Seeks to amend notification No 1125-F.T. dated 28.06.2017, which prescribes GST rates under section 9 of the WBGST Act, 2017
2019-F.T.- 41\/2017-State Tax (Rate) Dated:- 14-11-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
PDF DOWNLOAD
\n=============
\nDocument 1
\nRegistered No. WB\/SC-247
\nKolkata
\nThe
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\nExtraordinary
\nPublished by Authority
\nNo. WB(Part-I)\/2017\/SAR-765
\nGazette
\nKARTIKA 23]
\nTUESDAY, NOVEMBER 14, 2017
\n[SAKA 1939
\nPART I-Orders and Notifications by the Governor of West Bengal, the High Court, Government Treasury, etc.
\nNo. 2019-F.T.
\nGOVERNMENT OF WEST BENGAL
\nFINANCE DEPARTMENT
\nREVENUE
\nNOTIFICATION
\nDated, Howrah, the 14th day of November, 2017
\nNo. 41\/2017-State Tax (Rate)
\nIn exercise of the powers conferred by sub-section (1) of section 9 of the West Bengal Goods and Services Tax Act,
\n2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ely:\u20ac\u2022 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n name on which an actionable claim or enforceable right in a court of law is available = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n leaves (tendu), betel leaves, Indian katha, coconut shell, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n without hair on, whether or not split, other = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o in columns (2) and (3), the following = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 17 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tuted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (xxi) in serial No. 197 in column (1), in column (3), after the words and figures “of heading 8437″, the word, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lowing = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ods of heading 0401 to 0404, not containing cocoa or containing less than = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in column (1), and the entries relating thereto in columns (2) and (3), the following = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es, pans or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the following entries shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n elating thereto in columns (2) and (3), the following = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tries shall be inserted, namely: \u00c2\u00b7 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bber (for example ebonite) in all forms, other than waste and scrap; articles of hard = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n urskin”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n air-nets of any material, whether or not lined or trimmed” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ngs, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (3), the following = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n00.00 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for central heating), barbecues, braziers, gas-rings, plate warm- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n namely:\u20ac\u2022 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h mountings of base metal; automatic door = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n columns (2) and (3), the following entries shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s and road rollers = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sings; plain shaft bearings; gears and gearing; ball or roller screws” shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n herefor; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or principally with the apparatus of headings 8525 to 8528 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mn (1), for the entry in column (3), the entry “Carbon electrodes, carbon brushes, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n atographic) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n atches, including stop-watches, with case of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ntries relating thereto in columns (2) and (3), the following = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n entry “Mattress supports; articles of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n outs, swings, shooting galleries and other fairground amusements; [other than = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 32, 33, 35, 36, 37, 38, 39, 40, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n stone as a grinder]” shall be added; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to amend notification No 1125-F.T. dated 28.06.2017, which prescribes GST rates under section 9 of the WBGST Act, 20172019-F.T.- 41\/2017-State Tax (Rate) Dated:- 14-11-2017 West Bengal SGSTGST – StatesWest Bengal SGSTWest Bengal SGSTPDF DOWNLOAD ============= Document 1 Registered No. WB\/SC-247 Kolkata The \u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021 Extraordinary Published by Authority No. WB(Part-I)\/2017\/SAR-765 Gazette KARTIKA 23] TUESDAY, … Continue reading “Seeks to amend notification No 1125-F.T. dated 28.06.2017, which prescribes GST rates under section 9 of the WBGST Act, 2017”<\/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-9421","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9421","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=9421"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9421\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017
\n[PART I
\n“2
\n0303, 0304,
