TaxTMI 
TaxTMI 
Seeks to amend FTA/PTA notification to align with HSN 2022 w.e.f. 1.1.2022
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....4, for the entry in column (2), the entry "3402 50" shall be substituted; 2. Notification No. 85/2004- Customs, dated the 31st August, 2004 published in the official Gazette vide G.S.R. 560(E), dated the 31st August, 2004. In the said notification, in the TABLE, - (i) against serial number 29, for the entry in column (2), the entries "7104 91 00, 7104 99 00" shall be substituted; (ii) against serial number 82, for the entry in column (2), the entries "94019100 to 94019900" shall be substituted; 3. Notification No. 73/2005- Customs, dated the 22nd July, 2005 published in the official Gazette vide G.S.R. 498(E), dated the 22nd July, 2005. In the said notification, in the TABLE,- (i) against serial number 39, for the entry in column (2), the entries "29036200" shall be substituted; (ii) against serial number 40, for the entry in column (2), the entries "29034100 to 29035990 (except 29035910)" shall be substituted; (iii) serial number 41 and the entries thereto shall be omitted; (iv) against serial number 42, for the entry in column (2), the entries "29036100 to 29036900" shall be substituted; (v) against serial n....
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.... (2), the entries "30063000 to 30065000" shall be substituted; (vii) against serial number 127, for the entry in column (2), the entry, "38221910", and for the entry in column (3), the entry, "All goods" shall respectively be substituted; (viii) the serial number 128 and the entries relating thereto, shall be omitted; (ix) against serial number 129, for the entry in column (2), the entries "38221990 to 38229090" shall be substituted; (x) the serial number 132 and the entries relating thereto, shall be omitted; (xi) against serial number 133, for the entry in column (2), the entries "38248400 to 38249200" shall be substituted; (xii) against serial number 134, for the entry in column (2), the entry "38249900" shall be substituted; (xiii) after serial number 135 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "135A 3827 59 00 All goods"; (xiv) Against serial number 165, for the entry in column (2), the entries "4401 31 00 to 4401 49 00" shall be substituted; (xv) Against serial number 167, for the entry in column (2), the entries "4403....
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....entry in column (2), the entries "4014 90 10 to 4015 12 00" shall be substituted; (v) against serial number 297, for the entry in column (2), the entries "8109 91 00 to 8110 10 00" shall be substituted; (vi) against serial number 375, for the entry in column (2), the entries "8462 29 00" shall be substituted; (vii) against serial number 376, for the entry in column (2), the entries "8462 39 00" shall be substituted; (viii) against serial number 377, for the entry in column (2), the entries "8462 49 00" shall be substituted; (ix) after serial number 377 and the entries relating thereto, the following serial number and corresponding entries shall be inserted, namely: - 377A. 8462 59 00 to 8466 92 00 All goods"; (x) against serial number 403, for column (3), the entry "All goods except photovoltaic AC generator of output exceeding 15,000 kVA but not exceeding 37,500 kVA" shall be substituted; (xi) against serial number 413, for column (2), the entries "85141100 to 85142000" shall be substituted; (xii) against serial number 414, for column (2), the entry "85143900" shall be substituted; (xi....
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.... 4418 19 00" shall be substituted; (xiv) against serial number 717, for the entry in column (2), the entries "4418 21 10 to 4418 29 90" shall be substituted; (xv) the serial number 718 and the entries relating thereto, shall be omitted; (xvi) 1[after] serial number 719 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "2[719A] 4421 20 00 All goods 80%"; (xvii) Against serial number 840, for the entry in column (2), the entries "7019 69 00, 7019 90 00" shall be substituted; (xviii) Against serial number 928, for the entry in column (2), the entries "7419 80 10 to 7419 80 90 " shall be substituted; (xix) the serial number 929 to 932 and the entries relating thereto, shall be omitted; (xx) against serial number 1001, for the respective entry in column (2) and column (3), the entries "8525 89 00" and "Video Camera Recorders", shall respectively be substituted; (xxi) against serial number 1002, for the entry in column (2), the entry "8529 90 90" shall be substituted; (xxii) against serial number 1012, for the entry in column (2), the entries "....
