Rates of Taxes on Goods and Services.
01\/2017-State Tax (Rate) Dated:- 29-6-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA ABSTRACT
\nREVENUE (COMMERCIAL TAXES-II) DEPARTMENT
\nG.O. Ms. No. 110
\nDate: 29.06.2017.
\nNOTIFICATION No. 01\/2017-State Tax (Rate)
\n
\nIn exercise of the powers conferred by sub-section (1) of section 9 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), the State Government, on the recommendations of the Council, hereby notifies the rate of the State tax of-
\n(i) 2.5 per cent. in respect of goods specified in Schedule I,
\n(ii) 6 per cent. in respect of goods specified in Schedule II,
\n(iii) 9 per cent. in respect of goods specified in Schedule III,
\n(iv) 14 per cent. in respect of goods specified in Schedule IV,
\n(v) 1.5 per cent. in respect of goods specified in Schedule V, and
\n(vi) 0.125 per cent. in resp<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n No.24, Part.IV.B, Dt:27.05.2017. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n artridges = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eumococcal acchride Conjugate vaccine adsorbed 13-valent suspension for injection = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nostic kits = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oroquine = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of the blind = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ection 11 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), the State Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the State tax leviable thereon under section 9 of the Telangana Good and Services Tax Act, 2017 (Act No. 23 of 2017):- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n m operations or coal bed methane operations, as the case may be, to be undertaken under a contract signed with the Government of India, on or after the 1st day of April,1998, under the New Exploration Licensing Policy, or on or after the 1st day of April 2001 in terms of the Coal Bed Methane Policy, or on or after the 14th day of October, 2015 in terms of the Marginal Field Policy, as the case may be; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n icy, as the case may be; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , or another sub-contractor of the contractor or another contractor or a subcontractor of such contractor (hereinafter referred to as the \u201ctransferee\u201d), such transferee produces to the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over such transferee, at the time of such transfer, the following, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ontrol, blowout prevention(BOP), pipe inspection including Non Destructive Testing, coring, gravel pack, well completion and workover for oil\/gas\/CBM wells including wireline and downhole equipment. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n equipment required for petroleum or coal bed methane operations including synthesized VHF Aero and VHF multi channel sets\/ VHF marine multi channel sets. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Government, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub- heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, made by the person as specified in the corresponding entry in column (4), in respect of which the State tax shall be paid on reverse charge basis by the recipient of the intra-state supply of such goods as specified in the corresponding entry in column (5) and all the provisions of the said Act shall apply to such recipient, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ng higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies):- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e may be, as specified in the corresponding entry in column (2), from the whole of the State tax leviable thereon under Section 9 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Act, 2017 (Act No. 23 of 2017) (hereinafter referred to as the said Act), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods or services or both received by a deductor under section 51 of the said Act, from any supplier, who is not registered, from the whole of the State tax leviable thereon under section 9 of the said Act, subject to the condition that the deductor is not liable to be registered otherwise than under sub-clause (vi) of section 24 of the said Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n necessary in the public interest so to do, hereby notifies that the State tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cheme of classification of services (Annexure). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rocessing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u201d has the same meaning as assigned to it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , or any other entity entrusted with such function by the Central Government or, as the case may be, the State Government; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India and who has entered into an agreement with the Technology Business Incubator or the Science and Technology Entrepreneurship Park to enable himself to develop and produce hi-tech and innovative products; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder (but does not include radio taxi); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vent,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 934); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n zm) \u201ctour operator\u201d means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n such services as specified in column (4) of the said Table:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , the State Government, on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Telangana Goods and Services Tax Act, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Telangana Goods and Services Tax Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mission or post authorised by him, shall furnish an undertaking in original, signed by him or the authorised person, stating that the supply of services received are for official purpose of the said foreign diplomatic mission or consular post; or for personal use of the said diplomatic agent or career consular officer or members of his\/her family; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sub-section (5) of section 9 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government, on the recommendations of the Council, hereby notifies that in case of the following categories of services, the tax on intra-State supplies shall be paid by the electronic commerce operator \u2013 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Secretary, VAT Appellate Tribunal, Nampally,Hyderabad = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa10.0404Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included11.0406Chena or paneer put up in unit container and bearing a registered brand name12.0408Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.13.0409Natural honey, put up in unit container and bearing a registered brand name14.0410Edible products of animal origin, not elsewhere specified or included = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.21.0511Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.22.7Herb, bark, dry plant, dry root, commonly known as jaribooti and dry flower23.0710Vegetables (uncooked or cooked by steaming or boiling in water), frozen24.0711Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption25.0713Dried leguminous vegetables, shelled, whether or not skinned or split [put up in unit container and bearing a registered brand name]26.0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets2<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n han coffee beans not roasted]36.0902Tea, whether or not flavoured [other than unprocessed green leaves of tea]37.0903Mat\u00c3\u00a938.0904Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta39.0905Vanilla40.0906Cinnamon and cinnamon-tree flowers41.0907Cloves (whole fruit, cloves and stems)42.0908Nutmeg, mace and cardamoms43.0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [other than of seed quality]44.0910 [other than 0910 11 10, 0910 30 10]Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices45.10All