inserted;
\n(xxvii) in S. No. 221, for the entry in column (3),the entry <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 sweets and gajak]”,shall be substituted;
\n(iv) after S. No. 12 and the entries relating thereto, the following serial numbers and the
\nentries shall be inserted, namely: –
\n“12A
\n12B
\n1804
\n1805
\n12C
\n1806
\nCocoa butter, fat and oil
\nCocoa powder, not containing added sugar or sweetening
\nmatter
\nChocolates and other food preparations containing cocoa”;
\n$9
\n(v) in S. No. 13, for the entry in columns(2) and (3), the following entries shall be
\nsubstituted, namely:-
\n“1901
\n[other than 1901 20 00]
\nMalt extract, food preparations of flour, groats, meal, starch
\nor malt extract, not containing cocoa or containing less <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“16A
\n2101 11,
\n2101 12.00
\nExtracts, essences and concentrates of coffee, and
\npreparations with a basis of these extracts, essences or
\nconcentrates 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 entry, “Food preparations not elsewhere
\nspecified or included [other than roasted gram, sweetmeats, batters including idli\/dosa batter,
\nnamkeens, bhujia, mixture, chabena and similaf edible preparations in ready for consumption
\nform, khakhra, chutney powder, diabetic foods]”shall be substituted;
\n(xi)after S. No. 24 and the entries relating thereto, the following serial number and the entries
\nshall be inserted, namely: –
\n(xii)
\n“24A
\n2202 91 00,
\n2202 99 90
\nOther non-alcoholic beverages [other than tender coconut
\nwater]”;
\nafter S. No. 26 and the entries relating thereto, the following serial numbers and
\nthe entries shall be inserte<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[other than kerosene PDS, petrol, diesel and ATF, not in GST]”shall be substituted;
\n(xvii)
\nin S. No. 52, for the entry in column (3), the entry “Prepared pigments, prepared
\nopacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other
\nsimilar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other
\nglass, in the form of powder, granules or flakes”shall be substituted;
\n(xviii)
\nin S. No. 54A, for the entry in column (3), the entry”Artists', students' or signboard
\npainters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles,
\npans or in similar forms or packings”shall be substituted;
\n(xix)
\nS. No. 55, and the entries relating thereto, shall be omitted;
\n(xx)
\nafter S. No. 57 and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely: –
\n“57A
\n3303
\nPerfume<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 which operate by burning, agarbattis,
\nlobhan, dhoopbatti, dhoop, sambhrani]”;
\nin S. No. 61, for the entry in columns (2) and (3), the following entries shall be
\nsubstituted, namely:-
\n(xxvi)
\n“3401
\nSoap; organic surface-active products and preparations for
\nuse as soap, in the form of bars, cakes, moulded pieces or
\nshapes, whether or not containing soap; organic surface
\nactive products and preparations for washing the skin, in the
\nform of liquid or cream and put up for retail sale, whether or
\nnot containing soap; paper, wadding, felt and nonwovens,
\nimpregnated, coated or covered with soap or detergent”;
\nafter S. No. 61 and the entries relating there<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“62A
\n(xxviii)
\n3405
\nPolishes and creams, for footwear, furniture, floors, coachwork,
\nglass or metal, scouring pastes and powders and similar
\npreparations (whether or not in the form of paper, wadding, felt,
\nnonwovens, cellular plastics or cellular rubber, impregnated,
\ncoated or covered with such preparations), excluding waxes of
\nheading 3404”;
\nafter S. No. 71 and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely: –
\n“71A
\n(xxix)
\n3602
\nPrepared explosives, other than propellant powders; such as
\nIndustrial explosives”;
\nafter S. No. 72 and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely: –
\n(XXX)
\n“672A
\n3604
\nFireworks, signalling flares, rain rockets, fog signals and other
\npyrotechnic articles”;
\nafter S. No. 73 and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely: –
\n“73A
\n3606
