Seeks to amend notification no. 1\/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
41\/2017 Dated:- 14-11-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
\nMINISTRY OF FINANCE
\n(Department of Revenue)
\nNotification No. 41\/2017-Central Tax (Rate)
\nNew Delhi, the 14th November, 2017
\n G.S.R. 1387(E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1\/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017, namely:-
\n In the said notification,-
\n(A) in Schedule I – 2.5%,-
\n(i)<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]” ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ds”,put up in unit container and,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur ” ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n“259A = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . 70 and the entries relating thereto, the following shall be substituted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n %,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the entries relating thereto, the following serial number and the entries shall be inserted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ls obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be inserted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 703 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall be inserted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n teel” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n an, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s, tamping machines and road rollers = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hereto, the following serial number and the entries shall be inserted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mber and the entries shall be inserted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lampholders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n etal lined with insulating material”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n try “Balances of a sensitivity of 5 cg or better, with or without weights” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ch parts” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n all kinds”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n try “Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n right in respect of Information Technology software” ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tries relating thereto, shall be omitted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to amend notification no. 1\/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.41\/2017 Dated:- 14-11-2017 Central GST (CGST) RateGSTCGST RateCGST RateGOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 41\/2017-Central Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1387(E).- In exercise of the powers conferred … Continue reading “Seeks to amend notification no. 1\/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-8828","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8828","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8828"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8828\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(iii) S. Nos. 3,4,5, 6 and the entries relating thereto shall be omitted;
\n(iv) in S. No. 16, for the entry in column (3), the entry “All goods [other than fresh or chilled] and put up in unit container and, –
\n (a) bearing a registered brand name; or
\n (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be substituted;
\n(v) in S. No. 23, in the entry in column (3) , after the word “frozen”, the words “, put up in unit container and,-
\n (a) bearing a registered brand name; or
\n (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable righ<\/p>\n
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\n (a) bearing a registered brand name; or
\n (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be inserted;
\n(ix) in S. No. 58, in the entry in column (3) , after the words “Meal, powder,” the words “Flour” , shall be inserted;
\n(x) S. No. 60 and the entries relating thereto shall be omitted;
\n(xi) in S. No. 66, in column (3), the words, “other than of seed quality” shall be omitted;
\n(xii) for S. No. 72 and the entries relating thereto, the following shall be substituted, namely:-
\n“72
\n1210 20 00
\n Hop cones, ground, powdered or in the form of pellets; lupulin” ;
\n(xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted, namely:-
\n “78
\n1404 [other than 1404 90 10, 1404 90 40, 1404 90<\/p>\n
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\n(xviii) in S. No. 135, in column (3), after the words, figures and letters “natural boric acid containing not more than 85% of H3BO3” the brackets and words “(calculated on dry weight)” shall be inserted;
\n (xix) after S. No. 156 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
\n “156A
\n 2621
\n Fly Ash ” ;
\n(xx) for S. No. 189 and the entries relating thereto, the following shall be substituted, namely:-
\n “189
\n 4011 30 00
\n New pneumatic tyres, of rubber of a kind used on aircraft”;
\n(xxi) after S. No. 197 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
\n “197A
\n 4107
\n Leather 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 4114
\n 197B\n <\/p>\n
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\n218D
\n5609
\nProducts of coir” ;
\n(xxiii) after S. No. 219Aand the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
\n“219AA
\n5806
\n Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) ” ;
\n(xxiv) for S. No. 224 and the entries relating thereto, the following serial number and entries shall be substituted, namely:-
\n“224
\n63 [other than 6309]
\n Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece ” ;
\n(xxv) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
\n“224A
\n6309
\nWorn clothing and other worn articles; rags ” ;