goods i.e. cereals, put up in unit container and bearing a registered brand name46.1001Wheat and meslin put up in unit container and bearing a registered brand name47.1002Rye put up in unit container and bearing a registered brand name48.1003Barley put up in unit container and bearing a registered brand name49.1004Oats put up in unit co<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of cereals, whole, rolled, flaked or ground [other than hulled cereal grains]58.1105Meal, powder, flakes, granules and pellets of potatoes put up in unit container and bearing a registered brand name59.1106Meal and powder of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8, put up in unit contain er and bearing a registered brand name60.1106 10 10Guar meal61.1106 10 90Guar gum refined split62.1109 00 00Wheat gluten, whether or not dried63.12All goods other than of seed quality64.1201Soya beans, whether or not broken other than of seed quality.65.1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken other than of seed quality.66.1203Copra other than of seed quality67.1204Linseed, whether or not broken other than of seed quality.68.1205Rape or colza seeds, whether or not broken other than of seed quali<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ivum) of a kind used prima rily for human consumption, not elsewhere specified or included = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.89.1517Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 151690.1518Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 151691.1701Beet sugar, cane sugar, khandsari sugar92.1702Palmyra sugar93.1801Cocoa beans whole or broken, raw or roasted = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lets, resulting from the extraction of ground-nut oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]107.2306Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]108.2307Wine lees; argol109.2401Tobacco leaves110.2502Unroasted iron pyrites.111.2503[except 2503 00 10]Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur [other than sulphur recovered as by- product in refining of crude oil]112.2504Natural graphite.113.2505Natural sands of all kinds, whether or not colour<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n one; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.122.2514Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square ) shape.123.2515 [Except 2515 12 10, 2515 12 20, 2515 12 90]Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine]124.2516 [Except 2516 11 00, 2516 12 00]Porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.125.2516 11 00Granite crude or roughly trimmed126.2517Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in th<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.132.2524Asbestos133.2525Mica, including splitting; mica waste.134.2526Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.135.2528Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3136.2529Feldspar; leucite, nepheline and nepheline syenite; fluorspar.137.2530Mineral substances not elsewhere specified or included.138.26 [other than 2619, 2620, 2621]All ores and concentrates [other than slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or thei r compounds; other slag and ash, including seaweed ash (kelp); ash and<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (slag sand) from the manufacture of iron or steel157.27Bio-gas158.2701Coal; briquettes, ovoids and similar solid fuels manufactured from coal159.2702Lignite, whether or not agglomerated, excluding jet160.2703Peat (including peat litter), whether or not agglomerated161.2704Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon162.2705Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons163.2706Tar distilled from coal, from lignite or from peat164.2710Kerosene PDS165.2711 12 00, 2711 13 00, 2710 19 00Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindus tan petroleum Corporation Limited or Bharat Petroleum Corporation Limited.166.28Thorium oxalate167.28Enriched KBF4 (enriched potassium fluroborate<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cription of Goods(1)(2)(3)186.3402Sulphonated castor oil, fish oil or sperm oil187.3605 00 10Handmade safety matches Explanation.\u2013 For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: – frame filling; dipping of splints in the composition for match heads; filling of boxes with matches; pasting of labels on match boxes, veneers or cardboards; packaging188.4001Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip189.4016Toy balloons made of natural rubber latex190.4011, 4013Pneumatic tyres or inner tubes, of rubber, of a kind used on \/ in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws191.4016Erasers192.4101Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not <\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 4801Newsprint, in rolls or sheets200.4823Kites201.4901Brochures, leaflets and similar printed matter, whether or not in single sheets202.5004 to 5006Silk yarn203.5007Woven fabrics of silk or of silk waste = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece225.64Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is ind elibly marked or embossed on the footwear itself.226.6901 00 10Bricks of fossil meals or similar siliceous earths227.6904 10 00Building bricks228.6905 10 00Earthen or roofing tiles229.7018Glass beads.230.84Pawan Chakki that is Air Based Atta Chakki231.8413, 8413 91Hand pumps and parts thereof232.8419 19Solar water heater and system233.8437Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof242.8608Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing243.8713Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled244.8802Other aircraft (for example, helicopters, aeroplanes), other than those for personal use.245.8803Parts of goods of heading 8802246.8901Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods247.8902Fishing vessels; factory ships and other vessels for processing or preserving fishery products248.8904Tugs and pusher craft249.8905Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is su<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 05 92 00 or 9405 99 00Parts of kerosene pressure lanterns including gas mantles260.9603 10 00Broomsticks261.9704Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907262.9705Numismatic coins263.9804Drugs or medicines including their salts and esters and diagnostic test kits specified at S.No.180 above and Formulations specified at S.No.181 above, intended for personal use. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a nuts]16.0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried17.0813Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 818.1108Starches; inulin19.1501Pig fats (including lard) and poultry fat, other than that of heading 0209 or 150320.1502Fats of bovine animals, sheep or goats, other than those of heading 1503 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sh eggs32.1605Crustaceans, molluscs and other aquatic invertebrates prepared or preserved33.2001Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid34.2002Tomatoes prepared or preserved otherwise than by vinegar or acetic acid35.2003Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid36.2004Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 200637.2005Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 200638.2006Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glac\u00c3\u00a9 or crystallised)39.2007Jams, fruit jellies, marmalades, fruit or nut pur\u00c3\u00a9e and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a, mixture, chabena and similar edible preparations in ready for consumption form47.2202 90 10Soya milk drinks48.2202 90 20Fruit pulp or fruit juice based drinks49.2202 90 90Tender coconut water put up in unit container and bearing a registered brand name50.2202 90 30Beverages containing milk51.2515 12 10Marble and travertine blocks52.2516Granite blocks53.28Anaesthetics54.28Potassium Iodate55.28Steam56.28Micronutrients, which are covered under serial number 1(f) of Schedule 1, Part (A) of the Fertilizer Control Order, 1985 and are manufactured by the manufacturers which are registered under the Fertilizer Control