Seeks to amend Notification No. 1\/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
G.O. Ms. No. 41\/2017-Puducherry GST (Rate) Dated:- 14-11-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
\nCOMMERCIAL TAXES SECRETARIAT
\n[G.O. Ms. No. 41\/2017-Puducherry GST (Rate),
\nPuducherry, dated 14th November 2017]
\nNOTIFICATION
\nIn exercise of the powers conferred by sub-section (1) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 1\/2017-Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated 29th June, 2017, namely:-
\n=============
\nDocument 1
\nRegistered with the Re<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00ae\u00ae\u00e0\u00af\u008d\u00e0\u00ae\u00aa\u00e0\u00ae\u00b0\u00e0\u00af\u008d \u00e0\u00ae\u00ae\u00e0\u00af\u20ac 14 s = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n espect of such brand name has been foregone voluntarily], = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n after the words “shelled = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nds, other than sublimed sulphur, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n netting of twine, cordage or rope; made up = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ntries shall be substituted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in Schedule III-9%,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ining cocoa; communion wafers, empty cachets of a kind = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ydrated or partially distilled, including = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tituted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and preparations of a kind used for the oil or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n used for the same purposes as mineral = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or the entry in columns (2) and (3), the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n S. No. 132 and the entries relating thereto, the following = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n trips), whether or not lined or trimmed; hair-nets of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er or other mineral binders. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ral = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n S. No. 190 and the entries relating thereto, the following = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n or other household = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ries shall be inserted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n quids or powders; fire extinguishers, whether or not charged; spray guns and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n te, food or beverage machines), including = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n transmission or reception of voice, images or other = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ck”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n made up of individually sheathed fibres, whether or not assembled with = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nLA GAZETTE DE L'ETAT = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hes, pocket-watches and other watches, including = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n inserted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nengines]” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in column (2), the entry “Any Chapter” = = = = = = = =<\/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 to give effect to gst council decisions regarding gst rates.G.O. Ms. No. 41\/2017-Puducherry GST (Rate) Dated:- 14-11-2017 Puducherry SGSTGST – StatesPuducherry SGSTPuducherry SGSTGOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. Ms. No. 41\/2017-Puducherry GST (Rate), Puducherry, dated 14th November 2017] NOTIFICATION In exercise of the powers … Continue reading “Seeks to amend Notification No. 1\/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.”<\/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-10606","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10606","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=10606"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10606\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nNo.
\n187 Poudouch\u00c3\u00a9ry Mardi
\n14
\nNovembre
\nNo.
\nPuducherry
\nTuesday
\n14th
\nNovember
\n2017
\nPublished by
\nAuthority
\nPrice : F 29-00
\n2017 (23 Kartika 1939)
\nGOVERNMENT OF PUDUCHERRY
\nCOMMERCIAL TAXES SECRETARIAT
\n[G. O. Ms. No. 41\/2017-Puducherry GST (Rate),
\nPuducherry, dated 14th November 2017]
\nNOTIFICATION
\nIn exercise of the powers conferred by sub-section (1) of section 9 of
\nthe Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the
\nLieutenant-Governor, Puducherry, on the recommendations of the Council, hereby
\nmakes the following further amendments in the notification of the Commercial
\nTaxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 1\/2017-
\nPuducherry GST (Rate), dated 29th June, 2017, published in the Gazette of
\nPuducherry, Extraordinary, Part-1, No. 95, dated 29th June, 2017, namely:-
\n[1849]
\n1850
\nLA GAZETTE DE L'ETAT
\nIn the said notification,-
\n(A) in Schedule I- 2.5%,-
\n(i) for S. N<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsubject to the conditions as in the ANNEXURE]”;
\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
\nthan fresh or chilled] 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
\nin a court 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
\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
\nin a court of law is available [other than those where any actionable claim or
\nenforceable right in <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor peeled”, the words,” 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
\nin a court 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,
\npowder,” the words “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”
\nshall be omitted;
\n(xii) for S. No. 72 and the entries relating thereto, the following shall
\nbe substituted, namely:-
\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
\nbe substituted, namely:-
\n“78\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nprecipitated sulphur and colloidal sulphur “;
\n(xviii) in S. No. 135, in column (3), after the words, figures and letters
\n“natural boric acid containing not more than 85% of H3BO3” the brackets and
\nwords “(calculated on dry weight)” shall be inserted;
\n(ix) after S. No. 156 and the entries relating thereto, the following serial
\nnumber and the entries shall be inserted, namely:-
\n“156A
\n2621
\nFly Ash “;
\n(xx) for S. No. 189 and the entries relating thereto, the following shall
\nbe substituted, namely:-
\n“189
\n4011 30 00
\nNew pneumatic tyres, of rubber of a kind used
\non aircraft”;
\n(xxi) after S. No. 197 and the entries relating thereto, the following
\nserial number and the entries shall be inserted, namely:-
\n“197A
\n197B
\n197C
\n4107
\n4112
\n4113
\n197D
\n4114
\n197E
\n4115
\nLeather further prepared after tanning or crusting,
\nincluding parchment-dressed leather, of bovine (including
\nbuffalo) or equine animals, without hair on, whether or
\nnot split, ot<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfishing nets and other made up nets, of textile materials
\n218D
\n5609
\nProducts of coir” ;
\n[PART-I
\nPART
\n–
\nI]
\nLA GAZETTE DE L'ETAT
\n(xxiii) after S. No. 219A and the entries relating thereto, the following
\nserial number and 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
\nnumber and entries shall be substituted, namely:-
\n“224
\n63 [other than
\n6309]
\nOther made up textile articles, sets, of sale
\nvalue not exceeding 1,000 per piece ” ;
\n(xxv) after S. No. 224 and the entries relating thereto, the following
\nserial number and the 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
\nnu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“259A 4016 or 9503
\n259B
\n9507
\nToy balloons made of natural rubber latex
\nFishing hooks
\n259C
\n9601
\n(B) in Schedule II-6%,-
\nWorked corals other than articles of coral”;
\n(i) S. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;
\n(ii) for S. No. 11 and the entries relating thereto, the following shall be
\nsubstituted, namely:-
\n1853
\n1854
\nLA GAZETTE DE L'ETAT
\n“11
\n0402 91 10,
\n0402 99 20
\nCondensed milk”;
\n(iii) in S. No. 14, in column (3), the words “and desiccated coconuts”, shall
\nbe omitted;
\n(iv) after S. No. 32 and the entries relating thereto, the following serial
\nnumbers and the entries shall be inserted, namely:-
\n“32A
\n1701 91,
\n1701 99
\n32B
\n1902
\nAll goods, including refined sugar containing added
\nflavouring or colouring matter, sugar cubes (other than
\nthose which attract 5% or nil GST).
\nPasta, whether or not cooked or stuffed (with meat or
\nother substances) or otherwise prepared, such as spaghetti,
\nm<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“57A
\n2804 40 10
\nMedical grade oxygen”;
\n(x) for S. No. 70 and the entries relating thereto, the following shall be
\nsubstituted, namely:-
\n“70
\n3215
\nomitted;
\nAll Goods, including printing ink, writing or
\ndrawing ink and other inks, whether or not
\nconcentrated or solid, fountain pen ink, ball pen ink”;
\n(xi) S. Nos. 71, 86, 87, 88 and the entries relating thereto shall be
\n(xii) for S. Nos. 89, 90 and the entries relating thereto, the following
\nshall be substituted, namely:-
\n[PART – I
\nPART
\n–
\nI]
\nLA GAZETTE DE L'ETAT
\n“89
\n90
\n4202 22 20
\nHand bags and shopping bags, of cotton
\nHand bags and shopping bags, of jute”;
\n4202 22 30
\n(xiii) in S. No. 139, in column (3), after the words “with rubber or
