TaxTMI 
TaxTMI 
Amendments in the Notification No. G.O.Ms.No.258, Revenue (Commercial Taxes-II), 29th June, 2017 - Changes to rates of tax of certain Goods
X X X X Extracts X X X X
X X X X Extracts X X X X
...., namely; - 1 " 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) in column nos 1,2,3 for S. No. 2 and the entries relating thereto, the following shall be substituted, namely:- "2 0303, 0304, 0305, 0306, 0307, 0308 All goods [other than fresh or chilled] and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]"; (iii) S. Nos. 3,4,5, 6 and the entries against them shall be omitted; (iv) in S. N....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... No. 60 and the entries against it shall be omitted; (xi) in S. No. 66, in column (3), the words, "other than of seed quality" shall be omitted; (xii) in column nos 1,2,3 for S. No. 72 and the entries relating thereto, the following entries shall be substituted, namely:- "72 121 0 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin"; (xiii) in column nos 1,2,3 for S. No. 78 and the entries relating thereto, the following entries shall be substituted, namely:- 78 1404 [other than 1404 90 10,1404 90 40,1404 90 50, 1404 90 60] Vegetable products not 1elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked] "; (xiv)) in S. No. 91, in column (3), the words, "khandsari sugar" shall be omitted; (xv) in S. No. 92, for the existing 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, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r rope; made up fishing nets and other made up nets, of textile materials 218D 5609 Products of coir" ; (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 against it, the following serial number and entries shall be substituted, in column nos (1), (2) and (3) namely:- 224 63 [other than 6309] Other made up textile articles, sets, of sale value not exceeding Rs. 1000 per piece " ; (xxv) after S. No. 224, the following entries shall be inserted in column nos 1,2,3, namely:- "224A 6309 Worn clothing and other worn articles; rags " ; (xxvi) after S. No. 225, the following serial number and the entries shall be inserted in column nos 1,2,3, namely:- " 225A 6815 Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content" ; (xxvii) after S. No. 230, the following serial number and the entries shall be inserted in column nos 1,2,3, namel....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (vii) in S. No. 45, in column (3), the words "including idli ordosa batter" shall be omitted; (viii) after S. No. 46 in column nos 1,2,3 the entries relating thereto, the following entries shall be inserted, namely:- "46A 2106 90 91 Diabetic foods " ; (ix) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "57A 2804 40 10 Medical grade oxygen "; (x) for S. No. 70 in column nos 1,2,3 the entries relating thereto, the following entries shall be substituted, namely:- 70 3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink"; (xi) S. No. 71, 86, 87, 88 and the entries relating thereto shall be omitted; (xii) in column nos 1,2,3 for S. Nos. 89, 90 the entries relating thereto, the following shall be substituted, namely:- 89 4202 22 20 Hand bags and shopping bags, of cotton 90 4202 22 30 Hand bags and shopping bags, of jute" ; (xiii) in S. No. 139, in column (3), after the words "with rubber or plastics", the brackets and words "[other than jute twine, coir corda....
X X X X Extracts X X X X
X X X X Extracts X X X X
....]" shall be inserted; (xxvii) in S. No. 221, for the entry in column (3), the entry "Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]" shall be substituted; (xxviii) after S. No. 222 in column nos 1,2,3 the entries relating thereto, the following entries shall be inserted, namely:- "222A 9403 furniture wholly made of bamboo, cane or rattan" ; (xxix) in S. No. 231, in the entry in column (3), the words "fishing hooks", shall be omitted; (xxx)after S. No. 242 in column nos 1,2,3 the entries relating thereto, the following entries shall be inserted, namely: - (1) (2) (3) "243 Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software"; (C) in the TABLE under Schedule III-9%,- (i) S. No. 1, and the entries relating thereto, shall be omitted; (ii) S. No. 10, and the entries relating thereto, shall be omitted; (iii) in S. No. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 S. No. 24 in column nos 1,2,3 the entries relating thereto, the following entries shall be inserted, namely: - 24A 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water]"; (xii) after S. No. 26 in column nos 1,2,3 the entries relating thereto,the following entries shall be inserted, namely: - 26A 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 26B 2516 12 00 Granite, other than blocks"; (xiii) S. No. 27, and the entries relating thereto, shall be omitted; (xiv) in S. No. 30, 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 S. No. 30 in column nos 1,2,3 the entries relating thereto, the following entries shall be inserted, namely: - 30A 2706 Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 S. No. 61, for the entries 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 S. No. 61 in column nos 1,2,3, the following entries shall be inserted, namely: - 61A 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d paint or varnish removers"; (xxxiii) after S. No. 94 in column nos 1,2,3, the following entries shall be inserted, namely: - 94A 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 94B 3820 Anti-freezing preparations and prepared deicing fluids"; (xxxiv) after S. No. 104 in column nos 1,2,3, the following entries shall be inserted, namely: - "104A 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics"; (xxxv) after S. No. 107 in column nos 1,2,3, the following entries shall be inserted, namely: - "107A 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics"; (xxxvi) in S. No. 111, for the entry in column (3), the entry "Other 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 S. No. 121 in column....