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.
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.... 0207, 0208, 0209, 0210 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]" ; (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....
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....S. No. 66, in column (3), the words, "other than of seed quality" shall be omitted; (xii) for S. No. 72 and the entries relating thereto, the following shall be substituted, namely:- "72 1210 20 00 Hop cones, ground, powdered 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 ....
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.... twine, coir cordage or ropes 218C 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 218D 5609 Products of coir" ; (xxiii) after S. No. 219Aand the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "219AA 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by 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 Rs. 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 as....
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....he following shall be substituted, namely:- "44 2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings " ; (vii) in S. No. 45, in column (3), the words " including idli or dosa batter" shall be omitted; (viii) after S. No. 46 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "46A 2106 90 91 Diabetic foods " ; (ix) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "57A 2804 40 10 Medical grade oxygen " ; (xi) for S. No. 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 t....
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....t fitted with weapons, and parts of such vehicles" ; (xxv) for S. No. 215 and the entries relating thereto, the following shall be substituted, namely:- "215 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof" ; (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; (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 implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]" shall be substituted; (xviii) after S. No. 222 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "222A 9403 Furniture wholly made of bamboo, cane or rattan" ; (xxix) in S. No. 231, in the entry in column (3), the words "fishing hooks", shall be omitted; (xxx) after S. No. 242 an....
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.... (viii) after S. No. 16 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "16A 2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee"; (ix) S. Nos. 18, 19 and 20 and the entries relating thereto, shall be omitted; (x) in S. No. 23, for the entry in column (3), the entry, "Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena andsimilar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]"shall be substituted; (xi) after S. No. 24 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "24A 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water]"; (xii) after S. No. 26 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "26A 2515 12 20, 2515 12 90 ....
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....9, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "3305 Preparations for use on the hair"; (xxiii) in S. No. 60, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]"; (xxiv) after S. No. 60 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "60A 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoop batti, dhoop, sambhrani]"; (xxv) in S. No. 61, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "3401 Soap; organic surface-active pro....
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....serial number and the entries shall be inserted, namely: - "73A 3606 Ferro-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"; (xxxi) after S. No. 89 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "89A 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils"; (xxxii) after S. No. 90 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "90A 3813 Preparations and charges for fire-extinguishers; charged fireextinguishing grenades 90B 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers"; (xxxiii) after S. No. 94 and the entries relating....
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....school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travellingbags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]" shall be substituted; (xli) after S. No. 124 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "124A 4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] 124B 4205 Other articles of leather or of composition leather 124C 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons"; (xlii) S. No. 125, 126....
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....p; (xl ix) in S. No. 177 A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit"; (l) after S. No. 177A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "177B 6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 177C 6704 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 177D 6801 Setts, curbstones and flagstones, of natural stone (except slate) 177E 6802 Worked 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) [....
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....nbsp; fly ash blocks, fly ash aggregate with 90 percent or more fly ash content ] 182E 6901 Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths"; (liv) after S. No. 184 and the entries relating thereto, the following serial numbers and es shall be inserted, namely: - 184A 6904 Ceramic flooring blocks, support or filler tiles and the like 184B 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods"; (lv) in S. No. 185, for the entry in column (3), the entry "Ceramic pipes, conduits, guttering and pipe fittings" shall be substituted; (lvi) after S. No. 185 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "185A 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 185B 6909 Ceramic wares for laboratory, hemical or other technical uses; ceramic troughs, tubs and similar recepta....
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....red, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms"; (lxi) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "195A 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]"; (lxii) in S. No. 235, for the entry in column (3), the entry "Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]" shall be substituted; (lxiii) after S. No. 235 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "235A 7322 Radiators for central heating, not ....
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....ade 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]"; (lxxv) in S. No. 303A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hatracks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal"; (lxxvi) after S. No. 303A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "303B 8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the li....
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.... 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 and the entries shall be inserted, namely: - "327A 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 327B 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 327C 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 327D 8430 Other moving, grading, levellin....
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....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 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 than telephones for cellular networks or for other wireless networks]" shall be substituted; ....
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....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; arc lamps [other than LED lamps]" shall be substituted; (cii) in ....
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....ere in this Chapter; negatoscopes; projection screens 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 witho....
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....ed; (cxv) after S. No. 428 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "428A 9111 Watch cases and parts thereof"; (cxvi) in S. No. 429, for the entry in column (3), the entry "Clock cases and cases of a similar type for other goods of this chapter, and parts thereof" shall be substituted; (cxvii) after S. No. 429 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "429A 9113 Watch straps, 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....
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....ht emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]"; (cxxii) after S. No. 440 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "440A 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes"; (cxxiii) in S. No. 441, for the entry in column (3), the entry "Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]" shall be substituted; (cxxiv) after S. No. 441 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "441A 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than 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 g....
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.... 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; (vi) S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries relating thereto, shall be omitted; (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 and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)" shall be substituted; (viii) S. Nos. 136, 137, 138 and the entries relating thereto, shall be omitted; (ix) in S.No. 141, in column (3), after the words and figures "heading 8508" the words and brackets"[other than wet grinder consisting of stone as a grinder]" shall be added; (x) S. Nos. 144, 145, 147, 148, 149, 150 and the entries relating thereto, shall be omitted; (xi) in S.No. 151, for the entry in column (3), the entry "Digital cameras and video camera recorders [other than CCTV]" shall be substituted; (xii) S. Nos. 152, 153 and the entri....