\nplastics”, the brackets and words “[other than jute twine, coir cordage or ropes]”
\nshall be inserted;
\n(xiv) S. No. 140, and the entries relating thereto shall be omitted;
\n(xv) in S. No. 141, in column (3), after the words “specified or included”,
\nthe brackets and word<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(xxii) in S. No. 200, in column (3), for the words “Sewing machines”,
\nthe words and figures, “Sewing machines, other than book-sewing machine of
\nheading 8440; furniture, bases and covers specially designed for sewing machines;
\nsewing machines needles and parts of sewing machines” shall be substituted;
\n(xxiii) after S. No. 201 and the entries relating thereto, the following
\nserial number and the entries shall be inserted, namely:-
\n“201A
\n8509
\nWet grinder consisting of stone as a grinder”;
\n(xxiv) after S. No. 207 and the entries relating thereto, the following
\nserial number and the entries shall be inserted, namely:-
\n“207A
\n8710
\nTanks and other armoured fighting vehicles,
\nmotorised, whether or not fitted with weapons,
\nand parts of such vehicles”;
\n(xxv) for S. No. 215 and the entries relating thereto, the following shall
\nbe substituted, namely:-
\n“215
\n9003
\nFrames and mountings for spectacles, goggles or
\nthe like, and parts thereof”;
\n1855
\n1856
\nLA GAZETTE DE L'ET<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3)
\nPermanent transfer of Intellectual Property (IP)
\nright in respect of goods other than Information
\nTechnology software”;
\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
\nconfectionery [other than mishri, batasha, bura, sakar, khadisakar, harda, sakariya,
\ngatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki,
\nsesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets and
\ngajak]”, shall be substituted;
\n(iv) after S. No. 12 and the entries relating thereto, the following serial
\nnumbers and the entries shall be inserted, namely:-
\n[PART-I
\n“12A
\n1804
\n12B
\n1805
\n12C
\n1806
\nCocoa butter, fat and oil
\nCocoa powder, not containing added sugar or
\nsweetening matter
\nChocolates and other food preparations containing
\ncocoa”;
\n(v) in S. No. 13, for the entry i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsuitable for pharmaceutical use, sealing wafers, rice paper and
\nsimilar products[other than pizza bread, khakhra, plain chapatti
\nor roti, bread, rusks, toasted bread and similar toasted
\nproducts”;
\n(viii) after S. No. 16 and the entries relating thereto, the following serial
\nnumber and the entries shall be inserted, namely:-
\n“16A
\nomitted;
\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
\n(x) in S. No. 23, for the entry in column (3), the entry, “Food preparations
\nnot elsewhere specified or included [other than roasted gram, sweetmeats, batters
\nincluding idli\/dosa batter, namkeens, bhujia, mixture, chabena and similar edible
\npreparations in ready for consumption form, khakhra, chutney powder, diabetic
\nfoods] “shall be substituted<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nreconstituted tars”;
\n(xvi) in S. No. 33, for the entry in column (3), the entry “Petroleum oils
\nand oils obtained from bituminous minerals, other than petroleum crude;
\npreparations not elsewhere specified or included, containing by weight 70% or
\nmore of petroleum oils or of oils obtained from bituminous minerals, these oils
\nbeing the basic constituents of the preparations; waste oils; Avgas [other than
\nkerosene PDS, petrol, diesel and ATF, not in GST]”shall be substituted;
\n(xvii) in S. No. 52, for the entry in column (3), the entry “Prepared
\npigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes,
\nengobes (slips), liquid lustres, and other similar preparations of a kind used in
\nceramic, enamelling or glass industry; glass frit or other glass, in the form of
\npowder, granules or flakes” shall be substituted;
\n(xviii) in S. No. 54A, for the entry in column (3), the entry “Artists',
\nstudents' or signboard painters'<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“3306
\nPreparations for oral or dental hygiene, including denture
\nfixative pastes and powders; yarn used to clean between the
\nteeth (dental floss), in individual retail packages [other than
\ntooth powder]”;
\n(xxiv) after S.No. 60 and the entries relating thereto, the following serial
\nnumber and the entries shall be inserted, namely:-
\n[PART-I
\nPART
\n–
\nI]
\nLA GAZETTE DE L'ETAT
\n“60A
\n3307
\nPre-shave, shaving or after-shave preparations, personal
\ndeodorants, bath preparations, depilatories and other perfumery,
\ncosmetic or toilet preparations, not elsewhere specified or
\nincluded; prepared room deodorisers, whether or not
\nperfumed or having disinfectant properties [other than
\nodoriferous preparations which operate by burning,
\nagarbattis, lobhan, dhoopbatti, dhoop, sambhrani]”;