\nFerro-cerium and other pyrophor<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe entries shall be inserted, namely: –
\n13
\n“94A
\n3819
\n94B
\n3820
\n(xxxiv)
\nHydraulic brake fluids and other prepared liquids for hydraulic
\ntransmission, not containing or containing less than 70% by
\nweight of petroleum oils or oils obtained from bituminous
\nminerals
\nAnti-freezing preparations and prepared de-icing fluids”;
\nafter S. No. 104 and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely: –
\n“104A
\n(XXXV)
\n3918
\nFloor coverings of plastics, whether or not self-adhesive, in rolls
\nor in form of tiles; wall or ceiling coverings of plastics”;
\nafter S. No. 107 and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely: –
\n“107A
\n(xxxvi)
\n3922
\nBaths, shower baths, sinks, wash basins, bidets, lavatory pans,
\nseats and covers, flushing cisterns and similar sanitary ware of
\nplastics”;
\nin S. No. 111, for the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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, vanity-cases,
\nexecutive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases,
\nmusical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated
\nfood or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-
\n14
\ncases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes,
\npowder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile
\nmaterials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials
\nor with paper [other than handbags and shopping bags, of cotton or jute]”shall be substituted;
\n(xli) after S. No. 124 and the entries relating thereto, the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n137C
\n4412
\n137D
\n4413
\n137E
\n4414
\n137F
\n4418
\n137G
\n4421
\nParticle board, Oriented Strand Board and similar board (for
\nexample, wafer board) of wood or other ligneous materials,
\nwhether or not agglomerated with resins or other organic binding
\nsubstances, other than specified boards
\nFibre board of wood or other ligneous materials, whether or not
\nbonded with resins or other organic substances, other than
\nspecified boards
\nPlywood, veneered panels and similar laminated wood
\nDensified wood, in blocks, plates, strips, or profile shapes
\nWooden frames for paintings, photographs, mirrors or similar
\nobjects
\nBuilders' joinery and carpentry of wood, including cellular wood
\npanels, assembled flooring panels, shingles and shakes
\nWood paving blocks, articles of densified wood not elsewhere
\nincluded or specified, Parts of domestic decorative articles used as
\ntableware and kitchenware”;
\n(xlvi)
\nafter S. No. 150 and the entries relating thereto, the following serial number and
\nthe <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n6703
\n“177B
\n177C
\n6704
\n177D
\n177E
\n6801
\n6802
\n177F
\n6803
\nWool or other animal hair or other textile materials, prepared for
\nuse in making wigs or the like
\nWigs, false beards, eyebrows and eyelashes, switches and the like,
\nof human or animal hair or of textile materials; articles of human
\nhair not elsewhere specified or included
\nSetts, curbstones and flagstones, of natural stone (except slate)
\nWorked monumental or building stone (except slate) and articles
\nthereof, other than goods of heading 6801; mosaic cubes and the
\nlike, of natural stone (including slate), whether or not on a
\nbacking; artificially coloured granules, chippings and power, of
\nnatural stone (including slate) [other than statues, statuettes,
\npedestals; high or low reliefs, crosses, figures of animals, bowls,
\nvases, cups, cachou boxes, writing sets, ashtrays, paper weights,
\nartificial fruit and foliage, etc.; other ornamental goods essentially
\nof stone]
\nWorked slate and articles o<\/p>\n
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\n6901
\nFabricated asbestos fibres; mixtures with a basis of asbestos or
\nwith a basis of asbestos and magnesium carbonate; articles of such
\nmixtures or of asbestos (for example, thread, woven fabric,
\nclothing, headgear, footwear, gaskets), whether or not reinforced,
\nother than goods of heading 6811 or 6813
\nFriction material and articles thereof (for example, sheets, rolls,
\nstrips, segments, discs, washers, pads), not mounted, for brakes,
