TaxTMI 
TaxTMI 
Amendments in notification of the Government of Sikkim in the Department of Finance, Revenue and Expenditure, No.1/2017-State Tax (Rate), dated the 30th June, 2017
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....eto, the following shall be substituted, namely: - "1 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 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]" ; (ii) for Serial Number 2 and the entries relating thereto, the following Serial number and the entries against it shall be substituted under appropriate column, 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) Serial N....
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.... after the words "Meal, powder," the words "Flour" , shall be inserted; (x) Serial Number 60 and the entries relating thereto shall be omitted; (xi) in Serial Number 66, in column (3), the words, "other than of seed quality" shall be omitted; (xii) for Serial Number 72 and the entries relating thereto, the following Serial number and the entries against it shall be substituted under appropriate column, namely:- "72. 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin" ; (xiii) for Serial Number 78 and the entries relating thereto, the following Serial number and the entries against it shall be substituted under appropriate column, namely:- "78 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] " ; (xiv)) in Serial Number 91, in column (3), the words, "khandsari sugar" shall be omitted; (xv) in Serial Number 92, ....
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....her 197E. 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour" ; (xxii) after Serial Number 218A and the entries relating thereto, the following serial numbers and the entries against them 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 Serial Number 219A and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely:- "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 Serial Number 224 and the entries relating thereto, the following serial number and the entries against it shall be substituted, namely:- ....
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....g serial numbers and the entries against them shall be inserted, namely:- "32A. 1701 91, 1701 99 All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) 32B. 1902 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 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 Serial Number 44 and the entries relating thereto, the following Serial number and the entries against it shall be substituted under appropriate column, namely:- "44. 2103 All goods, including Sauces and preparations there for, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings" ; (vii) in Serial Number 45, in column (3), the w....
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....rom lace or other textile fabrics" ; (xix) in Serial Number 177, in column (3), the words, "Fly ash bricks" shall be omitted; (xx) in Serial Number 196, in column (3), after the words "sports-ground rollers", the word, brackets and figures "; Parts [8432 90]" shall be inserted; (xxi) in Serial Number 197, in column (3), after the words and figures "of heading 8437", the word, brackets and figures "; parts [8433 90 00]" shall be inserted; (xxii) in Serial Number 200, in column (3), for the words "Sewing machines", the words and figures "Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines" shall be substituted; (xxiii) after Serial Number 201 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely:- "201A. 8509 Wet grinder consisting of stone as a grinder" ; (xxiv) after Serial Number 207 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely:- "207A. ....
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....t them shall be inserted, namely: - "12A. 1804 Cocoa butter, fat and oil 12B. 1805 Cocoa powder, not containing added sugar or sweetening matter 12C. 1806 Chocolates and other food preparations containing cocoa"; (v) in Serial Number 13, for the entry in columns (2) and (3), the following entries shall be substituted under appropriate column, 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, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers' wares of heading 1905]"; (vi) Serial Number 14, and the entries relating thereto, shall be omitted; (vii) in Serial Number 16, for entries in columns(2) and (3), the following entries shall be substituted, namely:- "1905 Pastry, cakes, biscuits and other bakers' wares,....
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....um 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 Serial Number 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 flakes" shall be substituted; (xviii) in Serial Number 54A, for the entry in column (3), the entry "Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings" shall be substituted; (xix) Serial Number 55, and the entries relating thereto, shall be omitted; (xx) after Serial Number 57 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - ....
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....arations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil] 61B. 3403 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 Serial Number 62 and the entries relating thereto, the following serial number and the entries against it 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"; (xxviii) after Serial Number 71 and the entri....
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.... 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 Serial Number 107 and the entries relating thereto, the following serial number and the entries against it 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"; (xxxvi) in Serial Number 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 Serial Number 121 and the entries relating thereto, the following serial number and the entries against it 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]"; (xxxviii) in Serial Number 123A, for entries in columns (2) and (3), the following entries shall be substituted, namely:- "4016 &n....
