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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....ng a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]"; (ii) for 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 enfor....
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.... 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]"; (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. ....
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....r"; (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 adhesive (bolducs)" ; (xxiv) for S. No. 224 and the entries relating thereto, the following serial 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"; 8....
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....sings"; in S. No. 45, in column (3), the words "including idli ordosa batter" shall be omitted; (viii) after S. No. 46 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "46A 2106 90 91 Diabetic foods"; (ix) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- (x) (xi) "57A "70 (xii) "89 90 (xiii) 2804 40 10 Medical grade oxygen"; for S. No. 70 and the entries relating thereto, the following shall be substituted, namely:- 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 cord....
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...."[other than goggles for correcting vision]" shall be inserted; (xxvii) in S. No. 221, for the entry in column (3),the entry "Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]" shall be substituted; (xxviii) after S. No. 222 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "222A 9403 Furniture wholly made of bamboo, cane or rattan"; (xxix) in S. No. 231, in the entry in column (3), the words "fishing hooks", shall 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 ent....
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....or the entry in column (3), the entry, "Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similaf edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]"shall be substituted; (xi)after S. No. 24 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - (xii) "24A 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water]"; after S. No. 26 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "26A 2515 12 20, Marble and travertine, other than blocks 10 2515 12 90 26B 2516 12 00 Granite, other than blocks"; (xiii) (xiv) (xv) S. No. 27, and the entries relating thereto, 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....
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....d to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]"; (xxiv) after S.No. 60 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "60A (XXV) 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoopbatti, dhoop, sambhrani]"; in S. No. 61, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- (xxvi) "3401 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, co....
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....r similar lighters"; (xxxi) after S. No. 89 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "89A (xxxii) 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils"; after S. No. 90 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 3813 "90A 90B 3814 (xxxiii) Preparations and charges for fire-extinguishers; charged fire- extinguishing grenades Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers"; after S. No. 94 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 13 "94A 3819 94B 3820 (xxxiv) Hydraulic brake 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 ....
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.... powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]"shall be substituted; (xli) after S. No. 124 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - (xlii) "124A 4203 124B 124C 4205 4206 Articles of apparel and clothing accessories, of leather or of composition leather [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 theretoshall 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 "Art....
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.... 6801 6802 177F 6803 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included Setts, curbstones and flagstones, of natural stone (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 ....
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....ods"; (lv) in S. No. 185, for the entry in column (3), the entry"Ceramic pipes, conduits, guttering and pipe fittings"shall be substituted; (lvi) after S. No. 185 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "185A 6907 185B 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 17 185D 6914 Other ceramic articles"; (lvii) after S. No. 189 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "189A 7003 189B 7004 189C 7005 189D 7006 00 00 189E 7007 189F 7008 189G 7009 Cast glass and ....
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....lers 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 steel"; after S. No. 236 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - (lxv) "236A 7324 Sanitary ware and parts thereof, of iron and steel"; in S. No. 237, for the entry in column (3), the entry "Other cast articles of iron or steel" shall be substituted; (lxvi) in S. No. 238, for the entry in column (3), the entry "Other articles of iron or s....
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....s 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 heading 9403 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal"; 20 (lxxvii) after S. No. 307 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "307A (lxxviii) 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, ....
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....g equipment "327A 8427 327B 8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 21 327C 8429 327D 8430 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers"; (lxxxiv) in S. No. 335, for the entry in column (3), the entry "Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof shall be substituted; (lxxxv) in S. No. 361, for the entry in column (3), the entry "Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, p....
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....entry "Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks]"shall be substituted; (xciv) in S. No. 380, for the entry in column (3), the entry "Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set"shall be substituted; (xcv) after S. No. 380 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "380A Sound recording or reproducing apparatus"; 8519 (xcvi) after S. No. 381 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "381A 8522 Parts and accessories suitable for use ....
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....atus, other than switching apparatus of heading 8517"; 24 (ci) in S. No. 390, for the entry in column (3), the entry "Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]"shall be substituted; (cii) in S. No. 395, for the entry in column (3), the entry "Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors"shall be substituted; (ciii) in S. No. 396, for the entry in column (3), the entry "Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes"shall be substituted; (civ) after S. No. 397 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "397A (cv) 8547 Insulating fittings for electrical machines, appliances or equipm....
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....olumn (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 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses"; (cx) after S. No. 423 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "423A 9101 423B 9102 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal Wrist-watches, pocket-watches and other watches, including stop w....
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....und 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 accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds"; (cxviii) after S. No. 435 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "435A 9401 [other than 9401 10 00] Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft]"; (cxix) in S. No. 437, for the entry in column (3), the entry "Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof shall be substituted; (cxx) in S. No. 438....
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.... (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 S. No. 449A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "449B 449C (cxxviii) "452P 9617 9618 after S. No. 4520 and the entries shall be inserted, namely:- Any Chapter Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing"; entries relating thereto, the following serial number and the Perm....
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....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 precious metal[other than bangles of lac/shellac]", shall be substituted; (F) in the explanation, in clause (ii), for sub-clause (b), the following shall be substituted, namely:- "(b) The phrase "registered brand name" means,- (A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered; (B) a brand registered ....