TaxTMI 
TaxTMI 
TaxTMI 
SGST Rate Schedule of goods notified.
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.... (3) of the said Schedules, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules. ============= Document 1 Registered No. WB/SC-247 Kolkata The सतà¥à¤¯à¤®à¥‡à¤µ जयते Extraordinary Published by Authority No. WB(Part-I)/2017/SAR-371 Gazette ASADHA 07] WEDNESDAY, JUNE 28, 2017 [SAKA 1939 PART I-Orders and Notifications by the Governor of West Bengal, the High Court, Government Treasury, etc. No. 1125-F.T. GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1/2017-State Tax (Rate) Dated Howrah, the 28th day of June, 2017 In exercise of the powers conferred by sub-section (1) of section 9 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notify the rate of the State tax of (i) 2.5 per cent. in respect of goods specified in Schedule I, (ii) 6 per cent. in respect of goods specified in Schedule II, (iii) 9 per cent. in respect of goods specified in Schedule III, (iv) 14 per cent. ....
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....r than condensed milk] Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included Chena or paneer put up in unit container and bearing a registered brand name Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. Natural honey, put up in unit container and bearing a registered brand name Edible products of animal origin, not elsewhere specified or included Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. Skins and other parts of ....
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....water, frozen, whether or not containing added sugar or other sweetening matter Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] Tea, whether or not flavoured [other than unprocessed green leaves of tea] Maté Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta Vanilla Cinnamon and cinnamon-tree flowers Cloves (whole fruit, cloves and stems) 4 Sl. No. THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 [PART I Chapter/ Heading / Sub-heading/Tariff item Description of Goods (3) (1) (2) 42. 43. 0908 0909 44. 45. 0910 [other than 0910 11 10, 0910 30 10] 10 46. 1001 47. 1002 48. 1003 49. 1004 50. 1005 51. 1006 52. 100....
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.... other than of seed quality. Copra other than of seed quality PART I Sl. No. THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 5 Chapter/ Heading / Sub-heading / Tariff item Description of Goods (3) (1) (2) 67. 1204 68. 1205 69. 1206 70. 1207 71. 1208 72. 1210 73. 1211 74. 1212 75. 1301 76. 1301 77. 1401 78. 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50] 79. 1507 80. 1508 81. 1509 62 82. 1510 83. 1511 84. 1512 Linseed, whether or not broken other than of seed quality. Rape or colza seeds, whether or not broken other than of seed quality. Sunflower seeds, whether or not broken other than of seed quality Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, other than of seed quality Flour and meals of oil seeds or oleaginous fruits, other than those of mustard Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin Plants and parts of plants (including seeds and fruits), of a kind used pr....
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....ly modified. Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 Beet sugar, cane sugar, khandsari sugar Palmyra sugar Cocoa beans whole or broken, raw or roasted Cocoa shells, husks, skins and other cocoa waste Cocoa paste whether or not de-fatted Mixes and doughs for the preparation of bread, pastry and other baker's wares Seviyan (vermicelli) Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) Pizza bread Rusks, ....
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....ly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. Kaolin and other kaolinic clays, whether or not calcined. Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. Chalk. Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816. Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less. Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated. Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. Ecaussine and other calcareous monumental or building stone; alabaster [other than marble and travertine] Porphyry, basalt, sandstone and other monumental or building stone, whether or not....
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....ings and other waste from the manufacture of iron or steel; slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds; other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste] Iron ores and concentrates, including roasted iron pyrites Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. Copper ores and concentrates. Nickel ores and concentrates. Cobalt ores and concentrates. 141. 2603 142. 2604 143. 2605 144. 2606 Aluminium ores and concentrates. 145. 2607 Lead ores and concentrates. 146. 2608 Zinc ores and concentrates. 147. 2609 Tin ores and concentrates. 148. 2610 Chromium ores and concentrates. PART I Sl. No. THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 9 Chapter/ Heading / Sub-heading / Tariff item Description of Goods (3) (1) (2) 149. 2611 150. 2612 151. 2613 152. 2614 153. 2615 154. 2616 155. 2617 156. 2618 157. 27 158. 2701 159. 2702 160. 2703 161. 2704 162. 2705 163. 164. 165. 270....