\n(xxv) in S. No. 61, for the entry in columns (2) and (3), the following
\nentries shall be substituted, namely:-
\n“3401
\nSoap; organic surface-active products and preparations for use
\nas<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ngrease treatment of textile materials, leather, furskins or
\nother materials, but excluding preparations containing, as
\nbasic constituents, 70% or more by weight of petroleum
\noils or of oils obtained from bituminous minerals”;
\n(xxvii) after S. No. 62 and the entries relating thereto, the following
\nserial number and the entries shall be inserted, namely:-
\n“62A
\n3405
\nPolishes and creams, for footwear, furniture, floors,
\ncoachwork, glass or metal, scouring pastes and powders
\nand similar preparations (whether or not in the form of
\npaper, wadding, felt, nonwovens, cellular plastics or
\ncellular rubber, impregnated, coated or covered with such
\npreparations), excluding waxes of heading 3404”;
\n(xxviii) after S. No. 71 and the entries relating thereto, the following
\nserial number and the entries shall be inserted, namely:-
\n“71A
\n3602
\nPrepared explosives, other than propellant powders; such
\nas Industrial explosives”;
\n1859
\n1860
\nLA<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\noils”;
\n(xxxii) after S. No. 90 and the entries relating thereto, the following
\nserial numbers and the entries shall be inserted, namely:-
\n“90A
\n3813
\n90B
\n3814
\nPreparations and charges for fire-extinguishers; charged
\nfire-extinguishing 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
\nserial numbers and the entries shall be inserted, namely:-
\n“94A
\n94B
\n3819
\n3820
\nHydraulic brake fluids and other prepared liquids for
\nhydraulic transmission, not containing or containing less
\nthan 70% by weight of petroleum oils or oils obtained from
\nbituminous minerals.
\nAnti-freezing preparations and prepared de-icing fluids”;
\n(xxxiv) after S. No. 104 and the entries relating thereto, the following
\nserial number and the entries shall be inserted, namely:-
\n“104A 3918
\nFloor coverings of plastics, whethe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfollowing entries shall be substituted, namely:-
\n“4016
\nOther articles of vulcanised rubber other than hard rubber [other
\nthan erasers, rubber bands]”;
\n(xxxix) after S. No. 123A and the entries relating thereto, the following
\nserial numbers and the entries shall be inserted, namely:-
\n“123B
\n4017
\n123C 4201
\nHard rubber (for example ebonite) in all forms, other than
\nwaste and scrap; articles of hard rubber.
\nSaddlery and harness for any animal (including traces,
\nleads, knee pads, muzzles, saddle cloths, saddle bags, dog
\ncoats and the like), of any material”;
\n(xl) in S. No. 124, for the entry in column(3), the entry “Trunks, suit-
\ncases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle
\ncases, binocular cases, camera cases, musical instrument cases, gun cases,
\nholsters and similar containers; travelling-bags, insulated food or beverages bags,
\ntoilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-c<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nserial number and the entries shall be inserted, namely:-
\n“132A 4303
\nArticles of apparel, clothing accessories and other articles
\nof furskin”;
\n(xliv) in S. No. 133, for the entry in column (3), the entry “Artificial fur
\nand articles thereof” shall be substituted;
\n(xlv) after S. No. 137 and the entries relating thereto, the following serial
\nnumbers and the entries shall be inserted, namely:-
\n“137A
\n4410
\n137B
\n4411
\n137C 4412
\n137D 4413
\n137E 4414
\n137F 4418
\n137G 4421
\nParticle board, Oriented Strand Board and similar board
\n(for example, wafer board) of wood or other ligneous
\nmaterials, whether or not agglomerated with resins or other
\norganic binding substances, other than specified boards
\nFibre board of wood or other ligneous materials, whether
\nor not bonded with resins or other organic substances,
\nother than specified boards
\nPlywood, veneered panels and similar laminated wood
\nDensified wood, in blocks, plates<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nany
\nmaterial, whether or not lined or trimmed” shall be substituted;
\n(xlix) in S. No. 177 A, for the entry in columns (2) and (3), the following
\nentries shall be substituted, namely:-
\n“6702
\nArtificial flowers, foliage and fruit and parts thereof; articles
\nmade of artificial flowers, foliage or fruit”;
\n[PART-I
\nPART I]
\n–
\nLA GAZETTE DE L'ETAT
\n(1) after S. No. 177A and the entries relating thereto, the following serial
\nnumbers and the entries shall be inserted, namely:-
\n“177B
\n6703
\n177C 6704
\n177D 6801
\n177E 6802
\n177F 6803
\nWool or other animal hair or other textile materials,
\nprepared for use in making wigs or the like.
