TaxTMI 
TaxTMI 
Seeks to amend Notification No. 1/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
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....-11-2017 Price : ~ 29-00 பà¯à®¤à¯à®šà¯à®šà¯‡à®°à®¿ மாநில அரசிதழ௠La Gazette de L'État de Poudouchéry The Gazette of Puducherry சிறபà¯à®ªà¯ வெளியீட௠அதிகாரம௠பெறà¯à®± PART - I EXTRAORDINAIRE Publiée par Autorité EXTRAORDINARY வெளியீட௠விலை : 729-00 Prix : F 29-00 எண௠பà¯à®¤à¯à®šà¯à®šà¯‡à®°à®¿ செவà¯à®µà®¾à®¯à¯à®•à¯à®•à®¿à®´à®®à¯ˆ 2017 ஹ௠நவமà¯à®ªà®°à¯ மீ 14 s No. 187 Poudouchéry Mardi 14 Novembre No. Puducherry Tuesday 14th November 2017 Published by Authority Price : F 29-00 2017 (23 Kartika 1939) GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G. O. Ms. No. 41/2017-Puducherry GST (Rate), Puducherry, dated 14th November 2017] NOTIFICATION In exercise of the powers conferred b....
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....tered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE", shall be inserted; (vi) in S. No. 26, for the entry in column (3), the entry "Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar 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,- [PART - I PART - I] LA GAZETTE DE L'ETAT (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE", shall be 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), ....
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....nserted, namely:- "156A 2621 Fly Ash "; (xx) for S. No. 189 and the entries relating thereto, the following shall be substituted, namely:- "189 4011 30 00 New pneumatic tyres, of rubber of a kind used on aircraft"; (xxi) 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 slab....
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....tries shall be substituted, namely:- "259A 4016 or 9503 259B 9507 Toy balloons made of natural rubber latex Fishing hooks 259C 9601 (B) in Schedule II-6%,- Worked corals other than articles of coral"; (i) S. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted; (ii) for S. No. 11 and the entries relating thereto, the following shall be substituted, namely:- 1853 1854 LA GAZETTE DE L'ETAT "11 0402 91 10, 0402 99 20 Condensed milk"; (iii) in S. No. 14, in column (3), the words "and desiccated coconuts", shall be omitted; (iv) after S. No. 32 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- "32A 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"; (v) in S. No. 43, for the entry in column (3),the entry "Yeasts (active and inactive); other single cell ....
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....r other textile fabrics"; (xix) in S. No. 177, in column (3), the words, "Fly ash bricks" shall be (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 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 vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles"; (xxv) for S. No. 215 and ....
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....ing 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, PART - I] "1901 [other than 1901 20 00] LA GAZETTE DE L'ETAT Malt extract, food preparations of flour, groats, 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 serial number and the entries shall be inserted, namely:- "16A omitted....
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....lass 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 "Artists', 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 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]"; (xxii) in S. No. 59, for the entry in columns(2) and (3), the following entries shall be substituted, namely:- "3305 Preparations for use on the hair"; (xxiii) in S. No. 60, for the entry in columns(2) and (3), the following entries shall be subst....
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....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"; 1859 1860 LA GAZETTE DE L'ETAT (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:- "73A 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for fi....
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....r 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 123C 4201 Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber. Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material"; (xl) in S. No. 124, for the entry in column(3), the entry "Trunks, suit- cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile ma....
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.... (xlvii) after S. No. 153 and the entries relating thereto, the following serial number and the entry shall be inserted, namely:- "153A 4819 20 Cartons, boxes and cases of non-corrugated paper or paper board"; (xlviii) in S. No. 175, for the entry in column (3), the entry "Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed" shall be substituted; (xlix) in S. No. 177 A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit"; [PART-I PART I] - LA GAZETTE DE L'ETAT (1) after S. No. 177A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- "177B 6703 177C 6704 177D 6801 177E 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 textil....
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....ding agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials. Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content]. Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths"; (liv) after S. No. 184 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- "184A 6904 184B 6905 Ceramic flooring blocks, support or filler tiles and the like. Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods"; (lv) in S. No. 185, for the 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 wa....
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.... kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms"; (lxi) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "195A 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]"; 1865 1866 LA GAZETTE DE L'ETAT (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 7322 Radiators for central heating, not electrically heated,....
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....ber and the entries shall be inserted, namely:- "302A 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor]"; (lxxv) in S. No. 303A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal 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 equipm....
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....uids 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 327D 8430 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. 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....
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....ticles 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 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; 1869 1870 LA GAZETTE DE L'ETAT (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 th....
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....s, 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"; (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 substitut....
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....ophysical instruments and appliances, excluding compasses; rangefinders"; (cviii) 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 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-watch....
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.... 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. 1873 1874 429H 9209 LA GAZETTE DE L'ETAT 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, for the entry in column (3), the entry "Mattress sup....
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....nserted, 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 9617 449C 9618 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"; (cxxviii) after S. No. 4520 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "452P Any Chapter (D) in Schedule-IV-14%,- Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software"; (i) S. Nos. 2, 3, 4, 5, 6, 7, 8, 9, 11, 16, 17, 19, 23, 2....
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....161, 162, 163, 172, 178, 179, 180, 181, 182, 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; (xv) 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; [PART-I PART I] - LA GAZETTE DE L'ETAT (B) a brand registered as on the 15th May 2017 or thereafter, under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on the 15th May 2017 or ther....