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....ions manufactured from the bulk drugs specified in List 2 appended to this Schedule All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name Wattle extract, quebracho extract, chestnut extract Enzymatic preparations for pre-tanning Agarbatti Sulphonated castor oil, fish oil or sperm oil Handmade safety matchesExplanation.- For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: -(i) frame filling; (ii) dipping of splints in the composition for match heads; (iii) filling of boxes with matches; (iv) pasting of labels on match boxes, veneers or cardboards; (v) packaging Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip Toy balloons made of natural rubber latex Pneumatic tyres or inner tubes, of rubber, of a kind used on / in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws Erasers Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, ....
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....w and waste of these fibres (including yarn waste and garneted stock) All goods [other than coconut coir fibre] including yarn of flax, jute, other textile bast fibres, other vegetable textile fibres; paper yarn Woven fabrics of other vegetable textile fibres, paper yarn Woven fabrics of manmade textile materials Woven fabrics of manmade staple fibres Coir mats, matting and floor covering Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai Knitted or crocheted fabrics [All goods] Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece Other made up textile articles, sets, worn clothing and worn textile articles and rags, of sale value not exceeding Rs. 1000 per piece Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself. Bricks of fossil meals or similar siliceous earths Building bricks Earthen or....
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....otherwise mechanically propelled Other aircraft (for example, helicopters, aeroplanes), other than those for personal use. Parts of goods of heading 8802 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods Fishing vessels; factory ships and other vessels for processing or preserving fishery products Tugs and pusher craft Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms Other vessels, including warships and lifeboats other than rowing boats Other floating structures (for example, rafts, tanks, coffer-dams, landing- stages, buoys and beacons) PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 13 Sl. No. Chapter/ Heading / Description of Goods Sub-heading/Tariff item (2) Any chapter 90 (1) 252. 253. 254. 255. 90 or 84 256. 90 or any other Chapter 90 or any other Chapter 257. 90 or any other Chapter 258. 9405 50 31 259. 9405 91 00, 9405 92 00 or 9405 99 00 260. 261. 9603 10 00 9704 262. 9705 263. 9804 (3)....
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....ial amino acids (55) Pergolide (56) Kit for bedside assay of Troponin-T PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 15 (57) Solution for storing, transporting, flushing donor organs for transplant (58) Miltefosine (59) Milrinone Lactate (60) Methoxy Isobutile Isonitrile (MIBI) (61) Haemophilus Influenzae Type b Vaccine (62) Mycophenolate Sodium (63) Verteporfin (64) Daclizumab (65) Ganciclovir (66) Drotrecoginalfa (activated) (67) Eptacogalfa activated recombinant coagulation factor VIIa (68) Muromonab CD3 (69) Japanese encephalitis vaccine (70) Valganciclovir (71) Low molecular weight heparin (72) Efavirenz (73) Emtricitabine; (74) Azathioprine; (75) Antinomycin D; (76) Cytosine Arabinoside (Cytarabine); (77) Vinblastine Sulphate (78) Vincristine; (79) Eurocollins Solution; (80) Everolimus tablets/dispersible tablets; (81) Poractantalfa (82) Troponin-I whole blood test kit; (83) Blower/mister kit for beating heart surgery; (84) Fluoro Enzyme Immunoassay Diagnostic kits. (85) Tablet Telbivudine (86) Injection Exenatide (87) DTaP-IPV-Hib or PRP-T combined Vaccine (88) Pneumococcal-7Valent Conjugate Vaccine (DiphtheriaCRM197Protein) ....