\nWigs, false beards, eyebrows and eyelashes, switches and
\nthe like, of human or animal hair or of textile materials;
\narticles of human hair not elsewhere specified or included.
\nSetts, curbstones and flagstones, of natural stone (except
\nslate)
\nWorked monumental or building stone (except slate) and\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nArticles of plaster or of compositions based on plaster;
\nsuch as Boards, sheets, panels, tiles and similar articles,
\nnot ornamented”;
\n(lii) in S. No. 181, for the entry in column (3), the entry” Articles of cement,
\nof concrete or of artificial stone, whether or not reinforced” shall be substituted;
\n(liii) after S. No. 182 and the entries relating thereto, the following serial
\nnumbers and the entries shall be inserted, namely:-
\n“182A 6812
\nFabricated asbestos fibres; mixtures with a basis of
\nasbestos or with a basis of asbestos and magnesium
\ncarbonate; articles of such mixtures or of asbestos (for
\nexample, thread, woven fabric, clothing, headgear, footwear,
\ngaskets), whether or not reinforced, other than goods of
\nheading 6811 or 6813.
\n1863
\n1864
\n182B
\n182C
\n182D
\n6813
\n6814
\n6815
\n182E
\n6901
\nLA GAZETTE DE L'ETAT
\nFriction material and articles thereof (for example, sheets,
\nrolls, strips, segments, discs, washers, pads), not mounted,
\nfor bra<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nornaments and other ceramic constructional goods”;
\n(lv) in S. No. 185, for the entry in column (3), the entry “Ceramic pipes,
\nconduits, guttering and pipe fittings” shall be substituted;
\n(lvi) after S. No. 185 and the entries relating thereto, the following serial
\nnumbers and the entries shall be inserted, namely:-
\n“185A 6907
\n185B
\n6909
\n185C
\n6910
\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
\nuses; ceramic troughs, tubs and similar receptacles of a
\nkind used in agriculture; ceramic pots, jars and similar
\narticles of a kind used for the conveyance or packing of
\ngoods.
\nCeramic sinks, wash basins, wash basin pedestals, baths,
\nbidets, water closet pans, flushing cisterns, urinals and
\nsimilar sanitary fixtures.
\n[PART – I
\n185D 6914
\nOther ceramic articles”;
\nPART
\n–
\nI]
\nLA GAZETTE DE L'ETAT
\n(lvii) after S. No. 189 and the e<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nserial number and the entries shall be inserted, namely:-
\n“190A
\n7011
\nGlass envelopes (including bulbs and tubes), open, and
\nglass parts thereof, without fittings, for electric lamps,
\ncathode-ray tubes or the like”;
\n(lix) after S. No. 191 and the entries relating thereto, the following serial
\nnumber and the entries shall be inserted, namely:-
\n“191A 7014
\nSignalling glassware and optical elements of glass (other
\nthan those of heading 7015), not optically worked”;
\n(lx) after S. No. 192 and the entries relating thereto, the following serial
\nnumber and the entries shall be inserted, namely:-
\n“192A
\n7016
\nPaving blocks, slabs, bricks, squares, tiles and other
\narticles of pressed or moulded glass, whether or not wired,
\nof a kind used for building or construction purposes; glass
\ncubes and other glass smallwares, whether or not on a
\nbacking, for mosaics or similar decorative purposes;
\nleaded lights and the like; multi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nparts thereof, of iron or steel; air heaters and hot air
\ndistributors (including distributors which can also
\ndistribute fresh or conditioned air), not electrically heated,
\nincorporating a motor-driven fan or blower, and parts
\nthereof, of iron or steel”;
\n(lxiv) after S. No. 236 and the entries relating thereto, the following
\nserial number and the entries shall be inserted, namely:-
\n“236A 7324
\nSanitary ware and parts thereof, of iron and steel”;
\n(lxv) in S. No. 237, for the entry in column (3), the entry “Other cast
\narticles of iron or steel” shall be substituted;
\n(lxvi) in S. No. 238, for the entry in column (3), the entry “Other articles
\nof iron or steel” shall be substituted;
\n(lxvii) after S. No. 252 and the entries relating thereto, the following
\nserial number and the entries shall be inserted, namely:-
\n“252A 7418 All goods [other than table, kitchen or other household
\narticles of copper; Utensils]”;
\n(lxviii) in S. No. 253, for the entry in columns (2) and (3)<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\narticles, of aluminium; Utensils]”;
\n[PART-I
\nPART I]
\n–
\nLA GAZETTE DE L'ETAT
\n(lxxiii) after S. No. 301 and the entries relating thereto, the following
\nserial number and the entries shall be inserted, namely:-
\n“301A 8212
\nRazors and razor blades (including razor blade blanks in