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....erial numbers 450, 451, 452, 453 and 454 and the entries relating thereto shall be omitted; (xv) against serial number 493, for the entry in column (2), the entry "85480000" shall be substituted; (xvi) against serial number 512, for the entry in column (2), the entries "94039100 to 94039900" shall be substituted; (xvii) against serial number 513, for the entry in column (2), the entries "94054100 to 94054900" shall be substituted; (xviii) serial number 514 and the entries relating thereto shall be omitted; 8. Notification No. 96/2008-Customs dated 13th August, 2008 published in the official Gazette vide G.S.R. 590(E), dated the 13th August, 2008. In the said notification, - a. in APPENDIX-I, in the TABLE- (i) after serial number 35 and the entries relating thereto, the following serial number and corresponding entries shall be inserted, namely: - 35A. 1515 60 All goods 50%"; b. in APPENDIX II, (i) after serial number 75 and the entries relating thereto, the following serial numbers and the corresponding entries shall be inserted, namely: - 75A. 2404 11 00 All goods 75B. 2404 19 00 All goods"; 9. Notification No. 57/2009....
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....ly: - "93A 88073000 All goods"; 11. Notification No. 152/2009- Customs, dated the 31st December, 2009 published in the official Gazette vide G.S.R. 943(E), dated the 31st December, 2009. In the said notification, in the TABLE,- (i) for S. Nos. 59A, 59B and the corresponding entries relating thereto, the following serial numbers and the corresponding entries shall be substituted, namely: - "59A 1211 50 All goods, chilled and frozen 5.00 59B. 1211 60 All goods, prepared or preserved 15.00 59C. 1211 90 All goods, prepared or preserved 15.00"; (ii) against serial number 73, for the entry in column (2), the entries "150920, 150930, 150940" shall be substituted; (iii) against serial number 180, for the entry in column (2), the entries "290341 to 290369" shall be substituted; (iv) against serial number 181, for the entry in column (2), the entries "290371 to 290381" shall be substituted; (v) after serial number 181 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "181A 290382 to 3[290389] All goods 2.50%"; (vi) against serial number 182, for the ent....
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....gainst serial number 865, for column (2), the entries "853932 to 853949" shall be substituted; (xxv) after serial number 865 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "865A 85395200 All goods 0.00"; (xxvi) against serial number 880, for the entry in column (2), the entries "854790 to 854800" shall be substituted; (xxvii) against serial number 881, for the entry in column (2), the entry "854911 to 854919" shall be substituted; (xxviii) serial number 904, 905 and the entries relating thereto shall be omitted; (xxix) against serial number 906, for the entry in column (2), the entries "880400 to 880529" shall be substituted; (xxx) after serial number 906 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "906A 8807 (except 88073000) All goods 0.00"; 12. Notification No. 46/2011- Customs, dated the 1st June, 2011 published in the official Gazette vide G.S.R. 423 (E), dated the 1st June, 2011 In the said notification, in the TABLE,- (i) after serial number 39 and the entries relating thereto, the fol....
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....be substituted; (xx) serial numbers 834, 835, 836, and the entries relating thereto shall be omitted; (xxi) Against serial number 989, for the entry in column (2), the entry " 741920"shall be substituted; (xxii) Against serial number 990, for the entry in column (2), the entry "741980" shall be substituted; (xxiii) Against serial number 1008, for the entry in column (2), the entries "8103 91 to 8103 99" shall be substituted; (xxiv) Against serial number 1011, for the entry in column (2), the entry "8106" shall be substituted; (xxv) the serial number 1012 to 1014 and the entries relating thereto, shall be omitted; (xxvi) against serial number 1017, for the entry in column (2), the entries "8109" shall be substituted; (xxvii) the serial number 1018 and the entries relating thereto, shall be omitted; (xxviii) against serial number 1026, for the entry in column (2), the entries "811229 to 8112 49" shall be substituted; (xxix) against serial number 1028, for the entry in column (2), the entries "811259 to 811269" shall be substituted; (xxx) against serial number 1120, for the entry in column (2), the entrie....