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.... (160) Fludarabine Phosphate (161) Foetal Bovine Serum (FBS) (162) Gadolinium DTPA Dimeglumine (163) Gallium Citrate (164) Gasgangrene Anti-Toxin Serum (165) Goserlin Acetate (166) Hepatitis B Immunoglobulin (167) Hexamethylmelamine (168) Hydralazine (169) Idarubicine (170) Idoxuridine (171) Immunoassay kit for blood Fibrinogen degradation product for direct estimation for diagnostic test in D.I.C. (172) Inactivated rabies vaccine[Human diploid cell] (173) Inactivated rabies vaccine[Vero-cell] (174) Intravenous amino acids (175) Intravenous Fat Emulsion (176) Iopamidol (177) Iohexol (a) Indium(III) inbleomycin (b) Indium113 Sterile generator and elution accessories (c) Indium113 in brain scanning kit (d) Indium113 in liver scanning kit (178) Iscador, CLIA diagnostic kits (179) Levodopa with benserazine (180) Lenograstim (181) Meningococcoal A and C combined vaccine with diluant solvent (182) Methicillin 18 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 [PART I (183) Metrizamide Inj with diluant (184) Monocomponent insulins (185) Mycophenolate mofetil (186) Normal Human plasma (187) Normal Human immunoglobulin (188) Nuclear magnetic resonance co....
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....Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers (3) Canes, Electronic aids like the Sonic Guide 20 20 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 (4) Optical, Environmental Sensors [PARTI (5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator (6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Com- passes and Spar Wheels (7) Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks (8) Drafting, Drawing aids, tactile displays (9) Specially adapted clocks and watches (B) (1) Orthopaedic appliances falling under heading No. 90.21 of the First Schedule (2) Wheel chairs falling under heading No. 87.13 of the First Schedule (C) Artificial electronic larynx and spares thereof (D) Artificial electronic ear (Cochlear implant) (E) (1) Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers (2) Equipment for the m....
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....ed, in brine, dried or smoked, put up in unit containers Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads Cheese Brazil nuts, dried, whether or not shelled or peeled Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.) [other than dried areca nuts] Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 Starches; inulin Pig fats (including lard) and poultry fat, other than that of heading 0209 or 1503 Fats of bovine animals, sheep or goats, other than those of heading 1503 Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified Wool gre....
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....d) Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof Yeasts and prepared baking powders Sauces and preparations therefor [other than Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasoning Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form 47. 2202 90 10 Soya milk drinks 48. 2202....
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....s or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes Pharmaceutical goods specified in Note to this Chapter [i.e. Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not absorbable; Waste pharmaceuticals] [other than contraceptives] Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 24 24 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 [PART I Sl. No. (1) 67. Chapter/ Heading / Sub-heading / Tariff item (2) 3103 68. 3104 69. 3105 70. 3215 71. 3215 72. 3306 10 10 73. 3307 41 00 74. 29, 30, 3302 75. 3406 76. 3701 77. 3705 78. 3706 78 Description of Goods (3) Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers Mineral or chemical fertilisers, potassic, other than those which are clearly not to be us....
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....fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour Gloves specially designed for use in sports The following goods, namely:-― a. Cement Bonded Particle Board; b. Jute Particle Board; c. Rice Husk Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board h. Particle/fibre board manufactured from agricultural crop residues Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like Wood wool; wood flour Railway or tramway sleepers (cross-ties) of wood Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints] Packing cases, boxes, cra....
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....rom recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material Recovered (waste and scrap) paper or paperboard Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; hand-made paper and paperboard Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter Greaseproof papers Glassine papers Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorgan....
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....ted Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included 28 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 [PART I Sl. No. (1) 142. Chapter/ Heading / Sub-heading / Tariff item (2) ....
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....ike [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai] Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 29 Sl. No. (1) 158. Chapter/ Heading / Sub-heading / Tariff item (2) 5901 159. 5902 160. 5903 161. 5904 162. 5905 163. 5906 164. 5907 165. 5908 166. 5909 167. 5910 168. 5911 169. 61 170. 62 171. 63 172. 6601 Description of Goods (3) Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 Linoleum, whether or not cut to shape; floor coverings consisting of a coating ....
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.... Sub-heading / Tariff item (1) 173. (2) 6602 174. 6603 175. 6701 176. 68 177. 6815 178. 7015 10 179. 7020 7310 or 7326 180. 181. 7317 182. 7319 183. 7321 184. 7323 185. 7418 186. 7615 187. 8211 188. 8214 189. 8215 190. 8401 191. 8408 192. 8413 8414 20 10 193. 194. 8414 20 20 195. 8414 90 12 196. 8432 197. 8433 198. 8434 199. 8436 200. 8452 Walking-sticks, seat-sticks, whips, riding-crops and the like Parts, trimmings and accessories of articles of heading 6601 or 6602 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes) Sand lime bricks Fly ash bricks and fly ash blocks Glasses for corrective spectacles and flint buttons Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners Animal shoe nails Sewing needles Kerosene burners, kerosene stoves and wood burning stoves of iron or steel Table, kitchen or other household articles of iron & steel; Utensils Table, kitchen or ot....
