TaxTMI 
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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....nforceable 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) (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 avail....
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....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, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa" shall be substituted; (xvi) in serial number 100 A, in column (3), after the existing expre....
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....e 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 and entries thereto and before the existing serial number 225 and entries thereto, the following shall be inserted, namely:- " 224A. 6309 Worn clothing and other worn articles; rags 11, 5 (xxvi) after the existing serial number 225 and entries thereto and before the existing " serial number 226 and entries thereto, the following shall be inserted, namely:- 225A. 6815 Fly ash bricks orfly ash aggregate with 90 percent or more fly ash content 11. ....
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....g 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. 2106 90 91 Diabetic foods 7 (ix) 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. 2804 40 Medical grade oxygen 10 11. (x) 70. for the existing serial number 70 and entries thereto, the following shall be substituted, namely:- 3215 All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink (xi) the existing serial numbers 71, 86, 87 and 88 and entries thereto shall be deleted; 11. (xii) for the existing serial numbers 89 and 90 and ent....
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.... 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), after the existing expression "corrective", the expression "[other than goggles for correcting vision]" shall be added; (xxvii) in serial number 221, for the existing entry in column (3), the entry "Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]" shall be substituted; 9 thank " 1 (xxviii) after the existing serial number 222 and entries thereto and before the existing serial number 223 and entries thereto, the following shall be inserted, namely:- 222A. 9403 Furniture wholly made of bamboo, cane or rattan " (xxix) in serial number 231, in the entry in column (3), ....
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....d 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 11, 2101 12 00 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee (ix) the existing serial numbers 18, 19 and 20 and entries thereto, shall be deleted; 11, (x) in serial number 23, for the existing entry in column (3), the entry "Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabenaʼand similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]" shall be substituted; (xi) after the existing serial number 24 and entries thereto and before the existing serial number 25 and entries thereto, the following shall be inserted, namely:- " ""24A. 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water] (xii) after the existing serial number 26 and entries thereto and before the existing seria....
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....ions 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] 11, " (xxii) in serial number 59, for the existing entries in columns (2) and (3), the following shall be substituted, namely:- 12 11 3305 Preparations for use on the hair 11 (xxiii) in serial number 60, for the existing entries in columns (2) and (3), the following shall be substituted, namely:- 19 3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder] (xxiv) after the existing serial number 60 and entries thereto and before the existing serial number 61 and entries thereto, the following shall be inserted, namely:- 11 60A. 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties [other tha....
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....h as Industrial explosives 11. (xxix) after the existing serial number 72 and entries thereto and before the existing serial number 73 and entries thereto, the following shall be inserted, namely:- 72A. 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles 11. (xxx) after the existing serial number 73 and entries thereto and before the existing serial number 74 and entries thereto, the following 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 filling or refilling cigarette or similar lighters 11, (xxxi) after the existing serial number 89 and entries thereto and before the existing serial number 90 and entries thereto, the following shall be inserted, namely:- El 89A. 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils " 14 Soak 11. ....
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....fter the existing serial number 123A and entries thereto and before the existing serial number 124 and entries thereto, the following shall be inserted, namely:- (x1) (xli) " 123B. 4017 Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber 123C. 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material 9 in serial number 124, for the existing existing 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 materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbag....
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....overings; window transparencies of paper 13. (xlvii) after the existing serial number 153 and entries thereto and before the existing serial number 154 and entries thereto, the following shall be inserted, namely:- " 153A. 4819 20 Cartons, boxes and cases of non-corrugated paper or paper board 11, (xlviii) in serial number 175, for the existing 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 serial number 177A, for the existing entries in columns (2) and (3), the following entries shall be substituted, namely:- 11 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit (1) after the existing serial number 177A and entries thereto and before the existing serial number 178 and entries thereto, the following shall be inserted, namely:- 17 11 "177B. 6703 177C. 177D. 6801 177E. 6704 6802 Wool or other animal hair or other textile materials, prepared for use in maki....
