TaxTMI 
TaxTMI 
TaxTMI 
Seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
X X X X Extracts X X X X
X X X X Extracts X X X X
....] and put up in unit container and,- (a) bearing a registered brand name; or (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]" ; (ii) for S. No. 2 and the entries relating thereto, the following shall be substituted, namely:- "2 0303, 0304, 0305, 0306, 0307, 0308 All goods [other than fresh or chilled] and put up in unit container and,- (a) bearing a registered brand name; or (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]" ; (iii) S. Nos. 3,4,5, 6 and the entries relating thereto shall be omitted; (iv) in S. No. 16, for the entry in column (3), the entry "All goods [other than fresh or chilled] and put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ered or in the form of pellets; lupulin" ; (xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted, namely:- "78 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60] Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked] " ; (xiv) in S. No. 91, in column (3), the words, "khandsari sugar" shall be omitted; (xv) in S. No. 92, for the entry in column (3), the entry "Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki,til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa" shall be substituted; (xvi) n S. No. 100 A, in column (3), after the words "Roasted Gram", the words ",idli/dosa batter, chutney powder" shall be inserted; (xvii) for S. No. 111 and the entries relating thereto, the following shall be substituted, namely:- "111 2503 Sulphur of all ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....means of an adhesive (bolducs) " ; (xxiv) for S. No. 224 and the entries relating thereto, the following serial number and entries shall be substituted, namely:- "224 63 [other than 6309] Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece " ; (xxv) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "224A 6309 Worn clothing and other worn articles; rags " ; (xxvi) after S. No. 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "225A 6815 Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content" ; (xxvii) after S. No. 230 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "230A 8407 10 00, 8411 Aircraft engines " ; (xxviii) in S. No. 234A, for the entry in column (3) ,the entry "E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), wh....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 70 and the entries relating thereto, the following shall be substituted, namely:- "70 3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink" ; (xi) S. No. 71, 86, 87, 88 and the entries relating thereto shall be omitted; (xii) for S. Nos. 89, 90 and the entries relating thereto, the following shall be substituted, namely:- "89 4202 22 20 Hand bags and shopping bags, of cotton 90 4202 22 30 Hand bags and shopping bags, of jute" ; (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; (xiv) S. No. 140, and the entries relating thereto shall be omitted; (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; (xvi) S. No. 152, and the entries relating thereto shall be omitted; (xvii) for S. No. 171 and the entries relating thereto, the following shall be substituted, namely:- "171 63[other than 6309] Other made up textile articles, sets of sale value exceeding &#....
X X X X Extracts X X X X
X X X X Extracts X X X X
....x) in S. No. 231, in the entry in column (3), the words "fishing hooks", shall be omitted; (xxx) after S. No. 242 and the entries relating thereto, the following serial numbers andentries shall be inserted, namely: - (1) (2) (3) "243 Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software"; (C) in Schedule III-9%,- (i) S. No. 1, and the entries relating thereto, shall be omitted; (ii) S. No. 10, and the entries relating thereto, shall be omitted; (iii) in S. No. 12, for the entry in column (3), the entry "Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki,til chikki, til patti, til revdi, sugar makhana, groundnut sweets and gajak]" ,shall be substituted; (iv) after S. No. 12 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "12A 1804 Cocoa butter, fat and oil 12B 1805 Cocoa powder, not containing added sugar or sweetening matter 12C 1806 Chocolates and other food preparations containing ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) S. No. 27, and the entries relating thereto, shall be omitted; (xiv) in S. No. 30, for the entry in column (3), the entry "Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]" shall be substituted; (xv) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "30A 2706 Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars"; (xvi) in S. No. 33, for the entry in column (3), the entry "Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]" shall be substituted; (xvii) in S. No. 52, for the entry in column (3),the entry "Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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"; (xxvi) after S. No. 61 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "61A 3402 Organic surface-active agents (other than soap); surfaceactive preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil] 61B 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals"; (xxvii) after S. No. 62 and the entries relating thereto, the following serial number and the entries shall be inserted, nam....
X X X X Extracts X X X X
X X X X Extracts X X X X
....04 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "104A 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics"; (xxxv) after S. No. 107 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "107A 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics"; (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; (xxxvii) after S. No. 121 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "121A 4013 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]"; (xxxviii) in S. No. 123A, for the entry in columns (2) and (3), the following entries shall be substituted, name....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 137B 4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 137C 4412 Plywood, veneered panels and similar laminated wood 137D 4413 Densified wood, in blocks, plates, strips, or profile shapes 137E 4414 Wooden frames for paintings, photographs, mirrors or similar objects 137F 4418 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 137G 4421 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware"; (xlvi) after S. No. 150 and the entries relating thereto, the following serial number and the entry shall be inserted, namely: - "150A 4814 Wall paper and similar wall coverings; window transparencies of paper"; (xlvii) after S. No. 153 and the entries relating thereto, the following serial number and the entry s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ot ornamented"; (lii) in S. No. 181, for the entry in column (3), the entry "Articles of cement, of concrete or of artificial stone, whether or not reinforced" shall be substituted; (liii) after S. No. 182 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "182A 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 182B 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials 182C 6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials 182D 6815 Articles of stone or of other mineral substances (including carbon fibres, articles o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ass 189F 7008 Multiple-walled insulating units of glass 189G 7009 Glass mirrors, whether or not framed, including rear-view mirrors"; (lviii) after S. No. 190 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "190A 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like"; (lix) after S. No. 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "191A 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked"; (lx) after S. No. 192 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "192A 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures"; (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; (lxxii) after S. No. 275 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "275A 7615 All goods [other than table, kitchen or other household articles, of aluminium; Utensils]"; (lxxiii) after S. No. 301 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "301A 8212 Razors and razor blades (including razor blade blanks in strips)"; (lxxiv) after S. No. 302 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "302A 8214 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 therefor]";....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system]"; (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; (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 and Nozzles for drip irrigation equipment or nozzles for sprinklers]" shall be substituted; (lxxxiii) after S. No. 327 and the entries relating thereto, the following serial numbers a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ereto, the following serial number and the entries shall be inserted, namely: - "369B 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals"; (xci) in S. No. 375, for the entry in column (3), the entry "Electrical transformers, static converters (for example, rectifiers) and inductors" shall be substituted; (xcii) after S. No. 376 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "376A 8506 Primary cells and primary batteries 376B 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 376C 8513 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"; (xciii) in S. No. 379, for the entry in column (3), the entry "Telephone sets; other apparatus for the transmissi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....608) 384C 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530"; (c) after S. No. 388 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "388A 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lampholders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables 388B 8537 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"; (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; ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 411F 9011 Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection 411G 9012 Microscopes other than optical microscopes; diffraction apparatus 411H 9013 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 411-I 9014 Direction finding compasses; other navigational instruments and appliances 411J 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders"; (cviii) in S. No. 412, for the entry in column (3), the entry "Balances of a sensitivity of 5 cg or better, with or without weights" shall be substituted; (cix) after S. No. 413 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "413A 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including r....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... watch bands and watch bracelets, and parts thereof"; 429B 9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments 429C 9202 Other string musical instruments (for example, guitars, violins, harps) 429D 9205 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 429E 9206 00 00 Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) 429F 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 429G 9208 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 429H 9209 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....travelling circuses and travelling menageries] 441B 9602 Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin"; (cxxv) after S. No. 448 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "448A 9611 Date, 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"; (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; (cxxvii) after S. No. 449A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "449B 9617 Vacuum flasks and other vacuum vesse....