Publishedby Authority
Price:111-00
EXTRAORDINARY
Dated:29-6-2017
Price:₹111-00
8Asadha1939)
2017
2017(
292
RegisteredNo.SSP/PY/44/2015-17
June
Juin
சூன்மீ
WPPNo.TN/PMG(CCR)/WPP-88/2015-17
ADAJ
2017 29th
29
EXTRAORDINAIRE
NOTIFICATION loM
सत्यमेवजयते
PART-I
Publiéepar Autorité
[1203]
Prix:111-00
GOVERNMENTOFPUDUCHERRY
வியாழக்கிழமை
COMMERCIALTAXESSECRETARIAT
Thursday
Jeudi
புதுச்சேரிமாநிலஅரசிதழ்
Poudouchéry
Puducherry
புதுச்சேரி
bas,Volu
(i) 2.5percent.inrespectofgoodsspecifiedinScheduleI,
(iii)9percent.inrespectofgoodsspecifiedinScheduleIII,
(ii)6percent.inrespectofgoodsspecifiedinScheduleII,
(iv)14percent.inrespectofgoodsspecifiedinScheduleIV,
Inexerciseofthepowersconferredbysub-section(1)ofsection9of thePuducherryGoodsandServicesTaxAct,2017(ActNo.6of2017),the Lieutenant-Governor,Puducherry,ontherecommendationsoftheCouncil, herebynotifiestherateofthestatetaxof-
(G.O.Ms.No.1/2017-PuducherryGST(Rate),Puducherry,dated29thJune2017)
LaGazettedeL'ÉtatdePoudouchéry TheGazetteofPuducherry
:111-00
அதிகாரம்பெற்ற50 வெளியீடு
சிறப்புவெளியீடு
RegisteredwiththeRegistrar ofNewspapersforIndia underNo.10410
எண்
No.95
No.
iwbe[PART-I
(3)
DescriptionofGoods
ScheduleI-2.5%
Crustaceans,whetherinshellornot,frozen,dried, saltedorinbrine;crustaceans,inshell,cookedby steamingorbyboilinginwater,frozen,dried, saltedorinbrine;flours,mealsandpelletsof crustaceans,fitforhumanconsumption
Molluscs,whetherinshellornot,frozen,dried, saltedorinbrine;aquaticinvertebratesotherthan crustaceansandmolluscs,frozen,dried,saltedorin brine;flours,mealsandpelletsofaquaticinvertebra otherthancrustaceans,fitforhumanconsumption LAGAZETTEDEL'ETAT
meatofheading0304
Aquaticinvertebratesotherthancrustaceansand molluscs,frozen,dried,saltedorinbrine;smoked aquaticinvertebratesotherthancrustaceansand molluscs,whetherornotcookedbeforeorduring thesmokingprocess:flours,mealsandpelletsof aquaticinvertebratesotherthancrustaceansand molluscs,fitforhumanconsumption
Fishfilletsandotherfishmeat(whetherornot minced),frozen
Fish,frozen,excludingfishfilletsandotherfish
Fish,dried,saltedorinbrine;smokedfish,whether ornotcookedbeforeorduringthesmoking process;flours,mealsandpelletsoffish,fitfor humanconsumption
0308
0307
0305
0306
0304
0303
(2)
Chapter/ Heading/ Sub-heading/ Tariffitem
v)1.5percent.inrespectofgoodsspecifiedinScheduleV,and
SI. No.
6.
5.
4.
2.
1.
8)
(1)
3.
(vi)0.125percent.inrespectofgoodsspecifiedinScheduleVI appendedtothisnotification(hereinafterreferredtoasthesaidSchedules), thatshallbeleviedonintra-Statesuppliesofgoods,thedescriptionofwhich isspecifiedinthecorrespondingentryincolumn(3)ofthesaidSchedules, fallingunderthetariffitem,sub-heading,headingorChapter,asthecase maybe,asspecifiedinthecorrespondingentryincolumn(2)ofthesaid Schedules.
120409
--( 1205
guibed-de
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Cream,yogurt,kephirandotherfermentedor acidifiedmilkandcream,whetherornot concentratedorcontainingaddedsugarorother sweeteningmatterorflavouredorcontainingadded fruit,nutsorcocoa
UltraHighTemperature(UHT)milk
Milkandcream,concentratedorcontainingadded sugarorothersweeteningmatter,including skimmedmilkpowder,milkfoodforbabies[other thancondensedmilk]
Whey,whetherornotconcentratedorcontaining addedsugarorothersweeteningmatter;products consistingofnaturalmilkconstituents,whetheror notcontainingaddedsugarorothersweetening matter,notelsewherespecifiedorincluded
0402
0401
0403
0404
(2)
Chapter/ Heading/ Sub-heading/ Tariffitem
SI. No.