Order, 198557.2801 20Iodine58.2847Medicinal grade hydrogen peroxide59.29Gibberellic acid60.3001Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsew<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Bio-chemic systems medicaments, put up for retail sale64.3005Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purpos es65.3006Pharmaceutical goods specified in Note 4 to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives]66.3102Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers67.3103Mineral or chemical fertilisers<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es and film for x-ray for medical use77.3705Photographic plates and films, exposed and developed, other than cinematographic film78.3706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, other than feature films.79.3818Silicon wafers80.3822All diagnostic kits and reagents81.3926Feeding bottles82.3926Plastic beads83.4007Latex Rubber Thread84.4014Nipples of feeding bottles85.4015Surgical rubber gloves or medical examination rubber gloves86.4107Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 411487.4112Leather further prepared after tan ning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 411488.4113Leather further prepared after tanning or crusting, including parchme<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking- sticks, umbrellas, tool handles or the like94.4405Wood wool; wood flour95.4406Railway or tramway sleepers (cross-ties) of wood96.4408Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints]97.4415Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood98.4416Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves99.4417Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood100.4420Wood marquetry and inlaid wood;<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nished arti cles (for example, mats matting, screens) of vegetables materials such as of Bamboo, of rattan, of Other Vegetable materials104.4602Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah105.4701Mechanical wood pulp = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (includin g square) sheets of any size120.4811Aseptic packaging paper121.4817 30Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery122.4819Cartons, boxes and cases of corrugated paper or paper board123.4820Exercise book, graph book, & laboratory note book and notebooks124.4823Paper pulp moulded trays125.48Paper splints for matches, whether or not waxed, Asphaltic roofing sheets126.4904 00 00Music, printed or in manuscript, whether or not bound or illustrated127.4906 00 00Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt cotton wool134.5602Felt, whether or not impregnated, coated, covered or laminated135.5603Nonwovens, whether or not impregnated, coated, covered or laminated136.5604Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics137.5605Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with te xtile thread), Imitation zari thread138.5606Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn139.5607Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics140.5608<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n handloom147.5801Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806148.5802Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703149.5803Gauze, other than narrow fabrics of heading 5806150.5804Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 6002 to 6006151.5805Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up152.5806Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)153.5807Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered154.5808Braids in the piece; ornamental<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations159.5902Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles169.61Articles of apparel and clothing accessories, knitted or crocheted, of sale value exceeding Rs. 1000 per piece170.62Articles of apparel and clothing accessories, not knitted or crocheted, of sale value exceeding Rs. 1000 per piece171.63Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value exceeding Rs. 1000 per piece172.6601Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)173.6602Walking-sticks, seat-sticks, whips, riding-crops and the like174.6603Parts, trimmings and accessories of articles of <\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (including pruning knives), other than knives of heading 8208, and blades therefor188.8214Paper knives, Pencil sharpeners and blades therefor189.8215Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter- knives, sugar tongs and similar kitchen or tableware190.8401Fuel elements (cartridges), non-irradiated, for nuclear reactors191.8408Fixed Speed Diesel Engines of power not exceeding 15HP192.8413Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow ve rtical pumps193.8414 20 10Bicycle pumps194.8414 20 20Other hand pumps195.8414 90 12Parts of air or vacuum pumps and compressors of bicycle pumps196.8432Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers197.8433Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n orized209.8714Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712210.8716 20 00Self-loading or self-unloading trailers for agricultural purposes211.8716 80Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles212.90 or any other ChapterBlood glucose monitoring system (Glucometer) and test strips213.90 or any other ChapterPatent Ductus Arteriousus \/ Atrial Septal Defect occlusion device214.9001Contact lenses; Spectacle lenses215.9002Intraocular lens216.9004Spectacles, corrective217.9017 20Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments218.9018Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro- medical apparatus and sight-testing instruments219.9019Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozon<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n No.Chapter \/ Heading \/ Sub- heading \/ Tariff itemDescription of Goods(1)(2)(3)227.9405LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)228.9503Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]229.9504Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines]230.9506Sports goods other than articles and equipments for general physical exercise231.9507Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy \u201cbirds\u201d (other than those of heading 9208) and similar hunting or shooting requisites232.9608Pens [other than Fountain pens, stylogra ph pens]233.9608, 9609Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals and tailor\u2019s chalk234.9615Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-cur<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ds and Services Tax Act, 2017 shall be deemed to be 100\/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation 2.- \u201cLottery run by State Governments\u201d means a lottery not allowed to be sold in any state other than the organising state. Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 5.1904 [other than 1904 10 20]All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated wi th sugar or gur, commonly known as Murki]16.1905 [other than 1905 32 11, 1905 90 40]All goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes [other than pizza bread, Waffles and wafers coated with chocolate or containing chocolate, papad, bread] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds30.2621Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste31.2707Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes ), Naphthelene32.2708Pitch and pitch coke, obtained from coal tar or from other mineral tars33.2710Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)39.28All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods]40.29All organic chemicals other than giberellic acid41.30Nicotine polacrilex gum42.3102Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers43.3103Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers44.3104Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers45.3105Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are c learly not to be used as fertilizers = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n preparations as specified in Note 3 to this Chapter based on colour