TaxTMI 
TaxTMI 
Amendments in the Notification No. FA-3-33-20171-V-(42) dated, 29.06.2017
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.... 0210 (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]â€; (ii) for S. No. 2 and the entries relating thereto, the following shall be substituted, namely:- All goods [other than fresh or chilled] and put up in unit container and,- "2 0303, 0304, 0305, (a) bearing a registered brand name; or 0306, 0307, 0308 (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]â€; (iii) S. Nos. 3,4,5, 6 and the entries relating thereto shall be omitted; मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 14 नवमà¥....
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....our", shall be inserted; 1210 (40) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 14 नवमà¥à¤¬à¤° 2017 (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 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 601 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]â€; (xiv)) in S. No. 91, in column (3), the words, “khandsari sugar" shall be omitted; (xv) in S. No. 92, for th....
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....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 flourâ€; (xxii) after S. No. 218A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "218B 5607 218C 5608 Jute twine, coir cordage or ropes Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 1210 (42) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 14 नवमà¥à¤¬à¤° 2017 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 ad....
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....l 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 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 preparedâ€; 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; 1210 (44) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 14 नवमà¥à¤¬à¤° 2017 (vi) "44 (vii) 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 an....
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...."; (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 rollers", 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 8437", the word, brackets and figures "; parts [8433 90 00]" shall be inserted; (xxii) in S. No. 200, in column (3), for the words "Sewing 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 su....
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....etening matter Chocolates and other food preparations containing cocoaâ€; (v) in S. No. 13, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "1901 [other than 1901 2000] 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 मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 14 नवमà¥à¤¬à¤° 2017 1210 (47) 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:- (viii) "1905' Pastry, cakes, ....
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....s"; (xvi) in S. No. 33, for the entry in column (3), the entry "Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]" shall be substituted; (xvii) in S. No. 52, for the entry in column (3), the entry "Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (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 flakes†shall be substituted; (xviii) in S. No. 54A, for the entry in column (3), the entry "Artistsâ€, students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings" shall be substituted; (xix) S. No. 55, and the entries relating thereto, shall be om....
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....red with soap or detergentâ€; after S. No. 61 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "61A 61B (xxvii) 3402 3403 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 castor oil, fish oil or sperm oil] Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals"; 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, f....
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....ake 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 Anti-freezing preparations and prepared de-icing fluids"; मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 14 नवमà¥à¤¬à¤° 2017 1210 (51) (xxxiv) after S. No. 104 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "104A (XXXV) 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plasticsâ€; after S. No. 107 and the entries relating thereto, the following serial number and the 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 ....
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....her [other than gloves specially designed for use in sports] Other articles of leather or of composition leather Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons"; S. No. 125, 126, 127, 128, 129 and 130 and the entries relating thereto shall be omitted; (xliii) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "132A 4303 Articles of apparel, clothing accessories and other articles of furskin"; (xliv) in S. No. 133, for the entry in column (3), the entry "Artificial fur and articles thereof" shall be substituted; (xlv) after S. No. 137 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "137A 4410 137B 4411 137C 4412 137D 4413 137E 4414 137F 4418 137G 4421 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 Fibre board of wood or other lign....
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....e (except slate) Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] Worked slate and articles of slate or of agglomerated slate"; (li) after S. No. 180 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "180A 6807 180B 6808 180C 6809 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders Articles of plaster or of compositions based on plast....
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....i) after S. No. 185 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "185A 185B 6907 6909 185C 6910 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 185D 6914 Other ceramic articlesâ€; (lvii) after S. No. 189 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 14 नवमà¥à¤¬à¤° 2017 1210 (55) "189A 7003 (lviii) (lix) 189B 7004 189C 7005 189D 700....
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....¶ राजपतà¥à¤°, दिनांक 14 नवमà¥à¤¬à¤° 2017 (lxii) in S. No. 235, for the entry in column (3), the entry “Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]" shall be substituted; (lxiii) after S. No. 235 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "235A (lxiv) 7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor- driven fan or blower, and parts thereof, of iron or steelâ€; after S. No. 236 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - (lxv) "23....
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....ippers, 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]"; in S. No. 303A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- (lxxv) "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 S. No. 303A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "303B 8303 303C 8304 303D 8305 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of ....
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....ing 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 327C 8429 Fork-lift trucks; other works trucks fitted with lifting or handling equipment Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांà¤....
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....ts, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals"; 1210 (60) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 14 नवमà¥à¤¬à¤° 2017 (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 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 "Telephone sets; other apparatus for the....
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....ed, namely: - "384A 8529 384B 8530 384C 8531 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) Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530â€; (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 853....
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.... 9011 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not 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 or Compound optical microscopes, including those for photomicrography cinephotomicrography microprojection मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 14 नवमà¥à¤¬à¤° 2017 1210 (63) 411G 9012 411H 9013 411-I 9014 411J 9015 (cviii) Microscopes other than opti....
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....l numbers and the entries shall be inserted, namely: - "425A 9106 425B 9107 425C 9108 (cxiii) Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders) Time switches with clock or watch movement or with synchronous motor Watch movements, complete and assembled"; in S. No. 427, for the entry in column (3), the entry "Other clock or watch parts†shall be substituted; (cxiv) in S. No. 428, for the entry in column (3), the entry "Complete 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: - "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 s....
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....pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber plastics, or whether or not covered [other coir than products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]" shall be substituted; (cxxi) after S. No. 438 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "438A (cxxii) 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; 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: - "44....
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....relating thereto, the following serial number and the Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software"; (D) in 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; मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 14 नवमà¥à¤¬à¤° 2017 1210 (67) (ii) in S.No. 46, in column (3), for the words in the brackets, "and Rear Tractor tyres", the words "rear tractor tyres; and of a kind used on aircraft", shall be added; (iii) S. Nos. 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113 and the entries relating thereto, shall be omitted; (iv) in S. No. 114, for the entry in column (3), the entry "Spark-ignition reciprocati....