\nfor clutches or the like, with a basis of asbestos, of other mineral
\nsubstances or of cellulose, whether or not combined with textiles
\nor other materials
\nWorked mica and articles of mica, including agglomerated or
\nreconstituted mica, whether or not on a support of paper,
\npaperboard or other materials
\nArticles of stone or of other mineral substances (including carbon
\nfibres, articles of carbon fibres and articles of peat), not elsewhere
\nspecified or included [other than fly ash bricks, fly ash blocks, fly
\nash aggregate with 90 percen<\/p>\n
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\nceramic troughs, tubs and similar receptacles of a kind used in
\nagriculture; ceramic pots, jars and similar articles of a kind used
\nfor the conveyance or packing of goods
\nCeramic sinks, wash basins, wash basin pedestals, baths, bidets,
\nwater closet pans, flushing cisterns, urinals and similar sanitary
\nfixtures
\n17
\n185D
\n6914
\nOther ceramic articles”;
\n(lvii)
\nafter S. No. 189 and the entries relating thereto, the following serial numbers and
\nthe entries shall be inserted, namely: –
\n“189A
\n7003
\n189B
\n7004
\n189C
\n7005
\n189D
\n7006 00 00
\n189E
\n7007
\n189F
\n7008
\n189G
\n7009
\nCast glass and rolled glass, in sheets or profiles, whether or not
\nhaving an absorbent, reflecting or non-reflecting layer, but not
\notherwise worked
\nDrawn glass and blown glass, in sheets, whether or not having an
\nabsorbent, reflecting or non-reflecting layer, but not otherwise
\nworked
\nFloat glass and surface ground or polished glass, in sheets,
\nwhether or not having an absorbent, reflecting or<\/p>\n
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\nentries shall be inserted, namely: –
\n“192A
\n(lxi)
\n7016
\nPaving blocks, slabs, bricks, squares, tiles and other articles of
\npressed or moulded glass, whether or not wired, of a kind used for
\nbuilding or construction purposes; glass cubes and other glass
\nsmallwares, whether or not on a backing, for mosaics or similar
\ndecorative purposes; leaded lights and the like; multi-cellular or
\nfoam glass in blocks, panels, plates, shells or similar forms”;
\nafter S. No. 195 and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely: –
\n“195A
\n7020
\nOther articles of glass [other than Globes for lamps and lanterns,
\n18
\nFounts for kerosene wick lamps, Glass chimneys for lamps and
\nlanterns]”;
\n(lxii) in S. No. 235, for the entry in column (3), the entry “Stoves, ranges, grates, cookers
\n(including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate
\nwarmers and similar non-el<\/p>\n
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\nsteel” shall be substituted;
\n(lxvii) after S. No. 252 and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely: –
\n“252A
\n(lxviii)
\n7418
\nAll goods [other than table, kitchen or other household
\narticles of copper; Utensils]”;
\nin S. No. 253, for the entry in columns (2) and (3), the following entries shall be
\nsubstituted, namely:-
\n(lxix)
\n“7419
\nOther articles of copper”;
\nin S. No. 262, for the entry in column no. 3, the entry “Unwrought Aluminium”shall
\nbe substituted;
\n(lxx) in S. No. 271, for the entry in columns (2) and (3), the following entries shall be
\nsubstituted, namely:-
\n“7610
\nAluminium structures (excluding prefabricated buildings of
\nheading 9406) and parts of structures (for example, bridges and
\nbridge-sections, towers, lattice masts, roofs, roofing frameworks,
\nbalustrades, pillars and columns); aluminium plates, rods,
\nprofiles, tubes and the like, prepared<\/p>\n
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\npaper knives, pencil sharpeners and blades therefor]”;
\nin S. No. 303A, for the entry in columns (2) and (3), the following entries shall be
\nsubstituted, namely:-
\n(lxxv)
\n“8302
\nBase metal mountings, fittings and similar articles suitable for
\nfurniture, doors, staircases, windows, blinds, coachwork,
\nsaddlery, trunks, chests, caskets or the like; base metal hat-racks,
\nhat-pegs, brackets and similar fixtures; castors with mountings of
\nbase metal; automatic door closers of base metal”;
\n(lxxvi)
\nafter S. No. 303A and the entries relating thereto, the following serial numbers