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....umber 137 and the entries relating thereto, the following serial numbers and the entries against them 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. 4412 Plywood, veneered panels and similar laminated wood 137D. 4413 Densified wood, in blocks, plates, strips, or profile shapes 137E. 4414 Wooden frames for paintings, photographs, mirrors or similar objects 137F. 4418 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 137G. 4421 Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware"; (xlvi) after Serial Number 150 and the entries relating thereto, the following serial numb....
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...., 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 Serial Number 181, for entries in column (3), the entry "Articles of cement, of concrete or of artificial stone, whether or not reinforced" shall be substituted; (liii) after Serial Number182 and the entries relating thereto, the following serial numbers and the entries against them 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 asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813 182B. 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, ....
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....-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 framed, including rear-view mirrors"; (lviii) after Serial Number190 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - "190A. 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like"; (lix) after Serial Number 191 and the entries relating th....
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....or steel" shall be substituted; (lxvi) in Serial Number 238, for the entry in column (3), the entry "Other articles of iron or steel" shall be substituted; (lxvii) after Serial Number 252 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - "252A. 7418 All goods [other than table, kitchen or other household articles of copper; Utensils]"; (lxviii) in Serial Number 253, for entries in columns (2) and (3), the following entries shall be substituted, namely:- "7419 Other articles of copper"; (lxix) in Serial Number 262, for the entry in column (3), the entry "Unwrought Aluminium" shall be substituted; (lxx) in Serial Number 271, for entries 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, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures"; (lxxi)....
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.... (lxxvii) after Serial Number 307 and the entries relating thereto, the following serial number and the entries against it 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 Serial Number 316, for the entry in column (3), the entry "Turbo-jets, turbopropellers and other gas turbines [other than aircraft engines]"shall be substituted; (lxxix) after Serial Number 317 and the entries relating thereto, the following serial numbers and the entries against them 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 Serial Number 320, for entries in columns (2) and (3), the following entries shall be sub....
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....shall be substituted; (lxxxv) in Serial Number 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 Serial Number 364 and the entries relating thereto, the following serial number and the entries against it 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 Serial Number 365 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - "365A. 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter"; (lxxxviii) in Serial Number 366, for the entry in column (3), the entry "Machines and mechanical appliances having individual functions, not specified or inclu....
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....380 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - "380A. 8519 Sound recording or reproducing apparatus"; (xcvi) after Serial Number 381 and the entries relating thereto, the following serial number and the entries against it 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 Serial Number 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 Serial Number 383 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - "383A. 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 383B. 8527 Reception....
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.... 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 Serial Number 397 and the entries relating thereto, the following serial number and the entries against it 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) Serial Number 410, and the entries relating thereto, shall be omitted; (cvi) in Serial Number 411, for the entry in column (3), the entry "Spectacles [other than corrective]; goggles including those for correcting vision" shall be substituted; (cvii) after Serial Number 411 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - "411A. ....
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....ns), unsuitable for other uses"; (cx) after Serial Number 423 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - "423A. 9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal 423B. 9102 Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101"; (cxi) after Serial Number 424 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - "424A. 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels"; (cxii) after Serial Number 425 and the entries relating thereto, the following serial numbers and the entries against them 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 T....
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....ber 435 and the entries relating thereto, the following serial number and the entries against it 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 Serial Number 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 Serial Number 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 Serial Number 438 and the entries relating thereto, the following serial number and the ent....
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....her or not mechanical or electrical, and parts thereof other than flints or wicks" shall be substituted; (cxxvii) after Serial Number 449A and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - "449B. 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 449C. 9618 Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing"; (cxxviii) after Serial Number 452-O and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely:- "452P. Any Chapter Permanent transfer of Intellectual Property (IP) right in respect of Information Technology software" ; (D) in Schedule-IV-14%, - (i) Serial Numbers 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 Serial Number 46, in column (3), for the words in the brackets, " and Rear Tractor tyres", the words "rear tractor tyres;....