TaxTMI 
TaxTMI 
Seeks to Amend Notification No. 1/2017-State Tax (Rate), dated 29th June, 2017
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....axes & Excise), No. 1/2017- State Tax (Rate), dated 29th June, 2017, published in the Tripura Gazette, Extraordinary Issue, dated 29th June, 2017, namely:- In the said notification,- (A) in Schedule I- 2.5%,- (i) for S. No. 1 and the entries relating thereto, 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 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 ....
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....aw 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 S. No. 58, in the entry in column (3), after the words "Meal, powder," the words "Flour", shall be inserted; 2 Tripura Gazette, Extraordinary Issue, November 14, 2017 A. D. (x) S. No. 60 and the entries relating thereto shall be omitted; (xi) in 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 90 601 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), bet....
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....r; 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"; (xxii) after S. No. 218A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "218B 5607 218C 5608 Jute twine, coir cordage or ropes Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 218D 5609 Products of coir"; Tripura Gazette, Extraordinary Issue, November 14, 2017 A. D. (xxiii) after S. No. 219A and 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 shal....
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.... matter, sugar cubes (other than those which attract 5% or nil GST) Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared"; in S. No. 43, for the entry in column (3),the entry "Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders" shall be substituted; (vi) "44 for S. No. 44 and the entries relating thereto, the following shall be substituted, namely:- 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 " 6 (vii) Tripura Gazette, Extraordinary Issue, November 14, 2017 A. D. 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) af....
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....ing 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines" shall be substiuted; (xxiii) after S. No. 201 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "201A 8509 Wet grinder consisting of stone as a grinder†; (xxiv) after S. No. 207 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "207A 8710 Tanks and other armoured fighting vehicles, motorised, whether or not 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....
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....r the preparation of bakers' wares of heading 1905]â€; (vi) S. No. 14, and the entries relating thereto, shall be omitted; (vii) in S. No. 16, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- Tripura Gazette, Extraordinary Issue, November 14, 2017 A. D. "1905 Pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products"; (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 [oth....
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....nd the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings" shall be substituted; (xix) S. No. 55, and the entries relating thereto, shall be omitted; (xx) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "57A 3303 Perfumes and toilet waters"; (xxi) in S. No. 58, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "3304 Beauty or 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]"; (xxii) in S. No. 59, for the entry in columns (2) and (3), the following entries shall be substituted, namely: "3305 Preparations for use on the hair"; (xiii) 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 pa....
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....ors, coachwork, glass or metal, scouring pastes and powders and 'similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404"; (xviii) after S. No. 71 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "71A 3602 Prepared explosives, other than propellant powders; such as Industrial explosives"; 12 Tripura Gazette, Extraordinary Issue, November 14, 2017 A. D. (xix) after S. No. 72 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "72A 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles"; (xx) after S. No. 73 and the entries relating thereto, the following 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 ki....
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.... a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]"; (xxviii)in S. No. 123A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "4016 Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]"; (xxix) after S. No. 123A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: 4017 "123B 123C 4201 Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material"; (xxx) in S. No. 124, for the entry in column (3), the entry "Trunks, 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, c....
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....rticles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware"; (xxxvi)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; transparencies of paper"; window (xxxvii) after S. No. 153 and the entries relating thereto, the following serial number and the entry shall be inserted, namely: - "153A 4819 20 Cartons, boxes and cases of non-corrugated paper or paper board"; 15 Tripura Gazette, Extraordinary Issue, November 14, 2017 A. D. (xxxviii) in S. No. 175, for the entry in column (3), the entry "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" shall be substituted; (xxxix) in S. No. 177 A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- (XI) "6702 Artificial flowers, foliage and fruit and parts thereof; articl....
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....es; 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 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 Worked mica and articles of mica, including agglomerated or reconstituted 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"; after S. No.....
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....rrors"; after S. No. 190 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - (xlviii) "190A 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like"; after S. No. 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - (xlix) "191A 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked"; after S. No. 192 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 7016 (!) "192A 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"; 18 (li) (lii) (liii) Tr....
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.... "7610 Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures"; 19 (lxi) (lxii) (lxiii) (lxiv) (lxv) (lxvi) Tripura Gazette, Extraordinary Issue, November 14, 2017 A. D. 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; 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}"; 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)"; after S. No. 302 and the entries relating thereto, the following serial number and the e....
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....ir or vacuum pumps, air or other gas compressors and fans; ventilating 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]"; in S. No. 320, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "8419 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]"; 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 kind....
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....e entries relating thereto, the following serial number and the entries shall be inserted, namely: - (lxxvii) "365A 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter"; (lxxviii) in S. No. 366, 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; 22 (lxxix) Tripura Gazette, Extraordinary Issue, November 14, 2017 A. D. in S. No. 369A, 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; after S. No. 369A and the entries relating thereto, the following serial number and the entries shall be inserted; namely: - (lxxx) "369B (lxxxi) (lxxxii) (lxxxiii) (lxxxiv) (lxxxv) 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 ....
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....whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]" shall be substituted; (lxxxviii) after S. No. 383 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 8526 "383A 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"; (lxxxix) after S. No. 384 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "384A 8529 384B 8530 384C 8531 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) Electric sound or visual signalling appara....
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....corporated 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"; S. No. 410, and the entries relating thereto, shall be omitted; in S. No. 411, for the entry in column (3), the entry "Spectacles [other than corrective]; goggles including those for correcting vision" shall be substituted;" after S. No. 411 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "411A 9005 411B 9006 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy Photographic (other than cinematographic) cameras; 25 25 Tripura Gazette, Extraordinary Issue, November 14, 2017 A. D. (xcviii) (xcix) 4110 9007 411D 9008 411E 9010 411F 9011 411G 9012 411H 9013 411-1 9014 411J 9015 photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 Cinematographic cam....
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.... including stop watches, other than those of heading 9101"; (ci) (cii) (ciii) (civ) (cv) (cvi) (cvii) after S. No. 424 and the entries relating thereto, 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"; after S. No. 425 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "425A 9106 425B 9107 425C 9108 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders) Time switches with clock or watch movement or with synchronous motor Watch movements, complete and assembled"; in S. No. 427, for the entry in column (3), the entry "Other clock or watch parts" shall be substituted; in S. No. 428, for the entry in column (3), the entry "Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movem....
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....niture wholly made of bamboo, cane or rattan] and parts thereof" shall be substituted; in S. No. 438, for the entry in column (3), the entry "Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products 28 (cxi) Tripura Gazette, Extraordinary Issue, November 14, 2017 A. D. (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]" shall be substituted; after S. No. 438 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "438A 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name- plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, k....
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....utomata and other animated displays, used for shop window dressing"; (cxviii) after S. No. 4520 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "452P Any Chapter (D) in Schedule-IV-14%, - (i) (ii) (iii) (iv) (v) Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software"; S. Nos. 2, 3, 4, 5, 6, 7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating thereto, shall be omitted; In S.No. 46, in column (3), for the words in the brackets, "and Rear Tractor tyres", the words "rear tractor tyres; and of a kind used on aircraft", shall be added; S. Nos. 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113 and the entries relating thereto, shall be omitted; in S. No. 114, for the entry in column (3), the entry "Spark-ignition reciprocat....