TaxTMI 
TaxTMI 
Seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates
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....following shall be substituted, 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) 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 b....
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.... be inserted; (x) Serial Number 60 and the entries relating thereto shall be omitted; (xi) in Serial Number 66, in column (3), the words, "other than of seed quality" shall be omitted; (xii) for Serial Number 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 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 chikk....
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....ng 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 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 ....
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....ntry "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 shall be substituted 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 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, whethe....
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....r" ; (xxiv) after Serial Number 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 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 entri....
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....ing 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 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, 2....
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....s 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 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; p....
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....opellant powders; such as Industrial explosives"; (xxix) after Serial Number 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"; (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 ....
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....d 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), of any material"; (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 there....
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.... number and the entry 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 strips), whether or not 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. ....
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....ed 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 more fly 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....
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....e following serial number and the 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 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 subst....
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...., of aluminium; Utensils]"; (lxxiii) after Serial Number 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)"; (lxxiv) after Serial Number 302 and the entries relating thereto, the following 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 ....
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....ater 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 substituted; (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 ....
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....r 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 substituted; (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....
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....ions 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 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 entr....
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....) 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 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....
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....nd the entries 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 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. ....
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....serted, 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; (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 in....
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.... (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 changers, 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 wo....