\nand the entries shall be inserted, namely: –
\n“303B
\n8303
\n303C
\n8304
\n303D
\n8305
\nArmoured or reinforced safes, strong-boxes and doors and safe
\ndeposit lockers for strong-rooms, cash or deed boxes and the like,
\nof base metal
\nFiling cabinets, card-index cabinets, paper trays, paper rests, pen
\ntrays, office-stamp stands and similar office or desk equipment, of
\nbase metal, other than office <\/p>\n
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\nventilating or recycling hoods incorporating a fan, whether or not
\nfitted with filters [other than bicycle pumps, other hand pumps
\nand parts of air or vacuum pumps and compressors of
\nbicycle pumps]”;
\nin S. No. 320, for the entry in columns (2) and (3), the following entries shall be
\nsubstituted, namely:-
\n(lxxx)
\n“8419
\n(lxxxi)
\nMachinery, plant or laboratory equipment, whether or not
\nelectrically heated (excluding furnaces, ovens andother equipment
\nof heading 8514), forthe treatment of materials by a
\nprocessinvolving a change of temperature such as heating,
\ncooking, roasting, distilling, rectifying, sterilising, pasteurising,
\nsteaming, drying, evaporating, vaporising, condensing or cooling,
\nother than machinery or plant of a kind used for domestic
\npurposes; instantaneous or storage water heaters, non-electric
\n[other thanSolar water heater and system]”;
\nin S. No. 324, for the entry in column (3), the entry”Weighing machinery (excluding
\nbala<\/p>\n
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\nscrapers, mechanical shovels, excavators, shovel loaders,
\ntamping machines and road rollers
\nOther moving, grading, levelling, scraping, excavating,
\ntamping, compacting, extracting or boring machinery, for
\nearth, minerals or ores; pile-drivers and pile-extractors;
\nsnow-ploughs and snow-blowers”;
\n(lxxxiv) in S. No. 335, for the entry in column (3), the entry “Printing machinery used for
\nprinting by means of plates, cylinders and other printing components of heading 8442; other
\nprinters, copying machines and facsimile machines, whether or not combined; parts and
\naccessories thereof shall be substituted;
\n(lxxxv)
\nin S. No. 361, for the entry in column (3), the entry “Other office machines (for
\nexample, hectograph or stencil duplicating machines, addressing machines, automatic banknote
\ndispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening
\nmachines, perforating or stapling machines) [other than Bra<\/p>\n
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\nsubstituted;
\n(xc) after S. No. 369A and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely: –
\n“369B
\n8484
\nGaskets and similar joints of metal sheeting combined
\nwith other material or of two or more layers of metal; sets
\nor assortments of gaskets and similar joints, dissimilar in
\n22
\n(xci)
\ncomposition, put up in pouches, envelopes or similar
\npackings; mechanical seals”;
\nin S. No. 375, for the entry in column (3), the entry “Electrical transformers, static
\nconverters (for example, rectifiers) and inductors”shall be substituted;
\n(xcii) after S. No. 376 and the entries relating thereto, the following serial numbers and
\nthe entries shall be inserted, namely: –
\n“376A
\n376B
\n8506
\n8512
\n376C
\n8513
\nPrimary cells and primary batteries
\nElectrical lighting or signalling equipment (excluding
\narticles of heading 8539), windscreen wipers, defrosters
\nand demisters, of a kind used for cycles or moto<\/p>\n
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\nsubstituted;
\n(xcv)
\nafter S. No. 380 and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely: –
\n“380A
\nSound recording or reproducing apparatus”;
\n8519
\n(xcvi)
\nafter S. No. 381 and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely: –
\n“381A
\n8522
\nParts and accessories suitable for use solely or principally
\nwith the apparatus of headings 8519 or 8521”;
\n23
\n(xcvii) in S. No. 383, for the entry in column (3), the entry “Closed-circuit television
\n(CCTV), transmission apparatus for radio-broadcasting or television, whether or not
\nincorporating reception apparatus or sound recording or reproducing apparatus; television
\ncameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary
