TaxTMI 
TaxTMI 
Seeks to amend notification no. 1/2017-State Tax (Rate), dated the 29th June, 2017
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.... 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 Number 2 and the entries relating thereto, the following Serial number and the entries against it shall be substituted under appropriate column, 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) Serial Numbers 3, 4, 5, 6 and the entries relating thereto shall be omitted; (iv) in Serial Number 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&....
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.... (xii) for Serial Number 72 and the entries relating thereto, the following Serial number and the entries against it shall be substituted under appropriate column, namely:- "72. 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin" ; (xiii) for Serial Number 78 and the entries relating thereto, the following Serial number and the entries against it shall be substituted under appropriate column, 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 Serial Number 91, in column (3), the words, "khandsari sugar" shall be omitted; (xv) in Serial Number 92, for the entry in column (3), the entry "Palmyra sugar, 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,....
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.... after Serial Number 218A and the entries relating thereto, the following serial numbers and the entries against them 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 materials 218D. 5609 Products of coir" ; (xxiii) after Serial Number 219A and the entries relating thereto, the following serial number and the entries against it 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 Serial Number 224 and the entries relating thereto, the following serial number and the entries against it 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 Serial Number 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 ....
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....oni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared" ; (v) in Serial Number 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) for Serial Number 44 and the entries relating thereto, the following Serial number and the entries against it shall be substituted under appropriate column, namely:- "44. 2103 All goods, including Sauces and preparations there for, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings" ; (vii) in Serial Number 45, in column (3), the words " including idli or dosa batter" shall be omitted; (viii) after Serial Number 46 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely:- "46A. 2106 90 91 Diabetic foods " ; (ix) after Serial Number 57 and the entries relating thereto, the following serial number and the e....
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....igures "; parts [8433 90 00]" shall be inserted; (xxii) in Serial Number 200, in column (3), for the words "Sewing machines", the words and figures "Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines" shall be substituted; (xxiii) after Serial Number 201 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely:- "201A. 8509 Wet grinder consisting of stone as a grinder" ; (xxiv) after Serial Number 207 and the entries relating thereto, the following serial number and the entries against it 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 Serial Number 215 and the entries relating thereto, the following Serial number and the entries against its hall be substituted under appropriate column, namely:- "215. 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof" ; ....
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....ions of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers' wares of heading 1905]"; (vi) Serial Number 14, and the entries relating thereto, shall be omitted; (vii) in Serial Number 16, for entries in columns(2) and (3), the following entries shall be substituted, namely:- "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 Serial No. 16 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - "16A. 2101 11,....
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....s), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes" shall be substituted; (xviii) in Serial Number 54A, for the entry in column (3), the entry "Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings" shall be substituted; (xix) Serial Number 55, and the entries relating thereto, shall be omitted; (xx) after Serial Number 57 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - "57A 3303 Perfumes and toilet waters"; (xxi) in Serial Number 58, for entries 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 Serial Number 59, for entries in columns (2) and (3), the following ....
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....sic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals"; (xxvii) after Serial Number 62 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - "62A. 3405 Polishes and creams, for footwear, furniture, floors, 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"; (xxviii) after Serial Number 71 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - "71A. 3602 Prepared explosives, other than propellant powders; such as Industrial explosives"; (xxix) after Serial Number 72 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - "72A. 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles"; (xxx) after Serial Number 7....
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.... 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 Serial Number 121 and the entries relating thereto, the following serial number and the entries against it 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 Serial Number 123A, for entries 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]"; (xxxix) after Serial Number 123A and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - "123B. 4017 Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber 123C. 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like)....
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....red 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 Serial Number 150 and the entries relating thereto, the following serial number and the entry against it shall be inserted, namely: - "150A. 4814 Wall paper and similar wall coverings; window transparencies of paper"; (xlvii) after Serial Number 153 and the entries relating thereto, the following serial number and the entry against it shall be inserted, namely: - "153A. 4819 20 Cartons, boxes and cases of non-corrugated paper or paper board"; (xlviii) in Serial Number 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 st....
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....rial Number182 and the entries relating thereto, the following serial numbers and the entries against them 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 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 ....
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....F. 7008 Multiple-walled insulating units of glass 189G. 7009 Glass mirrors, whether or not framed, including rear-view mirrors"; (lviii) after Serial Number190 and the entries relating thereto, the following serial number and the entries against it 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 Serial Number 191 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - "191A. 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked"; (lx) after Serial Number 192 and the entries relating thereto, the following serial number and the entries against it 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 purpos....
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....tries in columns (2) and (3), the following entries shall be substituted, namely:- "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"; (lxxi) in Serial Number 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 Serial Number 275 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - "275A. 7615 All goods [other than table, kitchen or other household articles, of aluminium; Utensils]"; (lxxiii) after Serial Number 301 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - "301A. 8212 Razors and razor blades (including razor blade blanks in strips)"; (lxxiv) after Serial Number 302 and the entries relating thereto, the following s....
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.... 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]"; (lxxx) in Serial Number 320, for entries 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]"; (lxxxi) in Serial Number 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 sub....
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.... shall be inserted, namely: - "365A. 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter"; (lxxxviii) in Serial Number 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; (lxxxix) in Serial Number 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; (xc) after Serial Number 369A and the entries relating thereto, the following serial number and the entries against it 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 Serial Number 375, for the entry in column (3), the entry "Electrical transformers, static converters (for example, rectifiers) and inductors" shall be....
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....Number 383 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - "383A. 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 383B. 8527 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 Number 384 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - "384A. 8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 384B. 8530 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) 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 Serial Number 388 and the entries relating thereto, the following serial numbers and the entries against them sha....
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....ggles including those for correcting vision" shall be substituted; (cvii) after Serial Number 411 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - "411A. 9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 411B. 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 411C. 9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 411D. 9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 411E. 9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens 411F. 9011 Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection 411G. 9012 Microscopes other ....
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....us for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders) 425B. 9107 Time switches with clock or watch movement or with synchronous motor 425C. 9108 Watch movements, complete and assembled"; (cxiii) in Serial Number 427, for the entry in column (3), the entry "Other clock or watch parts" shall be substituted; (cxiv) in Serial Number 428, for the entry in column (3), the entry "Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements" shall be substituted; (cxv) after Serial Number 428 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - "428A 9111 Watch cases and parts thereof"; (cxvi) in Serial Number429, 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 Serial Number 429 and the entries relating thereto, the following serial numbers and the en....
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....tries relating thereto, the following serial number and the entries against it 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, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]"; (cxxii) after Serial Number 440 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - "440A. 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes"; (cxxiii) in Serial Number 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....
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....es; and of a kind used on aircraft", shall be substituted; (iii) Serial Numbers 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; (iv) in Serial Number 114, for the entry in column (3), the entry "Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]" shall be substituted; (v) in Serial Number 117, in column (3), the words, figures and brackets "concrete 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) Serial Numbers 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries relating thereto, shall be omitted; (vii) in Serial Number 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....