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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF
INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 41/2017-Central Tax (Rate)
New Delhi, the 14
th
November, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following further amendments in the
notification of the Government of India in the Ministry of Finance (Department of Revenue),
No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th
June, 2017, namely:-
In the said notification,-
(A) in Schedule I - 2.5%,-
(i) for S. No. 1 and the entries relating thereto, 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 S. No. 2 and the entries relating thereto, the following shall be substituted,
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
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name has been foregone voluntarily], subject to the
conditions as in the ANNEXURE]” ;
(iii) S. Nos. 3,4,5, 6 and the entries relating thereto shall be omitted;
(iv) in S. No. 16, for the entry in column (3), the entry “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”, shall be substituted;
(v) in S. No. 23, in the entry in column (3) , after the word “frozen”, the words “, 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”, shall be inserted;
(vi) in S. No. 26, for the entry in column (3), the entry “Manioc, arrowroot, salep,
Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or
inulin content, frozen, whether or not sliced or in the form of pellets, 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”, shall be substituted;
(vii) in S. No. 27, for the entry in column (3) ,the entry “Cashew nuts, whether or not
shelled or peeled, desiccated coconuts ” shall be substituted;
(viii) in S. No. 30, in the entry in column (3) , after the words “shelled or peeled”, the
words “,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
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enforceable right in respect of such brand name has been foregone voluntarily],
subject to the conditions as in the ANNEXURE”, shall be inserted;
(ix) in S. No. 58, in the entry in column (3) , after the words “Meal, powder,” the words
“Flour” , shall be inserted;
(x) S. No. 60 and the entries relating thereto shall be omitted;
(xi) in S. No. 66, in column (3), the words, “other than of seed quality” shall be omitted;
(xii) for S. No. 72 and the entries relating thereto, the following shall be substituted,
namely:-
“72 1210 20 00 Hop cones, ground, powdered or in the form of pellets;
lupulin” ;
(xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted,
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 S. No. 91, in column (3), the words, “khandsari sugar” shall be omitted;
(xv) in S. No. 92, for the 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 S. No. 100 A, in column (3), after the words “Roasted Gram”, the words
“,idli/dosa batter, chutney powder” shall be inserted;
(xvii) for S. No. 111 and the entries relating thereto, the following shall be substituted,
namely:-
“111 2503
Sulphur of all kinds, other than sublimed sulphur,
precipitated sulphur and colloidal sulphur ” ;
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(xviii) in S. No. 135, in column (3), after the words, figures and letters “natural boric acid
containing not more than 85% of H3BO3” the brackets and words “(calculated on dry
weight)” shall be inserted;
(ix) after S. No. 156 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“156A 2621 Fly Ash ” ;
(xx) for S. No. 189 and the entries relating thereto, the following shall be substituted,
namely:-
“189 4011 30 00 New pneumatic tyres, of rubber of a kind used on
aircraft”;
(xxi) after S. No. 197 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“197A 4107 Leather further prepared after tanning or crusting,
including parchment-dressed leather, of bovine
(including buffalo) or equine animals, without hair
on, whether or not split, other than leather of heading
4114
197B 4112 Leather further prepared after tanning or crusting,
including parchment-dressed leather, of sheep or
lamb, without wool on, whether or not split, other
than leather of heading 4114
197C 4113 Leather further prepared after tanning or crusting,
including parchment-dressed leather, of other
animals, without wool or hair on, whether or not
split, other than leather of heading 4114
197D 4114 Chamois (including combination chamois) leather;
patent leather and patent laminated leather;
metallised leather
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 S. No. 218A and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
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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 S. No. 219A and the entries relating thereto, the following serial number
and the entries 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 S. No. 224 and the entries relating thereto, the following serial number and
entries shall be substituted, namely:-
“224 63 [other than
6309]
Other made up textile articles, sets, of sale value not