\nforces etc]”shall be substituted;
\n(xcviii)
\nafter S. No. 383 and the entries relating thereto, the following serial numbers and
\nthe entries shall be inserted,<\/p>\n
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\n“388A
\n388B
\n8536
\n8537
\nElectrical apparatus for switching or protecting electrical
\ncircuits, or for making connections to or in electrical
\ncircuits (for example, switches, relays, fuses, surge
\nsuppressors, plugs, sockets, lamp-holders, and other
\nconnectors, junction boxes), for a voltage not exceeding
\n1,000 volts connectors for optical fibres, optical fibre
\nbundles or cables
\nBoards, panels, consoles, desks, cabinets and other bases,
\nequipped with two or more apparatus of heading 8535 or
\n8536, for electric control or the distribution of electricity,
\nincluding those incorporating instruments or apparatus of
\nchapter 90, and numerical control apparatus, other than
\nswitching apparatus of heading 8517”;
\n24
\n(ci) in S. No. 390, for the entry in column (3), the entry “Electrical Filament or discharge lamps
\nincluding sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED
\nlamps]”shall be substituted;
\n(cii)
\nin S. N<\/p>\n
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\nthe purposes of assembly, other than insulators of heading
\n8546; electrical conduit tubing and joints therefor, of base
\nmetal lined with insulating material”;
\nS. No. 410, and the entries relating thereto, shall be omitted;
\n(cvi)
\nin S. No. 411, for the entry in column (3), the entry”Spectacles [other than
\ncorrective]; goggles including those for correcting vision”shall be substituted;
\n(cvii) after S. No. 411 and the entries relating thereto, the following serial numbers and
\nthe entries shall be inserted, namely: –
\n“411A
\n9005
\n411B
\n9006
\n411C
\n9007
\n411D
\n9008
\n411E
\n9010
\nBinoculars, monoculars, other optical telescopes, and
\nmountings therefor; other astronomical instruments and
\nmountings therefor, but not including instruments for
\nradio-astronomy
\nPhotographic (other than cinematographic) cameras;
\nphotographic flashlight apparatus and flashbulbs other than
\ndischarge lamps of heading 8539
\nCinematographic cameras and projectors, whether or not
\ninco<\/p>\n
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\nor geophysical instruments and appliances, excluding
\ncompasses; rangefinders”;
\nin S. No. 412, for the entry in column (3), the entry”Balances of a sensitivity of 5 cg
\nor better, with or without weights”shall be substituted;
\n(cix)
\nafter S. No. 413 and the entries relating thereto, the following serial numbers and
\nthe entries shall be inserted, namely: –
\n“413A
\n9022
\n413B
\n9023
\nApparatus based on the use of X-rays or of alpha, beta or
\ngamma radiations [other than those for medical, surgical,
\ndental or veterinary uses], including radiography or
\nradiotherapy apparatus, X-ray tubes and other X-ray
\ngenerators, high tension generators, control panels and
\ndesks, screens, examinations or treatment tables, chairs
\nand the like
\nInstruments, apparatus and models, designed for
\ndemonstrational purposes (for example, in education or
\nexhibitions), unsuitable for other uses”;
\n(cx)
\nafter S. No. 423 and the entries relating thereto, the following serial numbers and
\nthe entrie<\/p>\n
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\nsynchronous motor
\nWatch movements, complete and assembled”;
\nin S. No. 427, for the entry in column (3), the entry “Other clock or watch parts”shall
\nbe substituted;
\n(cxiv) in S. No. 428, for the entry in column (3), the entry”Complete watch or clock
\nmovements, unassembled or partly assembled (movement sets); incomplete watch or clock
\nmovements, assembled; rough watch or clock movements”shall be substituted;
\n(cxv) after S. No. 428 and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely: –
\n“428A
\n9111
\nWatch cases and parts thereof”;
\n(cxvi)
\nin S. No. 429, for the entry in column (3), the entry “Clock cases and cases of a
\nsimilar type for other goods of this chapter, and parts thereof shall be substituted;
\n(cxvii) after S. No. 429 and the entries relating thereto, the following serial numbers and