\n0305, 0306,
\n0307, 0308
\nAll goods [other than fresh or chilled] and put up in unit container and,\u2014
\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
\nlaw is available [other than those where any actionable claim or enforceable right in
\nrespect of such brand name has been foregone voluntarily], subject to the conditions as
\nin the ANNEXURE]”;
\n(iii) serial Nos. 3, 4, 5, 6 in column (1), and the entries relating thereto in columns (2) and (3) shall be omitted;
\n(iv) in serial No. 16 in column (1), for the entry in column (3), the entry “All goods [other than fresh or
\nchilled] and put up in unit container and, \u2014
\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
\n[other than those where any actionable cl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n[other than those where any actionable claim or enforceable right in respect of such brand name
\nhas been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be substituted;
\n(vii) in serial No. 27 in column (1), for the entry in column (3), the entry “Cashew nuts, whether or not
\nshelled or peeled,desiccated coconuts” shall be substituted;
\n(viii) in serial No. 30 in column (1), in the entry in column (3), after the words “shelled or peeled”, the words
\n“, 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
\n[other than those where any actionable claim or enforceable right in respect of such brand name
\nhas been foregone voluntarily], subject to the conditions as in the ANNEXURE”, shall be inserted;
\n(ix) in serial No. 58 in column (1), in the entry <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nunworked]”;
\n“111
\n60]
\n(xiv) in serial No. 91 in column (1), in column (3), the words, “khandsari sugar” shall be omitted;
\n(xv) in serial No. 92 in column (1), for the entry in column (3), the entry “Palmyra sugar, mishri, batasha,
\nbura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice
\nchikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets,
\ngajak, khaja, khajuli, anarsa” shall be substituted;
\n(xvi) in serial No. 100A in column (1), in column (3), after the words “Roasted Gram”, the words “, idli\/dosa
\nbatter, chutney powder” shall be inserted;
\n(xvii) for serial No. 111 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nshall be substituted, namely:-
\n2503
\nSulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur “;
\n(xviii) in serial No. 135 in column (<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthan leather of heading 4114
\nLeather further prepared after tanning or crusting, including parchment-dressed leather, of
\nsheep or lamb, without wool on, whether or not split, other than leather of heading 4114
\nLeather further prepared after tanning or crusting, including parchment-dressed leather, of
\nother animals, without wool or hair on, whether or not split, other than leather of heading
\n4114
\nChamois (including combination chamois) leather; patent leather and patent laminated leather;
\nmetallised leather
\nComposition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether
\nor not in rolls; parings and other waste of leather or of composition leather, not suitable for
\nthe manufacture of leather articles; leather dust, powder and flour”;
\n4
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017
\n[PART I
\n(xxii) after serial No. 218A in column (1), and the entries relating thereto in columns (2) and (3), <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nserial number and the entries shall be inserted, namely:\u2014
\n“224A
\n“225A
\n“230A
\n6309
\nWorn clothing and other worn articles; rags “;
\n(xxvi) after serial No. 225 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely:\u20ac\u2022
\n6815 Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content”;
\n(xxvii) after serial No. 230 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely:\u20ac\u2022
\n8407 10 00,
\n8411
\nAircraft engines”;
\n(xxviii) in serial No. 234A in column (1), for the entry in column (3),the entry “E-waste
\nExplanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in
\nSchedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338
\n(E) dated the 23rd March, 2016), <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“11
\n0402 91 10,
\n0402 99 20
\nCondensed milk” ;
\n5
\n“32A
\n32B
\n(iii) in serial No. 14 in column (1), in column (3), the words “and desiccated coconuts”, shall be omitted;
\n(iv) after serial No. 32 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial numbers and the entries shall be inserted, namely:\u20ac\u2022
\n1701 91, All goods, including refined sugar containing added flavouring or colouring matter, sugar
\n1701 99 cubes (other than those which attract 5% or nil GST)
\n1902
\nPasta, whether or not cooked or stuffed (with meat or other substances) or otherwise
\nprepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni;
\ncouscous, whether or not prepared”;
\n(v) in serial No. 43 in column (1), for the entry in column (3), the entry “Yeasts (active and inactive); other
\nsingle cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders”
\nshall be substituted;
\n(vi) for serial No. 44 i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“70
\n3215
\nAll Goods, including printing ink, writing or drawing ink and other inks, whether or not
\nconcentrated or solid, fountain pen ink, ball pen ink” ;
\n(xi) serial No. 71, 86, 87, 88 in column (1), and the entries relating thereto shall be omitted;