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....nd other cycles (including delivery tricycles), not motorised Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of 8712 Self-loading or self-unloading trailers for agricultural purposes Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles Blood glucose monitoring system (Glucometer) and test strips Patent Ductus Arteriousus / Atrial Septal Defect occlusion device Contact lenses; Spectacle lenses Intraocular lens Spectacles, corrective Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments Mechano-therapy appliances; massage apparatus; psychological aptitude- testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters Orthopaedic appl....
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....al Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest [other than numismatic coins] Antiques of an age exceeding one hundred years Other Drugs and medicines intended for personal use Lottery run by State Governments Explanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the West Bengal Goods and Services Tax Ordinance, 2017 shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation 2.- (1) "Lottery run by State Governments†means a lottery not allowed to be sold in any state other than the organising state. (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010. PART I Sl. No. THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 Chapter/ Heading / Sub-heading/Tariff item (2) Schedule III - 9% Description of Goods (3) 33 (1) 1. 0402 91 10, 0402 99 20 2. 1107 3. 1302 1404 90 50 4....
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....nts and mixed seasoning Soups and broths and preparations therefor; homogenised composite food preparations 34 =4 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 [PART I Sl. No. Chapter/ Heading / Sub-heading / Tariff item (2) (1) 22. 2105 00 00 23. 24. 24 25. 26. 27. 28. 2106 2201 2207 2209 2503 00 10 2619 29. 2620 30. 2621 31. 2707 32. 33. 34. 34 55 35. 36 2708 2710 2711 2712 2713 36. 37. 2714 38. 2715 Description of Goods (3) Ice cream and other edible ice, whether or not containing cocoa All kinds of food mixes including instant food mixes, soft drink concentrates, Sharbat, Betel nut product known as "Supariâ€, Sterilized or pasteurized millstone, ready to eat packaged food and milk containing edible nuts with sugar or other ingredients, Diabetic foods; [other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form] Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured Ethyl alcohol and other spirits, denatured, of any strength Vinegar and substitutes for vinegar obtained from ....
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....44. 3104 45. 3105 46. 3201 47. 48. 49. 3202 3203 3204 50. 3205 51. 3206 52. 3207 53. 54. 3211 00 00 3212 55. 3215 Description of Goods (3) All inorganic chemicals [other than those specified in the Schedule for exempted goods or other Rate Schedules for goods] All organic chemicals other than giberellic acid Nicotine polacrilex gum Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (other than Wattle extract, quebracho extract, chestnut extract) Synthetic organic tanning substances; inorganic tanning substances; tan....
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....an those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages; such as Synthetic perfumery compounds [other than Menthol and menthol crystals, Peppermint (Mentha Oil), Fractionated / de-terpenated mentha oil (DTMO), De-mentholised oil (DMO), Spearmint oil, Mentha piperita oil] Kajal pencil sticks Hair oil Dentifices Toothpaste 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 Artificial waxes and prepared waxes Preparations known as “dental wax†or as “dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sul....
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.... photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures Activated carbon; activated natural mineral products; animal black, including spent animal black Tall oil, whether or not refined Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha- terpineol as the main constituent Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch Insecticides, rodenticides, fungi....
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.... containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms Ion exchangers based on polymers of headings 3901 to 3913, in primary forms Waste, parings and scrap, of plastics PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 39 Sl. No. (1) 103. Chapter/ Heading / Sub-heading / Tariff item (2) 3916 104. 3917 105. 3919 106. 3920 107. 3921 108. 3923 109. 3924 110. 3925 111. 3926 112. 4002 113. 4003 114. 4004 115. 4005 116. 4006 117. 4....
