TaxTMI 
TaxTMI 
Seeks to amend notification No 1125-F.T. dated 28.06.2017, which prescribes GST rates under section 9 of the WBGST Act, 2017
X X X X Extracts X X X X
X X X X Extracts X X X X
....1/2017- State Tax (Rate)]:― "1 In the said notification,― Amendments (A) in Schedule I- 2.5%,- (i) for serial No. 1 in column (1), and the entries relating thereto in columns (2) and (3), the following shall be substituted, namely: - 0202, 0203, 0204,0205, 0206, 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 serial No. 2 in column (1), and the entries relating thereto in columns (2) and (3), the following shall be substituted, namely:― THE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017 [PART I "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 whic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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", shall be inserted; (ix) in serial No. 58 in column (1), in the entry in column (3), after the words "Meal, powder," the words "Flour", shall be inserted; (x) in serial No. 60 in column (1), and the entries relating thereto shall be omitted; (xi) in serial No. 66 in column (1), in column (3), the words, "other than of seed quality" shall be omitted; (xii) for serial No. 72 in column (1), and the entries relating thereto in columns (2) and (3), the following shall be substituted, namely:- "72 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin" ; PART I THE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017 3 (xiii) for serial No. 78 in column (1), and the entries relating thereto in columns (2) and (3), the following shall be substituted, namely:- "78 1404 [other than 1404 90 10, 1404 90 40, 1404....
X X X X Extracts X X X X
X X X X Extracts X X X X
....her prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather Composition leather with a basis of leather or leather 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"; 4 THE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017 [PART I (xxii) after serial No. 218A in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:― "218B 5607 Jute 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 mater....
X X X X Extracts X X X X
X X X X Extracts X X X X
....9503 259B 9507 Fishing hooks 259C 9601 Worked corals other than articles of coral"; (B) in Schedule II-6%,— (i) serial Nos. 2, 3, 4, 5, 6, 7, 8, 9, 10 in column (1), and the entries relating thereto shall be omitted; (ii) for serial No. 11 in column (1), and the entries relating thereto in columns (2) and (3), the following shall be substituted, namely:― PART I] THE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017 "11 0402 91 10, 0402 99 20 Condensed milk" ; 5 "32A 32B (iii) in serial No. 14 in column (1), in column (3), the words "and desiccated coconuts", shall be omitted; (iv) after serial No. 32 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:― 1701 91, All goods, including refined sugar containing added flavouring or colouring matter, sugar 1701 99 cubes (other than those which attract 5% or nil GST) 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; cousc....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... words "[other than products of coir]" shall be inserted; (xvi) serial No. 152 in column (1), and the entries relating thereto shall be omitted; (xvii) for serial No. 171 in column (1), and the entries relating thereto in columns (2) and (3), the following shall be substituted, namely:― 63[other than 6309] Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece [ other than Worn clothing and other worn articles; rags]"; (xviii) after serial No. 171A in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:― 6505 Hats (knitted/crocheted) or made up from lace or other textile fabrics"; (xix) in serial No. 177 in column (1), in column (3), the words, "Fly ash bricks" shall be omitted; (xx) in serial No. 196 in column (1), in column (3), after the words "sports-ground rollers", the word, brackets and figures "; Parts [8432 90]" shall be inserted; (xxi) in serial No. 197 in column (1), in column (3), after the words and figures "of heading 8437", the word, brackets and figures"; parts [8433 90 00]" shall be inserted....
X X X X Extracts X X X X
X X X X Extracts X X X X
....2) "243 Any Chapter (3) Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software"; (C) in Schedule III-9%,― (i) serial No. 1 in column (1), and the entries relating thereto, shall be omitted; (ii) serial No. 10 in column (1), and the entries relating thereto, shall be omitted; (iii) in serial No. 12 in column (1), for the entry in column (3), the entry "Sugar confectionery [other than mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets and gajak]", shall be substituted; (iv) after serial No. 12 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely: - "12A 1804 12B 1805 1806 12C "1901 Cocoa butter, fat and oil Cocoa powder, not containing added sugar or sweetening matter Chocolates and other food preparations containing cocoa"; (v) in serial No. 13 in column (1), for the entry in col....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 90 (xii) after serial No. 26 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:― "26A 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 26B "30A "57A "3305 2516 12 00 Granite, other than blocks"; (xiii) serial No. 27 in column (1), and the entries relating thereto, shall be omitted; (xiv) in serial No. 30 in column (1), 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 serial No. 30 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely: — 2706 Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars"; (xvi) in serial No. 33 in column (1), for the entry in column (3), the entry "Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l 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, dhoopbatti, dhoop, sambhrani]"; (xxv) in serial No. 61 in column (1), for the entry in columns (2) and (3), the following entries shall be substituted, namely:― "3401 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; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent"; (xxvi) after serial No. 61 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ind used for filling or refilling cigarette or similar lighters"; (xxxi) after serial No. 89 in column (1), and the entries relating thereto in columns (2) and (3), 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 serial No. 90 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely: — "90A 3813 90B 3814 "94A 94B Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers"; (xxxiii) after serial No. 94 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely: · 3819 3820 Hydraulic brake fluids and other prepar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....runks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]" shall be substituted; (xli) after serial No. 124 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely: - "124A 4203 124B 4205 124C 4206 "132A - Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] Other articles of leather or of composition leather Articles of gut (other th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d, 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" shall be substituted; 12 THE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017 [PART I (xlix) in serial No. 177 A in column (1), 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"; (1) after serial No. 177A in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely: ― "177B 6703 177C 6704 177D 6801 177E 6802 177F 6803 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 Setts, curbstones and flagstones, of natural stone (except slate) Worked monumental or buil....