10. (1)
8.
7.
9.
PART-I]
specifiedorincluded
Chenaorpaneerputupinunitcontainerand bearingaregisteredbrandname
Edibleproductsofanimalorigin,notelsewhere
Skinsandotherpartsofbirds,withtheirfeathersor down,feathersandpartsoffeathers(whetherornot withtrimmededges)anddown,notfurtherworked thancleaned,disinfectedortreatedfor preservation;powderandwasteoffeathersorparts offeathers
Guts,bladdersandstomachsofanimals(otherthan fish),wholeandpiecesthereof,fresh,chilled, frozen,salted,inbrine,driedorsmoked.
Birds'eggs,notinshell,andeggyolks,fresh,dried, cookedbysteamingorbyboilinginwater, moulded,frozenorotherwisepreserved,whetheror notcontainingaddedsugarorothersweeteningmatter.
Pigs',hogs'orboars'bristlesandhair;badgerhair andotherbrushmakinghair;wasteofsuchbristles orhair.
Naturalhoney,putupinunitcontainerandbearing aregisteredbrandname
0406
0409 0410 0502 0504 0408
0505 12.
14.
13.
15.
16.
11.
17.
[PART-I
gaibeod-due
mstinireT
(3)
DescriptionofGoodsbest
LAGAZETTEDEL'ETAT
Herb,bark,dryplant,dryroot,commonlyknownasjaribootiand Ivory,tortoise-shell,whaleboneandwhalebonehair,horns, unworkedorsimplypreparedbutnotcuttoshape;powderand wasteoftheseproducts.
Coralandsimilarmaterials,unworkedorsimplypreparedbutnot otherwiseworked;shellsofmolluscs,crustaceansorechinoderms andcuttle-bone,unworkedorsimplypreparedbutnotcuttoshape, powderandwastethereof.
Animalproductsnotelsewherespecifiedorincluded;deadanimals ofChapter1or3,unfitforhumanconsumption,otherthansemen includingfrozensemen.
Ambergris,castoreum,civetandmusk;cantharides;bile,whetheror notdried;glandsandotheranimalproductsusedinthepreparation ofpharmaceuticalproducts,fresh,chilled,frozenorotherwise provisionallypreserved.
7
0510
0511 0507
(2)
bul0508
περίπουτο
[Except 0507901
Chapter/ Heading/ Sub-heading/ Tariffitem
S. No.
22. (1)
21.
20.
18.
19.
1206
Cashewnuts,whetherornotshelledorpeeled
Vegetablesprovisionallypreserved(forexample,bysulphur dioxidegas,inbrine,insulphurwaterorinotherpreservative solutions),butunsuitableinthatstateforimmediateconsumption
Grapes,dried,andraisins
frozen
Driedmakhana,whetherornotshelledorpeeled
Driedarecanuts,whetherornotshelledorpeeled
Coffee,whetherornotroastedordecaffeinated;coffeehusksand skins;coffeesubstitutescontainingcoffeeinanyproportion[other
Driedchestnuts(singhada),whetherornotshelledorpeeled
Fruitandnuts,uncookedorcookedbysteamingorboilinginwater, frozen,whetherornotcontainingaddedsugarorothersweetening matter
Fruitandnuts,provisionallypreserved(forexample,bysulphur dioxidegas,inbrine,insulphurwaterorinotherpreservative solutions),butunsuitableinthatstateforimmediateconsumption
thancoffeebeansnotroasted] Tea,whetherornotflavoured[otherthanunprocessedgreenleaves Driedleguminous vegetables, shelled,whetherornotskinnedor split[putupinunitcontainerandbearingaregisteredbrandname] Manioc,arrowroot,salep,Jerusalemartichokes,sweetpotatoesand similarrootsandtuberswithhighstarchorinulincontent,frozenor dried,whetherornotslicedorintheformofpellets
dryflower Vegetables(uncookedorcookedbysteamingorboilinginwater),
Peelofcitrusfruitormelons(includingwatermelons),frozen,dried orprovisionallypreservedinbrine,insulphurwaterorinother preservativesolutions
0812 0814 0901 0902
0806
0802
0802
08 0811
0801
0714
0711
0710
0713
36.
35.
34.
32.
33.
30.
31.
26.
28.
29.
24.
25.
27.
23.
