THE SECOND SCHEDULE [See section 8] – Tobacco
Annexure
Bill
Annexure
Taxation Laws (Amendment) Bill, 2017
THE FIRST SCHEDULE
\nTHE SECOND SCHEDULE
\n[See section 8]
\nTobacco
\nTHE THIRD SCHEDULE
\n[See section 2( f ) (iii)]
\nNOTES
\n1. In this Schedule, "heading", "sub-heading" and "tariff item" mean respectively a heading, sub-heading and tariff item in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).
\n2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the Section and Chapter Notes and the General Explanatory Notes of the said First Schedule shall, apply to the interpretation of this Schedule.
\nS. No.
\nHeading, sub-heading or tariff item
\nDescription of goods
\n(1)
\n(2)
\n(3)
\n1.
\n0402 91 10 or 0402 99 20
\nConcentrated (condensed) milk, whether sweetened or not put up in unit containers and ordinarily intended for sale
\n2.
\n1702
\nPreparation of other sugar
\n3.
\n1702<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n centrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n prietary) other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemical systems. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , Unani, Siddha, Homoeopathic or Biochemic systems and sold under a brand name. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n excluding waxes of heading 3404 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er purifiers, of a kind used for domestic purposes = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in tariff items 8523 21 00, 8523 29 60 to 8523 29 90, 8523 41 20 to 8523 41 50, 8523 49 30, 8523 49 50 to 8523 49 90, 8523 52 10, 8523 59, 8523 80 20, 8523 80 30 and 8523 80 60 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" THE SECOND SCHEDULE [See section 8] – TobaccoAnnexureBill AnnexureTaxation Laws (Amendment) Bill, 2017THE FIRST SCHEDULE THE SECOND SCHEDULE [See section 8] Tobacco THE THIRD SCHEDULE [See section 2( f ) (iii)] NOTES 1. In this Schedule, "heading", "sub-heading" and "tariff item" mean respectively a heading, sub-heading and tariff item in the First Schedule to the … Continue reading “THE SECOND SCHEDULE [See section 8] – Tobacco”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-2552","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2552","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=2552"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2552\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n15.A
\n2101 20
\nExtracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or conventrates or with a basis of tea or mate
\n16.
\n2102
\nAll goods
\n17.
\n2105 00 00
\nIce cream and other edible ice, whether or not containings cocoa
\n18.
\n2106 90 20
\nPan masala, only in retail packs containing ten grams or more per pack, other than the goods containing not more than 15% betel nut by weight and not containing tobacco in any proportion
\n19.
\n2106 90 30
\nBetel nut powder known as "Supari"
\n20.
\n2106 90 11
\nSharbat
\n21.
\n2106 10 00, 2106 90 19,
\n2106 90 40, 2106 90 50,
\n2106 90 60, 2106 90 70
\n2106 90 80, 2106 90 91,
\n2106 90 99
\nEdible preparations (excluding "Prasad or prasadam"), not elsewhere specified or included, bearing a brand name
\n22.
\n2201
\nWaters, including natural or artificial mineral waters<\/p>\n
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\nExplanation.-For the purposes of this heading, "Patent or proprietary medicaments" means any drug or medicinal preparation, in whatever from, for use in the internal or external treatment of, or for the prevention of ailments in human beings or animals, which bears either on itself or on its container or both, a name which is not specified in a monograph, in a Pharmacopoeia, Formulary or other publications, namely:-
\n(a) the Indian Pharmacopoeia;
\n(b) the International Pharmacopoeia;
\n(c) the National Formulary of India;
\n(d) the British Pharmacopoeia;
\n(e) the British Pharmaceutical Codex;
\n(f) the British Veterinary Codex;
\n(g) the United States Pharmacopoeia;
\n(h) the National Formulary of the U.S.A.;
\n(i) the Dental Formulary of the U.S.A.; and
\n(j) the State Pharmacopoeia of the U.S.S.R.;
\nor which is a brand name, that is, a name or a registered trad<\/p>\n
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\nExplanation.-For the purposes of this entry, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a medicament, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the medicament and some person using such name or mark with or without any indication of the identity of that person.
\n32.
\n3204 20 or 3204 90 00
\nSynthetic organic products of a kind used as florescent brightening agents or as a luminophores
\n33.
\n3206
\nAll goods other than pigments and inorganic products of a kind used as luminophores
\n34.
\n3208 or 3209 or 3210
\nAll goods
\n35.
\n3212 90
\nDyes and other colouring matter put up in forms or small packing of a kind used for domestic or laboratory purposes
\n36
\n(i) 3213
\n(ii) 3214
\nAll goods
\nAll goo<\/p>\n
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\n44.
\n3506
\nPrepared glues and other prepared adhesives not elsewhere specified or included
\n45.
\n3702
\nAll goods other than for X-ray and cinematograph films, unexposed
\n46.
\n3808
\nInsecticides, fungicides, herbicides, weedicides and pesticides
\n47.
\n3808
\nDisinfectants and similar products
\n47A.
\n3808 93 40
\nPlant growth regulators
\n48.
\n3814 00 10
\nThinners
\n49.
\n3819
\nHydraulic brake fluids and other propared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils obtained from bituminous minerals
\n50.
\n3820 20 00
\nAnti-freezing preparations and prepared de-icing fluids
\n51.
\n3824 or 3825
\nStencil correctors and other correcting fluids, ink removers put up in packing for retail sale
\n52.
\n3919
\nSelf-adhesive tapes of plastics
\n53.
\n3923 or 3924
\nInsulated ware
\n53A.
\n39 or 40
\nNipples for feeding bottles
\n53B.
\n4015
\nSurgical rubber gloves or medical examination rubber gloves
\n54.
\n4816
\nCarbon pape<\/p>\n
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\n70A.
\n8421 21 20, 8421 99 00
\nWater filters functioning without electricity and replaceable kits thereof
\n71.
\n8422
\nDish washing machines
\n71A.
\n8443 31 00 or 8443 32
\nPrinter, whether or not combined with the functions of copying or facsimile transmission
\n71B.
\n8443 32 60 or 8443 39 70
\nFacsimile machines
\n71C.
\n8443 99 51
\nInk cartridges, with print head assembly
\n72.
\n8450
\nHousehold or laundry type washing machines, including machines which both was and dry
\n73.
\n8469
\nTypewriters
\n74.
\n8470
\nCalculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions
\n74A.
\n8471 30
\nAll goods
\n74B.
\n8471 60
\nAll goods
\n75.
\n8472
\nStapling machines (staplers)
\n76.
\n8506
\nAll goods other than parts falling under tariff item 8506 90 00
\n76A.
\n8508
\nAll goods other than parts falling under tariff item 8508 70 00
\n77.
\n8509
\nAll goods other than parts falling under tariff item 8509 90 00
\n78.\n<\/p>\n
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\n84A
\n8523 80 20
\nPackage software or canned software.
\nExplanation.-For the purposes of this Schedule, "Packaged software or canned software" means a software developed to meet the need of variety of users, and which is intended for sale or capable of being sold off the shalf.
\n85 to 88.
\n* * *
\n89.
\n8517 or 8525 60
\nMobile handsets including Cellular Phones and Radio trunking terminals
\n89A.
\n8527
\nPagers
\n90.
\n8527
\nRadio sets including transistor sets, having the facility of receiving radio signals and converting the same into audio output with no other additional facility like sound recording or reporducing or clock in the same housing or attached to it.
\n91.
\n8527
\nReception appartus for radio-broadcasting, whether or not combined, in the same housing with sound recording or reproducing apparatus<\/p>\n
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