exceeding Rs. 1000 per piece ” ;
(xxv) after S. No. 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 S. No. 225 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“225A 6815 Fly ash bricks or fly ash aggregate with 90 percent or
more fly ash content” ;
(xxvii) after S. No. 230 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“230A 8407 10 00,
8411
Aircraft engines ” ;
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(xxviii) in S. No. 234A, for the entry in column (3) ,the entry “E-waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic
equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in
the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if
discarded as waste by the consumer or bulk consumer” shall be substituted;
(xxix) after S. No. 257A and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“257B 9401 10 00 Aircraft seats ” ;
(xxx) for S. No. 259A and the entries relating thereto, the following serial numbers and
the entries shall be substituted, namely:-
“259A 4016or 9503 Toy balloons made of natural rubber latex
“259B 9507 Fishing hooks
259C 9601 Worked corals other than articles of coral”;
(B) in Schedule II-6%,-
(i) S. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;
(ii) for S. No. 11 and the entries relating thereto, the following shall be substituted,
namely:-
“11 0402 91 10,
0402 99 20
Condensed milk” ;
(iii) in S. No. 14, in column (3), the words “and desiccated coconuts”, shall be
omitted;
(iv) after S. No. 32 and the entries relating thereto, the following serial numbers and
the entries 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” ;
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(v) in S. No. 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 S. No. 44 and the entries relating thereto, the following shall be substituted,
namely:-
“44 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 ” ;
(vii) in S. No. 45, in column (3), the words “ including idli or dosa batter” shall be
omitted;
(viii) after S. No. 46 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“46A 2106 90 91 Diabetic foods ” ;
(ix) after S. No. 57 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“57A 2804 40 10 Medical grade oxygen ” ;
(x) for S. No. 70 and the entries relating thereto, the following shall be substituted,
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) S. No. 71, 86, 87, 88 and the entries relating thereto shall be omitted;
(xii) for S. Nos. 89, 90 and the entries relating thereto, the following shall be substituted,
namely:-
“89 4202 22 20 Hand bags and shopping bags, of cotton
90 4202 22 30 Hand bags and shopping bags, of jute” ;
(xiii) in S. No. 139, in column (3), after the words “with rubber or plastics”, the brackets
and words “[other than jute twine, coir cordage or ropes]” shall be inserted;
(xiv) S. No. 140, and the entries relating thereto shall be omitted;
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(xv) in S. No. 141, in column (3), after the words “specified or included”, the brackets
and words “[other than products of coir]” shall be inserted;
(xvi) S. No. 152, and the entries relating thereto shall be omitted;
(xvii) for S. No. 171 and the entries relating thereto, the following shall be substituted,
namely:-
“171 63[other than
6309]
Other made up textile articles, sets of sale value exceeding
Rs. 1000 per piece [ other than Worn clothing and other
worn articles; rags] ” ;
(xviii) after S. No. 171A and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“171B 6505 Hats (knitted/crocheted) or made up from lace or
other textile fabrics” ;
(xix) in S. No. 177, in column (3), the words, “Fly ash bricks” shall be omitted;
(xx) in S. No. 196, in column (3), after the words “sports-ground rollers”, the word,
brackets and figures “; Parts [8432 90]” shall be inserted;
(xxi) in S. No. 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 S. No. 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 S. No. 201 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“201A 8509 Wet grinder consisting of stone as a grinder” ;
(xxiv) after S. No. 207 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“207A 8710 Tanks and other armoured fighting vehicles,
motorised, whether or not fitted with weapons, and
parts of such vehicles” ;
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(xxv) for S. No. 215 and the entries relating thereto, the following shall be substituted,
namely:-
“215 9003 Frames and mountings for spectacles, goggles or the like,
and parts thereof” ;
(xxvi) in S. No. 216, in column (3), after the word “corrective”, the brackets and words
“[other than goggles for correcting vision]” shall be inserted;
(xxvii) in S. No. 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 S. No. 222 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“222A 9403 Furniture wholly made of bamboo, cane or rattan” ;
(xxix) in S. No. 231, in the entry in column (3), the words “fishing hooks”, shall be
omitted;
(xxx) after S. No. 242 and the entries relating thereto, the following serial numbers and