\nthe entries shall be inserted, namely: –
\n“429A
\n9113
\n429B
\n9201
\n429C
\n9202
\n429D
\n9205
\n9206 00 00
\n429E
\n429F
\n9207
\n4<\/p>\n
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\nmechanical instruments) of musical instruments;
\nmetronomes, tuning forks and pitch pipes of all kinds”;
\n(cxviii)
\nafter S. No. 435 and the entries relating thereto, the following serial number and
\nthe entries shall be inserted, namely: –
\n“435A 9401 [other than 9401
\n10 00]
\nSeats (other than those of heading 9402), whether or not
\nconvertible into beds, and parts thereof [other than seats of
\na kind used for aircraft]”;
\n(cxix)
\nin S. No. 437, for the entry in column (3), the entry “Other furniture [other than
\nfurniture wholly made of bamboo, cane or rattan] and parts thereof shall be substituted;
\n(cxx) in S. No. 438, for the entry in column (3), the entry “Mattress supports; articles of
\nbedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes
\nand pillows) fitted with springs or stuffed or internally fitted with any material or of cellular
\nrubber or plastics, whether or not covered [other<\/p>\n
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\nFestive, carnival or other entertainment articles, including
\nconjuring tricks and novelty jokes”;
\n28
\n(cxxiii) in S. No. 441, for the entry in column (3), the entry”Articles and equipment for
\ngeneral physical exercise, gymnastics, athletics, swimming pools and padding pools [other than
\nsports goods]”shall be substituted;
\n(cxxiv)
\nafter S. No. 441 and the entries relating thereto, the following serial numbers and
\nthe entries shall be inserted, namely: –
\n“441A
\n9508
\n441B
\n9602
\nRoundabouts, swings, shooting galleries and other
\nfairground amusements; [other than travelling circuses and
\ntravelling menageries]
\nWorked vegetable or mineral carving material and articles
\nof these materials moulded or carved articles of wax, of
\nstearin, of natural gums or natural resins or of modelling
\npastes, and other moulded or carved articles, not elsewhere
\nspecified or included; worked, unhardened gelatin (except
\ngelatin of heading 3503) and articles of unhardened
\ngelatin”;
\n(cxxv)
\nafte<\/p>\n
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\nanimated displays, used for shop window dressing”;
\nentries relating thereto, the following serial number and the
\nPermanent transfer of Intellectual Property (IP) right in
\nrespect of Information Technology software”;
\n+5 29
\n(D) in Schedule-IV-14%, –
\n(i) S. Nos.2, 3, 4, 5, 6, 7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31 32, 33, 35, 36,
\n37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating thereto, shall be omitted;
\n(ii) in S.No. 46, in column (3), after the words in the brackets, the words “and of a kind
\nused on aircraft”, shall be substituted;
\n(iii)S. Nos. 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68,
\n69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92,
\n93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111,
\n113 and the entries relating thereto, shall be omitted;
\n(iv) in S. No. 114, for the entry in column (3), the entry “Spark-ignition reciproc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand brackets “[other than wet grinder consisting of stone as a grinder]” shall be
\nadded;
\n(x) S. Nos. 144, 145, 147, 148, 149, 150 and the entries relating thereto, shall be omitted;
\n(xi) in S.No. 151, for the entry in column (3), the entry “Digital cameras and video
\ncamera recorders [other than CCTV]”shall be substituted;
\n(xii) S. Nos. 152, 153 and the entries relating thereto, shall be omitted;
\n(xiii) in S.No. 154, in column (3), after the words and figures in the brackets the words
\n“and set top box for television” shall be added;
\n30
\n(xiv) S. Nos. 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182,
\n(xv)
\n183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199,
\n200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries
\nrelating thereto, shall be omitted;
\nS. Nos. 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto,
\nshall be omitted;
\n(xvi) in S.No. 228, for the entry “-“<\/p>\n
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