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....), Rubber contraceptives, female (diaphragms), such as cervical caps] Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves] 40 40 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 [PART I Sl. No. Chapter/ Heading / Sub-heading/Tariff item (1) 124. (2) 4202 125. 4202 12 10 126. 4202 22 10 127. 4202 22 20 128. 4202 22 30 129. 4202 22 40 130. 4202 29 10 131. 4301 132. 4302 133. 4304 134. 4403 135. 4407 136. 4408 137. 4409 44 or any Chapter 138. 44 or any Chapter 139. 140. 141. 142. 4502 4419 4501 143. 4503 144. 4504 145. 4803 146. 4806 [Except 4806 20 00, 4806 40 10] Description of Goods (3) School satchels and bags other than of leather or composition leather Toilet cases Hand bags and shopping bags, of artificial plastic material Hand bags and shopping bags, of cotton Hand bags and shopping bags, of jute Vanity bags Handbags of other materials excluding wicker work or basket work Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw....
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....), whether or not printed, in rolls or sheets Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other than aseptic packaging paper] Filter blocks, slabs and plates, of paper pulp Cigarette paper, whether or not cut to size or in the form of booklets or tubes Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks] Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes,....
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....oles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed Other headgear, whether or not lined or trimmed Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated nllatural or artificial abrasives, or of ceramics, with or....
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....h glasses Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated Imitation pearls, imitation precious or semi-precious stones and similar glass small wares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp- worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) Pig iron and spiegeleisen in pigs, blocks or other primary forms Ferro-alloys Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms Ferrous waste and scrap; remelting scrap ingots of iron or steel Granules and powders, of pig iron, spiegeleisen, iron or steel Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) Semi-finished products of iron or non-alloy steel All flat-rolled products of iron or non-alloy steel 44 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 ....
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.... transmission towers] Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 3001, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 45 Sl. No. (1) 224. Chapter/ Heading / Sub-heading / Tariff item (2) 7310 225. 7311 226. 7312 227. 7313 228. 7314 229. 7315 230. 7316 231. 7317 232. 7318 233. 7319 234. 7320 235. 7321 236. 7323 237. 7325 238. 7326 Description of Goods (3) Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 1, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment Containers for compressed or liquefied gas, of iron or steel Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron ....
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....per powders and flakes Copper bars, rods and profiles Copper wire Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm Copper foils Copper tubes and pipes Copper tube or pipe fittings (for example, couplings, elbows, sleeves) Stranded wires and cables Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper Metal castings Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy Unwrought nickel 255. 7502 256. 7503 Nickel waste and scrap 257. 7504 Nickel powders and flakes 258. 7505 259. 7506 260. 7507 261. 7508 262. 7601 263. 7602 264. 7603 265. 7604 266. 7605 267. 7606 268. 7607 269. 270. 271. 7608 7609 7610 [Except 7610 10 00] Nickel bars, rods, profiles and wire Nickel plates, sheets, strip and foil Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) Other articles of nickel Aluminium alloys; such as Ingots, Billets, Wire-ba....
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....e, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap Cermets and articles thereof, including waste and scrap Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale 48 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 [PART I Sl. No. (1) 298. Chapter/ Heading / Sub-heading / Tariff item (2) 8207 8208 8209 299. 300. 301. 8210 00 ....
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....ading 8402 Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers Steam turbines and other vapour turbines Hydraulic turbines, water wheels, and regulators therefor 314. 8406 315. 8410 316. 8411 Turbo-jets, turbo-propellers and other gas turbines - turbo-jets PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 49 Sl. No. (1) 317. Chapter/ Heading / Sub-heading / Tariff item (2) 8412 318. 8416 319. 8417 320. 8419 20 321. 8420 322. 323. 324. 325. 8421 8422 20 00, 8422 30 00, 8422 40 00, 8522 90 [other than 8422 11 00, 8422 19 00] 8423 8424 326. 8425 327. 8426 328. 8431 329. 8435 330. 8438 331. 8439 332. 8440 333. 8441 Description of Goods (3) Other engines and motors (Reaction engines other than turbo jets, Hydraulic power engines and motors, Pneumatic power engines and motors, other, parts) [other than wind turbine or eng....