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....thereto shall be omitted; (xlvii) against serial number 1497, for the entry in column (2), the entries "880400 to 880529" shall be substituted; (xlviii) after serial number 1497 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "1497A 8806 to 8807 All goods 0.00 0.00"; (xlix) serial number 1518 and the entries thereto shall be omitted; (l) against serial number 1519, for the entry in column (2), the entry "90138000" shall be substituted; (li) serial number 1520 and the entries thereto shall be omitted; (lii) against serial number 1521, for the entry in column (2), the entries "90139000 to 90152000" shall be substituted; (liii) against serial number 1569, for the entry in column (2), the entries "940191 to 940210" shall be substituted; 13. Notification No. 53/2011- Customs, dated the 1st July, 2011 published in the official Gazette vide G.S.R. 499(E), dated the 1st July, 2011. In the said notification, in the TABLE, - (i) after serial number 39 and the entries relating thereto, the following serial number and corresponding entries shall be inserted, namely: - "....
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....30, for the entry in column (2), the entries "7419 20 00 to 7419 80 90" shall be substituted; (xx) the serial number 1031 and the entries relating thereto, shall be omitted; (xxi) against serial number 1047, for the entry in column (2), the entries "8102 to 8106" shall be substituted; (xxii) the serial number 1048 to 1055 and the entries relating thereto, shall be omitted; (xxiii) against serial number 1058, for the entry in column (2), the entries "8109" shall be substituted; (xxiv) the serial number 1059 and the entries relating thereto, shall be omitted; (xxv) against serial number 1067, for the entry in column (2), the entries "8112 29 to 8112 49" shall be substituted; (xxvi) against serial number 1069, for the entry in column (2), the entries "8112 59 to 8112 69" shall be substituted; (xxvii) after serial number 1160 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "1160A 84191200 All goods 0.0"; (xxviii) against serial number 1162, for the entry in column (2), the entries "84191920 to 84192090" shall be substituted; (xxix) after serial numb....
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.... All goods 0.00"; (xlvi) against serial number 1559, for the entry in column (2), the entry "90138000" shall be substituted; (xlvii) serial number 1560 and 1561, and the entries relating thereto shall be omitted; (xlviii) against serial number 1562, for the entry in column (2), the entries "90139000 to 90152000" shall be substituted; (xlix) against serial number 1607, for the entry in column (2), the entries "940131 to 940159" shall be substituted; 14. Notification No. 69/2011- Customs, dated the 29th July, 2011 published in the official Gazette vide G.S.R. 593(E), dated the 29th July, 2011. In the said notification, in the TABLE, - (i) after serial number 29 and the entries relating thereto, the following serial number and corresponding entries shall be inserted, namely: - "29A. 0309 90 All goods 0.0"; (ii) against serial number 96, for the entry in column (2), the entries "150920, 150930, 150940" shall be substituted; (iii) after serial number 158 and the entries relating thereto, the following serial number and the corresponding entries shall be inserted, namely: - "158A. 2404 11, 2404 12, 2404 92, 240....
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....7200 Photovoltaic DC Generator of an output exceeding 75kW 0.00 639B 85018000 All goods 0.00"; (xxii) serial number 671, and the entries relating thereto shall be omitted; (xxiii) against serial number 685, for the entry in column (2), the entries "85258100 to 85258900", shall be substituted; (xxiv) serial numbers 686 and 687, and the entries relating thereto shall be omitted; (xxv) against serial number 737, for the entry in column (2), the entries "854800", shall be substituted; (xxvi) against serial number 738, for the entry in column (2), the entries "854911 to 854919", shall be substituted; (xxvii) against serial number 742, for the entry in column (2), the entry, "870432", shall be substituted; (xxviii) after serial number 742 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "742A 870452 to 870490 All goods 0.00"; (xxix) serial number 757 and the entries relating thereto shall be omitted; (xxx) against serial number 758, for the entry in column (2), the entries, "880400 to 880529", shall be substituted; (xxxi) after serial number 758 and t....