\n(xii) for serial Nos. 89, 90 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nshall be substituted, namely:-
\n“89
\n4202 22
\nHand bags and shopping bags, of cotton
\n20
\n90
\n4202 22
\nHand bags and shopping bags, of jute”;
\n30
\n(xiii) in serial No. 139 in column (1), in column (3), after the words “with rubber or plastics”, the brackets and
\nwords “[other than jute twine, coir cordage or ropes]” shall be inserted,
\n(xiv) serial No. 140 in column (1), and the entries relating thereto shall be omitted;
\n6
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017
\n[PART I
\n“171
\n“171B
\n(xv) in serial No. 141 in column (1), in column (3), after the words “specified or included”, the bracke<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbrackets and figures”; parts [8433 90 00]” shall be inserted;
\n(xxii) in serial No. 200 in column (1), in column (3), for the words “Sewing machines”, the words and figures
\n“Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially
\ndesigned for sewing machines; sewing machines needles and parts of sewing machines” shall be
\nsubstituted;
\n(xxiii) after serial No. 201 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely:\u20ac\u2022
\n“201A 8509
\n“207A
\n“215
\n“222A
\nWet grinder consisting of stone as a grinder” ;
\n(xxiv) after serial No. 207 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely:\u2014\u20ac\u2022
\n8710
\nTanks and other armoured fighting vehicles,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nserial number and the entries shall be inserted, namely:\u20ac\u2022
\n9403
\nFurniture wholly made of bamboo, cane or rattan” ;
\n(xxix) in serial No. 231 in column (1), in the entry in column (3), the words “fishing hooks”, shall be omitted;
\n(xxx) after serial No. 242 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial numbers and entries shall be inserted, namely: \u2014
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017
\n7
\n(1)
\n(2)
\n“243
\nAny
\nChapter
\n(3)
\nPermanent transfer of Intellectual Property (IP) right in respect of goods other than
\nInformation Technology software”;
\n(C) in Schedule III-9%,\u20ac\u2022
\n(i) serial No. 1 in column (1), and the entries relating thereto, shall be omitted;
\n(ii) serial No. 10 in column (1), and the entries relating thereto, shall be omitted;
\n(iii) in serial No. 12 in column (1), for the entry in column (3), the entry “Sugar confectionery [other than
\nmishri, batasha, bura, sakar, khadisa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5% by weight of cocoa calculated on a totally defatted basis not elsewhere
\nspecified or included [other than mixes and doughs for the preparation of
\nbakers' wares of heading 1905]”;
\n(vi) serial No. 14 in column (1), and the entries relating thereto, shall be omitted;
\n(vii) in serial No. 16 in column (1), for the entry in columns (2) and (3), the following entries shall be
\nsubstituted, namely:\u20ac\u2022
\n“1905
\nPastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa;
\ncommunion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing
\nwafers, rice paper and similar products [other than pizza bread, khakhra, plain chapatti
\nor roti, bread, rusks, toasted bread and similar toasted products”;
\n(viii) after serial No. 16 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely:
\n“16A
\n2101<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nserial numbers and the entries shall be inserted, namely:\u20ac\u2022
\n“26A
\n2515 12 20,
\n2515 12 90
\nMarble and travertine, other than blocks
\n26B
\n“30A
\n“57A
\n“3305
\n2516 12 00
\nGranite, other than blocks”;
\n(xiii) serial No. 27 in column (1), and the entries relating thereto, shall be omitted;
\n(xiv) in serial No. 30 in column (1), for the entry in column (3), the entry “Other slag and ash, including
\nseaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]”shall
\nbe substituted;
\n(xv) after serial No. 30 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely: \u2014
\n2706
\nTar distilled from other mineral tars, whether or not dehydrated or partially distilled,
\nincluding reconstituted tars”;
\n(xvi) in serial No. 33 in column (1), for the entry in column (3), the entry “<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nin similar forms or packings” shall be substituted;
\n(xix) serial No. 55 in column (1), and the entries relating thereto, shall be omitted;
\n(xx) after serial No. 57 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely: \u2014
\n3303
\nPerfumes and toilet waters”;
\n(xxi) in serial No. 58 in column (1), for the entry in columns (2) and (3), the following entries shall be
\nsubstituted, namely:\u20ac\u2022
\n“3304
\nBeauty or make-up preparations and preparations for the care of the skin (other than
\nmedicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations
\n[other than kajal, Kumkum, Bindi, Sindur, Alta]”;
\n(xxii) in serial No. 59 in column (1), for the entry in columns (2) and (3), the following entries shall be
\nsubstituted, namely:\u2014
\nPreparations for use on the hair”;
\n(xxiii) in serial No. 60 in column (1), for the entry in columns (2) and (3), th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsubstituted, namely:\u20ac\u2022
\n“3401
\nSoap; organic surface-active products and preparations for use as soap, in the form of bars,
\ncakes, moulded pieces or shapes, whether or not containing soap; organic surface active