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.... Sl. No. (1) 334. 335. Chapter/ Heading / Sub-heading / Tariff item (2) 8442 8443 336. 8444 337. 8445 338. 8446 339. 8447 340. 8448 341. 8449 342. 343. 8451 8453 344. 8454 345. 8455 346. 8456 Description of Goods (3) Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; Printers [other than machines which perform two or more of the functions of printing, copying or facsimile transmission] capable of connecting to an automatic data processing machine or to a network printers [other than copying machines, facsimile machines]; parts and accessories thereof [other than ink cartridges with or without print head assembly and ink spray nozzle] Machines for extruding, drawing, texturing or cutting man-made textile materials Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for produc....
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.... machines, for working metal Lathes (including turning centres) for removing metal Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461 Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above Other machine-tools for working metal, or cermets, without removing material Machine-tools for working stone, ceramics, concrete, asbestos....
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.... manufacturing or hot working glass or glassware Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)] Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves Ball bearing, Roller Bearings Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features n....
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....matrices and masters for the production of discs, but excluding products of Chapter 37 Closed-circuit television (CCTV) Computer monitors not exceeding 17 inches, Set top Box for Television (TV) Electrical capacitors, fixed, variable or adjustable (pre-set) Electrical resistors (including rheostats and potentiometers), other than heating resistors Printed Circuits Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 Electrical Filaments or discharge lamps Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes) Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices; light-emitting diodes (LED); mounted piezo- electric crystals Electronic integra....
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....ut weights [other than electric or electronic balances] Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 55 Sl. No. (1) 417. Chapter/ Heading / Sub-heading / Tariff item (2) 9027 418. 9028 419. 9029 420. 9030 421. 9031 422. 9032 423. 9033 424. 9103 425. 9105 426. 9109 427. 9114 428. 9110 429. 9112 430. 9301 431. 9303 432. 9304 433. 9305 434. 930....
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....idge wads Swords, cut lasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles Bamboo furniture 56 56 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 [PART I Sub-heading/Tariff item Sl. No. Chapter/ Heading / (1) (2) 438. 9404 439. 9406 440. 9503 441. 442. 443. 9506 9606 21 00, 9606 22 00, 9606 29, 9606 30 9603 [other than 9603 10 00] 444. 9604 00 00 445. 9605 446. 9607 447. 9608 448. 9610 00 00 449. 450. 451. 9612 9620 00 00 9801 9802 452. 453. Any Chapter Description of Goods (3) Coir mattresses, cotton pillows, mattress and quilts Prefabricated buildings Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) Swimming pools and padding pools Buttons, of plastics not covered with the textile material, of base metals, buttons of coconut shell, button ....
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.... 2101 12 00 2106 10. 2106 90 20 11. 2202 90 90 12. 2202 10 13. 2401 14. 2402 15. 2403 16. 17. 18. 2515 12 20, 2515 12 90 2516 12 00 2523 19. 2710 20. 3208 Molasses (3) Chewing gum / bubble gum and white chocolate, not containing cocoa Cocoa butter, fat and oil Cocoa powder, not containing added sugar or sweetening matter Chocolates and other food preparations containing cocoa Malt 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 heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905] Waffles and wafers coated with chocolate or containing chocolate Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of cof....
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....make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta] All goods, i.e. preparations for use on the hair such as Shampoos; Preparations for permanent waving or straightening; Hair lacquers; Brilliantines (spirituous); Hair cream, Hair dyes (natural, herbal or synthetic) [other than Hair oil] Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than dentifrices in powder or paste from (tooth powder or toothpaste)] 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; such as Pre-shave, shaving or after-shave Preparations, Shaving cream, Personal deodorants and antiperspirants Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up f....
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....ged fire-extinguishing grenades Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 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 Anti-freezing preparations and prepared de-icing fluids Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins] New pneumatic tyres, of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres] Retreaded or used tyres and flaps Inner tubes of rubber [other than of a kind used on/in bicycles, cycle- rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] Oth....
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...., strips, or profile shapes Wooden frames for paintings, photographs, mirrors or similar objects Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware Wall paper and similar wall coverings; window transparencies of paper Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 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 PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 61 Sl. No. (1) Chapter/ Heading / Sub-heading / Tariff item (2) 6801 69. 70. 6802 71. 6803 72. 6807 73. 6808 74. 6809 75. 6810 76. 6812 77. 6813 78. 79. 6814 6815 80. 6901 81. 6904 82. 6905 83. 6906 84. 6907 86 85. 6909 Description of Goods (3) Setts, curb....
