AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
Amend NT No.1-2017 CT(R) GST Tax Rate (Amendment in F.NO.FIN/REV3/GST(Pt-1) “D”, 30th June,2017)
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.... 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 S. No. 2 and the entries relating thereto, the following shall be substituted, namely:- "2 0303, 0304, All goods [other than fresh or chilled] and put up in unit container and,- 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]"; (iii) S. Nos. 3,4,5, 6 and the entries relating thereto shall be omitted; (iv) in S. No. 16, for the entry in column (3), the entry "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 s....
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....:- "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]"; (xiv)) in S. No. 91, in column (3), the words, "khandsari sugar" shall be omitted; (xv) in S. No. 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 chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets,gajak, khaja, khajuli, anarsa" shall be substituted; (xvi) in S. No. 100 A, in column (3), after the words "Roasted Gram", the words ",idli/dosa batter, chutney powder" shall be inserted; (xvii) for S. No. 111 and the entries relating thereto, the following shall be substituted, namely:- "111 2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur "; (xviii) in S. No. 135, in column (3), after t....
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....ial number and entries shall be substituted, namely:- "224 63 [other than Other made up textile articles, sets, of sale value not 6309] exceeding Rs. 1000 per piece "; (xxv) after S. No. 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 S. No. 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "225A 6815 Fly ash bricks orfly ash aggregate with 90 percent or more fly ash content"; (xxvii) after S. No. 230 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "230A 8407 10 00, Aircraft engines"; 8411 (xxviii) in S. No. 234A, for the entry in column (3),the entry "E-waste 85 Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer" shall be substituted; (xxix) after S. N....
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....mely:- 3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink"; S. No. 71, 86, 87, 88 and the entries relating thereto shall be omitted; for S. Nos. 89, 90 and the entries relating thereto, the following shall be substituted, namely:- 4202 22 20 4202 22 30 Hand bags and shopping bags, of cotton Hand bags and shopping bags, of jute"; in S. No. 139, in column (3), after the words "with rubber or plastics", the brackets and words "[other than jute twine, coir cordage or ropes]" shall be inserted; (xiv) S. No. 140, and the entries relating thereto shall be omitted; गे (xv) in S. No. 141, in column (3), after the words "specified or included", the brackets and words "[other than products of coir]" shall be inserted; (xvi) S. No. 152, and the entries relating thereto shall be omitted; (xvii) for S. No. 171 and the entries relating thereto, the following shall be substituted, "171 namely:- 63[other than 6309] Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece ( other than Worn clothing and other worn articles; rags]"; (xviii) aft....
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....all be omitted; (xxx)after S. No. 242 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - (1) "243 (2) Any Chapter (3) Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software"; (C) in Schedule III-9%,- (i) S. No. 1, and the entries relating thereto, shall be omitted; (ii) S. No. 10, and the entries relating thereto, shall be omitted; (iii)in S. No. 12, for the entry in column (3), the entry"Sugar confectionery [other than mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets and gajak]",shall be substituted; (iv) after S. No. 12 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "12A 12B 1804 1805 12C 1806 Cocoa butter, fat and oil Cocoa powder, not containing added sugar or sweetening matter Chocolates and other food preparations containing cocoa"; $9 (v) in S. No. 13, for the entry in columns(2) and (3), the follo....
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....o, shall be omitted; in S. No. 30, for the entry in column (3), the entry "Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]"shall be substituted; after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "30A 2706 Tar distilled from other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars"; (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, ename....
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....d put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent"; after S. No. 61 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "61A 61B 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"; 12 (xxvii) after S. No. 62 and the entries relating thereto, the following serial number and the entries shall be inserted, n....
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....uids"; 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 plastics"; after S. No. 107 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "107A (xxxvi) 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics"; in S. No. 111, for the entry in column (3), the entry "Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]"shall be substituted; (xxxvii) after S. No. 121 and the entries 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 ....
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.... 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 ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards Plywood, veneered panels and similar laminated wood Densified wood, in blocks, plates, strips, or profile shapes Wooden frames for paintings, photographs, mirrors or similar objects Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware"; (xlvi) after S. No. 150 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 paper"; 15 00 (xlvii) after S. No. 153 and the entries relating thereto, the followi....
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....iles and similar articles, not ornamented"; 16 (lii)in S. No. 181, for the entry in column (3), the entry"Articles of cement, of concrete or of artificial stone, whether or not reinforced" shall be substituted; (liii) after S. No. 182 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "182A 182B 6812 6813 182C 6814 182D 6815 182E 6901 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 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 Articles of stone or of other mineral su....
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....ls Safety glass, consisting of toughened (tempered) or laminated glass Multiple-walled insulating units of glass Glass mirrors, whether or not framed, including rear-view mirrors"; (lviii) after S. No. 190 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "190A 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like"; (lix) after S. No. 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "191A 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked"; (lx)after S. No. 192 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 ....
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....tures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures"; 19 (lxxi) in S. No. 275, for the entry in column (3), the entry"Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated"shall be substituted; (lxxii) after S. No. 275 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "275A 7615 All goods [other than table, kitchen or other household articles, of aluminium; Utensils]â€; (lxxiii) 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 file....
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....ipment, whether or not electrically heated (excluding 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]"; 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; ....
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....ng; ball or roller screws"shall be substituted; (xc) after S. No. 369A and the entries relating thereto, the following serial 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) ....
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....r 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 than switching apparatus of heading 8517"; 24 (ci) in S. No. 390, for the entry in colum....
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....aphic (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 (3), the entry"Balances of a sensitivity of 5 cg or better, with or without weights"shall be substituted; (cix) after S. No. 413 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "413A 9022 413B 9023 Appa....
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.... 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 sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 27 429H 9209 Parts (for example, mechanisms for musical boxes) and acc....
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....ing 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 unhardened gelatin"; (cxxv) after S. No. 448 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "448A 9611 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks"; (cxxvi) in S. No. 449A, for the entry in column no. 3, the entry "Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks"shall be substituted; (cxxvii) after....
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....ords 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. 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 the entries relating thereto, shall be omitted; (xiii) in S.No. 154, in column (3), after the words and figures in the brackets the words "and set top box for television" shall be added; 30 (xiv) S. Nos. 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182, (xv) 183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries relating thereto, shall be omitted; S. Nos. 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto, shall be omitted; (xvi) in S.No. 228, for the entry "-"in column (2), the entry "Any Chapter" shall be substituted. (E) in Schedule-V-1.5%, in S. No. 13, for the words "of metal clad with precious metal", the words and brackets "of metal clad with preci....