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he entry in column (3), the entry "Artificial fur and articles thereof" shall be substituted; (xlv) after S. No. 137 in column nos 1,2,3, the following entries shall be inserted, namely: - "137A 4410 Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 137B 4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 137C 4412 Plywood, veneered 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 S. No. 150 in column nos 1,2,3, t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ment, plaster or other mineral binders 180C 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented"; (lii) in S. No. 181, for the entry in column (3), the entry "Articles of cement, of concrete or of artificial stone, whether or not reinforced" shall be substituted; (liii) after S. No. 182 in column nos 1,2,3, the following entries 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tted with other materials 189E 7007 Safety glass, consisting of toughened (tempered) or laminated glass 189F 7008 Multiple-walled insulating units of glass 189G 7009 Glass mirrors, whether or not framed, including rear-view mirrors"; (lviii) after S. No. 190 in column nos 1,2,3, the following entries 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 S. No. 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "191A 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked"; (lx) after S. No. 192 in column nos 1,2,3, the following entries 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 purposes; leaded lig....
X X X X Extracts X X X X
X X X X Extracts X X X X
....des, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures"; (lxxi) 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; (lxxii) after S. No. 275 in column nos 1,2,3, the following entries shall be inserted, namely: - "275A 7615 All goods [other than table, kitchen or other household articles, of aluminium; Utensils]"; (lxxiii) after S. No. 301 in column nos 1,2,3, the following entries shall be inserted, namely: - "301A 8212 Razors and razor blades (including razor blade blanks in strips)"; (lxxiv) after S. No. 302 in column nos 1,2,3, the following entries shall be inserted, namely: - "302A 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor]"; (lxxv) in S. No. 303A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "8302 Bas....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ising, 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 thanSolar water heater and system]"; (lxxxi) 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 kinds"shall be substituted; (lxxxii) in S. No. 325, for the entry in column (3), the entry"Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers]"shall be substituted; (lxxxiii) after S. No. 327 in column nos 1,2,3, the following entries shall be inserted, namely: - "327A 8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment 327B 8428 Other lifting, handling, loading or unloading mac....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on, put up in pouches, envelopes or similar packings; mechanical seals"; (xci) in S. No. 375, for the entry in column (3), the entry "Electrical transformers, static converters (for example, rectifiers) and inductors"shall be substituted; (xcii) after S. No. 376 in column nos 1,2,3, the following entries shall be inserted, namely: - "376A 8506 Primary cells and primary batteries 376B 8512 Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 376C 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512"; (xciii) in S. No. 379, for the entry in column (3), the entry"Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wire....
X X X X Extracts X X X X
X X X X Extracts X X X X
....king 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 S. No. 390, for the entry in column (3), the entry "Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]"shall be substituted; (cii) in S. No. 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, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitt....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n this Chapter 411-I 9014 Direction finding compasses; other navigational instruments and appliances 411J 9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders"; (cviii) in S. No. 412, for the entry in column (3), the entry "Balances of a sensitivity of 5 cg or better, with or without weights" shall be substituted; (cix) after S. No. 413 in column nos 1,2,3, the following entries 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, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like 413B 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses"; (cx) after S. No. 423 in column nos 1,2,3, the following entries shall be inserted, namely: -....
X X X X Extracts X X X X
X X X X Extracts X X X X
....truments, 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 mouthblown sound signalling instruments 429H 9209 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 S. No. 435 in column nos 1,2,3, the following entries shall be inserted, namely: - "435A 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 S. No. 437, 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 S. No. 438, for the entry in column (3), the entry "Mattress supp....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 S. No. 449A, 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 S. No. 449A in column nos 1,2,3, the following entries shall be inserted, namely: - "449B 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 449C 9618 Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing"; (cxxviii) after S. No. 452O in column nos 1,2,3, the following entries shall be inserted, namely:- "452P Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software" ; (D) in the TABLE under Schedule-IV-14%, - (i) 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; ....