lakes51.3206Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined52.3207Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry53.3211 00 00Prepared driers54.3212Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retai l sale55.3215Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid (Fountain pen ink and Ball pen ink)56.3301Essential oils (terpeneless or not), including concretes <\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mentha oil (DTMO), De- mentholised oil (DMO), Spearmint oil, Mentha piperita oil]58.3304 20 00Kajal pencil sticks59.3305 9011, 3305 90 19Hair oil60.3306 10 20Dentifices \u2013 Toothpaste61.3401 [except 340130]Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap62.3404Artificial waxes and prepared waxes63.3407Preparations known as \u201cdental wax\u201d or as \u201cdental impression compounds\u201d, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gyp sum or calcium sulphate)64.3501Casein, caseinates and other casein derivatives; casein glues65.3502Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives66.3503Gelatin (incl<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tric detonators73.3605Matches (other than handmade safety matches [3605 00 10])74.3701Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for x-ray for Medical use)75.3702Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed76.3703Photographic paper, sensitised, unexposedpaperboardandtextiles,77.3704Photographic plates, film, paper, paperboard and textiles, exposed but not developed78.3706Photographic plates and films, exposed and developed, whether or not incorporating sound track or consisting only of sound track, for feature films79.3707Chemical preparations for photographic uses (other than varnishes, glues, adhesives and simi lar preparations); unmixed products for pho<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 807Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch87.3808Insecticides, rodenticides, fungicides, herbicides, anti- sprouting products and plant-growth regulators, disinfectants and similar products88.3809Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or inclu ded89.3810Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods90.3812Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxid<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ting of mixtures of natural products), not elsewhere specified or included = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n osures, of plastics109.3924Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics110.3925Builder' s wares of plastics, not elsewhere specified111.3926PVC Belt Conveyor, Plastic Tarpaulin112.4002Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n han hard rubber [other than Surgical gloves]124.4202School satchels and bags other than of leather or composition leather125.4202 12 10Toilet cases126.4202 22 10Hand bags and shopping bags, of artificial plastic material127.4202 22 20Hand bags and shopping bags, of cotton128.4202 22 30Hand bags and shopping bags, of jute129.4202 22 40Vanity bags130.4202 29 10Handbags of other materials excluding wicker work or basket work = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ock cork bottom144.4504Agglomerated cork (with or without a binding substance) and articles of agglomerated cork145.4803Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decor ated or printed, in rolls or sheets146.4806 [Except 4806 20 00, 4806 40 10]Vegetable parchment, tracing papers and other glazed transparent or translucent papers, in rolls or sheets (other than greaseproof paper, glassine paper) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ize or shape; handkerchiefs, cleansing tissues, towels, table c loths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres154.4820Registers, account books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [other than note books and exercise books]155.4821Paper or paperboard labels of all kinds, whether or not printed156.4822Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n with outer soles of rubber, plastics, leather or composition leather and uppers of leather169.6404Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials170.6405Other footwear171.6406Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof172.6501Hat-forms, hat bodies and hoods of f elt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt173.6502Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed174.6504 00 00Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed175.6505Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in stri<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s and articles of heat-insulating, sound-insulating or sound- absorbing mineral materials, other than those o f heading 6811 or 6812 or chapter 69181.6810Pre cast Concrete Pipes182.6811Articles of asbestos-cement, of cellulose fibre-cement or the like183.6902Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths184.6903Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths185.6906Salt Glazed Stone Ware Pipes186.6911Tableware, kitchenware, other household articles and toilet articles, of porcelain or china187.6912Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china [other than Earthen pot and clay lamps]188.7001Cullet and other waste and scrap of glass; glass in the mass18<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter195.7019Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)196.7201Pig iron and spiegeleisen in pigs, blocks or other primary forms197.7202Ferro-alloys198.7203Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms199.7204Ferrous waste and scrap; remelting scrap ingots of iron or steel200.7205Granules and powders, of pig iron, spiegeleisen, iron or steel201.7206Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)202.7207Semi-finished products of iron or non-alloy steel203.7208 to 7212All flat-rolled products of iron or non-alloy steel204.7213 to 7215All bars and rods, of i<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails217.7303Tubes, pipes and hollow profiles, of cast iron218.7304Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel219.7305Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4 mm, of iron or steel220.7306Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel221.7307Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel222.7308Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge sections, lock \u20ac\u2018 gates, towers, lattice masts, roofs, roofing frame \u20ac\u2018 works, doors and windows and their <\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n itemDescription of Goods(1)(2)(3)227.7313Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel228.7314Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel229.7315Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90230.7316Anchors, grapnels and parts thereof, of iron or steel231.7317Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper232.7318Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel233.7319Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in th<\/p>\n = = = = = = = =<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFrom the Commissioner of Commercial Taxes, Telangana, Hyderabad, letter CCT\u2019s Ref No. A(1)\/75\/2017, Dt:29-06-2017.
\n*****
\nO R D E R :
\nThe following Notifications will be published in an Extra-ordinary issue of the Telangana Gazette dated: 30.06.2017.\t.
\nNOTIFICATION No. 01 \/2017 \u2013 State Tax (Rate)
\nIn exercise of the powers conferred by sub-section (1) of section 9 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), the State Government, on the recommendations of the Council, hereby notifies the rate of the State tax of-
\n2.5 per cent. in respect of goods specified in Schedule I,
\n6 per cent. in respect of goods specified in Schedule II,
\n9 per cent. in respect of goods specified in Schedule III,
\n14 per cent. in respect of goods specified in Schedule IV,
\n1.5 per cent. in respect of goods specified in Schedule V, and
\n0.125 per cent. in respect of goods specified in Schedule VI,
\nappended to this notification (here<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSodium Hyalauronatesterile 1% and 1.4% solution
\nSomatostatin
\nStrontium Chloride (85Sr.)