\n(xxvi) after S. No. 225 and the entries relating thereto, the following serial number and the entries shall be inserted,<\/p>\n
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\n4016or 9503
\nToy balloons made of natural rubber latex
\n“259B
\n9507
\nFishing hooks
\n259C
\n9601
\nWorked corals other than articles of coral”;
\n (B) in Schedule II-6%,-
\n(i) S. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;
\n(ii) for S. No. 11 and the entries relating thereto, the following shall be substituted, namely:-
\n“11
\n0402 91 10, 0402 99 20
\nCondensed milk” ;
\n(iii) in S. No. 14, in column (3), the words “and desiccated coconuts”, shall be omitted;
\n(iv) after S. No. 32 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
\n“32A
\n1701 91, 1701 99
\n All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)
\n32B
\n1902
\n Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whethe<\/p>\n
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\n“70
\n3215
\n All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink” ;
\n(xi) S. No. 71, 86, 87, 88 and the entries relating thereto shall be omitted;
\n(xii) for S. Nos. 89, 90 and the entries relating thereto, the following shall be substituted, namely:-
\n“89
\n4202 22 20
\nHand bags and shopping bags, of cotton
\n 90
\n4202 22 30
\nHand bags and shopping bags, of jute” ;
\n(xiii) in S. No. 139, in column (3), after the words “with rubber or plastics”, the brackets and words “[other than jute twine, coir cordage or ropes]” shall be inserted;
\n(xiv) S. No. 140, and the entries relating thereto shall be omitted;
\n(xv) in S. No. 141, in column (3), after the words “specified or included”, the brackets and words “[other than products of coir]” shall be inserted;
\n(xvi) S. No. 152, and the entries relating thereto shall be om<\/p>\n
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\n(xxiii) after S. No. 201 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
\n“201A
\n8509
\nWet grinder consisting of stone as a grinder” ;
\n(xxiv) after S. No. 207 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
\n“207A
\n8710
\n Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles” ;
\n(xxv) for S. No. 215 and the entries relating thereto, the following shall be substituted, namely:-
\n“215
\n9003
\n Frames and mountings for spectacles, goggles or the like, and parts thereof” ;
\n(xxvi) in S. No. 216, in column (3), after the word “corrective”, the brackets and words
\n “[other than goggles for correcting vision]” shal<\/p>\n
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\n(i) S. No. 1, and the entries relating thereto, shall be omitted;
\n(ii) S. No. 10, and the entries relating thereto, shall be omitted;
\n(iii) in S. No. 12, for the entry in column (3), the entry “Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki,til chikki, til patti, til revdi, sugar makhana, groundnut sweets and gajak]” ,shall be substituted;
\n(iv) after S. No. 12 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
\n“12A
\n1804
\nCocoa butter, fat and oil
\n 12B
\n1805
\nCocoa powder, not containing added sugar or sweetening matter
\n12C
\n1806
\nChocolates and other food preparations containing cocoa”;
\n(v) in S. No. 13, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
\n “1901
\n [other than 1901 20 00]
\n Malt extract, food preparations of flour, gr<\/p>\n
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\n “16A
\n2101 11, 2101 12 00
\n Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee”;
\n(ix) S. Nos. 18, 19 and 20 and the entries relating thereto, shall be omitted;
\n(x) in S. No. 23, for the entry in column (3), the entry, “Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli\/dosa batter, namkeens, bhujia, mixture, chabena andsimilar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]”shall be substituted;
\n(xi) after S. No. 24 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n “24A
\n2202 91 00, 2202 99 90
\nOther non-alcoholic beverages [other than tender coconut water]”;
\n(xii) after S. No. 26 and the entries relating thereto, the f<\/p>\n
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\n(xvii) in S. No. 52, for the entry in column (3),the entry “Prepared 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 industry; glass frit or other glass, in the form of powder, granules or flakes” shall be substituted;
\n(xviii) in S. No. 54A, for the entry in column (3), the entry “Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings” shall be substituted;
\n(xix) S. No. 55, and the entries relating thereto, shall be omitted;
\n(xx) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be<\/p>\n
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\n“60A
\n3307
\n Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani]”;
\n(xxv) in S. No. 61, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
\n“3401
\n 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 soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent”;
\n(xxvi) after S. No. 61 and the entrie<\/p>\n
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\n “62A
\n3405
\n Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404”;
\n(xxviii) after S. No. 71 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n “71A
\n3602
\n Prepared explosives, other than propellant powders; such as Industrial explosives”;
\n(xxix) after S. No. 72 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n “72A
\n3604
\n Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles”;
\n(xxx) after S. No. 73 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n “73A
\n3606
\n Ferro-cerium and other pyrophoric alloy<\/p>\n
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\n “94A
\n3819
\n Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals
\n 94B
\n3820
\nAnti-freezing preparations and prepared de-icing fluids”;
