GST – Tamil Nadu Goods and Services Tax Act, 2017 – Rates of the State tax on goods – Amendments – Notification – Issued
G.O. (Ms) No. 157 Dated:- 14-11-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
\nG.O. (Ms) No. 157
\nDated: 14.11.2017
\nAippasi- 28
\nThiruvalluvar Aandu, 2048
\nNOTIFICATION
\nIn exercise of the powers conferred by sub-section (1) of section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following amendments to the Commercial Taxes and Registration Department Notification No.II (2)\/CTR\/532 (d-4)\/2017, published at pages 3-68 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June, 2017, namely:-
\nAMENDMENTS
\nIn the said notification-
\n(A) in Schedule I- 2.5%,-
\n(i) for S. No. 1 and the entries relating thereto, the following shall be su<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in the ANNEXURE]” ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n me 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; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n(B) in Schedule II-6%,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hether or not concentrated or solid, fountain pen ink, ball pen ink” ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n gar confectionery [other than mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets and gajak]” ,shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e extracts, essences or concentrates or with a basis of coffee”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoopbatti, dhoop, sambhrani]”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404″; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eum oils or oils obtained from bituminous minerals = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, 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; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or other organic substances, other than specified boards = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ts, curbstones and flagstones, of natural stone (except slate) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s, 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 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 189 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r or foam glass in blocks, panels, plates, shells or similar forms”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n“7419 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n al; automatic door closers of base metal”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 thanSolar water heater and system]”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , static converters (for example, rectifiers) and inductors” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on (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; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517″; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rs, control panels and desks, screens, examinations or treatment tables, chairs and the like = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y “Clock cases and cases of a similar type for other goods of this chapter, and parts thereof” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d 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”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GST – Tamil Nadu Goods and Services Tax Act, 2017 – Rates of the State tax on goods – Amendments – Notification – IssuedG.O. (Ms) No. 157 Dated:- 14-11-2017 Tamil Nadu SGSTGST – StatesTamil Nadu SGSTTamil Nadu SGSTCOMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 157 Dated: 14.11.2017 Aippasi- 28 Thiruvalluvar Aandu, 2048 NOTIFICATION … Continue reading “GST – Tamil Nadu Goods and Services Tax Act, 2017 – Rates of the State tax on goods – Amendments – Notification – Issued”<\/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-9996","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9996","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=9996"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9996\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9996"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9996"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9996"}],"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] andput 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 right in respect of such brand name has been foregone voluntarily], subject to the conditions as in t<\/p>\n
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\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
\nHop 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 50, 1404 9060]
\nVegetable products not elsewhere specified or included such as, Cotton linters, Soap n<\/p>\n
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\n(ix) after S. No. 156 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
\n“156A
\n2621
\nFly Ash”;
\n(xx) for S. No. 189 and the entries relating thereto, the following shall be substituted, namely:-
\n“189
\n4011 30 00
\nNew 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
\n4107
\nLeather 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
\n197B
\n4112
\nLeather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wo<\/p>\n
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\n(xxiii) after S. No. 219A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
\n“219AA
\n5806
\nNarrow 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]
\nOther 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, namely:-
\n“225A
\n6815
\nFly ash bricks or fly ash aggregate with 90 percent or more fly ash content”;
\n(xxvii) after S. No. 230 and the entrie<\/p>\n
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\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
\nAll goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST)
\n32B
\n1902
\nPasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared” ;
\n(v) in S. No. 43, for the entry in column (3), the entry “Yeasts (active and inactive); other single cell micro-organisms, dead (but no<\/p>\n
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\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
\n90
\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 omitted;
\n(xvii) for S. No. 171 and the entries relating thereto, the following shall be substituted, namely:-
\n“171
\n63[other than 6309]
\nOther made up textile articles, sets of<\/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
\nTanks 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
\nFrames 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 “[other than goggles for correcting vision]” shall be inserted;
\n(xxvii) in S. No. 221, for the entry in column (3) ,the entry “Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or i<\/p>\n
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\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
\n12B
\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 [other than 1901 20 00]
\nMalt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of h<\/p>\n
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\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 and similar 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 following serial numbers and the entries shall be inserted, namely: –
\n“26A
\n2515 12 20, 2515 12 90
\nMarble and travertine, other than blocks
\n26B
\n2516 12 00
\nGranite, other than blocks”;
\n(xiii) S. No. 27, and the ent<\/p>\n
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\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 inserted, namely: –
\n“57A
\n3303
\nPerfumes and toilet waters”;
\n(xxi) in S. No. 58, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
\n“3304
\nBeauty or make-up preparations and preparation<\/p>\n
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\n(xxv) in S. No. 61, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
\n“3401
\nSoap; 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 entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n“61A
\n3402
\nOrganic surface-active agents (other than soap); surface active preparations, washing preparations (including auxiliary washing prepa<\/p>\n
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\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
\nPrepared 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
\nFireworks, 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
\nFerro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters”;
\n(xxxi) after S. No. 89 and the ent<\/p>\n
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\n94B
\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
\nFloor 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
\nBaths, 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 entry “Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]” shall be substituted;
\n(xxxvii) after S. No. 121 and the entries relating thereto, the following seri<\/p>\n
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\n(xli) after S. No. 124 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
\n“124A
\n4203
\nArticles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports]
\n124B
\n4205
\nOther articles of leather or of composition leather
\n124C
\n4206