\nThioguanine
\nTobramycin
\nTetanusImmunoglobin
\nTyphoid Vaccines:
\nVI Antigen of Salmonella Typhi, and
\nTy2la cells and attenuated non-pathogenic strains of S.Typhi
\nTretinoin
\nTribavirin \/ Ribavirin
\nUrokinase
\nUrsodeoxycholic Acid
\nVancomycin
\nVasopressin
\nVecuronium Bromide
\nZidovudine
\n5-Fluorouracil
\nPegulated Liposomal Doxorubicin Hydrochloride injection
\nKetoanalogue preparation of essential amino acids
\nPergolide
\nKit for bedside assay of Troponin-T
\nSolution for storing, transporting, flushing donor organs for transplant
\nMiltefosine
\nMilrinone Lactate
\nMethoxy Isobutile Isonitrile (MIBI)
\nHaemophilus Influenzae Type b Vaccine
\nMycophenolate Sodium
\nVerteporfin
\nDaclizumab
\nGanciclovir
\nDrotrecoginalfa (activated)
\nEptacogalfa activated recombinant coagulation factor VIIa
\nMuromonab CD3
\nJapanese encephalitis vaccine
\nValganciclovir
\nLow molecular weight heparin
\nEfavirenz
\nEmtr<\/p>\n
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\nMicafungin sodium for injection
\nBevacizumab
\nRaltegravir potassium
\nRotavirus Vaccine (Live Oral Pentavalent)
\nPneumococcal Polysaccharide Vaccine
\nTemsirolimus Concentrate for infusion for injection
\nNatalizumab
\nOctreotide
\nSomatropin
\nAurothiomalate Sodium
\nAsparaginase
\nAgglutinating Sera
\nAnti-Diphtheria Normal Human Immunoglobulin
\nAnti-human lymophocyte immunoglobulin IV
\nAnti-human thymocyte immunoglobulin IV
\nAnti-Pertussis Normal Human Immunoglobulin
\nAnti-Plague serum
\nAnti-Pseudomonas Normal Human Immunoglobulin
\nBasiliximab
\nBeractant Intra-tracheal Suspension
\nBlood group sera
\nBotulinum Toxin Type A
\nBurn therapy dressing soaked in gel
\nBovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders
\nBovine Albumin
\nBretyleum Tossylate
\nCalcium Disodium Edetate
\nCarmustine
\nCesium Tubes
\nCalcium folinate
\nCholestyramine
\nChristmas Factor Concentrate (Coagulation factor IX prothro<\/p>\n
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\nLevodopa with benserazine
\nLenograstim
\nMeningococcoal A and C combined vaccine with diluant solvent
\nMethicillin
\nMetrizamide Inj with diluant
\nMonocomponent insulins
\nMycophenolate Mofetil
\nNormal Human plasma
\nNormal Human immunoglobulin
\nNuclear magnetic resonance contrast agent
\nNormal Human serum Albumin
\nPenicillamine
\nPentamidine
\nPenicillinase
\nPoliomyelitis vaccine (inactivated and live)
\nPotassium Aminobenzoate
\nPorcine Insulin Zinc Suspension
\nPrednimustine
\nPorcine and Bovine insulin
\nPurified Chick Embryo Cell Rabies Vaccine
\nPyridostigmine
\nPneumocystis cariniiI F kits
\nProstaglandin E1 (PGE1)
\nRadio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)
\nRadioisotope TI 201
\nRabbit brains thromboplastin for PT test
\nReagent for PT tests
\nHuman Thrombin for TT tests
\nRabies immune globulin of equine origin
\nSevoflurane
\nRecuronium Bromide
\nSeptopal beads and chains
\nSodium Arsenate
\nFreeze Dried Form of<\/p>\n
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\nAmodiaquine
\nQuinine
\nPyrimethamine
\nSulfametho pyrezine
\nDiethyl Carbamazine
\nArteether or formulation of artemisinin.
\nList 3 [See S.No.257 of the Schedule I]
\n(1)\tBraille writers and braille writing instruments
\nHand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers
\nCanes, Electronic aids like the Sonic Guide
\nOptical, Environmental Sensors
\nArithmetic aids like the Taylor Frame (arithmetic and algebra types),
\nCubarythm, Speaking or Braille calculator
\nGeometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Com- passes and Spar Wheels
\nElectronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks
\nDrafting, Drawing aids, tactile displays
\nSpecially adapted clocks and watches
\n(1)\tOrthopaedic appliances falling under heading No. 90.21 of the First Schedule
\n(2)\tWheel chairs falling under heading No. 8<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAssistive listening devices, audiometers
\nExternal catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
\nInstruments and implants for severely physically handicapped patients and joints replacement and spinal instru- ments and implants including bone cement.
\nSchedule II \u2013 6%
\nSchedule III \u2013 9%
\nSchedule IV \u2013 14%
\nSchedule V \u2013 1.5%
\nSchedule VI \u2013 0.125%
\nExplanation. \u2013 For the purposes of this notification,-
\nThe phrase \u201cunit container\u201d means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre- determined quantity or number, which is indicated on such package.
\nThe phrase \u201cregistered brand name\u201d means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods fo<\/p>\n
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\nSchedule
\nExplanation.- For the purposes of this Schedule,-
\nThe phrase \u201cunit container\u201d means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre- determined quantity or number, which is indicated on such package.
\nThe phrase \u201cregister<\/p>\n
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\n2. This notification shall come into force with effect on and from the 1st day of July, 2017.
\nNotification No.3 \/2017-State Tax (Rate)
\nIn exercise of the powers conferred by sub-section (1) of section 11 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Table below read with relevant List appended hereto and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, from so much of the State tax leviable thereon under section 9 of the Telangana Good and Services Tax Act, 2017 (Act No.23 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table and subject to<\/p>\n
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\nwhere the recipient of outward supply of goods,-
\nis a licensee, he produces to the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, at the time of outward supply of goods, the following, namely, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for petroleum ope<\/p>\n
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\nwhere the recipient of outward supply of goods is a sub-contractor, he produces to the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, at the time of outward supply, the following, namely :-
\na certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for :-
\npetroleum operations referred to in sub-clause (i) of clause (a) under the licenses or mining leases, as the case may be, referred to in that sub-clause and containing the name of such sub-contractor, or
\npetroleum operations referred to in sub-clause (ii) of clause (a) under the contract referred to in that sub- clause and containing, the name of such sub- contractor, or
\npetroleum operat<\/p>\n
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\na certificate from a duly authorised officer of the Directorate
\nList
\n[See S.No.1 of the Table]
\nLand Seismic Survey Equipment and accessories, requisite vehicles including those for carrying the equipment, seismic survey vessels, global positioning system and accessories, and other materials required for seismic work or other types of Geophysical and Geochemical surveys for onshore and offshore activities.
