TaxTMI 
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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....ut 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 Numbers 3, 4, 5, 6 and the entries relating thereto shall be omitted; (iv) in Serial Number 16, for the entry in column (3), the entry "All goods [other than fresh or chilled] and put up in unit container and, - (a)....
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.... 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, 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 subst....
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....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:- "224. 63 [other than 6309] Other made up textile articles, sets, of sale value not exceeding ₹ 1000 per piece " ; (xxv) after Serial Number 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 Serial Number 225 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely:- "225A. 6815 Fly ash bricks or fly ash aggregate with 9....
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....reto, 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 words " including idli or dosa batter" shall be omitted; (viii) after Serial Number 46 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely:- "46A. 2106 90 91 Diabetic foods " ; (ix) after Serial Number 57 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely:- "57A. 2804 40 10 Medical grade oxygen " ; (x) for Serial Number 70 and the entries relating thereto, the following Serial number and the entries against it shall be substituted under appropriate column, 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) Serial Numbers 71, 86, 87, 88 and the entries relating theret....
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....owing serial number and the entries against it 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 Serial Number 215 and the entries relating thereto, the following Serial number and the entries against its hall be substituted under appropriate column, 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 word "corrective", the brackets and words "[other than goggles for correcting vision]" shall be inserted; (xxvii) in Serial Number 221, for the 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; (xxviii) after Serial Number 222 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely:- "222A. 9403 Furn....
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....products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products"; (viii) after Serial No. 16 and the entries relating thereto, the following serial number and the entries against it 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) Serial Numbers 18, 19 and 20 and the entries relating thereto, shall be omitted; (x) in Serial Number 23, for the 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, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]"shall be substituted; (xi) after Serial Number 24 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - "24A. 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water]"; (xii) after Serial Number 26 and the entries relating thereto, ....
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....un tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]"; (xxii) in Serial Number 59, for entries in columns (2) and (3), the following entries shall be substituted, namely:- "3305 Preparations for use on the hair"; (xxiii) in Serial Number 60, for entries in columns (2) and (3), the following entries shall be substituted, namely:- "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 Serial Number 60 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely:- "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 than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoopbatti, dhoop, sambhrani]"; (xxv) in Serial Number 61, for entries in columns (2)....
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....les"; (xxx) after Serial Number 73 and the entries relating thereto, the following serial number and the entries against it 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"; (xxxi) after Serial Number 89 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - "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"; (xxxii) after Serial Number 90 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, 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 ....
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....es, 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, mapcases, 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 handbags and shopping bags, of cotton or jute]"shall be substituted; (xli) after Serial Number 124 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - "124A. 4203 Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] 124B. 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) Serial Numbers 125, 126, 127, 128, 129 and 130 and the entr....
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....al flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit"; (l) after Serial Number 177A and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - "177B. 6703 Wool or other animal hair or other textile materials, prepared for use in making wigs or the like 177C. 6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included 177D. 6801 Setts, curbstones and flagstones, of natural stone (except slate) 177E. 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (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 ....
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....Ceramic flooring blocks, support or filler tiles and the like 184B. 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods"; (lv) in Serial Number 185, for the entry in column (3), the entry "Ceramic pipes, conduits, guttering and pipe fittings" shall be substituted; (lvi) after Serial Number 185 and the entries relating thereto, the following serial numbers and the entries against them shall be inserted, namely: - "185A. 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 185B. 6909 Ceramic wares for laboratory, chemical 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 185C. 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures 185D. 6914 Other ceramic articles"; (lvii) after Serial Number 189 and the entries relating thereto, the following serial numbers and the entries against them shall be inse....
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....he entry"Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gasrings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]"shall be substituted; (lxiii) after Serial Number 235 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - "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 motordriven fan or blower, and parts thereof, of iron or steel"; (lxiv) after Serial Number 236 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: - "236A. 7324 Sanitary ware and parts thereof, of iron and steel"; (lxv) in Serial Number 237, for the entry in column (3), the entry "Other cast articles of iron or steel" shall be substituted; (lxvi) in Serial Number 238, for....
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....rk, 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 Serial Number 303A and the entries relating thereto, the following serial numbers and the entries against them 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 and the like, of base metal 303C. 8304 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 303D. 8305 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"; (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....
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.... Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 327C. 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers 327D. 8430 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 entry in column (3), the entry "Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof" 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]....
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....ing 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 entry in column (3), the entry "Microphones and stands there for; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set" shall be substituted; (xcv) after Serial Number 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 co....
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.... lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]"shall be substituted; (cii) in Serial Number 395, for the entry in column (3), the entry "Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors" shall be substituted; (ciii) in Serial Number 396, for the entry in column (3), the entry "Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes" shall be substituted; (civ) after 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 insul....
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....ays or of alpha, beta or gamma radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like 413B. 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), 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 ....
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....9H. 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds"; (cxviii) after Serial Number 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 quilt....
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.... other lighters, whether 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; and of a kind used on aircraft", shall be su....