entries shall be inserted, namely: -
(1) (2) (3)
“243 Any Chapter Permanent transfer of Intellectual Property (IP) right in
respect of goods other than Information Technology
software”;
(C) in Schedule III-9%,-
(i) S. No. 1, and the entries relating thereto, shall be omitted;
(ii) S. No. 10, and the entries relating thereto, shall be omitted;
(iii) in S. No. 12, for the entry in column (3), the entry “Sugar confectionery [other than
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 and gajak]” ,shall be substituted;
(iv) after S. No. 12 and the entries relating thereto, the following serial numbers and the
entries 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”;
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(v) in S. No. 13, for the entry in columns (2) and (3), the following entries shall be
substituted, 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) S. No. 14, and the entries relating thereto, shall be omitted;
(vii) in S. No. 16, for the entry in columns (2) and (3), the following entries shall be
substituted, namely:-
“1905 Pastry, cakes, biscuits and other bakers’ wares, whether or
not containing cocoa; communion wafers, empty cachets of
a kind suitable for pharmaceutical use, sealing wafers, rice
paper and similar products[other than pizza bread, khakhra,
plain chapatti or roti, bread, rusks, toasted bread and similar
toasted products”;
(viii) after S. No. 16 and the entries relating thereto, the following serial number and
the entries 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) S. Nos. 18, 19 and 20 and the entries relating thereto, shall be omitted;
(x) in S. No. 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 S. No. 24 and the entries relating thereto, the following serial number and the entries
shall be inserted, namely: -
“24A 2202 91 00,
2202 99 90
Other non-alcoholic beverages [other than tender
coconut water]”;
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(xii) after S. No. 26 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: -
“26A 2515 12 20,
2515 12 90
Marble and travertine, other than blocks
26B 2516 12 00 Granite, other than blocks”;
(xiii) S. No. 27, and the entries relating thereto, shall be omitted;
(xiv) in S. No. 30, for the entry in column (3), the entry “Other slag and ash, including
seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than
fly ash]” shall be substituted;
(xv) after S. No. 30 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“30A 2706 Tar distilled from other mineral tars, whether or not
dehydrated or partially distilled, including
reconstituted tars”;
(xvi) in S. No. 33, for the entry in column (3), the entry “Petroleum oils and oils
obtained from bituminous minerals, other than petroleum 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 S. No. 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 S. No. 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) S. No. 55, and the entries relating thereto, shall be omitted;
(xx) after S. No. 57 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“57A 3303 Perfumes and toilet waters”;
(xxi) in S. No. 58, for the entry in columns (2) and (3), the following entries shall be
substituted, namely:-
“3304 Beauty or make-up preparations and preparations for the
care of the skin (other than medicaments), including
sunscreen or sun tan preparations; manicure or pedicure
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preparations [other than kajal, Kumkum, Bindi, Sindur,
Alta]”;
(xxii) in S. No. 59, for the entry in columns (2) and (3), the following entries shall be
substituted, namely:-
“3305 Preparations for use on the hair”;
(xxiii) in S. No. 60, for the entry 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 S. No. 60 and the entries relating thereto, the following serial number and
the entries 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, dhoop batti, dhoop, sambhrani]”;
(xxv) in S. No. 61, for the entry in columns (2) and (3), the following entries shall be
substituted, namely:-
“3401 Soap; organic surface-active products and preparations for
use as soap, in the form of bars, cakes, moulded pieces or
shapes, whether or not containing soap; organic surface
active products and preparations for washing the skin, in the
form of liquid or cream and put up for retail sale, whether or
not containing soap; paper, wadding, felt and nonwovens,
impregnated, coated or covered with soap or detergent”;
(xxvi) after S. No. 61 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“61A 3402 Organic surface-active agents (other than soap); surface-
active preparations, washing preparations (including
auxiliary washing preparations) and cleaning preparations,
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,
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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 S. No. 62 and the entries relating thereto, the following serial number and
the entries 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 S. No. 71 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“71A 3602 Prepared explosives, other than propellant powders; such as
