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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....No. TN/PMG(CCR)/WPP-88/2015-17 Dated: 14-11-2017 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....
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....n foregone voluntarily], subject to the conditions as in the ANNEXURE", shall be substituted; (v) in S. No. 23, in the entry in column (3), after the word "frozen", the words," put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the 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],....
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....n sublimed sulphur, precipitated sulphur and colloidal sulphur "; (xviii) in S. No. 135, in column (3), after the words, figures and letters "natural boric acid containing not more than 85% of H3BO3" the brackets and words "(calculated on dry weight)" shall be inserted; (ix) after S. No. 156 and the entries relating thereto, the following serial number and the entries shall be inserted, 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, wi....
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....pose 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. No. 257A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "257B 9401 10 00 Aircraft seats"; (xxx) for S. No. 259A and the entries relating thereto, the following serial numbers and the entries 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 ....
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.... (xiv) S. No. 140, and the entries relating thereto shall be omitted; (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, namely:- "171 63 [other than 6309] Other made up textile articles, sets of sale value exceeding 1,000 per piece [other than Worn clothing and other worn articles; rags] "; (xviii) after S. No. 171A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "171B omitted; 6505 Hats (knitted/crocheted) or made up from lace or 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....
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....tted; (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:- [PART-I "12A 1804 12B 1805 12C 1806 Cocoa butter, fat and oil Cocoa powder, not containing added sugar or sweetening matter Chocolates and other food preparations containing cocoa"; (v) in S. No. 13, for the entry in columns(2) and (3), the following entries shall be substituted, namely:- "1901 [other than 1901 20 00] Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, PART - I] "1901 ....
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....unicipal waste [other than fly ash]"shall be substituted; 1857 1858 LA GAZETTE DE L'ETAT (xv) 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, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or fla....
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...., in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent"; (xxvi) 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"; (xxvii) after S. No. 62 and the entri....
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....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"; (xxxiv) after S. No. 104 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "104A 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics"; (xxxv) 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"; [PART-I PART - I] LA GAZETTE DE L'ETAT (xxxvi) 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 ....
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....lowing 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 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 floorin....
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....tone]. 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 plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented"; (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 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of....
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....Other ceramic articles"; PART - I] LA GAZETTE DE L'ETAT (lvii) after S. No. 189 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- "189A 189B 7003 7004 189C 7005 189D 7006 00 00 189E 7007 189F 7008 189G 7009 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but ot otherwise worked. Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non- reflecting layer, but not otherwise worked. Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials. 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 re....
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....ing serial number and the entries shall be inserted, namely:- "236A 7324 Sanitary ware and parts thereof, of iron and steel"; (lxv) 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 steel" shall be substituted; (lxvii) after S. No. 252 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "252A 7418 All goods [other than table, kitchen or other household articles of copper; Utensils]"; (lxviii) in S. No. 253, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "7419 Other articles of copper"; (lxix) in S. No. 262, for the entry in column no. 3, the entry "Unwrought Aluminium" shall be substituted; (lxx) in S. No. 271, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "7610 Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, r....
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.... articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal"; (lxxvii) after S. No. 307 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "307A 8310 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405"; (lxxviii) in S. No. 316, for the entry in column (3), the "Turbo-jets, turbo- propellers and other gas turbines [other than aircraft engines]" shall be substituted; (lxxix) after S. No. 317 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- "317A 8413 Concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60] 1867 1868 317B 8414 LA GAZETTE DE L'ETAT Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps]"; (lxxx) in S. No. 320, for the entry....
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....es, whether or not combined; parts and accessories thereof" shall be substituted; [PART - I PART - I] LA GAZETTE DE L'ETAT (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, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]"shall be substituted; (lxxxvi) after S. No. 364 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "364A 8476 Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines"; (lxxxvii) after S. No. 365 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "365A 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter"; (lxxxviii) in S. No. 366, for the entry in column (3), the entry "Machines and m....
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....fiers; 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 8519 Sound recording or reproducing apparatus"; (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 solely or principally with the apparatus of headings 8519 or 8521"; (xcvii) in S. No. 383, for the entry in column (3), the entry "Closed- Circuit Television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces, etc.]" shall be substituted; (xcviii) after S. No. 383 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- "383A 8526 383B 8527 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus Reception appara....
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....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 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material"; (cv) S. No. 410, and the entries relating thereto, shall be omitted; (cvi) in S. No. 411, for the entry in column (3), the entry "Spectacles [other than corrective]; goggles including those for correcting vision" shall be substituted; (cvii) after S. No. 411 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- "411A 9005 411B 9....
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....es (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 watches, other than those of heading 9101"; (cxi) after S. No. 424 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "424A 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels"; [PART - I PART - I] LA GAZETTE DE L'ETAT (cxii) after S. No. 425 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- "425A 9106 425B 9107 425C 9108 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, ti....
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....fter 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 supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir 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 9405 Lamps and lighting fittings including se....
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.... 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, 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; (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, ....
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....) 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 thereafter, under any law for the time being in force in any other country."; 2. This notification shall come into force with effect from the 15th day of November, 2017. (By order of the Lieutenant-Governor) Dr. V. CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance). GOVERNMENT OF PUDUCHERRY....