\nAll types of drilling rigs, jackup rigs, submersible rigs, semi-submersible rigs, drill ships, drilling barge<\/p>\n
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\nAll types of casing pipes, drill pipes, production tubing, pup joints, connections, coupling, kelly, cross overs and swages, Drive Pipes.
\nAll types of drilling bits, including nozzles, breakers and related tools.
\nAll types of oil field chemicals or coal bed methane chemicals including synthetic products used in petroleum or coal bed methane operations, oil well cement and cement additives, required for drilling, production and transportation of oil or gas.
\nProcess, production and well platforms\/ installation for oil, gas or CBM and water injection including items forming part of the platforms\/ installation and equipment required like process equipment, turbines, pumps, generators, compressors, primemovers, water makers, filters and filtering equipment, telemetery, telecommunication, tel<\/p>\n
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\nNon-directional radio beacons, intrinsically safe walkie-talkies, directional finders, EPIRV, electronic individual security devices including electronic access control system.
\nSpecialized antenna system, simplex telex over radio terminals, channel micro wave systems, test and measurement equipment.
\nX-band radar transponders, area surveillance system.
\nCommon depth point (CDP) cable, logging cable, connectors, geo-phone strings, perforation equipment and explosives
\nWellhead and Christmas trees, including valves, chokes, heads spools, hangers and actuators, flexible connections like chicksons and high pressure hoses, shut down panels.
\nCathodic Protection Systems including anodes.
\nTechnical drawings, maps, literature, data tapes, Operational and Maintenance Manuals required for petroleum or coal bed methane operations.
\nSub-asse<\/p>\n
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\nTABLE
\nExplanation. \u2013
\nIn this Table, \u201ctariff item\u201d, \u201csub-heading\u201d, \u201cheading\u201d and \u201cChapter\u201d shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
\nThe rules for the interpretation of the <\/p>\n
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\nTABLE
\nExplanation. \u2013
\nIn this Table, \u201ctariff item\u201d, \u201csub-heading\u201d, \u201cheading\u201d and \u201cChapter\u201d shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
\nThe rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
\n2. This notification shall come into force with effect on and from the 1st day of July, 2017.
\nNOTIFICATION No.6\/2017-State Tax (Rate)
\nIn exercise of the powers conferred by section 55 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), the State Government, on the recommendations of the Counc<\/p>\n
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\nTABLE
\nExplanation. \u2013
\nIn this notification, \u201ctariff item\u201d, \u201csub-heading\u201d \u201cheading\u201d and \u201cChapter\u201d shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
\nThe rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
\n2. This notification shall come into force with effect on and from the 1st day of July, 2017.
\nNOTIFICATION No. 8\/2017 \u2013 State Tax (Rate)
\nIn exercise of the powers conferred by sub-section (1) of section 11 o<\/p>\n
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\n2.\tThis notification shall come into force with effect on and from the 1st day of July, 2017.
\nNotification No. 10\/2017 – State Tax (Rate)
\nIn exercise of the powers conferred by sub-section (1) of section 11 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of <\/p>\n
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\nTable
\nIn case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one thi<\/p>\n
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\nThe rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of heading 9988.
\nWherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,-
\ncredit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and
\ncredit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of sub-section
\n(2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder.
\n“informat<\/p>\n
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\n2. This notification shall come into force with effect on and from the 1st day of July, 2017.
\nNotification No. 12\/2017- State Tax (Rate)
\nIn exercise of the powers conferred by sub-section (1) of section 11 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the State tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding e<\/p>\n
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\n\u201cAgricultural Produce Marketing Committee or Board\u201d means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce;
\n\u201caircraft\u201d has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
\n\u201cairport\u201d has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.);
\n\u201capproved vocational education course\u201d means, –
\na course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices <\/p>\n
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\n\u201cbrand ambassador\u201d means a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any person;
\n\u201cbusiness entity\u201d means any person carrying out business;
\n\u201cbusiness facilitator or business correspondent\u201d means an intermediary appointed under the business facilitator model or the business correspondent model by a banking company or an insurance company under the guidelines issued by the Reserve Bank of India;
\n\u201cCentral Electricity Authority\u201d means the authority constituted under section 3 of the Electricity (Supply) Act, 1948 (54 of 1948);
\n\u201cCentral Transmission Utility\u201d shall have the same meaning as assigned to it in clause (10) of section 2 of the Electricity Act, 2003 (36 of 2003<\/p>\n
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\n\u201ccontract carriage\u201d has the same meaning as assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
\n(u)\u201ccourier agency\u201d means any person engaged in the door-to-door transportation of time- sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles;
\n\u201cCustoms station\u201d shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962);
\n\u201cdeclared tariff\u201d includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities,<\/p>\n
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\n(za) \u201ce-rickshaw\u201d means a special purpose battery powered vehicle of power not exceeding 4000 watts, having three wheels for carrying goods or passengers, as the case may be, for hire or reward, manufactured, constructed or adapted, equipped and maintained in accordance with such specifications, as may be prescribed in this behalf;
\n(zb) \u201cgeneral insurance business\u201d has the same meaning as assigned to it in clause (g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);
\n(zc) \u201cgeneral public\u201d means the body of people at large sufficiently defined by some common quality of public or impersonal nature;
\n(zd) \u201cgoods carriage\u201d has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
\n(ze) \u201cgoods transport agency\u201d means<\/p>\n
