TaxTMI 
TaxTMI 
Amendment in the Notification No. F.12(56)FD/Tax/2017-Pt-I-40 dated 29.06.2017 relating to rate of state tax on intra-state supply of goods
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....d 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]†; 11. (ii) for the existing serial number 2 and entries thereto, the following shall be substituted, namely:- 11 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], 1 tiach subject to the conditions as in the ANNEXURE] 11. (iii) the existing serial numbers 3,4,5 and 6 and entries thereto shall be deleted; (iv) in serial number 16, for the existing entry in column (3), the entry "All goods [other than fresh or chilled] and put up in unit container and,- (v) ....
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....ed; (x) the existing serial number 60 and entries thereto shall be deleted; (xi) in serial number 66, in column (3), the existing expression "other than of seed quality" shall be deleted; (xii) for the existing serial number 72 and entries thereto, the following shall be substituted, namely:- "I 72 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin"; (xiii) for the existing serial number 78 and entries thereto, the following shall be substituted, namely:- " 78 (xiv) 1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60] 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] in serial number 91, in column (3), the existing expression “khandsari sugar†shall be deleted; (xv) in serial number 92, for the existing entry in column (3), the entry "Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, el....
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.... of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour 1P. (xxii) after the existing serial number 218A and entries thereto and before the existing serial number 219 and entries thereto, the following shall be inserted, namely:- 218B. 5607 Jute twine, coir cordage or ropes 218C. 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials 218D. 5609 Products of coir (xxiii) after the existing serial number 219A and entries thereto and before the the existing serial number 219B and entries thereto, the following shall be inserted, namely:- 11 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 the existing serial number 224 and entries thereto, the following shall be substituted, namely:- 11 224. 63 [other than Other made up textile articles, sets, of sale value not 6309] exceeding Rs. 1000 per piece 11. (xxv) after the existing serial number 224 ....
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....g 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 serial number 43, for the existing entry in column (3), the entry "Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders" shall be substituted; (vi) for the existing serial number 44 and entries thereto, the following shall be substituted, namely:- 11 44. (vii) 2103 All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings 19. , in serial number 45, in column (3), the existing expression "including idli/ dosa batter" shall be deleted; (viii) after the existing serial number 46 and entries thereto and before the existing serial number 47 and entries thereto, the following shall be inserted, namely:- || 46A.....
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.... 90 00]" shall be added; (xxii) in serial number 200, in column (3), for the existing expression "Sewing machinesâ€, the expression “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 the existing serial number 201 and entries thereto and before the existing serial number 202 and entries thereto, the following shall be inserted, namely:- " 201A. 8509 Wet grinder consisting of stone as a grinder 11. " (xxiv) after the existing serial number 207 and entries thereto and before the existing serial number 208 and entries thereto, the following 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 the existing serial number 215 and entries thereto, the following shall be substituted, namely:- 215. 9003 Frames and mountings for spectacles, goggles or the like, and parts thereof (xxvi) in serial number 216, in column (3), ....
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....a 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, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included 10 10 track 11 || 11 [other than mixes and doughs for the preparation of bakers' wares of heading 1905] (vi) the existing serial number 14 and entries thereto shall be deleted; (vii) in serial number 16, for the existing entries in columns (2) and (3), the following 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 the existing serial number 16 and entries thereto and before the existing serial number 17 and entries thereto, the following shall be inserted, namely: - 16A. 2101....
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....erial number 52, for the existing 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 flakes" shall be substituted; (xviii) in serial number 54A, for the existing 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) the existing serial number 55 and entries thereto shall be deleted; (xx) after the existing serial number 57 and entries thereto and before the existing serial number 58 and entries thereto, the following shall be inserted, namely:- 57A. 3303 Perfumes and toilet waters 11. (xxi) in serial number 58, for the existing entries in columns (2) and (3), the following shall be substituted, namely:- 3304 Beauty or make-up preparations and preparations for the care of the skin (other than medicamen....
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.... Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, 13 " 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 ft. (xxvii) after the existing serial number 62 and entries thereto and before the existing serial number 63 and entries thereto, the following shall be inserted, 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 11. (xxviii) after the existing serial number 71 and entries thereto and before the existing serial number 72 and entries thereto, the following shall b....
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....entries thereto, the following shall be inserted, namely:- 11 104A. 3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics " 9 (xxxv) after the existing serial number 107 and entries thereto and before the existing serial number 108 and entries thereto, the following shall be inserted, namely:- 11 107A. 3922 Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics 11. (xxxvi) in serial number 111, for the existing 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 the existing serial number 121 and entries thereto and before the existing serial number 122 and entries thereto, the following shall be inserted, namely:- " 121A. 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes] ....