Industrial explosives”;
(xxix) after S. No. 72 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“72A 3604 Fireworks, signalling flares, rain rockets, fog signals and
other pyrotechnic articles”;
(xxx) after S. No. 73 and the entries relating thereto, the following serial number and
the entries 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 S. No. 89 and the entries relating thereto, the following serial number and
the entries 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”;
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(xxxii) after S. No. 90 and the entries relating thereto, the following serial numbers and
the entries 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 removers”;
(xxxiii) after S. No. 94 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: -
“94A 3819 Hydraulic brake fluids and other prepared liquids for
hydraulic transmission, not containing or containing less
than 70% by weight of petroleum oils or oils obtained from
bituminous minerals
94B 3820 Anti-freezing preparations and prepared de-icing fluids”;
(xxxiv) after S. No. 104 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“104A 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 S. No. 107 and the entries relating thereto, the following serial number and
the entries 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 S. No. 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 S. No. 121 and the entries relating thereto, the following serial number and
the entries 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 S. No. 123A, for the entry in columns (2) and (3), the following entries shall be
substituted, namely:-
“4016
Other articles of vulcanised rubber other than hard rubber
[other than erasers, rubber bands]”;
15
(xxxix) after S. No. 123A and the entries relating thereto, the following serial numbers
and the entries shall be inserted, namely: -
“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”;
(xl) in S. No. 124, for the 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 handbags and
shopping bags, of cotton or jute]” shall be substituted;
(xli) after S. No. 124 and the entries relating thereto, the following serial numbers and
the entries 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) S. No. 125, 126, 127, 128, 129 and 130 and the entries relating thereto shall be
omitted;
(xliii) after S. No. 132 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“132A 4303 Articles of apparel, clothing accessories and other articles of
furskin”;
(xliv) in S. No. 133, for the entry in column (3), the entry “Artificial fur and articles
thereof” shall be substituted;
(xlv) after S. No. 137 and the entries relating thereto, the following serial numbers and
the entries 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
16
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 S. No. 150 and the entries relating thereto, the following serial number and
the entry shall be inserted, namely: -
“150A 4814 Wall paper and similar wall coverings; window
transparencies of paper”;
(xlvii) after S. No. 153 and the entries relating thereto, the following serial number and
the entry shall be inserted, namely: -
“153A 4819
20
Cartons, boxes and cases of non-corrugated paper or paper
board”;
(xlviii) in S. No. 175, for the 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 S. No. 177 A, for the entry in columns (2) and (3), the following entries shall
be substituted, namely:-
“6702 Artificial flowers, foliage and fruit and parts thereof; articles
made of artificial flowers, foliage or fruit”;
(l) after S. No. 177A and the entries relating thereto, the following serial numbers and the
entries 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
17
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 Worked slate and articles of slate or of agglomerated slate”;
(li) after S. No. 180 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: -
“180A 6807 Articles of asphalt or of similar material (for example,
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 S. No. 181, for the entry in column (3), the entry “Articles of cement, of concrete or of
artificial stone, whether or not reinforced” shall be substituted;
(liii) after S. No. 182 and the entries relating thereto, the following serial numbers and
the entries 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, pads), not mounted,
for brakes, for clutches or the like, with a basis of asbestos,
of other mineral substances or of cellulose, whether or not
combined with textiles or other materials
182C 6814 Worked mica and articles of mica, including agglomerated
or reconstituted mica, whether or not on a support of paper,
paperboard or other materials
182D 6815 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
18
more fly ash content ]
182E 6901 Blocks, tiles and other ceramic goods of siliceous fossil
meals (for example, kieselguhr, tripolite or diatomite) or of
similar siliceous earths”;
(liv) after S. No. 184 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: -