\nproducts and preparations for washing the skin, in the form of liquid or cream and put up for
\nretail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated,
\ncoated or covered with soap or detergent”;
\n(xxvi) after serial No. 61 and the entries relating thereto, the following serial number and the entries shall be
\ninserted, namely: –
\n“61A
\n3402
\n61B
\n3403
\nOrganic surface-active agents (other than soap); surface-active preparations, washing
\npreparations (including auxiliary washing preparations) and cleaning preparations, whether
\nor not containing soap, other than those of heading 3401 [other than Sulphonated castor oil,
\nfish oil or sperm oil]
\nLubricating preparations (including cutting-oil preparatio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nserial number and the entries shall be inserted, namely: \u2013
\n3602
\nPrepared explosives, other than propellant powders; such as Industrial explosives”;
\n(xxix) after serial No. 72 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely: –
\n3604
\nFireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles”;
\n(xxx) after serial No. 73 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely: \u2014
\n10
\n10
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017
\n[PART I
\n“73A
\n3606
\nFerro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as
\nspecified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a
\nkind used for filling or refilling cigarette or similar lighters”<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3819
\n3820
\nHydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing
\nor containing less than 70% by weight of petroleum oils or oils obtained from bituminous
\nminerals
\nAnti-freezing preparations and prepared de-icing fluids”;
\n(xxxiv) after serial No. 104 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely: –
\n“104A
\n3918
\nFloor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or
\nceiling coverings of plastics”;
\n(xxxv) after serial No. 107 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely: –
\n“107A
\n3922
\nBaths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing
\ncisterns and similar sanitary ware of plastics”;
\n(xxxvi) in serial No. 111 in column (1), for t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrubber
\n123C
\n4201
\nSaddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle
\ncloths, saddle bags, dog coats and the like), of any material”;
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017
\n11
\n(xl) in serial No. 124 in column (1), for the entry in column (3), the entry “Trunks, suit-cases, vanity-cases,
\nexecutive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical
\ninstrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages
\nbags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases,
\ntobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and
\nsimilar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of
\npaperboard, or wholly or mainly co<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(xliv) in serial No. 133 in column (1), for the entry in column (3), the entry “Artificial fur and articles thereof”
\nshall be substituted;
\n(xlv) after serial No. 137 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial numbers and the entries shall be inserted, namely: –
\n“137A
\n4410
\n137B
\n4411
\nParticle board, Oriented Strand Board and similar board (for example, wafer board) of wood
\nor other ligneous materials, whether or not agglomerated with resins or other organic binding
\nsubstances, other than specified boards
\nFibre board of wood or other ligneous materials, whether or not bonded with resins or other
\norganic substances, other than specified boards
\nPlywood, veneered panels and similar laminated wood
\n137C
\n4412
\n137D
\n4413
\nDensified wood, in blocks, plates, strips, or profile shapes
\n137E
\n4414
\nWooden frames for paintings, photographs, mirrors or similar objects
\n137F
\n4418
\n137G
\n4421
\nBuilders' joinery and carpentry of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n12
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017
\n[PART I
\n(xlix) in serial No. 177 A in column (1), for the entry in columns (2) and (3), the following entries shall be
\nsubstituted, namely:\u20ac\u2022
\n“6702
\nArtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit”;
\n(1) after serial No. 177A in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial numbers and the entries shall be inserted, namely: \u20ac\u2022
\n“177B
\n6703
\n177C
\n6704
\n177D
\n6801
\n177E
\n6802
\n177F
\n6803
\nWool or other animal hair or other textile materials, prepared for use in making wigs or the
\nlike
\nWigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair
\nor of textile materials; articles of human hair not elsewhere specified or included
\nSetts, curbstones and flagstones, of natural stone (except slate)
\nW<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nchips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other
\nmineral binders
\nArticles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles
\nand similar articles, not ornamented”;
\n(lii) in serial No. 181 in column (1), for the entry in column (3), the entry “Articles of cement, of concrete or
\nof artificial stone, whether or not reinforced” shall be substituted;
\n(liii) after serial No. 182 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial numbers and the entries shall be inserted, namely: –
\n“182A