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....ted, namely:- 11 132A. 4303 Articles of apparel, clothing accessories and other articles of furskin 19. (xliv) in serial numbers 133, for the existing entry in column (3), the entry "Artificial fur and articles thereof" shall be substituted; (xlv) after the existing serial number 137 and entries thereto and before the existing serial number 138 and entries thereto, the following shall be inserted, namely:- 16 " 137A. 137B. 4410 4411 Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards Plywood, veneered panels and similar laminated wood Densified wood, in blocks, plates, strips, or profile shapes Wooden frames for paintings, photographs, mirrors or similar objects Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes Woo....
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....osses, 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 the existing serial number 180 and entries thereto and before the existing serial number 181 and entries thereto, the following 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"; 11. (iii) in serial number 181, for the existing entry in column (3), the entry "Articles of cement, of concrete or of artificial stone, whether or not reinforced" shall be substituted; (liii) after the existing serial num....
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....cal 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 185D. 6914 Other ceramic articles 11, (vii) after the existing serial number 189 and entries thereto and before the existing serial number 190 and entries thereto, the following 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 19 189B. 7004 189C. 7005 189D. 7006 00 00 189E. 7007 189F. 7008 189G. 7009 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not 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 G....
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.... be substituted; (lxiii) after the existing serial number 235 and entries thereto and before the existing serial number 236 and entries thereto, the following shall be inserted, namely:- 11 235A. 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 stee! 11. (lxiv) after the existing serial number 236 and entries thereto and before the existing serial number 237 and entries thereto, the following shall be inserted, namely:- 11 236A. 7324 Sanitary ware and parts thereof, of iron and steel 11, (lxv) in serial number 237, for the existing entry in column (3), the entry "Other cast articles of iron or steel" shall be substituted; (lxvi) in serial number 238, for the existing entry in column (3), the entry "Other articles of iron or steel" shall be substituted; (lxvii) after the existing serial number 252 and entries thereto and before the existing serial numb....
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....nd 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 the existing serial number 303A and entries thereto and before the existing serial number 305 and entries thereto, the following shall be inserted, namely:- " 303B. 8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes 22 303C. 8304 303D. 8305 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 19 ' (lxxvii) after the existing serial number 307 and entries thereto....
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....d similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers]†shall be substituted; (lxxxiii) "I after the existing serial number 327 and entries thereto and before the existing serial number 328 and entries thereto, the following 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 serial number 335, for the existing entry in column (3), the entry "Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other pri....
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.... (xcii) after the existing serial number 376 and entries thereto and before the existing serial number 377 and entries thereto, the following shall be inserted, namely:- " 376A. 376B. 8506 8512 376C. 8513 Primary cells and primary batteries Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 (xciii) in serial number 379, for the existing 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; (xciv) in serial number 380, for the existing entry in column (3), the ....
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.... Electric sound or visual signalling apparatus (for 26 example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530 (c) 11 after the existing serial number 388 and entries thereto and before the existing serial number 389 and entries thereto, the following shall be inserted, namely:- 388A. 8536 388B. 8537 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp- holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts: connectors for optical fibres, optical fibre bundles or cables Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 11, (ci) in serial number 390, for the existing entry in column (3), the entr....
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....atus and flashbulbs other than discharge lamps of heading 8539 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens Compound optical microscopes, including those for photomicrography cinephotomicrography microprojection or Microscopes other than optical microscopes; diffraction apparatus Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter Direction finding compasses; other navigational instruments and appliances Surveying (including photogram metrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders ....
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....lock or watch parts" shall be substituted; (cxiv) in serial number 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; 29 29 (cxv) after the existing serial number 428 and entries thereto and before the existing serial number 429 and entries thereto, the following shall be inserted, namely:- 11 428A. 9111 Watch cases and parts thereof (cxvi) in serial number 429, for the existing entry in column (3), the entry "Clock cases and cases of a similar type for other goods of this chapter, and parts thereof" shall be substituted; (cxvii) after the existing serial number 429 and entries thereto and before the existing serial number 430 and entries thereto, the following shall be inserted, namely:- " 429A. 9113 429B. 9201 429C. 9202 429D. 9205 9206 00 00 429E. 429F. 9207 429G. 9208 429H. 9209 Watch straps, watch bands and watch bracelets, and parts thereof"; Pianos, including automatic pianos; harpsi-chords ....
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.... 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 the existing serial number 440 and entries thereto and before the existing serial number 441 and entries thereto, the following shall be inserted, namely: - " 440A. 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes (cxxiii)in serial number 441, for the existing entry in column (3), the entry "Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]" shall be substituted; (cxxiv) after the existing serial number 441 and entries thereto and before the existing serial number 4....
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....r the existing expression "and Rear Tractor tyres", the expression "Rear Tractor tyres; and of a kind used on aircraft" shall be substituted; (iii) the existing serial numbers 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 and 113 and entries thereto shall be deleted; (iv) in serial number 114, for the existing entry in column (3), the entry "Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]" shall be substituted; (v) in serial number 117, in column (3), the existing expression "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 deleted; (vi) the existing serial numbers 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133 and 134 and entries thereto shall be deleted; (vii) in serial numbers 135, for the existing entry in column (3), the entry "Transmission shafts....