“184A 6904 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 S. No. 185, for the entry in column (3), the entry “Ceramic pipes, conduits, guttering
and pipe fittings” shall be substituted;
(lvi) after S. No. 185 and the entries relating thereto, the following serial numbers and
the entries 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 S. No. 189 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: -
“189A 7003 Cast glass and rolled glass, in sheets or profiles, whether or
not having an absorbent, reflecting or non-reflecting layer,
but not otherwise worked
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
19
laminated glass
189F 7008 Multiple-walled insulating units of glass
189G 7009 Glass mirrors, whether or not framed, including rear-view
mirrors”;
(lviii) after S. No. 190 and the entries relating thereto, the following serial number and
the entries 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 S. No. 191 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“191A 7014 Signalling glassware and optical elements of glass (other
than those of heading 7015), not optically worked”;
(lx) after S. No. 192 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: -
“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”;
(lxi) after S. No. 195 and the entries relating thereto, the following serial number and
the entries 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]”;
(lxii) in S. No. 235, for the entry in column (3), the entry “Stoves, ranges, grates,
cookers (including those with subsidiary boilers for central heating), barbecues, braziers,
gas-rings, 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 S. No. 235 and the entries relating thereto, the following serial number and
the entries 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
20
distributors (including distributors which can also distribute
fresh or conditioned air), not electrically heated,
incorporating a motor-driven fan or blower, and parts
thereof, of iron or steel”;
(lxiv) after S. No. 236 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“236A 7324 Sanitary ware and parts thereof, of iron and steel”;
(lxv) in S. No. 237, for the entry in column (3), the entry “Other cast articles of iron or
steel” shall be substituted;
(lxvi) in S. No. 238, for the entry in column (3), the entry “Other articles of iron or
steel” shall be substituted;
(lxvii) after S. No. 252 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“252A 7418 All goods [other than table, kitchen or other household
articles of copper; Utensils]”;
(lxviii) in S. No. 253, for the entry in columns (2) and (3), the following entries shall be
substituted, namely:-
“7419 Other articles of copper”;
(lxix) in S. No. 262, for the entry in column no. 3, the entry “Unwrought Aluminium”
shall be substituted;
(lxx) in S. No. 271, for the entry 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) in S. No. 275, for the entry in column (3), the entry “Stranded wires, cables,
plaited bands and the like, of aluminium, not electrically insulated” shall be substituted;
(lxxii) after S. No. 275 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“275A 7615 All goods [other than table, kitchen or other household
articles, of aluminium; Utensils]”;
21
(lxxiii) after S. No. 301 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“301A 8212 Razors and razor blades (including razor blade blanks in
strips)”;
(lxxiv) after S. No. 302 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“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 S. No. 303A, for the entry in columns (2) and (3), the following entries shall be
substituted, namely:-
“8302 Base metal mountings, fittings and similar articles suitable
for furniture, doors, staircases, windows, blinds, coachwork,
saddlery, trunks, chests, caskets or the like; base metal hat-
racks, hat-pegs, brackets and similar fixtures; castors with
mountings of base metal; automatic door closers of base
metal”;
(lxxvi) after S. No. 303A and the entries relating thereto, the following serial numbers
and the entries 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 S. No. 307 and the entries relating thereto, the following serial number and
the entries 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”;
22
(lxxviii) in S. No. 316, for the entry in column (3), the “Turbo-jets, turbo-propellers and
other gas turbines [other than aircraft engines]” shall be substituted;
(lxxix) after S. No. 317 and the entries relating thereto, the following serial numbers and
the entries 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 S. No. 320, for the entry in columns (2) and (3), the following entries shall be
substituted, namely:-
“8419 Machinery, plant or laboratory equipment, whether or not
electrically heated (excluding furnaces, ovens and other
equipment of heading 8514), for the treatment of materials
by a process involving 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 than Solar water heater
and system]”;