\nArticl<\/p>\n
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\n137C
\n4412
\nPlywood, veneered panels and similar laminated wood
\n137D
\n4413
\nDensified wood, in blocks, plates, strips, or profile shapes
\n137E
\n4414
\nWooden frames for paintings, photographs, mirrors or similar objects
\n137F
\n4418
\nBuilders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
\n137G
\n4421
\nWood 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, namely: –
\n“150A
\n4814
\nWall paper and similar wall coverings; window transparencies of paper”;
\n(xlvii) after S. No. 153 and the entries relating thereto, the following serial number and the entry shall be inserted, namely: –
\n“153A
\n4819 20
\nCartons, boxes and cases of non-corrugated paper or pa<\/p>\n
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\n177E
\n6802
\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]
\n177F
\n6803
\nWorked slate and articles of slate or of agglomerated slate”;
\n(li) after S. No. 180 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
\n“180A
\n6807
\nArticles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)
\n180B
\n6808
\nPanels, boards, tiles, blocks and similar articles of vegetabl<\/p>\n
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\n182C
\n6814
\nWorked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials
\n182D
\n6815
\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]
\n182E
\n6901
\nBlocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths”;
\n(liv) after S. No. 184 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
\n“184A
\n6904
\nCeramic flooring blocks, support or filler tiles and<\/p>\n
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\n“189A
\n7003
\nCast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
\n189B
\n7004
\nDrawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
\n189C
\n7005
\nFloat glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
\n189D
\n7006 00 00
\nGlass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials
\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 S<\/p>\n
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\n(lxi) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n“195A
\n7020
\nOther 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, gasrings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]” shall be substituted;
\n(lxiii) after S. No. 235 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n“235A
\n7322
\nRadiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heater<\/p>\n
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\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
\nAluminium 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 column (3), the entry “Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated” shall be substituted;
\n(lxxii) after S. No. 275 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n“275A
\n7615
\nAll goods [other than table, kitchen or other household articles, of aluminium; Utensils]”;
\n(lxx<\/p>\n
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\n(lxxvi) after S. No. 303A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
\n“303B
\n8303
\nArmoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal
\n303C
\n8304
\nFiling 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 303D 8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal”;
\n(lxxvii) after S. No. 307 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n“307A
\n8310
\nSign-plates, name-plates, address-plates and similar plates, numbers, lett<\/p>\n
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\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 checking machines; weighing machine weights of all kinds” shall be substituted;
\n(lxxxii) in S. No. 325, for the entry in column (3), the entry “Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than an<\/p>\n
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\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 the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n“364A
\n8476
\nAutomatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines”;
\n(lxxxvii) after S. No. 365 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n“365A
\n8478
\nMachinery for preparing or <\/p>\n
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\n(xcii) after S. No. 376 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
\n“376A
\n8506
\nPrimary cells and primary batteries
\n376B
\n8512
\nElectrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
\n376C
\n8513
\nPortable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512”;
\n(xciii) in S. No. 379, for the entry in column (3), the entry “Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other<\/p>\n
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\n(xcviii) after S. No. 383 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
\n“383A
\n8526
\nRadar apparatus, radio navigational aid apparatus and radio remote control apparatus
\n383B
\n8527
\nReception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock”;
\n(xcix) after S. No. 384 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
\n“384A
\n8529
\nParts suitable for use solely or principally with the apparatus of headings 8525 to 8528
\n384B
\n8530
\nElectrical signalling, safety or traffic control equ<\/p>\n
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\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) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors” shall be substituted;
\n(ciii) in S. No. 396, for the entry in column (3), the entry “Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrica<\/p>\n
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\n411B
\n9006
\nPhotographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539
\n411C
\n9007
\nCinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
\n411D
\n9008
\nImage projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
\n411E
\n9010
\nApparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens
\n411F
\n9011
\nCompound optical microscopes, including those for photomicrography cine photomicrography or micro-projection
\n411G
\n9012
\nMicroscopes other than optical microscopes; diffraction apparatus
\n411H
\n9013
\nLiquid crystal devices not constituting articles provided for more speci<\/p>\n
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\n413B
\n9023
\nInstruments, 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
\n9101
\nWrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
\n423B
\n9102
\nWrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101”;
\n(cxi) after S. No. 424 and the entries relating thereto, the following serial 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 vessels”;
\n(cxii) after S. No. 425 and the entries relating thereto, the following serial numbers and the ent<\/p>\n
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\n(cxvii) after S. No. 429 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
\n“429A
\n9113
\nWatch straps, watch bands and watch bracelets, and parts thereof”;
\n429B
\n9201
\nPianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments
\n429C
\n9202
\nOther string musical instruments (for example, guitars, violins, harps)
\n429D
\n9205
\nWind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
\n429E
\n9206 00 00
\nPercussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas)
\n429F
\n9207
\nMusical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
\n429G
\n9208
\nMusical boxes, fairground organs, m<\/p>\n
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\n(cxxi) after S. No. 438 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n“438A
\n9405
\nLamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney,<\/p>\n
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\n(cxxv) after S. No. 448 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
\n“448A
\n9611
\nDate, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks”;
\n(cxxvi) in S. No. 449A, for the entry in column no. 3, the entry “Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks” shall be substituted;
\n(cxxvii) after S. No. 449A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
\n“449B
\n9617<\/p>\n
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\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 words, figures and brackets “concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]” shall be omitted;
\n(vi) S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries relating thereto, shall be omitted;
\n(vii) in S.No. 135, for the entry in column (3), the entry “Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels a<\/p>\n
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\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 with precious metal”, the words and brackets “of metal clad with precious metal[other than bangles of lac\/shellac]”, shall be substituted;
\n(F) in the explanation, in clause (ii), for sub-clause (b), the following shall be substituted, namely:-
\n“(b) The phrase “registered brand name” means,-
\n(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;
\n(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);
\n(C) a b<\/p>\n
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