\n(xxxiv) after S. No. 104 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n “104A
\n3918
\n Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics”;
\n(xxxv) after S. No. 107 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n “107A
\n3922
\n Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics”;
\n(xxxvi) in S. No. 111, for the entry in column (3), the<\/p>\n
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\n(xl) in S. No. 124, for the entry in column (3), the entry “Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travellingbags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]” shall be substituted;
\n(xli) after S. No. 124 and the entries relating thereto, the following serial numbers and the e<\/p>\n
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\n 137B
\n 4411
\n Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards
\n 137C
\n 4412
\nPlywood, veneered panels and similar laminated wood
\n 137D
\n 4413
\nDensified wood, in blocks, plates, strips, or profile shapes
\n 137E
\n 4414
\nWooden frames for paintings, photographs, mirrors or similar objects
\n 137F
\n 4418
\n Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
\n 137G
\n 4421
\n Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware”;
\n(xlvi) after S. No. 150 and the entries relating thereto, the following serial number and the entry shall be inserted<\/p>\n
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\nWool or other animal hair or other textile materials, prepared for use in making wigs or the like
\n 177C
\n 6704
\n Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included
\n 177D
\n 6801
\n Setts, curbstones and flagstones, of natural stone (except slate)
\n 177E
\n 6802
\nWorked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone]
\n 177F
\n 6803
\nWorked slate and articles of slate or of agglomerated slate<\/p>\n
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\n 182B
\n 6813
\nFriction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials
\n 182C
\n 6814
\nWorked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials
\n 182D
\n 6815
\nArticles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content ]
\n 182E
\n 6901
\nBlock<\/p>\n
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\n 185C
\n 6910
\n Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
\n 185D
\n 6914
\nOther ceramic articles”;
\n(lvii) after S. No. 189 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
\n “189A
\n 7003
\n Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
\n 189B
\n 7004
\n Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
\n 189C
\n 7005
\n Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or nonreflecting layer, but not otherwise worked
\n 189D
\n 7006 00 00
\n Glass of heading 7003, 7004 or<\/p>\n
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\n “192A
\n 7016
\n Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms”;
\n(lxi) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n “195A
\n 7020
\n Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]”;
\n(lxii) in S. No. 235, for the entry in column (3), the entry “Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of ir<\/p>\n
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\n(lxvii) after S. No. 252 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n “252A
\n 7418
\n All goods [other than table, kitchen or other household articles of copper; Utensils]”;
\n(lxviii) in S. No. 253, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
\n “7419
\nOther articles of copper”;
\n(lxix) in S. No. 262, for the entry in column no. 3, the entry “Unwrought Aluminium” shall be substituted;
\n(lxx) in S. No. 271, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
\n “7610
\n Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures”;
\n(lxxi) in S. No. 275, for the entry in<\/p>\n
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\n(lxxv) in S. No. 303A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
\n “8302
\n Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hatracks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal”;
\n(lxxvi) after S. No. 303A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
\n “303B
\n 8303
\n Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal
\n 303C
\n 8304
\n Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403
\n 303D
\n 8305
\n Fittings for loose-leaf binders or files, let<\/p>\n
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\n(lxxx) in S. No. 320, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
\n “8419
\n Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system]”;
\n(lxxxi) in S. No. 324, for the entry in column (3), the entry “Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or<\/p>\n
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\n 327D
\n 8430
\n Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile-extractors; snow-ploughs and snowblowers”;
\n(lxxxiv) in S. No. 335, for the entry in column (3), the entry “Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof” shall be substituted;
\n(lxxxv) in S. No. 361, for the entry in column (3), the entry “Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]” shall be substituted;
\n(lxxxvi) after S. No. 364 and t<\/p>\n
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\n “369B
\n 8484
\n Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals”;
\n(xci) in S. No. 375, for the entry in column (3), the entry “Electrical transformers, static converters (for example, rectifiers) and inductors” shall be substituted;
\n(xcii) after S. No. 376 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
\n “376A
\n 8506
\nPrimary cells and primary batteries
\n 376B
\n 8512
\n Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
\n 376C
\n 8513
\n Portable electric lamps designed to function by their own source of energy (for example, d<\/p>\n