(lxxxi) in S. No. 324, for the entry in column (3), the entry “Weighing machinery
(excluding balances of a sensitivity of 5 centigrams or better), including weight operated
counting or checking machines; weighing machine weights of all kinds” shall be
substituted;
(lxxxii) in S. No. 325, for the 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 Nozzles for
drip irrigation equipment or nozzles for sprinklers]” shall be substituted;
(lxxxiii) after S. No. 327 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: -
“327A 8427 Fork-lift trucks; other works trucks fitted with lifting
or handling equipment
327B 8428 Other lifting, handling, loading or unloading
machinery (for example, lifts, escalators, conveyors,
teleferics)
23
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 S. No. 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 S. No. 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 S. No. 364 and the entries relating thereto, the following serial number and
the entries 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 S. No. 365 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“365A 8478 Machinery for preparing or making up tobacco, not
specified or included elsewhere in this chapter”;
(lxxxviii) in S. No. 366, for the entry in column (3), the entry “Machines and mechanical
appliances having individual functions, not specified or included elsewhere in this
Chapter [other than Composting Machines]” shall be substituted;
(lxxxix) in S. No. 369A, for the 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 S. No. 369A and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
24
“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”;
(xci) in S. No. 375, for the entry in column (3), the entry “Electrical transformers, static
converters (for example, rectifiers) and inductors” shall be substituted;
(xcii) after S. No. 376 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: -
“376A 8506 Primary cells and primary batteries
376B 8512 Electrical lighting or signalling equipment (excluding
articles of heading 8539), windscreen wipers,
defrosters and demisters, of a kind used for cycles or
motor vehicles
376C 8513 Portable electric lamps designed to function by their
own source of energy (for example, dry batteries,
accumulators, magnetos), other than lighting
equipment of heading 8512”;
(xciii) in S. No. 379, for the entry in column (3), the entry “Telephone sets; other
apparatus for the transmission or reception of voice, images or other data, including
apparatus for communication in a wired or wireless network (such as a local or wide area
network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or
8528 [other than telephones for cellular networks or for other wireless networks]” shall
be substituted;
(xciv) in S. No. 380, for the entry in column (3), the entry “Microphones and stands
therefor; 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 S. No. 380 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“380A 8519 Sound recording or reproducing apparatus”;
25
(xcvi) after S. No. 381 and the entries relating thereto, the following serial number and
the entries 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 S. No. 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 S. No. 383 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: -
“383A 8526 Radar apparatus, radio navigational aid apparatus and
radio remote control apparatus
383B 8527 Reception apparatus for radio-broadcasting, whether
or not combined, in the same housing, with sound
recording or reproducing apparatus or a clock”;
(xcix) after S. No. 384 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: -
“384A 8529 Parts suitable for use solely or principally with the
apparatus of headings 8525 to 8528
384B 8530 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)
384C 8531 Electric sound or visual signalling apparatus (for
example, bells, sirens, indicator panels, burglar or fire
alarms), other than those of heading 8512 or 8530”;
(c) after S. No. 388 and the entries relating thereto, the following serial numbers and the
entries shall be inserted, namely: -
“388A 8536 Electrical apparatus for switching or protecting
electrical circuits, or for making connections to or in
electrical circuits (for example, switches, relays,
fuses, surge suppressors, plugs, sockets, lamp-
holders, and other connectors, junction boxes), for a
voltage not exceeding 1,000 volts : connectors for
26
optical fibres, optical fibre bundles or cables
388B 8537 Boards, panels, consoles, desks, cabinets and other
bases, equipped with two or more apparatus of
heading 8535 or 8536, for electric control or the
distribution of electricity, including those
incorporating instruments or apparatus of chapter 90,
and numerical control apparatus, other than switching
apparatus of heading 8517”;
(ci) in S. No. 390, for the entry in column (3), the entry “Electrical Filament or discharge
lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps
[other than LED lamps]” shall be substituted;