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....with a basis of asbestos, 18 182C. 182D. 6814 6815 of other mineral substances or of cellulose, whether or not combined with textiles or other materials Worked mica and articles of mica, including 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 182E. 6901 "; (liv) after the existing serial number 184 and entries thereto and before the existing serial number 185 and entries thereto, the following shall be inserted, namely:- 184A. 184B. 6904 6905 Ceramic flooring blocks, support or filler tiles and the like Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods 11. (lv) in serial number 185, for the existing entry in column (3), the entry "Ceramic pipe....
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.... namely:- 11 191A. 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked 11. (lx) after the existing serial number 192 and entries thereto and before the existing serial number 193 and entries thereto, the following shall be inserted, namely:- 11 192A. 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a 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 ". (Ixi) after the existing serial number 195 and entries thereto thereto and before the existing serial number 196 and entries thereto, the following 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] 20 (lxii) in serial number 235, for the existing entry in column (3), the entry "Stoves, ranges, grates, cookers (including those wi....
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....entry in column (3), the entry "Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated" shall be substituted; (lxxii) after the existing serial number 275 and entries thereto and before the existing serial number 276 and entries thereto, the following shall be inserted, namely:- 11 275A. 7615 All goods [other than table, kitchen or other household articles, of aluminium; Utensils] (lxxiii) after the existing serial number 301 and entries thereto and before the existing serial number 302 and entries thereto, the following shall be inserted, namely:- " 301A. 8212 Razors and razor blades (including razor blade blanks in strips) (lxxiv) after the existing serial number 302 and entries thereto and before the existing serial number 303 and entries thereto, the following shall be inserted, namely:- 1P 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 serial number 303A, for the existing entries in columns (2) a....
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.... || 8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens andother equipment of heading 8514), forthe treatment of materials by a processinvolving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other thanSolar water heater and system] in serial number 324, for the existing entry in column (3), the entry "Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight 23 touk , operated counting or checking machines; weighing machine weights of all kinds" shall be substituted; (lxxxii)in serial number 325, for the existing entry in column (3), the entry "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids 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....
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....ng individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]" shall be substituted; (lxxxix) in serial number 369A, for the existing entry in column (3), the entry "Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws" shall be substituted; (xc) after the existing serial number 369A and entries thereto and before the existing serial number 370 and entries thereto, the following shall be inserted, namely:- 369B. 8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals 释。 (xci) in serial number 375, for the existing entry in column (3), the entry "Electrical transformers, static converters (for example, rectifiers) and inductors†shall be substituted; (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 ....
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....384 and entries thereto, the following shall be inserted, namely:- " 383A. 8526 383B. 8527 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock 11. " (xcix) after the existing serial number 384 and entries thereto and before the existing serial number 385 and entries thereto, the following shall be inserted, namely:- 384A. 8529 384B. 8530 384C. 8531 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608) 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....
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.... [other than corrective]; goggles including those for correcting vision" shall be substituted; (cvii) after the existing serial number 411 and entries thereto and before the existing serial number 412 and entries thereto, the following shall be inserted, namely:- f! 411A. 9005 411B. 9006 411C. 9007 411D. 9008 411E. 9010 411F. 9011 411G. 9012 411H. 9013 411-I. 9014 411J. 9015 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy Photographic (other than cinematographic) cameras; photographic flashlight apparatus 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 ....
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....serted, namely:- 11 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, time- registers, time-recorders) Time switches with clock or watch movement or with synchronous motor Watch movements, complete and assembled 11. (cxiii) in serial number 427, for the existing entry in column (3), the entry "Other clock 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 substi....
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....wholly made of quilted textile materials and cotton quilts]" shall be substituted; (cxxi) after the existing serial number 438 and entries thereto and before the existing serial number 439 and entries thereto, the following shall be inserted, namely:- 11 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 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....
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...., 30, 31 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44 and 45 and entries thereto shall be deleted; 32 tacula (ii) in serial number 46, in column (3), for 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 ....