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\n(zi) \u201cinland waterway\u201d means national waterways as defined in clause (h) of section 2 of the Inland Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917);
\n(zj) \u201cinsurance company\u201d means a company carrying on life insurance business or general insurance business;
\n(zk) \u201cinterest\u201d means interest payable in any manner in respect of any moneys borrowed or debt incurred (including a deposit, claim or other similar right or obligation) but does not include any<\/p>\n
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\n(zq)\u201cnational park\u201d has the same meaning as assigned to it in clause (21) of the section 2 of theWild Life (Protection) Act, 1972 (53 of 1972);
\n(zr) \u201conline information and database access or retrieval services\u201d shall have the same meaning as assigned to it in clause (17) of the section 2of the Integrated goods and Services Tax Act,2017(13 of 2017);
\n(zs) \u201coriginal works\u201d means- all new constructions;
\nall types of additions and alterations to abandoned or damaged structures on land that are required to make them workable;
\nerection, commissioning or installation of plant, machinery or equipment or structures, whether pre<\/p>\n
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\norganised by a recognised sports body where the participating team or individual represent any district, state, zone or country;
\norganised –
\nby a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone;
\nby Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;
\nby Central Civil Services Cultural and Sports Board;
\nas part of national games, by Indian Olympic Association; or
\nunder Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme; (zx) \u201crecognised sports body\u201d means \u2013
\nthe Indian Olympic Association;
\nSports Authority of India;
\na national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations;
\nnational sports promotion organisations recognised by the <\/p>\n
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\n(zzb) \u201cresidential complex\u201d means any complex comprising of a building or buildings, having more than one single residential unit;
\n(zzc) \u201crural area\u201d means the area comprised in a village as defined in land revenue records, excluding-
\nthe area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or any area that may be notified as an urban area by the Central Government or a State Government;
\n(zzd) \u201csenior advocate\u201d has the same meaning as assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961);
\n(zze) \u201csingle residential unit\u201d means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family;
\n(zzf) \u201cspecial category States\u201d shall mean the States as specified in sub-clause (g) of clause
\nof article 279A of the Constitution,
\n(zzg) \u201cspecified organisation\u201d shall m<\/p>\n
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\n(zzn) “trade union” has the same meaning as assigned to it in clause (h) of section 2 of the Trade Unions Act,1926(16 of 1926);
\n(zzo) \u201cvessel\u201d has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);
\n(zzp) \u201cwildlife sanctuary\u201d means a sanctuary as defined in the clause (26) of the section 2 of The Wild Life (Protection) Act, 1972 (53 of 1972);
\n(zzq) \u201czoo\u201d has the same meaning as assigned to it in the clause (39) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972).
\nExplanation.- For the purposes of this notification,-
\nReference to \u201cChapter\u201d, \u201cSectio<\/p>\n
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\nTable
\nExplanation.- For purpose of this notification,-
\nThe person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification;
\n\u201cBody Corporate\u201d has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013;
\nthe business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification;
\nthe words and expressions used and not defined in this notification but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and the Union Territory Goods and Services Tax Act shall have the same meanings as assigned to them in those Acts.
\n2.\tThis notification <\/p>\n
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\nThis notification shall come into force with effect on and from the 1st day of July, 2017.
\nNotification No. 16\/2017-State Tax (Rate)
\nIn exercise of the powers conferred by section 55 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), the State Government hereby specifies, –
\nUnited Nations or a specified international organisation; and
\nForeign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein,
\nfor the purposes of the said section subject to the following conditions:-
\nUnited Nations or a specified international organisation shall be entitled to claim refun<\/p>\n
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\nthat in case of supply of goods, concerned diplomatic mission or consulate or an officer duly authorized by him will produce a certificate that,\u2013
\nthe goods have been put to use, or are in the use, as the case may be, of the mission or consulate;
\nthe goods will not be supplied further or otherwise disposed of before the expiry of three years from the date of receipt of the goods; and
\nin the event of non-compliance of clause (I), the diplomatic or consular mission will pay back the refund amount paid to them;
\nin case the Protocol Division of the Ministry of External Affairs, after having issued a certificate to any foreign diplomati<\/p>\n
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\nservices by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle;
\nservices by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Telangana Goods and Services Tax Act.
\nExplanation.- For the purposes of this notification,-
\n\u201cradio taxi\u201d means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is<\/p>\n
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\nThe Director General, General Administration(Vigilance&Enforcement)Dept., Telangana State, B.R.K.R.Buildings, Hyderabad
\nCopy to:
\nThe Accountant General, O\/o the AG, Telangana State, Hyderabad. The Law (E) Department
\nThe P.S. to the Addl. Principal Secretary to Hon\u2019ble Chief Minister, Government of Telangana
\nThe P.S. to Principal Secretary to Government (CT & Ex), Revenue Department Sf\/Sc
\n\/\/FORWARDED :: :: BY ORDER\/\/
\nSECTION OFFICER
\nS. No.Chapter \/ Heading \/ Sub-heading \/ Tariff itemDescription of Goods(1)(2)(3)1.0303Fish, frozen, excluding fish fillets and other fish meat of heading 03042.0304Fish fillets and other fish meat (whether or not minced), frozen3.0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption4.0306Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in<\/p>\n
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\nS. No.Chapter \/ Heading \/ Sub-heading \/ Tariff itemDescription of Goods(1)(2)(3)15.0502Pigs', hogs' or boa<\/p>\n