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....y liners, architectural ornaments and other ceramic constructional goods Ceramic pipes, conduits, guttering and pipe fittings Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods 62 664 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 [PART I Sl. No. (1) 86. Chapter/ Heading / Sub-heading / Tariff item (2) 6910 87. 6913 88. 6914 89. 7003 90. 7004 91. 7005 16 92. 7006 00 00 93. 7007 94. 7008 95. 7009 96. 7011 97. 98. 7016 7014 99. 7020 100. 7321 101. 7322 102. 7324 103. 7418 104. 7419 105. 7610 10 00 106. 7615 107. 8212 Description of Goods (3) Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures Statuettes and other ornamental ceramic articles Other ceramic articles Cast glass and rolled glass, in sheets or profiles, wh....
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....00 Doors, windows and their frames and thresholds for doors All goods other than utensils i.e. sanitary ware and parts thereof Razors and razor blades (including razor blade blanks in strips) PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 63 Sl. No. (1) 108. Chapter/ Heading / Sub-heading / Tariff item (2) 8214 109. 8302 110. 8303 111. 8304 112. 8305 113. 8310 114. 8407 115. 8408 116. 8409 117. 8413 118. 8414 119. 8415 120. 8418 121. 8419 Description of Goods (3) Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades thereof] Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes a....
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....; apparatus for chemical vapour deposition on LCD substratus [8419 89 70] 64 54 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 [PART I Sl. No. (1) Chapter/ Heading / Sub-heading / Tariff item (2) 8422 122. 123. 8423 124. 8424 125. 8427 126. 8428 127. 8429 128. 8430 129. 8443 130. 8450 131. 8472 132. 8476 133. 8478 134. 8479 135. 8483 136. 8484 137. 8504 Description of Goods (3) Dish washing machines, household [8422 11 00] and other [8422 19 00] Electric or electronic 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 Fire extinguishers Fork-lift trucks; other works trucks fitted with lifting or handling equipment Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, miner....
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....ro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other e....
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....s for optical fibres optical fibres, bundles or cables 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 Sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than Electric filament or discharge lamps and LED lamps] Insulated (including enamelled or anodised) wire, cable and other insulated electric conductors, whether or not fitted with connectors [other than Winding Wires; Coaxial cables; Optical Fiber] Brushes [8545 20 00] and goods under 8545 (including arc lamp carbon and battery carbon) Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material....
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....ut not including instruments for radio-astronomy Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection Microscopes other than optical microscopes; diffraction apparatus Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter Direction finding compasses; other navigational instruments and appliances Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysica....
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....nets, maracas) Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 69 Sl. No. (1) Chapter/ Heading / Sub-heading / Tariff item 210. (2) 9302 211. 9401 212. 9403 213. 9404 214. 9405 215. 9504 216. 9505 217. 9506 218. 9508 219. 9601 220. 9602 221. 9611 222. 9613 223. 9614 224. 9616 225. 9617 226. 9618 227. 9804 Description of Goods (3) Revolvers and pistols, other than those of heading 9303 or 9304 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof Other furniture [....
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....017 [PART I Sl. No. (1) 228. Sl. No. Chapter/ Heading / Sub-heading / Tariff item (2) Chapter/ Heading / Sub-heading/Tariff item (1) (2) 1. 7101 2. 7102 3. 4. 7103 7104 7105 5. 6. 7106 7. 7107 8. 7108 9. 7109 10. 7110 11. 7111 12. 7112 Description of Goods (3) Lottery authorized by State GovernmentsExplanation 1.- For the purposes of this entry, value of supply of lottery under sub-section (5) of section 15 of the West Bengal Goods and Services Tax Ordinance, 2017 shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.Explanation 2.- (1) “Lottery authorized by State Governments" means a lottery which is authorized to be sold in State(s) other than the organising state also. (2) Organising state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010 Schedule V 1.5% Description of Goods (3) Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport Dia....