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....esponding entries shall be inserted, namely: - "144A. 2404 11, 2404 19 All goods"; (ii) after serial number 161 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "161A 3204 18 All goods"; (iii) serial number 407, for the entry in column (2), the entry, "62019010", shall be substituted; (iv) against serial number 408, for the entry in column (2), the entry, "62019090", shall be substituted; (v) against serial number 409, for the entry in column (2), the entry, "62024010", shall be substituted; (vi) against serial number 410, for the entry in column (2), the entry, "62029010", shall be substituted; (vii) against serial number 411, for the entry in column (2), the entry, "62024090", shall be substituted; (viii) against serial number 412, for the entry in column (2), the entry, "62029090", shall be substituted; (ix) against serial number 606, for the entry in column (2), the entries, "870121 to 870129", shall be substituted; 17. Notification No. 50/2018- Customs dated 30th June, 2018. published in the official Gazette vide G.S.R.....
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....A 36033000, 36034000 Percussion and Detonating caps, non-ordnance 45" (xvi) against serial number 408, for the entry in column (2), the entry "3603 3000, 3603 40 00", and for the entry in column (3), the entry "Percussion and Detonating Caps other than non-ordnance" shall be substituted; (xvii) against serial number 409, for the entry in column (2), the entry "3603 50 00" shall be substituted; (xviii) against serial number 410, for the entry in column (2), the entry "3603 60 00" shall be substituted; (xix) against serial number 479, for the entry in column (2), the entries "3822 11 00 to 3822 19 90" shall be substituted; (xx) against serial number 484, for the entry in column (2), the entries "3824 84 00 to 3824 89 00" shall be substituted; (xxi) after serial number 485 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "485A 3824 92 00 All goods 7"; (xxii) Against serial number 524, for the entry in column (2), the entries, "4401 41 00, 4401 49 00", shall be substituted; (xxiii) Against serial number 536, for the entry in column (2....
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....92, for the entry in column (2), the entries, "8103 91 00, 8103 99 00", shall be substituted; (xli) the serial number 900 to 903 and the entries relating thereto, shall be omitted; (xlii) Against serial number 907, for the entry in column (2), the entries, "8109 21 00 to 8109 29 00", shall be substituted; (xliii) Against serial number 908, for the entry in column (2), the entries, "8109 31 00, 8109 39 00", shall be substituted; (xliv) Against serial number 909, for the entry in column (2), the entries, "8109 91 00, 8109 99 00", shall be substituted; (xlv) Against serial number 917, for the entry in column (2), the entries, "8112 31 00 to 8112 99 00 (except 8112 6100, 8112 69 00)", shall be substituted; (xlvi) after serial number 917 and the entries relating thereto, the following serial number and entries shall be inserted, namely: "917A 8112 61 00 All goods 45 917B 8112 69 00 All goods 40"; (xlvii) against serial number 981, for the entry in column (2), the entries, "8421 32, 8421 39", shall be substituted; (xlviii) against serial number 1054, for column (2), the entry "8539 52 00", sha....
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....ituted; (iv) the serial numbers 197, 198, and the entries relating thereto shall be omitted; (v) against serial number 383, for the entry in column (2), the entries, "71049900", shall be substituted; (vi) after serial number 477 and the entries relating thereto, the following serial number and the corresponding entries shall be inserted, namely: - "477A. 9114 90 40 All goods 6.6%"; (vii) the serial numbers 478, 479, and the entries relating thereto shall be omitted; 2. This notification shall come into effect on the 1st day of January, 2022. [F. No. 190354/286/2021-TRU] GAURAV SINGH, Dy. Secy. Note: 1. The principal notification No.28/95-Customs dated the 16th March, 1995 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.157(E), dated the 16th March, 1995 and was last amended by notification No.67/2016-Customs dated the 31st December, 2016 that was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.1198(E), dated the 31st December, 2016. 2. The principal notification No.85/2004-Customs dated the 31st August, 2004 was published in the Gaz....
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....he 15th January, 2008 and was last amended by notification No.36/2019-Customs dated the 30th December, 2019 that was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.964(E), dated the 30th December, 2019. 8. The principal notification No.96/2008-Customs dated the 13th August, 2008 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.590(E), dated the 13th August, 2008 and was last amended by notification No.50/2021-Customs dated the 22nd October, 2021 that was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.756(E), dated the 22nd October, 2021. 9. The principal notification No.57/2009-Customs dated the 30th May, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.371(E), dated the 30th May, 2009 and was last amended by notification No.26/2021-Customs dated the 08th April, 2021 that was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.253(E), dated the 8th April, 2021. 10. The principal notificatio....