TaxTMI 
TaxTMI 
Amendments in the Notification No. 1/2017- State Tax (Rate), No. F-10- 43/2017/CT/V (69) dated the 28th June, 2017
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....7/CT/V (163) - In exercise of the powers conferred by sub-section (1) of section 9 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification No. 1/2017- State Tax (Rate), No. F-10- 43/2017/CT/V (69) dated the 28th June, 2017 of the State Government, Commercial Tax Department, published in the Gazette (Extraordinary) of Chhattisgarh, vide number 252 dated the 28th June, 2017, namely:- In the said notification,- (A) in Schedule I-2.5%,- (i) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely:- “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 i....
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.... "Cashew nuts, whether or not shelled or peeled, desiccated coconuts" shall be substituted; (viii) in S. No. 30, in the entry in column (3), after the words "shelled or peeled", the words ",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", shall be inserted; -2- (ix) in S. No. 58, in the entry in column (3), after the words "Meal, powder," the words "Flour", shall be inserted ; (x) S. No. 60 and the entries relating thereto shall be omitted; (xi) in S. No. 66, in column (3), the words, "other than of seed quality†shall be omitted; (xii) for S. No. 72 and the entries relating thereto, the following shall be substituted, namely:- "72 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin"; (xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted, namely:- "78 14....
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....other than leather of heading 4114 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour"; (xxii) after S. No. 218A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "218B 5607 Jute twine, coir cordage or ropes -4- 218C 5608 218D 5609 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 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, othe....
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....ing thereto, the following serial numbers and the entries shall be inserted, namely:- 1701 91, 1701 99 1902 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared"; -6- (v) in S. No. 43, for the entry in column (3),the entry "Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders" shall be substituted; (vi) "44 for S. No. 44 and the entries relating thereto, the following shall be substituted, namely:- 2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings"; (vii) in S. No. 45, in column (3), the words omitted; 66 including idli ordosa batter†shall be (viii) after S. No. 46 and the....
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....g 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 substiuted; (xxiii) after S. No. 201 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "201A 8509 Wet grinder consisting of stone as a grinderâ€; (xxiv) after S. No. 207 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "207A 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles"; -8- (xxv) for S. No. 215 and the entries relating thereto, the following shall be substituted, namely:- "215 9003 Frames and mountings for spectacles, goggles or the like, and parts thereofâ€; (xxvi) in S. No. 216, in column (3), after the word "corrective", the brackets and words "[other than goggles for correcting vision]" shall be inserted; (xxvii) in S. No. 221, for the entry in column (3) the entry "Splints and oth....
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....elsewhere specified or included [other than mixes and doughs for the preparation of bakers' wares of heading 1905]â€; (vi)S. No. 14, and the entries relating thereto, shall be omitted; (vii) in S. No. 16, for the entry in columns(2) and (3), the following entries shall be substituted, namely:- (viii) "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"; after S. No. 16 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "16A 2101 11, 2101 12 00 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee"; (ix)S. Nos. 18, 19 and 20 and the entries relating thereto, shall be omitted; (x) in S. No. 23, for the entry in column (3), the entry, "Food preparations not elsewhere specified or included....
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....and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings"shall be substituted; (xix) (xx) S. No. 55, and the entries relating thereto, shall be omitted; after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "57A 3303 Perfumes and toilet waters"; (xxi) in S. No. 58, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- (xxii) "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]"; in S. No. 59, for the entry in columns(2) and (3), the following entries shall be substituted, namely:- -11- "3305 (xxiii) Preparations for use on the hair"; in S. No. 60, for the entry in columns(2) and (3), the following entries shall be substituted, namely:- "3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental fl....
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....ork, 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"; after S. No. 71 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "71A (xxix) 3602 Prepared explosives, other than propellant powders; such as Industrial explosives"; after S. No. 72 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "72A 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles"; (XXX) after S. No. 73 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "73A 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters"; (xxxi) after S.....
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....) in S. No. 123A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "4016 (xxxix) Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]"; after S. No. 123A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber "123B 4017 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 S. No. 124, for the entry in column(3), the entry"Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map- -14- (xli) cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery c....
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....thereto, the following serial number and the entry shall be inserted, namely: - "150A 4814 Wall paper and similar wall coverings; window transparencies of paper"; -15- (xlvii) after S. No. 153 and the entries relating thereto, the following serial number and the entry shall be inserted, namely: - "153A 4819 20 Cartons, boxes and cases of non-corrugated paper or paper board"; (xlviii) in S. No. 175, for the entry in column (3), the entry"Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed"shall be substituted; (xlix) in S. No. 177 A, for the entry 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"; (1) after S. No. 177A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 6703 "177B 177C 6704 177D 177E 6801 6802 177F 6803 Wool or....
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.... strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content ] Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths"; (liv) after S. No. 184 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "184A 184B 6904 6905 Ceramic flooring blocks, support or filler tiles and the like Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods"; (lv) in S. No. 185, for the en....
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....e inserted, namely: - "191A 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked"; (1x) after S. No. 192 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "192A (lxi) 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"; after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 7020 "195A Other articles of glass [other than Globes for lamps and lanterns, -18- (lxii) Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]"; in S. No. 235, for the entry in column (3), the entry "Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barb....
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..... 275 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "275A (lxxiii) 7615 All goods [other than table, kitchen or other household articles, of aluminium; Utensils]"; after S. No. 301 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "301A (lxxiv) 8212 Razors and razor blades (including razor blade blanks in strips)"; after S. No. 302 and the entries relating thereto, the following serial number and the 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 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal....
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....eurising, 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]"; 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 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "327A 8427 327B 8428 Fork-lift trucks; other works trucks fitted with lifting or ....
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....al number and the entries 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 -22- (xci) composition, put up in pouches, envelopes or similar packings; mechanical seals"; 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 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "376A 376B 8506 8512 376C 8513 Primary cells and primary batteries Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles 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"Teleph....
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....ng, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530"; (c) after S. No. 388 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "388A 388B 8536 8537 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 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 ....
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....ting sound recording or reproducing apparatus Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens -25- 411F 9011 411G 9012 411H 9013 411-I 9014 411J 9015 (cviii) Compound optical microscopes, including those for photomicrography cinephotomicrography microprojection or Microscopes other than optical microscopes; diffraction apparatus 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 Direction finding compasses; other navigational instruments and appliances Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders"; in S. No. 412, for the entry in column (....
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....hall be substituted; (cxv) after S. No. 428 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "428A 9111 Watch cases and parts thereof"; (cxvi) in S. No. 429, 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 S. No. 429 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "429A 9113 429B 9201 429C 9202 429D 9205 9206 00 00 429E 429F 9207 429G 9208 Watch straps, watch bands and watch bracelets, and parts thereof"; Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments Other string musical instruments (for example, guitars, violins, harps) Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) Musical instruments, the sou....
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.... Core Printed Circuit Board)]"; after S. No. 440 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "440A 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokesâ€; -28- (cxxiii) in S. No. 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 S. No. 441 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "441A 9508 441B 9602 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] 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 un....
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....40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]" shall be omitted; (vi) S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries relating thereto, shall be omitted; (vii) inS.No. 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) S. Nos. 136, 137, 138 and the entries relating thereto, shall be omitted; (ix) inS.No. 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 added; (x) S. Nos. 144, 145, 147, 148, 149, 150 and the entries relating thereto, shall be omitted; (xi) inS.No. 151, for the entry in column (3), the entry"Digital cameras and video camera recorders [other than CCTV]"shall be substituted; (xii) S.Nos. 152, 153 and t....