TaxTMI 
TaxTMI 
Seek to amend Notification No. Notification No.1/2017-State Tax (Rate), dated the 30th June, 2017
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....d 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 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) 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 (b) bearing a brand name on which an actionable claim or enforc....
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....all be substituted 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 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 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, groundnut sweets,gajak, khaja, khajuli, anarsa" shall be substituted; (xvi) in Serial Number 100 A, in column (3), after the words "Roasted Gram", the words ",idli/dosa batter, chutney powder" shall be in....
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.... materials 218D. 5609 Products of coir" ; (xxiii) after Serial Number 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 Serial Number 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 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 " ; (xxvi) after Serial Number 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "225A. 6815 Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content" ; (xxvii) after Serial Number 230 and the entries relating thereto, ....
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....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 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 entries shall be inserted, namely:- "57A. 2804 40 10 Medical grade oxygen " ; (x) for Serial Number 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) Serial Numbers 71, 86, 87, 88 and the entries relating thereto shall be omitted; (xii) for Serial Numbers 89, 90 and the entries relating thereto, the following shall be substituted namely:- "89 4202 22 20 ....
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....xxv) for Serial Number 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 Serial Number 216, in column (3), after the word "corrective", the brackets and words "[other than goggles for correcting vision]" shall be inserted; (xxvii) in Serial Number 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; (xxviii) after Serial Number 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 Serial Number 231, in the entry in column (3), the words "fishing hooks", shall be omitted; (xxx) after Serial Number 242 and the entries relating thereto, the following serial numbers and entr....
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....o, 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) Serial Numbers 18, 19 and 20 and the entries relating thereto, shall be omitted; (x) in Serial Number 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 and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]"shall be substituted; (xi) after Serial Number 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 Serial Number 26 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - "26A. 2515 12 20, 2515 12 90 Marble and travertine, other than blocks ....
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.... (xxii) in Serial Number 59, for entries in columns (2) and (3), the following entries shall be substituted, namely:- "3305 Preparations for use on the hair"; (xxiii) in Serial Number 60, for entries 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 Serial Number 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, dhoopbatti, dhoop, sambhrani]"; (xxv) in Serial Number 61, for entries in columns (2) and (3), the following entries shall be substituted, na....
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.... (xxx) after Serial Number 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 kind used for filling or refilling cigarette or similar lighters"; (xxxi) after Serial Number 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 Serial Number 90 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - "90A. 3813 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 90B. 3814 Organic composite solvents and thinners, not elsewhere specified or included; p....
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.... (xl) in Serial Number 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, mapcases, 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 Number 124 and the entries relating thereto, the following serial numbers and the entries against them 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 (....
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....t lined or trimmed; hair-nets of any material, whether or not lined or trimmed" shall be substituted; (xlix) in Serial Number 177 A, for entries 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 Serial Number 177A and the entries relating thereto, the following serial numbers and the entries against them 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 ston....
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....ly 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 Serial Number 184 and the entries relating thereto, the following serial numbers and the entries against them 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 Serial Number 185, for the entry in column (3), the entry "Ceramic pipes, conduits, guttering and pipe fittings" shall be substituted; (lvi) after Serial Number 185 and the entries relating thereto, the following serial numbers and the entries against them 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, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and s....
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....ve purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms"; (lxi) after Serial Number 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 Serial Number 235, for the entry in column (3), the entry"Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gasrings, 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 Serial Number 235 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "235A. 7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or c....
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.... 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 Serial Number 303A, for entries 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 hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal"; (lxxvi) after Serial Number 303A and the entries relating thereto, the following serial numbers and the entries against them 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 like, of base metal 303C. 8304 Filing cabinets, card-index cabinets, paper trays, paper....
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....lxxxii) in Serial Number 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 Serial Number 327 and the entries relating thereto, the following serial numbers and the entries against them 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, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs a....
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....tuted; (xcii) after Serial Number 376 and the entries relating thereto, the following serial numbers and the entries against them 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 Serial Number 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; (xciv) in Serial Number 380, for the entry in column (3), the entry "Microphones and stands there for; loudspeakers, w....
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.... them 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, lamp-holders, 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 Serial Number 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 Serial Number 395, for the entry in column (3), the entry "Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors,....
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....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 Serial Number 412, for the entry in column (3), the entry "Balances of a sensitivity of 5 cg or better, with or without weights" shall be substituted; (cix) after Serial Number 413 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - "413A. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, h....
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....he following serial numbers and the entries against them 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. 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 429G. 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 429H. 9209 Parts (for example, mechanisms for musical boxes) ....
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.... be substituted; (cxxiv) after Serial Number 441 and the entries relating thereto, the following serial numbers and the entries against them 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 gelatin (except gelatin of heading 3503) and articles of unhardened gelatin"; (cxxv) after Serial Number 448 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "448A. 9611 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks"; (cxxvi) in Serial Number 449A, for the entry in column (3), the entry "Cigarett....
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....including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)" shall be substituted; (viii) Serial Numbers 136, 137, 138 and the entries relating thereto, shall be omitted; (ix) in Serial Number 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 inserted; (x) Serial Numbers 144, 145, 147, 148, 149, 150 and the entries relating thereto, shall be omitted; (xi) in Serial Number 151, for the entry in column (3), the entry "Digital cameras and video camera recorders [other than CCTV]"shall be substituted; (xii) Serial Numbers 152, 153 and the entries relating thereto, shall be omitted; (xiii) in Serial Number 154, in column (3), after the words and figures in the brackets, "not exceeding 20 inches", the words "; and set top box for television" shall be inserted; (xiv) Serial Numbers 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182, 183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211....