X X X X Extracts X X X X
X X X X Extracts X X X X
....stituted mica, whether or not on a support of paper, paperboard or other materials Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content ] Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths"; PART I THE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017 13 (liv) after serial No. 184 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely: — "184A 184B 6904 6905 Ceramic flooring blocks, support or filler tiles and the like Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods"; (lv) in serial No. 185 in column (1), for the entry in column (3), the entry "Ceramic pipes, conduits, guttering and pipe fittings" shall be substituted; (lvi) after serial No. 185 and the entries relating thereto,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cal elements of glass (other than those of heading 7015), not optically worked"; (lx) after serial No. 192 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely: - 14 "192A 7016 "195A THE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017 [PART I 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, panels, plates, shells or similar forms"; (lxi) after serial No. 195 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely: - 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 serial No. 235 in column (1), for the entry in column (3), the entry "Stoves, ranges, grat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ds, profiles, tubes and the like, prepared for use in structures"; (lxxi) in serial No. 275 in column (1), for the entry in column (3), the entry "Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated" shall be substituted; PART I THE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017 15 "275A (lxxii) after serial No. 275 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely: — 7615 All goods [other than table, kitchen or other household articles, of aluminium; Utensils]"; (lxxiii) after serial No. 301 in column (1), and the entries relating thereto in columns (2) and (3), 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 serial No. 302 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely: — "302A 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen clea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]"; (lxxx) in serial No. 320 in column (1), for the entry in columns (2) and (3), the following entries shall be substituted, namely:― 16 "8419 THE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017 [PART I Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of 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 serial No. 324 in column (1), 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 m....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rette, food or beverage machines), including money changing machines"; (lxxxvii) after serial No. 365 in column (1), and the entries relating thereto in columns (2) and (3), the follow- ing serial number and the entries shall be inserted, namely: "365A 8478 - Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter"; (lxxxviii) in serial No. 366 in column (1), for the entry in column (3), the entry "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]" shall be substituted; (lxxxix) in serial No. 369A in column (1), for the entry in column (3), the entry "Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws" shall be substituted; PART I THE KOLKATA GAZETTE, EXTRAORDINARY, NOVEMBER 14, 2017 17 "369B (xc) after serial No. 369A in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely: ― 8484 Gaskets and similar joints of metal sheeting com....
X X X X Extracts X X X X
X X X X Extracts X X X X
....itable for use solely or principally with the apparatus of headings 8519 or 8521"; (xcvii) in serial No. 383 in column (1), for the entry in column (3), the entry "Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception appa- ratus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]" shall be substituted; (xcviii) after serial No. 383 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely: — "383A 8526 383B 8527 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock"; (xcix) after serial No. 384 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely: — 18 "384A 8529 384B 8530 38....
X X X X Extracts X X X X
X X X X Extracts X X X X
...." shall be substituted, (civ) after serial No. 397 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely: – "397A 8547 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"; (cv) serial No. 410 in column (1), and the entries relating thereto, shall be omitted; (cvi) in serial No. 411 in column (1), for the entry in column (3), the entry "Spectacles [other than corrective]; goggles including those for correcting vision" shall be substituted; (cvii) after serial No. 411 in column (1), and the entries relating thereto in column (2) and (3), the following serial numbers and the entries shall be inserted, namely: — "411A 9005 411B 9006 Binoculars, monoculars, other optical telescopes, and mountings theref....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ample, in education or exhibitions), unsuitable for other uses"; (cx) after serial No. 423 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely: – "423A 9101 423B 9102 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101"; (cxi) after serial No. 424 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely: - "424A 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels"; (cxii) after serial No. 425 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely: - "425A 9106 - Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....alling 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"; (cxviii) after serial No. 435 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely: — 9401 [other than 9401 10 00] Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft]"; (cxix) in serial No. 437 in column (1), for the entry in column (3), the entry "Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof" shall be substituted; (cxx)in serial No. 438 in column (1), for the entry in column (3), the entry "Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pil- lows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir pr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tries 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 serial No. 449A in column (1), 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 serial No. 449A in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely: - "449B 9617 449C 9618 - Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing"; (cxxviii) after serial No. 4520 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:— "452P Any Chapter ....