\nstrips)”;
\n(lxxiv) after S. No. 302 and the entries relating thereto, the following
\nserial number and the entries shall be inserted, namely:-
\n“302A 8214
\nOther articles of cutlery (for example, hair clippers,
\nbutchers' or kitchen cleavers, choppers and mincing
\nknives,); manicure or pedicure sets and instruments
\n(including nail files) [other than paper knives, pencil
\nsharpeners and blades therefor]”;
\n(lxxv) in S. No. 303A, for the entry in columns (2) and (3), the following
\nentries shall be substituted, namely:-
\n“8302
\nBase metal mountings, fittings and similar articles suitable for
\nfurniture, doors, staircases, windows, blinds, coachwork,
\nsaddlery, trunks, chests, caskets or<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“307A 8310
\nSign-plates, name-plates, address-plates and similar plates,
\nnumbers, letters and other symbols, of base metal,
\nexcluding those of heading 9405”;
\n(lxxviii) in S. No. 316, for the entry in column (3), the “Turbo-jets, turbo-
\npropellers and other gas turbines [other than aircraft engines]” shall be substituted;
\n(lxxix) after S. No. 317 and the entries relating thereto, the following
\nserial numbers and the entries shall be inserted, namely:-
\n“317A
\n8413
\nConcrete pumps [8413 40 00], other rotary positive
\ndisplacement pumps [8413 60]
\n1867
\n1868
\n317B 8414
\nLA GAZETTE DE L'ETAT
\nAir or vacuum pumps, air or other gas compressors and
\nfans; ventilating or recycling hoods incorporating a fan,
\nwhether or not fitted with filters [other than bicycle pumps,
\nother hand pumps and parts of air or vacuum pumps
\nand compressors of bicycle pumps]”;
\n(lxxx) in S. No. 320, for the entry in columns (2) and (3), the following
\nentries shall be substit<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsimilar appliances; steam or sand blasting machines and similar jet projecting
\nmachines [other than and Nozzles for drip irrigation equipment or nozzles for
\nsprinklers]” shall be substituted;
\n(lxxxiii) after S. No. 327 and the entries relating thereto, the following
\nserial numbers and the entries shall be inserted, namely:-
\n“327A
\n8427
\n327B 8428
\n327C 8429
\n327D 8430
\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, angledozers, graders, levellers,
\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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmoney changing machines”;
\n(lxxxvii) after S. No. 365 and the entries relating thereto, the following
\nserial number and the entries shall be inserted, namely:-
\n“365A 8478
\nMachinery for preparing or making up tobacco, not
\nspecified or included elsewhere in this chapter”;
\n(lxxxviii) in S. No. 366, for the entry in column (3), the entry “Machines
\nand mechanical appliances having individual functions, not specified or included
\nelsewhere in this Chapter [other than Composting Machines]”shall be substituted;
\n(lxxxix) in S. No. 369A, for the entry in column (3), the entry Crank shaft
\nfor sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball
\nor roller screws” shall be substituted;
\n(xc) after S. No. 369A and the entries relating thereto, the following
\nserial number and the entries shall be inserted, namely:-
\n“369B
\n8484
\nGaskets and similar joints of metal sheeting combined with
\nother material or of two or more l<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndata, including apparatus for communication in a wired or wireless network (such
\nas a local or wide area network), other than transmission or reception apparatus
\nof heading 8443, 8525, 8527 or 8528 [other than telephones for cellular
\nnetworks or for other wireless networks] “shall be substituted;
\n1869
\n1870
\nLA GAZETTE DE L'ETAT
\n(xciv) in S. No. 380, for the entry in column (3), the entry “Microphones
\nand stands therefor; loudspeakers, whether or not mounted in their enclosures;
\nheadphones and earphones, whether or not combined with a microphone, and sets
\nconsisting of a microphone and one or more loudspeakers; audio-frequency
\nelectric amplifiers; electric sound amplifier set” shall be substituted;
\n(xcv) after S. No. 380 and the entries relating thereto, the following serial
\nnumber and the entries shall be inserted, namely:-
\n“380A 8519 Sound recording or reproducing apparatus”;
\n(xcvi) after S. No. 381 and the entries re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(xcix) after S. No. 384 and the entries relating thereto, the following
\nserial numbers and the entries shall be inserted, namely:-
\n“384A 8529
\n384B 8530
\n384C 8531
\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, parking
\nfacilities, port installations or airfields (other than those
\nof heading 8608).