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\n “380A
\n 8519
\nSound recording or reproducing apparatus”;
\n(xcvi) after S. No. 381 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n “381A
\n 8522
\nParts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521”;
\n(xcvii) in S. No. 383, for the entry in column (3), the entry “Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]” shall be substituted;
\n(xcviii) after S. No. 383 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
\n “383A
\n 8526
\n Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
\n 383B\n <\/p>\n
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\n 388B
\n 8537
\n Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517″;
\n(ci) in S. No. 390, for the entry in column (3), the entry “Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]” shall be substituted;
\n(cii) in S. No. 395, for the entry in column (3), the entry “Insulated (including enamelled or anodised) wire, cable (including co-axial cable<\/p>\n
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\n(cv) S. No. 410, and the entries relating thereto, shall be omitted;
\n(cvi) in S. No. 411, for the entry in column (3), the entry “Spectacles [other than corrective]; goggles including those for correcting vision” shall be substituted;
\n(cvii) after S. No. 411 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
\n “411A
\n 9005
\nBinoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy
\n 411B
\n 9006
\n Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539
\n 411C
\n 9007
\n Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
\n 411D
\n 9008
\n Image projectors, other than cinematographic; photographic (other than cinematographic) enlarger<\/p>\n
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\n(cix) after S. No. 413 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
\n “413A
\n 9022
\n Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, Xray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like
\n 413B
\n 9023
\n Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses”;
\n(cx) after S. No. 423 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
\n “423A
\n 9101
\n Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious meta<\/p>\n
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\n(cxiv) in S. No. 428, for the entry in column (3), the entry “Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements” shall be substituted;
\n(cxv) after S. No. 428 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n “428A
\n 9111
\nWatch cases and parts thereof”;
\n(cxvi) in S. No. 429, for the entry in column (3), the entry “Clock cases and cases of a similar type for other goods of this chapter, and parts thereof” shall be substituted;
\n(cxvii) after S. No. 429 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
\n “429A
\n 9113
\n Watch straps, watch bands and watch bracelets, and parts thereof”;
\n 429B
\n 9201
\n Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments
\n 429C
\n 9202
\nOther string musical ins<\/p>\n
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\n(cxviii) after S. No. 435 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n “435A
\n9401 [other than 9401 10 00]
\n Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft]”;
\n(cxix) in S. No. 437, for the entry in column (3), the entry “Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof” shall be substituted;
\n(cxx)in S. No. 438, for the entry in column (3), the entry “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products(except coir mattresses), products wholly made of quilted textile materials and cotton quilts]” shall be substituted;
\n(cxxi) after<\/p>\n
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\n [other than sports goods]” shall be substituted;
\n(cxxiv) after S. No. 441 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
\n “441A
\n 9508
\nRoundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries]
\n 441B
\n 9602
\n Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin”;
\n(cxxv) after S. No. 448 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n “448A
\n 9611
\n Date, sealing or numbering stamps<\/p>\n
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\n(D) in Schedule-IV-14%, –
\n(i) S. Nos. 2, 3, 4, 5, 6,7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating thereto, shall be omitted;
\n(ii) in S.No. 46, in column (3), for the words in the brackets, “and Rear Tractor tyres”, the words “rear tractor tyres; and of a kind used on aircraft”, shall be added;
\n(iii) S. Nos. 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113 and the entries relating thereto, shall be omitted;
\n(iv) in S. No. 114, for the entry in column (3), the entry “Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]” shall be substituted;
\n(v) in S.No. 117, in column (3), the <\/p>\n
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\n(xi) in S.No. 151, for the entry in column (3), the entry “Digital cameras and video camera recorders [other than CCTV]” shall be substituted;
\n(xii) S. Nos. 152, 153 and the entries relating thereto, shall be omitted;
\n(xiii) in S.No. 154, in column (3), after the words and figures in the brackets, “not exceeding 20 inches”, the words ” ; and set top box for television”shall be added;
\n(xiv) S. Nos. 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182, 183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries relating thereto, shall be omitted;
\n(xv) S. Nos. 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto, shall be omitted;
\n(xvi) in S.No. 228, for the entry “-“in column (2), the entry “Any Chapter” shall be substituted.
\n(E) in Schedule-V-1.5%, in S. No. 13, for the words “of metal clad <\/p>\n
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