\n6812
\n182B
\n6813
\n182C
\n6814
\n182D
\n6815
\n182E
\n6901
\nFabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and
\nmagnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven
\nfabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of
\nheading 6811 or 6813
\nFriction material a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nserial numbers and the entries shall be inserted, namely: \u2014
\n“184A
\n184B
\n6904
\n6905
\nCeramic flooring blocks, support or filler tiles and the like
\nChimney-pots, cowls, chimney liners, architectural ornaments and other ceramic
\nconstructional goods”;
\n(lv) in serial No. 185 in column (1), for the entry in column (3), the entry “Ceramic pipes, conduits, guttering
\nand pipe fittings” shall be substituted;
\n(lvi) after serial No. 185 and the entries relating thereto, the following serial numbers and the entries shall be
\ninserted, namely:
\n“185A
\n6907
\n185B
\n6909
\n185C
\n6910
\n\u2014
\nCeramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or
\nnot on a backing; finishing ceramics
\nCeramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and
\nsimilar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a
\nkind used for the conveyance or packing of goods
\nCeramic sin<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n189E
\n7007
\nSafety glass, consisting of toughened (tempered) or laminated glass
\n189F
\n7008
\nMultiple-walled insulating units of glass
\n189G
\n7009
\nGlass mirrors, whether or not framed, including rear-view mirrors”;
\n(lviii) after serial No. 190 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely: \u2014
\n“190A 7011
\nGlass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings,
\nfor electric lamps, cathode-ray tubes or the like”;
\n(lix) after serial No. 191 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely: –
\n“191A 7014
\nSignalling glassware and optical elements of glass (other than those of heading 7015), not
\noptically worked”;
\n(lx) after serial No. 192 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ners and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene
\nburners, kerosene stoves and wood burning stoves of iron or steel]” shall be substituted;
\n(lxiii) after serial No. 235 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely: –
\n“235A
\n7322
\n“236A
\n“252A
\nRadiators for central heating, not electrically heated, and parts thereof, of iron or steel; air
\nheaters and hot air distributors (including distributors which can also distribute fresh or
\nconditioned air), not electrically heated, incorporating a motor-driven fan or blower, and
\nparts thereof, of iron or steel”;
\n(lxiv) after serial No. 236 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely: –
\n7324
\nSanitary ware and parts thereof,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“7610
\nAluminium structures (excluding prefabricated buildings of heading 9406) and parts of
\nstructures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing
\nframeworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and
\nthe like, prepared for use in structures”;
\n(lxxi) in serial No. 275 in column (1), for the entry in column (3), the entry “Stranded wires, cables, plaited
\nbands and the like, of aluminium, not electrically insulated” shall be substituted;
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017
\n15
\n“275A
\n(lxxii) after serial No. 275 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely: \u2014
\n7615
\nAll goods [other than table, kitchen or other household articles, of aluminium; Utensils]”;
\n(lxxiii) after serial No. 301 in column (1), and the entries relating thereto in columns (2) and (3), the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nclosers of base metal”;
\n(lxxvi) after serial No. 303A in column (1), and the entries relating thereto in columns (2) and (3), the follow-
\ning serial numbers and the entries shall be inserted, namely: \u2014
\n“303B
\n8303
\n303C
\n8304
\n303D
\n8305
\nArmoured or reinforced safes, strong-boxes and doors and safe deposit lockers for
\nstrong-rooms, cash or deed boxes and the like, of base metal
\nFiling cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands
\nand similar office or desk equipment, of base metal, other than office furniture of heading
\n9403
\nFittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags
\nand similar office articles, of base metal; staples in strips (for example, for offices,
\nupholstery, packaging), of base metal”;
\n(lxxvii) after serial No. 307 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsubstituted, namely:\u20ac\u2022
\n16
\n“8419
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017
\n[PART I
\nMachinery, plant or laboratory equipment, whether or not electrically heated (excluding
\nfurnaces, ovens and other equipment of heading 8514), for the treatment of materials by a
\nprocess involving a change of temperature such as heating, cooking, roasting, distilling,
\nrectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or
\ncooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or
\nstorage water heaters, non-electric [other than Solar water heater and system]”;
\n(lxxxi) in serial No. 324 in column (1), for the entry in column (3), the entry “Weighing machinery (excluding
\nbalances of a sensitivity of 5 centigrams or better), including weight operated counting or checking
\nmachines; weighing machine weights of all kinds” shall be substituted,