\nElectric sound or visual signalling apparatus (for example,
\nbells, sirens, indicator panels, burglar or fire alarms), other
\nthan those of heading 8512 or 8530”;
\n(c) after S. No. 388 and the entries relating thereto, the following serial
\nnumbers and the entries shall be inserted, namely:-
\n“388A 8536
\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
\nco<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nelectric conductors or fitted with connectors” shall be substituted;
\n(ciii) in S. No. 396, for the entry in column (3), the entry “Carbon
\nelectrodes, carbon brushes, Lamp carbons, battery carbons and other articles of
\ngraphite or other carbon, with or without metal, of a kind used for electrical
\npurposes” shall be substituted;
\n(civ) after S. No. 397 and the entries relating thereto, the following serial
\nnumber and the entries shall be inserted, namely:-
\n“397A
\n8547
\nInsulating fittings for electrical machines, appliances or
\nequipment, being fittings wholly of insulating material
\napart from any minor components of metal (for example,
\nthreaded sockets) incorporated during moulding solely for
\nthe purposes of assembly, other than insulators of heading
\n8546; electrical conduit tubing and joints therefor, of base
\nmetal lined with insulating material”;
\n(cv) S. No. 410, and the entries relating thereto, shall<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nApparatus and equipment for photographic (including
\ncinematographic) laboratories, not specified or included
\nelsewhere in this Chapter; negatoscopes; projection
\nscreens.
\nCompound optical microscopes, including those for
\nphotomicrography cinephotomicrography or microprojection.
\nMicroscopes other than optical microscopes; diffraction
\napparatus.
\nLiquid crystal devices not constituting articles provided
\nfor more specifically in other headings; lasers, other than
\nlaser diodes; other optical appliances and instruments, not
\nspecified or included elsewhere in this Chapter.
\nDirection finding compasses; other navigational
\ninstruments and appliances.
\nSurveying (including photogrammetrical surveying),
\nhydrographic, oceanographic, hydrological, meteorological
\nor geophysical instruments and appliances, excluding
\ncompasses; rangefinders”;
\n(cviii) in S. No. 412, for the entry in column (3), the entry “Balances of
\na sensitivity of 5 cg or better, with or withou<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nstop watches, other than those of heading 9101″;
\n(cxi) after S. No. 424 and the entries relating thereto, the following
\nserial number and the entries shall be inserted, namely:-
\n“424A 9104
\nInstrument panel clocks and clocks of a similar type for
\nvehicles, aircraft, spacecraft or vessels”;
\n[PART – I
\nPART
\n–
\nI]
\nLA GAZETTE DE L'ETAT
\n(cxii) after S. No. 425 and the entries relating thereto, the following
\nserial numbers and the entries 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 of
\ntime, with clock or watch movement or with synchronous
\nmotor (for example, time-registers, time-recorders)
\nTime switches with clock or watch movement or with
\nsynchronous motor
\nWatch movements, complete and assembled”;
\n(cxiii) in S. No. 427, for the entry in column (3), the entry “Other clock
\nor watch parts” shall be subs<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOther string musical instruments (for example, guitars,
\nviolins, harps).
\nWind musical instruments (for example, keyboard pipe
\norgans, accordions, clarinets, trumpets, bagpipes), other
\nthan fairground organs and mechanical street organs.
\nPercussion musical instruments (for example, drums,
\nxylophones, cymbols, castanets, maracas)
\nMusical instruments, the sound of which is produced, or
\nmust be amplified, electrically (for example, organs,
\nguitars, accordions).
