General Rules for the interpretation of this Schedule
THE SECOND SCHEDULE
F. Acts \/ Amendment Acts
SCHEDULES
Taxation Laws (Amendment) Act, 2017
THE SECOND SCHEDULE
\n(See section 12)
\n“THE FOURTH SCHEDULE
\n[See section 2 (d) and 2 (f) (ii)]
\nGeneral Rules for the interpretation of this Schedule
\nClassification of goods in this Schedule shall be governed by the following principles:
\n1. The titles of Sections, Chapters and Sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Sections or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions.
\n2. Any reference in a heading-
\n(a) to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ach refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oup of articles which has "-". Where the description of an article or group of articles is preceded by "" or "-", the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has "-" or "". = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r the purposes of this Chapter: Flue cured virginia tobacco Sun cured country (natu) tobacco Sun cured virginia tobacco Burley tobacco Tobacco f<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d cigarillos, containing tobacco: Cigar and cheroots Cigarillos Other than filter cigarettes, of length not exceeding 65 millimetres Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres Filter cigarettes of length (including the length of the filter, the length of filter being 11 milliterres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2403 19<\/p>\n Other Smoking mixtures for pipes and cigarettes Biris : Other than paper rolled biris, manufactured without the aid of machine Other “Homogenised” or “reconstituted” tobacco Other : Chewing tobacco Preparations containing chewing tobacco Jarda scented tobacco Snuff Preparations containing snuff Tobacco extracts and essence Cut-tobacco Other = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n keting it as Compressed Natural Gas (CNG), for use as a fuel or for any other purpose, shall amount to "manufacture". = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n quot; shall be determined in the manner indicated in the Indian Standards Institution specification IS:1448 (p.18)-1967 for the time being in force; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 4%+Rs. 15.00 per litre = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" General Rules for the interpretation of this ScheduleTHE SECOND SCHEDULEF. Acts \/ Amendment ActsSCHEDULESTaxation Laws (Amendment) Act, 2017THE SECOND SCHEDULE (See section 12) “THE FOURTH SCHEDULE [See section 2 (d) and 2 (f) (ii)] General Rules for the interpretation of this Schedule Classification of goods in this Schedule shall be governed by the following principles: … Continue reading “General Rules for the interpretation of this Schedule”<\/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-3242","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3242","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=3242"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3242\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(b) mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to clause (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
\n(c) when goods cannot be classified by reference to clause (a) or clause (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
\n4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to t<\/p>\n
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\n2. The abbreviation "%" in column (4) of this Schedule, in relation to the rate of duty, indicates that the duty on the goods to which the entry relates shall be charged on the basis of the value of the goods fixed, defined or deemed to be, as the case may be, under or in sub-section (2), read with sub-section (3), of section 3 or section 4 or section 4A of the Central Excise Act, 1944, (1 of 1944.) the duty being equal to such percentage of the value as is indicated in that column.
\nAdditional Notes
\nIn this Schedule,-
\n(1) the expression,-
\n (a) "heading", in respect of goods, means a description in list of tariff provisions ac<\/p>\n
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\nAbbreviations
\nFor
\n1. kg.
\nKilogram
\n2. Tu
\nThousand in number
\nSECTION IV
\nTOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
\nNOTE
\nIn this Section, the expression "unit container" means a container, whether large or small (for example, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister) designed to hold a predetermined quantity or number.
\nChapter 24
\nTOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
\nNOTES
\n1. In this Chapter, "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 invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
\n2. In relation to products of heading 2401or 2402 or 2403, labelling or relabelling of containers or repackin<\/p>\n
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\n(1) "tobacco" means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth.
\n(2) "cut-tobacco" means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extent for use in the manufacture of machinerolled cigarettes.
\n(3) "smoking mixtures for pipes and cigarettes" of sub-heading 2403 10 does not cover " Gudaku".
\nTariff item
\nDescription of goods
\nUnit
\nRate of Duty
\n(1)
\n(2)
\n(3)
\n(4)
\n2401
\nUnmanufactured Tobacco; Tobacco Refuse
\n2401 10
\n–
\nTobacco, not stemmed or stripped:
\n2401 10 10<\/p>\n
\nkg.
\n64%
\n2401 10 20<\/p>\n
\nkg.
\n64%
\n2401 10 30<\/p>\n
\nkg.
\n64%
\n2401 10 40<\/p>\n
\nkg.