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\nS. No.Chapter \/ Heading \/ Sub-heading \/ Tariff itemDescription of Goods(1)(2)(3)75.1301Natural gums, resins, gum-resins and oleoresins (for example, balsams) [other than lac and shellac]76.1301Compounded asafoetida commonly known as heeng77.1401Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)78.1404 [other than 1404 90 10, 1404 90 40, 1404 90 50]Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds [other than bidi wrapper leaves (ten du), betel leaves, Indian katha]79.1507Soya-bean oil and its fractions, whether or not refined, but not chemically modified80.1508Ground-nut oil and its fractions, whether or not<\/p>\n
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\nS. No.Chapter \/ Heading \/ Sub-heading \/ Tariff itemDescription of Goods(1)(2)(3)94.1802Cocoa shells, husks, skins and other cocoa waste95.1803Cocoa paste whether or not de-fatted96.1901 20 00Mixes and doughs for the preparation of bread, pastry and other baker's wares97.1902Seviyan (vermicelli)98.1903Tapioca and substitutes therefor prepared from<\/p>\n
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\nS. No.Chapter \/ Heading \/ Sub-heading \/ Tariff itemDescription of Goods(1)(2)(3)204.5104Garneted stock of wool or of fine or coarse animal hair, shoddy wool205.5105Wool and fine or coarse animal hair, carded or combed206.5106 to 5110Yarn of wool or of animal hair207.5111 to 5113Woven fabrics of wool or of animal hair208.5201 to 5203Cotton and Cotton waste209.5204Cotton sewing thread, whether or not put up for retail sale210.5205 to 5207Cotton yarn [other than khadi yarn]211.5208 to 5212Woven fabrics of cotton212.5301All goods i.e. flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock)213.5302True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garneted stock)214.5303All goods i.e.<\/p>\n
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\nS. No.Chapter \/ Heading \/ Sub-heading \/ Tariff itemDescription of Goods(1)(2)(3)farm type machinery and parts thereof234.84 or 85Following renewable energy devices & parts for their manufacture Bio-gas plant Solar power based devic<\/p>\n
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\nS. No.Chapter \/ Heading \/ Sub- heading \/ Tariff itemDescription of Goods(1)(2)(3)1.01012100, 010129Live horses2.0202Meat of bovine animals, frozen and put up in unit containers3.0203Meat of swine, frozen and put up in unit containers4.0204Meat of sheep or goats, frozen and put up in unit containers5.0205Meat of horses, asses, mules or hinnies, frozen and put up in unit containers6.0206Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers7.0207Me<\/p>\n
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\nS. No.Chapter \/ Heading \/ Sub- heading \/ Tariff itemDescription of Goods(1)(2)(3)21.1503Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared22.1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified23.1505Wool grease and fatty substances derived therefrom (including lanolin)24.1506Other animal fats and oils and their fractions, whether or not refined, but not chemically modified25.1516Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified o<\/p>\n
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\nS. No.Chapter \/ Heading \/ Sub- heading \/ Tariff itemDescription <\/p>\n
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\nS. No.Chapter \/ Heading \/ Sub- heading \/ Tariff itemDescription of Goods(1)(2)(3)106.4702Chemical wood pulp, dissolving grades107.4703Chemical wood pulp, soda or sulphate, other than dissolving grades108.4704Chemical wood pulp, sulphite, other than dissolving grades109.4705Wood pulp obtained by a combination of mechanical and chemical pulping processes110.4706Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material111.4707Recovered (waste and scrap) paper or paperboard112.4802Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch ta<\/p>\n
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\nS. No.Chapter \/ Heading \/ Sub- heading \/ Tariff itemDescription of Goods(1)(2)(3)128.4907Unused <\/p>\n
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\nS. No.Chapter \/ Heading \/ Sub- heading \/ Tariff itemDescription of Goods(1)(2)(3)160.5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902161.5904Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape162.5905Textile wall coverings163.5906Rubberised textile fabrics, other than those of heading 5902164.5907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like165.5908Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular kn<\/p>\n
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\nS. No.Chapter \/ Heading \/ Sub-heading \/ Tariff itemDescription of Goods(1)(2)(3)1.0402 91 10, 0402 99 20Condensed milk2.1107Malt, whether or not roasted3.1302Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.4.1404 90 10Bidi wrapper leaves (tendu)5.1404 90 50Indian katha6.1517 10All goods i.e. Margarine, Linoxyn7.1520 00 00Glycerol, crude; glycerol waters and glycerol lyes8.1521Vegetable waxes (ot<\/p>\n
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\nS. No.Chapter \/ Heading \/ Sub-heading \/ Tariff itemDescription of Goods(1)(2)(3)17.2101 20All goods i.e Extracts, essences and concentrates of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate18.2103 90 10Curry paste19.2103 90 30Mayonnaise and salad dressings20.2103 90 40Mixed condiments and mixed seasoning21.2104Soups and broths and <\/p>\n
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\nS. No.Chapter \/ Heading \/ Sub-heading \/ Tariff itemDescription of Goods(1)(2)(3)70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene<\/p>\n
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\nS. No.Chapter \/ Heading \/ Su<\/p>\n
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\nS. No.Chapter \/ Heading \/ Sub-heading \/ Tariff itemDescription of Goods(1)(2)(3)98.3825Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.]99.3826Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals100.3901 to 3913All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, al kyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Ch apter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (<\/p>\n
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\nS. No.Chapter \/ Heading \/ Sub-heading \/ Tariff itemDescription of Goods(1)(2)(3)heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non-conjugated diene rubber (EPDM)113.4003Reclaimed rubber in primary forms or in plates, sheets or strip114.4004Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom115.4005Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip116.4006Other forms (for example, ro<\/p>\n
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\nS. No.Chapter \/ Heading \/ Sub-heading \/ Tariff itemDescription of Goods(1)(2)(3)131.4301Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103.132.4302Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303133.4304Artificial fur and articles thereof134.4403Wood in the rough135.4407Wood sawn or chipped136.4408Sheets for veneer<\/p>\n
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\nS. No.Chapter \/ Heading \/ Sub-heading \/ Tariff itemDescription of Goods(1)(2)(3)147.4809Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets148.4811Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-c<\/p>\n
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\nS. No.Chapter \/ Heading \/ Sub-heading \/ Tariff itemDescription of Goods(1)(2)(3)157.4823Other paper, paperboard, cellulose wadding an<\/p>\n
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