\n(lxxxii) in<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOther moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or
\nboring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs
\nand snow-blowers”;
\n(lxxxiv) in serial No. 335 in column (1), for the entry in column (3), the entry “Printing machinery used for
\nprinting by means of plates, cylinders and other printing components of heading 8442; other printers,
\ncopying machines and facsimile machines, whether or not combined; parts and accessories thereof” shall
\nbe substituted;
\n(lxxxv) in serial No. 361 in column (1), for the entry in column (3), the entry “Other office machines (for
\nexample, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers,
\ncoin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or
\nstapling machines) [other than Braille typewriters, electric or non-electric]” shall be substituted;
\n(lxxxvi) after ser<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsubstituted;
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017
\n17
\n“369B
\n(xc) after serial No. 369A in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely: \u20ac\u2022
\n8484
\nGaskets and similar joints of metal sheeting combined with other material or of two or more
\nlayers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition,
\nput up in pouches, envelopes or similar packings; mechanical seals”;
\n(xci) in serial No. 375 in column (1), for the entry in column (3), the entry “Electrical transformers, static
\nconverters (for example, rectifiers) and inductors” shall be substituted;
\n(xcii) after serial No. 376 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial numbers and the entries shall be inserted, namely: \u2014
\n“376A
\n8506
\n37<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nloudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not
\ncombined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-
\nfrequency electric amplifiers; electric sound amplifier set” shall be substituted;
\n(xcv) after serial No. 380 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely: –
\n8519
\nSound recording or reproducing apparatus”;
\n(xcvi) after serial No. 381 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely: –
\n“381A
\n8522
\nParts and accessories suitable for use solely or principally with the apparatus of headings
\n8519 or 8521”;
\n(xcvii) in serial No. 383 in column (1), for the entry in column (3), the entry “Closed-circuit television (CCTV),
\ntransmission apparatus for radio-broadcasting or television, whethe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nElectrical signalling, safety or traffic control equipment for railways, tramways, roads,
\ninland waterways, parking facilities, port installations or airfields (other than those of
\nheading 8608)
\nElectric sound or visual signalling apparatus (for example, bells, sirens, indicator panels,
\nburglar or fire alarms), other than those of heading 8512 or 8530″;
\n(c) after serial No. 388 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial numbers and the entries shall be inserted, namely: \u2014
\n8536
\n388B
\n8537
\nElectrical apparatus for switching or protecting electrical circuits, or for making connections
\nto or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs,
\nsockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding
\n1,000 volts connectors for optical fibres, optical fibre bundles or cables
\nBoards, panels, conso<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nLamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a
\nkind used for electrical purposes” shall be substituted,
\n(civ) after serial No. 397 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely: \u2013
\n“397A
\n8547
\nInsulating fittings for electrical machines, appliances or equipment, being fittings wholly of
\ninsulating material apart from any minor components of metal (for example, threaded
\nsockets) incorporated during moulding solely for the purposes of assembly, other than
\ninsulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined
\nwith insulating material”;
\n(cv) serial No. 410 in column (1), and the entries relating thereto, shall be omitted;
\n(cvi) in serial No. 411 in column (1), for the entry in column (3), the entry<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nenlargers and reducers
\nApparatus and equipment for photographic (including cinematographic) laboratories, not
\nspecified or included elsewhere in this Chapter; negatoscopes; projection screens
\nCompound optical microscopes, including those for photomicrography cinephotomicrography
\nor microprojection
\nMicroscopes other than optical microscopes; diffraction apparatus
\nLiquid crystal devices not constituting articles provided for more specifically in other
\nheadings; lasers, other than laser diodes; other optical appliances and instruments, not
\nspecified or included elsewhere in this Chapter
\nDirection finding compasses; other navigational instruments and appliances
\nSurveying (including photogrammetrical surveying), hydrographic, oceanographic,
\nhydrological, meteorological or geophysical instruments and appliances, excluding compasses;
\nrangefinders”;
\n(cviii) in serial No. 412 in column (1), for the entry in column (3), the entry “Balances of a sensitivity of 5 cg
\nor b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nprecious metal or of metal clad with precious metal
