TaxTMI 
TaxTMI 
Amendment in Notification No. 1/2017- State Tax (Rate), Dated 29/06/2017
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....ontainer 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]" ; (ii) for S. No. 2 and the entries relating thereto, the following shall be substituted, namely:- "2 0303, 0304, 0305, 0306, 0307, 0308 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 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] andput up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionab....
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....s, 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 9060] 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....
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....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 6309] Other made up textile articles, sets, of sale value not 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 or fly 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, 8411 Aircraft engines " ; (xxviii) in S. No. 234A, for the entry in column (3), the entry "E-waste Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (M....
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....and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "57A 2804 40 10 Medical grade oxygen"; (x) for S. No. 70 and the entries relating thereto, the following shall be substituted, namely:- "70 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" ; (xi) S. No. 71, 86, 87, 88 and the entries relating thereto shall be omitted; (xii) for S. Nos. 89, 90 and the entries relating thereto, the following shall be substituted, namely:- "89 4202 22 20 Hand bags and shopping bags, of cotton 90 4202 22 30 Hand bags and shopping bags, of jute"; (xiii) 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; (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 rel....
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....dic 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) (2) (3) "243 Any Chapter 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 sw....
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....ng serial number and the entries shall be inserted, namely: - "24A 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water]"; (xii) after S. No. 26 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "26A 2515 12 20, 2515 12 90 Marble and travertine, other than blocks 26B 2516 12 00 Granite, other than blocks"; (xiii) S. No. 27, and the entries relating thereto, shall be omitted; (xiv) 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; (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 specif....
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.... whether or not perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoopbatti, dhoop, sambhrani]"; (xxv) in S. No. 61, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "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, 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 3402 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] 61B 3403 Lubri....
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....d, namely: - "90A 3813 Preparations and charges for fire-extinguishers; charged fire extinguishing grenades 90B 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers"; (xxxiii) after S. No. 94 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "94A 3819 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 minerals 94B 3820 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 pa....
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.... 4205 Other articles of leather or of composition leather 124C 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons"; (xlii) S. No. 125, 126, 127, 128, 129 and 130 and the entries relating thereto shall be omitted; (xliii) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "132A 4303 Articles of apparel, clothing accessories and other articles of furskin"; (xliv) in S. No. 133, for the entry in column (3), the entry "Artificial fur and articles thereof" shall be substituted; (xlv) after S. No. 137 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "137A 4410 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 137B 4411 Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 137C ....
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....(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] 177F 6803 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 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) 180B 6808 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 180C 6809 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 entri....
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....inks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 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 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 189B 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked 189C 7005 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 189D 7006 00 00 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials 189E 7007 Safety glass, consisting of toughened (tempered) or laminated glass 189F 7008 Multiple-walled insulating units of glass 189G 7009 Glass mirrors, whether or not fra....
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....ntries relating thereto, the following 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....
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....etal; 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] 317B 8414 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 in columns (2) and (3), the following entries shall be su....
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....try 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 mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]" shall be substituted; (lxxxix) in S. No. 3....
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.... (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 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 383B 8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock"; (xcix) after S. No. 384 and the entries relating thereto, the following serial numbers and the entries shall be ins....
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....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 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 411B 9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 411C 9007 Cinematographic c....
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....er 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"; (cxii) after S. No. 425 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "425A 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders) 425B 9107 Time switches with clock or watch movement or with synchronous motor 425C 9108 Watch movements, complete and assembled"; (cxiii) in S. No. 427, for the entry in column (3), the entry "Other clock or watch parts" shall be substituted; (cxiv) in S. No. 428, for the entry in column (3), the entry "Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements" shall be substituted....
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.... 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 searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]"; (cxxii) after S. No. 440 and the entries relating thereto, the following serial number and t....
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....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), after the words in the brackets, the words "and of a kind used on aircraft", shall be substituted; (iii) S. Nos. 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113 and the entries relating thereto, shall be omitted; (iv) in S. No. 114, for the entry in column (3), the entry"Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]"shall be substituted; (v) in S.No. 117, in column (3), the words, figures and brackets "concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]" shall be omitted; (vi) S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries rel....