(cii) in S. No. 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 S. No. 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 S. No. 397 and the entries relating thereto, the following serial number and
the entries 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) S. No. 410, and the entries relating thereto, shall be omitted;
(cvi) in S. No. 411, for the entry in column (3), the entry “Spectacles [other than
corrective]; goggles including those for correcting vision” shall be substituted;
(cvii) after S. No. 411 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: -
“411A 9005 Binoculars, monoculars, other optical telescopes, and
27
mountings therefor; other astronomical instruments
and mountings therefor, but not including instruments
for radio-astronomy
411B 9006 Photographic (other than cinematographic) cameras;
photographic flashlight apparatus and flashbulbs other
than discharge lamps of heading 8539
411C 9007 Cinematographic cameras and projectors, whether or
not incorporating sound recording or reproducing
apparatus
411D 9008 Image projectors, other than cinematographic;
photographic (other than cinematographic) enlargers
and reducers
411E 9010 Apparatus and equipment for photographic (including
cinematographic) laboratories, not specified or
included elsewhere in this Chapter; negatoscopes;
projection screens
411F 9011 Compound optical microscopes, including those for
photomicrography cinephotomicrography or
microprojection
411G 9012 Microscopes other than optical microscopes;
diffraction apparatus
411H 9013 Liquid crystal devices not constituting articles
provided for more specifically in other headings;
lasers, other than laser diodes; other optical
appliances and instruments, not specified or included
elsewhere in this Chapter
411-I 9014 Direction finding compasses; other navigational
instruments and appliances
411J 9015 Surveying (including photogrammetrical surveying),
hydrographic, oceanographic, hydrological,
meteorological or geophysical instruments and
appliances, excluding compasses; rangefinders”;
(cviii) in S. No. 412, for the entry in column (3), the entry “Balances of a sensitivity of 5
cg or better, with or without weights” shall be substituted;
(cix) after S. No. 413 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: -
“413A 9022 Apparatus based on the use of X-rays 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,
28
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 S. No. 423 and the entries relating thereto, the following serial numbers and
the entries 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 S. No. 424 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“424A 9104 Instrument panel clocks and clocks of a similar type
for vehicles, aircraft, spacecraft or vessels”;
(cxii) after S. No. 425 and the entries relating thereto, the following serial numbers and
the entries 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 Time switches with clock or watch movement or with
synchronous motor
425C 9108 Watch movements, complete and assembled”;
(cxiii) in S. No. 427, for the entry in column (3), the entry “Other clock or watch parts”
shall be substituted;
(cxiv) in S. No. 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;
(cxv) after S. No. 428 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“428A 9111 Watch cases and parts thereof”;
29
(cxvi) in S. No. 429, for the entry in column (3), the entry “Clock cases and cases of a
similar type for other goods of this chapter, and parts thereof” shall be substituted;
(cxvii) after S. No. 429 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: -
“429A 9113 Watch straps, watch bands and watch bracelets, and
parts thereof”;
429B 9201 Pianos, including automatic pianos; harpsi-chords
and other keyboard stringed instruments
429C 9202 Other string musical instruments (for example,
guitars, violins, harps)
429D 9205 Wind musical instruments (for example, keyboard
pipe organs, accordions, clarinets, trumpets,
bagpipes), other than fairground organs and
mechanical street organs
429E 9206 00 00 Percussion musical instruments (for example, drums,
xylophones, cymbols, castanets, maracas)
429F 9207 Musical instruments, the sound of which is produced,
or must be amplified, electrically (for example,
organs, guitars, accordions)
429G 9208 Musical boxes, fairground organs, mechanical street
organs, mechanical singing birds, musical saws and
other musical instruments not falling within any other
heading of this chapter; decoy calls of all kinds;
whistles, call horns and other mouth-blown sound
signalling instruments
429H 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 S. No. 435 and the entries relating thereto, the following serial number and
the entries 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 S. No. 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;
30
(cxx) in S. No. 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 S. No. 438 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“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 S. No. 440 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“440A 9505 Festive, carnival or other entertainment articles,
