TaxTMI 
TaxTMI 
Amendments in the Notification (01/2017) No. FD 48 CSL 2017, dated 29th June 2017
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....²Ÿà²¿à²¸à²²à²¾à²¦à³à²¦à³ à²à²¶à³‡à²· ರಾಜà³à²¯ ಪತà³à²¤à²¿à²•à³† ಬೆಂಗಳೂರà³, ಮಂಗಳವಾರ, ನವೆಂಬರೠ೧೪, ೨೦೧ೠ(ಕಾರà³à²¤à³€à²• ೨೩, ಶಕ ವರà³à²· ೧೯೩೯) Bengaluru, Tuesday, November 14, 2017 (Karthika 23, Shaka Varsha 1939) FINANCE SECRETARIAT NOTIFICATION (41/2017) NO. FD 48 CSL 2017, BENGALURU, DATED: 14-11-2017 ನಂ.೧೦.೨೪ No. 1024 In exercise of the powers conferred by sub-section (1) of section 9 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Governmentof Karnataka, on the recommendations of the Council, hereby makes the following further amendments in the Notification (01/2017) No.FD 48 CSL 2017, dated 29th June 2017, published in the Karnataka Gazette, Extraordinary, Part-IVA, No.591, dated the 29th June, 2017, namely:- In the said notification,- (A) in Schedule ....
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....milar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, 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 ANNEXUREâ€, shall be substituted; (vii) in S. No. 27, for the entry in column (3),the entry "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 ANNEXUREâ€, shall be inserted; (ix) in S. No. 58, i....
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....) after S. No. 197 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "197A 197B 197C 4107 4112 4113 197D 4114 197E 4115 Leather further prepared after tanning or crusting, including parchment- dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 Leather further prepared after tanning or crusting, including parchment- dressed leather, of sheep or lamb, without wool on, whether or not split, 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, powd....
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....,- (i) (ii) “11 Toy balloons made of natural rubber latex Fishing hooks Worked corals other than articles of coral"; S. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted; for S. No. 11 and the entries relating thereto, the following shall be substituted, namely:- 0402 91 10, Condensed milk"; 0402 99 20 (iii) (iv) (v) "32A in S. No. 14, in column (3), the words "and desiccated coconuts", shall be omitted; after S. No. 32 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 1701 91, 1701 99 32B 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"; 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);....
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....eted) or made up from lace or other textile fabrics"; (xix) in S. No. 177, in column (3), the words, "Fly ash bricks†shall be omitted; (xx) in S. No. 196, in column (3), after the words “sports-ground rollersâ€, the word, brackets and figures"; Parts[8432 90]" shall be inserted; (xxi) in S. No. 197, in column (3), after the words and figures "of heading 8437â€, the word, brackets and figures"; parts [8433 90 00]" shall be inserted; (xxii) in S. No. 200, in column (3), for the words “Sewing machinesâ€, the words and figures "Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines†shall be substituted; (xxiii) after 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 grinder"; (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 ....
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....shall be substituted, namely:- "1901 [other than 1901 20 00] Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers' wares of heading 1905]"; (vi) 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:- "1905 Pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products"; (viii) after S. No. 16 and the entries relating thereto, the following seria....
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....ngobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakesâ€shall be substituted; (xviii) in S. No. 54A, for the entry in column (3), the entry "Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packingsâ€shall be substituted; (xix) S. No. 55, and the entries relating thereto, shall be omitted; (xx) 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:- "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]"; 00 8 (xxii) in S. No. 59, for the entry in columns(2) and (3), the following entri....
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.... of petroleum oils or of oils obtained from bituminous minerals"; (xxvii) after S. No. 62 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "62A 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404"; (xxviii) after S. No. 71 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "71A 3602 Prepared explosives, other than propellant powders; such as Industrial explosives"; (xxix) 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: - 9 "73A ....
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....relating thereto, the following serial number and the entries shall be inserted, namely: - "121A 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle- rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]"; (xxxviii) in S. No. 123A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "4016 Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]"; (xxxix) after S. No. 123A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "123B 4017 Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber 10 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 materialâ€; (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, h....
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....od panels, assembled flooring panels, shingles and shakes 137G 4421 (xlvi) Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware"; after S. No. 150 and the entries relating thereto, the following serial number and the entry shall be inserted, namely: - "150A 4814 Wall paper and similar wall coverings; window transparencies of paperâ€; (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 boardâ€; 11 (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) namely:- "6702 in S. No. 177 A, for the entry in columns (2) and (3), the following entries shall be substituted, Artificial flowers, foliage and fruit a....
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....ticles 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 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 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials 12 182D 6815 182E 6901 (liv) 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"; after S. No. 184 and the entries relating thereto, the following serial numbers....
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....lopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like"; after S. No. 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - (lix) "191A 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked"; 13 (lx) after S. No. 192 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "192A 7016 (lxi) 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 formsâ€; after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "195A (lxii) 7020 Other articles of glass [other than Globes for lamps....
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.... 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 insulatedâ€shall be substituted; (lxxii) after S. No. 275 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 14 "275A 7615 (lxxiii) All goods [other than table, kitchen or other household articles, of aluminium; Utensils]â€; after S. No. 301 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - (lxxiv) "301A 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....
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....ng furnaces, ovens andother equipment of heading 8514), forthe treatment of materials by a processinvolving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters,non-electric [other thanSolar water heater and system]â€; 15 (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 kindsâ€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 substi....
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.... entry "Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screwsâ€shall be substituted; (xc) "369B (xci) after S. No. 369A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals"; in S. No. 375, for the entry in column (3), the entry “Electrical transformers, static converters (for example, rectifiers) and inductors†shall be substituted; 16 after S. No. 376 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - (xcii) "376A 8506 376B 8512 376C 8513 (xciii) 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 Portabl....
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.... the following serial numbers and the entries shall be inserted, namely: - 8529 384B 8530 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 384C 8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530"; (c) after S. No. 388 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 17 "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 w....
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....including instruments for radio-astronomy Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 Cinematographic cameras and projectors, whether or not incorporating 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 Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection 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 18 411-I 411J 9014 9015 (cviii) (cix) Direction finding compasses; other navigational instruments and appliances Surveying (including photogrammetrical....
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....mplete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements†shall be substituted; (cxv) after S. No. 428 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - (cxvi) "428A 9111 Watch cases and parts thereof"; 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: - 19 11 "429A 9113 429B 9201 429C 429D 9202 9205 429E 9206 00 00 429F 9207 429G 9208 429H 9209 (cxviii) "435A Watch straps, watch bands and watch bracelets, and parts thereofâ€; 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,....
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....hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]"; after S. No. 440 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "440A (cxxiii) 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes"; 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: - 20 "441A 9508 441B 9602 (cxxv) 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 m....
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....han aircraft engines]"shall be substituted; (v) in S.No. 117, in column (3), the words, figures and brackets “concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]" shall be omitted; (vi) S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries relating thereto, shall be omitted; (vii) in S.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; 21 (ix) in S.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) in S.No. 15....