\nWrist-watches, pocket-watches and other watches, including stop watches, other than those
\nof heading 9101″;
\n(cxi) after serial No. 424 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely: –
\n“424A
\n9104
\nInstrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or
\nvessels”;
\n(cxii) after serial No. 425 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial numbers and the entries shall be inserted, namely: –
\n“425A
\n9106
\n–
\nTime of day recording apparatus and apparatus for measuring, recording or otherwise
\nindicating intervals of time, with clock or watch movement or with synchronous motor (for
\nexample, time-registers, time-recorders)
\n425B
\n9107
\nTime switches with clock or watch movement or with synchronous motor
\n425C
\n910<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nserial numbers and the entries shall be inserted, namely: \u2014
\n“429A
\n429B
\n429C 9202
\n429D 9205
\n9113
\n9201
\n429E
\n9206
\n00.00
\n429F
\n9207
\n429G
\n9208
\n429H
\n9209
\n“435A
\nWatch straps, watch bands and watch bracelets, and parts thereof”;
\nPianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments
\nOther string musical instruments (for example, guitars, violins, harps)
\nWind musical instruments (for example, keyboard pipe organs, accordions, clarinets,
\ntrumpets, bagpipes), other than fairground organs and mechanical street organs
\nPercussion musical instruments (for example, drums, xylophones, cymbols, castanets,
\nmaracas)
\nMusical instruments, the sound of which is produced, or must be amplified, electrically
\n(for example, organs, guitars, accordions)
\nMusical boxes, fairground organs, mechanical street organs, mechanical singing birds,
\nmusical saws and other musical instruments not f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pil-
\nlows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics,
\nwhether or not covered [other than coir products (except coir mattresses), products wholly made of
\nquilted textile materials and cotton quilts]” shall be substituted;
\n(cxxi) after serial No. 438 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely: –
\nPART I
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017
\n21
\n“438A
\n9405
\n“440A
\nLamps and lighting fittings including searchlights and spotlights and parts thereof, not
\nelsewhere specified or included; illuminated signs, illuminated name-plates and the like,
\nhaving a permanently fixed light source, and parts thereof not elsewhere specified or
\nincluded [other than kerosene pressure lanter<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntravelling circuses and travelling menageries]
\nWorked vegetable or mineral carving material and articles of these materials moulded or
\ncarved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes,
\nand other moulded or carved articles, not elsewhere specified or included; worked, unhardened
\ngelatin (except gelatin of heading 3503) and articles of unhardened gelatin”;
\n(cxxv) after serial No. 448 in column (1), and the entries relating thereto in columns (2) and (3), the following
\nserial number and the entries shall be inserted, namely: \u2014
\n“448A
\n9611
\nDate, sealing or numbering stamps, and the like (including devices for printing or
\nembossing labels), designed for operating in the hand; hand-operated composing sticks
\nand hand printing sets incorporating such composing sticks”;
\n(cxxvi) in serial No. 449A in column (1), for the entry in column no. 3, the entry “Cig<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n41, 42, 43, 44, 45 in column (1), and the entries relating thereto, shall be omitted;
\n22
\n22
\nTHE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017
\n[PART I
\n(ii) in serial No. 46 in column (1), in column (3), after the words in the brackets, “and Rear Tractor tyres”,
\nthe words “rear tractor tyres; and of a kind used on aircraft”, shall be added;
\n(iii) serial 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,
\n73, 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,
\n102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113 in column (1), and the entries relating thereto, shall
\nbe omitted;
\n(iv) in serial No. 114 in column (1), for the entry in column (3), the entry “Spark-ignition reciprocating or
\nrotary internal combustion piston engine [other than aircraft engines]” shall be substituted;
\n(v) in serial No. 117 in column (1), in column (3),<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(x) serial Nos. 144, 145, 147, 148, 149, 150 in column (1), and the entries relating thereto, shall be omitted;
\n(xi) in serial No. 151 in column (1), for the entry in column (3), the entry “Digital cameras and video camera
\nrecorders [other than CCTV]” shall be substituted;
\n(xii) serial Nos. 152, 153 in column (1), and the entries relating thereto, shall be omitted;
\n(xiii) in serial No. 154 in column (1), in column (3), after the words and figures in the brackets “not exceeding
\n20 inches”, the words ” ; and set top box for television” shall be added,
\n(xiv) serial Nos. 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182, 183, 184, 185, 186,
\n187, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207,
\n208, 209, 211, 212, 213, 214 in column (1), and the entries relating thereto, shall be omitted;
\n(xv) serial Nos. 216, 217, 218, 220, 221, 222, 225, 226 in column (1), and the entr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n