including conjuring tricks and novelty jokes”;
(cxxiii) in S. No. 441, for the entry in column (3), the entry “Articles and equipment for
general physical exercise, gymnastics, athletics, swimming pools and padding pools
[other than sports goods]” shall be substituted;
(cxxiv) after S. No. 441 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: -
“441A 9508 Roundabouts, swings, shooting galleries and other
fairground amusements; [other than travelling
circuses and travelling menageries]
441B 9602 Worked vegetable or mineral carving material and
articles of these materials moulded or carved articles
of wax, of stearin, of natural gums or natural resins or
of modelling pastes, and other moulded or carved
articles, not elsewhere specified or included; worked,
unhardened gelatin (except gelatin of heading 3503)
and articles of unhardened gelatin”;
31
(cxxv) after S. No. 448 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“448A 9611 Date, sealing or numbering stamps, and the like
(including devices for printing or embossing labels),
designed for operating in the hand; hand-operated
composing sticks and hand printing sets incorporating
such composing sticks”;
(cxxvi) in S. No. 449A, for the entry in column no. 3, the entry “Cigarette lighters and
other lighters, whether or not mechanical or electrical, and parts thereof other than flints
or wicks” shall be substituted;
(cxxvii) after S. No. 449A and the entries relating thereto, the following serial numbers
and the entries 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 S. No. 452O and the entries relating thereto, the following serial number and
the entries 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) S. Nos. 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 S.No. 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 added;
(iii)S. Nos. 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,
113 and the entries relating thereto, shall be omitted;
32
(iv) in S. No. 114, for the entry in column (3), the entry “Spark-ignition reciprocating or
rotary internal combustion piston engine [other than aircraft engines]” shall be
substituted;
(v) in S.No. 117, in column (3), the words, figures and brackets “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 omitted;
(vi) S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the
entries relating thereto, shall be omitted;
(vii) in S.No. 135, for the entry in column (3), the entry “Transmission shafts
(including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing
machine); gear boxes and other speed changers, including torque converters;
flywheels and pulleys, including pulley blocks; clutches and shaft couplings
(including universal joints)” shall be substituted;
(viii) S. Nos. 136, 137, 138 and the entries relating thereto, shall be omitted;
(ix) in S.No. 141, in column (3), after the words and figures “heading 8508” the words
and brackets “[other than wet grinder consisting of stone as a grinder]” shall be
added;
(x) S. Nos. 144, 145, 147, 148, 149, 150 and the entries relating thereto, shall be omitted;
(xi) in S.No. 151, for the entry in column (3), the entry “Digital cameras and video
camera recorders [other than CCTV]” shall be substituted;
(xii) S. Nos. 152, 153 and the entries relating thereto, shall be omitted;
(xiii) in S.No. 154, in column (3), after the words and figures in the brackets, “not
exceeding 20 inches”, the words “ ; and set top box for television” shall be added;
(xiv) S. Nos. 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182,
183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199,
200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries
relating thereto, shall be omitted;
(xv) S. Nos. 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto,
shall be omitted;
(xvi) in S.No. 228, for the entry “-” in column (2), the entry “Any Chapter” shall be
substituted.
33
(E) in Schedule-V-1.5%, in S. No. 13, for the words “of metal clad with precious metal”, the
words and brackets “of metal clad with precious metal [other than bangles of lac/shellac]”, shall
be substituted;
(F) in the explanation, in clause (ii), for sub-clause (b), the following shall be substituted,
namely:-
“(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act,
1999 irrespective of whether or not the brand is subsequently de-registered;
(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act,
1957(14 of 1957);
(C) a brand registered as on the 15th May 2017 or thereafter under any law for the time
being in force in any other country.”;
2. This notification shall come into force on the 15
th
day of November 2017.
[F.No.354/320/2017-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: - The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 673(E), dated the 28th June, 2017 and last amended by Notification No. 34/2017-Central
Tax(Rate) dated 13
th
October, 2017 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number GSR 1283 (E), dated the 13
th
October, 2017.