\n64%
\n2401 10 50<\/p>\n
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\n2402 10 10<\/p>\n
\nTu
\n12.5% or ₹ 4006 per thousand, whichever is higher
\n2402 10 20<\/p>\n
\nTu
\n12.5% or ₹ 4006 per thousand, whichever is higher
\n2402 20
\n–
\nCigarettes, containing tobacco :
\n2402 20 10<\/p>\n
\nTu
\n₹ 1280 per thousand
\n2402 20 20<\/p>\n
\nTu
\n₹ 2335 per Thousand
\n2402 20 30<\/p>\n
\nTu
\n₹ 1280 per Thousand
\n2402 20 40<\/p>\n
\nTu
\n₹ 1740 per Thousand
\n240<\/p>\n
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\n2403 19 10<\/p>\n
\nkg.
\n360%<\/p>\n
\n2403 19 21<\/p>\n
\nTu
\n₹ 12 per thousand
\n2403 19 29
\n–
\nOther
\nTu
\n₹ 80 per Thousand
\n2403 19 90<\/p>\n
\nkg.
\n40%
\n–
\nOther :
\n2403 91 00<\/p>\n
\nkg.
\n60%
\n2403 99<\/p>\n
\n2403 99 10<\/p>\n
\nkg.
\n81%
\n2403 99 20<\/p>\n
\nkg.
\n60%
\n2403 99 30<\/p>\n
\nkg.
\n81%
\n2403 99 40<\/p>\n
\nkg.
\n60%
\n2403 99 50<\/p>\n
\nkg.
\n60%
\n2403 99 60<\/p>\n
\nkg.
\n60%
\n2403 99 70<\/p>\n
\nkg.
\n₹ 70 per kg
\n2403 99 90<\/p>\n
\nkg.
\n81%
\nSECTION V
\nMINERAL PRODUCTS
\nCHAPTER 27
\nMINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
\nNOTES
\n1. References in heading 2710 to "petroleum oils and oils obtained from bitumi<\/p>\n
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\nSUB-HEADING NOTE
\nFor the purposes of sub-heading 2710 12, "light oils and preparations" are those of which 90% or more by volume (including losses) distil at 210ºC (ASTM D 86 method).
\nSUPPLEMENTARY NOTES
\nIn this Chapter, the following expressions have the meanings hereby assigned to them:-
\n(1) "motor spirit" means any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25ºC and which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines. "Special boiling point spirits (tariff items 2710 12 11, 2710 12 12 and 2710 12 13 )" means light oils, as defined in sub-heading Note 4, not containing any anti-knock preparations, and with a difference of not more than 60ºC between the temperatures at which 5% and 90% by volume (including los<\/p>\n
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\n(d) "Carbon Residue" shall be determined in the apparatus known as Ramsbottom Carbon Residue Apparatus in the manner indicated in the Indian Standards Institution specification IS:1448 (p. 8)-1967 for the time being in force;
\n(e) "Colour Comparison Test" shall be done in the following manner, namely:-
\n (i) first prepare a five per cent. weight by volume solution of Potassium Iodine (analytical reagent quality) in distilled water;
\n (ii) to this, add Iodine (analytical reagent quality) in requisite amount to prepare an exactly 0.04 normal Iodine solution;
\n (iii) thereafter, compare the colour of the mineral oil under test with the Iodine solution so prepared.
\nTariff item
\nDescription of goods
\nUnit
\nRate of Duty
\n(1)
\n(2)
\n(3)
\n(4)
\n2709
\nPetroleum oils and oils obtained from bituminous minerals, crude.
\nKg.
\n&helli<\/p>\n
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\n2710 12 12
\n– Special boiling point spirits (other than benzene, toluene and toluol) with nominal boiling point range 63-70 °C
\nKg.
\n14%+Rs. 15.00 per litre
\n2710 12 13
\n– Other Special boiling points sprits (other than benzene, benzol, toluene and toluol)
\nKg.
\n14%+Rs 15.00 per litre
\n2710 12 19
\n– Other
\nKg.
\n14%+Rs. 15.00 per litre
\n2710 12 20
\n Natural gasoline Liquid
\nKg.
\n14%+Rs 15.00 per litre
\n2710 12 90
\n Other
\nKg.
\n14%+Rs
\n15.00 per litre
\n2710 19
\n Other:
\n2710 19 10
\n Superior Kerosene oil (SKO)
\nKg.
\n…..
\n2710 19 20
\n Aviation turbine Fuel (ATF)
\nKg.
\n14%
\n2710 19 30
\n High speed diesel (HSD)
\nKg.
\n14%+Rs 15.00 per litre
\n2710 19 40
\n Light Diesel oil (LDO)
\nKg.
\n…..
\n2710 19 50
\n Fuel oil
\nKg.
\n…..
\n2710 19 60
\n Base oil
\nKg.
\n…..
\n2710 19 70
\n Jute batching oil and textile oil
\nKg.
\n…..
\n2710 19 80
\n Lubricating oil
\nKg.
\n…..
\n2710 19 90
\n Other
\nKg.
\n…..
\n– Waste oil:
\n…..
\n2710 20 00\n<\/p>\n
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