\nMusical boxes, fairground organs, mechanical street
\norgans, mechanical singing birds, musical saws and other
\nmusical instruments not falling within any other heading
\nof this chapter; decoy calls of all kinds; whistles, call
\nhorns and other mouth-blown sound signalling instruments.
\n1873
\n1874
\n429H 9209
\nLA GAZETTE DE L'ETAT
\nParts (for example, mechanisms for musical boxes) and
\naccessories (for example, cards, discs and rolls for
\nmechanical instruments) of musical instruments;
\nmetronomes, tuning forks and pitch <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(cxxi) after S. No. 438 and the entries relating thereto, the following
\nserial number and the entries 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, and
\nparts thereof not elsewhere specified or included [other
\nthan kerosene pressure lantern and parts thereof including
\ngas mantles; hurricane lanterns, kerosene lamp, petromax,
\nglass chimney, and parts thereof; LED lights or fixtures
\nincluding LED lamps; LED (light emitting diode) driver
\nand MCPCB (Metal Core Printed Circuit Board)]”;
\n(cxxii) after S. No. 440 and the entries relating thereto, the following
\nserial number and the entries shall be inserted, namely:-
\n“440A
\n9505
\nFestive, carnival or other entertainment articles, including
\nconjuring tricks and novelty jokes”;
\n(cxxiii) in S. No. 441, for the entr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“448A
\n9611
\nDate, sealing or numbering stamps, and the like (including
\ndevices for printing or embossing labels), designed for
\noperating in the hand; hand-operated composing sticks and
\nhand printing sets incorporating such composing sticks”;
\n(cxxvi) in S. No. 449A, for the entry in column no. 3, the entry “Cigarette
\nlighters and other lighters, whether or not mechanical or electrical, and parts
\nthereof other than flints or wicks” shall be substituted;
\n(cxxvii) after S. No. 449A and the entries relating thereto, the following
\nserial numbers and the entries shall be inserted, namely:-
\n“449B
\n9617
\n449C 9618
\nVacuum flasks and other vacuum vessels, complete with
\ncases; parts thereof other than glass inners
\nTailors' dummies and other lay figures; automata and other
\nanimated displays, used for shop window dressing”;
\n(cxxviii) after S. No. 4520 and the entries relating thereto, the following
\nserial number and the entries shall be inserted, namely:-
\n“452P A<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1875
\n1876
\nLA GAZETTE DE L'ETAT
\n(v) in S. No. 117, in column (3), the words, figures and brackets
\n“concrete pumps [8413 40 00], other rotary positive displacement pumps
\n[8413 60], [other than hand pumps falling under tariff item 8413 11 10]” shall be
\nomitted;
\n(vi) S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132,
\n133, 134 and the entries relating thereto, shall be omitted;
\n(vii) in S. No. 135, for the entry in column (3), the entry “Transmission
\nshafts (including cam shafts and crank shafts) and cranks (excluding crankshaft
\nfor sewing machine); gear boxes and other speed changers, including torque
\nconverters; flywheels and pulleys, including pulley blocks; clutches and shaft
\ncouplings (including universal joints)”shall be substituted;
\nomitted;
\n(viii) S. Nos. 136, 137, 138 and the entries relating thereto, shall be
\n(ix) in S. No. 141, in column (3), after the words and figures “heading
\n8508” the words and brackets “[other t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall be substituted.
\n(E) in Schedule-V-1.5%, in S. No. 13, for the words “of metal clad with
\nprecious metal”, the words and brackets “of metal clad with precious metal[other
\nthan bangles of lac\/shellac]”, shall be substituted;
\n(F) in the explanation, in clause (ii), for sub-clause (b), the following shall
\nbe substituted, namely:-
\n“(b) The phrase “registered brand name” means,-
\n(A) a brand registered as on the 15th May 2017 or thereafter, under the
\nTrade Marks Act, 1999 irrespective of whether or not the brand is subsequently
\nde-registered;
\n[PART-I
\nPART I]
\n–
\nLA GAZETTE DE L'ETAT
\n(B) a brand registered as on the 15th May 2017 or thereafter, under the
\nCopyright Act, 1957(14 of 1957);
\n(C) a brand registered as on the 15th May 2017 or thereafter, under any
\nlaw for the time being in force in any other country.”;
\n2. This notification shall come into force with effect from the 15th day
\nof November, 2017.
\n(By order of the Lieutenant-G<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n