1207
gaibsah
Agnibasd-due
(3)
DescriptionofGoodsorgan
ALAGAZETTEDEL'ETAT
Cinnamonandcinnamon-treeflowers
registeredbrandname
Vanilla Nutmeg,maceandcardamoms
Cloves(wholefruit,clovesandstems)
PepperofthegenusPiper;driedorcrushedorgroundfruitsofthe
berries[otherthanofseedquality]
name
Barleyputupinunitcontainerandbearingaregisteredbrandname
name
Wheatandmeslinputupinunitcontainerandbearingaregistered
genusCapsicumorofthegenusPimenta
Maté
Seedsofanise,badian,fennel,coriander,cuminorcaraway;juniper
tonoinqired
brandname
Wheatormeslinflourputupinunitcontainerandbearinga registeredbrandname.
brandname
Cerealgrainsotherwiseworked(forexample,rolled,flaked, pearled,slicedorkibbled),exceptriceofheading1006;germof cereals,whole,rolled,flakedorground[otherthanhulledcereal grains]
Maize(corn)putupinunitcontainerandbearingaregisteredbrand
Buckwheat,milletandcanaryseed;othercerealssuchasJawar, Bajra,Ragi]putupinunitcontainerandbearingaregisteredbrand
Gingerotherthanfreshginger,saffron,turmeric(curcuma)other thanfreshturmeric,thyme,bayleaves,curryandotherspices
Oatsputupinunitcontainerandbearingaregisteredbrandname
oftea
Riceputupinunitcontainerandbearingaregisteredbrandname Grainsorghumputupinunitcontainerandbearingaregistered
Meal,powder,flakes,granulesandpelletsofpotatoesputupinunit containerandbearingaregisteredbrandname
Ryeputupinunitcontainerandbearingaregisteredbrandname
Mealandpowderofthedriedleguminousvegetablesofheading 0713(pulses)[otherthanguarmeal11061010andguargum
Cerealgroats,mealandpellets,includingsujianddalia,putupin unitcontainerandbearingaregisteredbrandname
Cerealfloursotherthanofwheatormeslini.e.maize(corn)flour, Ryeflour,etc.putupinunitcontainerandbearingaregistered brandname
Allgoodsi.e.cereals,putupinunitcontainerandbearinga
10
0904
0909
0905
0906
0903
1001
0908
1006
1005
0907
1002
1003
1004
1007 1008
1102
1104
1106
1101
1103
1105 (2)
0910[other than091011 10,091030 101
Chapter/ Heading/ Sub-heading/ Tariffitem
S. No.
(1)
42.
37.
44.
52.
39.
43.
38.
45.
47.
40.
50.
54.
55.
58.
46.
49.
51.
56.
57.
41.
48.
53.
59. PART-I] [PART-I
on
2
gaibeH
Agnibson-dud
(3)
DescriptionofGoodsTotal
ALAGAZETTEDEL'ETAT
Sunflowerseeds,whetherornotbrokenotherthanofseedquality
Linseed,whetherornotbrokenotherthanofseedquality.
Ground-nuts,notroastedorotherwisecooked,whetherornot
quality.
shelledorbrokenotherthanofseedquality.
Wheatgluten,whetherornotdried
Copraotherthanofseedquality
Otheroilseedsandoleaginousfruits(i.e.Palmnutsandkernels, cottonseeds,Castoroilseeds,Sesamumseeds,Mustardseeds, Saffower(Carthamustinctorius)seeds,Melonseeds,Poppyseeds, Ajams,Mangokernel,Nigerseed,Kokam)whetherornotbroken, otherthanofseedquality
Soyabeans,whetherornotbrokenotherthanofseedquality.
Rapeorcolzaseeds,whetherornotbrokenotherthanofseed
Guargumrefinedsplit
refinedsplit11061090],ofsagoorofrootsortubersofheading 0714oroftheproductsofChapter8,putupinunitcontainerand bearingaregisteredbrandname Guarmeal
Allgoodsotherthanofseedquality
1205
12
1206
1207
1202 1204
1201 1203
(2)
11061090
11061010
11090000
Chapter/ Heading/ Sub-heading/ Tariffitem
S.
No. (1)
68.
62.
65.
67.
69.
70.
64.
66.
61.
63.
60.
1208
Compoundedasafoetidacommonlyknownasheeng
Vegetablematerialsofakindusedprimarilyforplaiting(for example,bamboos,rattans,reeds,rushes,osier,raffia,cleaned, bleachedordyedcerealstraw,andlimebark)
Naturalgums,resins,gum-resinsandoleoresins(forexample, balsams)[otherthanlacandshellac]
Flourandmealsofoilseedsoroleaginousfruits,otherthanthoseof mustard
Locustbeans,seaweedsandotheralgae,sugarbeetandsugarcane, frozenordried,whetherornotground;fruitstonesandkernelsand othervegetableproducts(includingunroastedchicoryrootsofthe varietyCichoriumintybussativum)ofakindusedprimarilyfor humanconsumption,notelsewherespecifiedorincluded
Plantsandpartsofplants(includingseedsandfruits),ofakind usedprimarilyinperfumery,inpharmacyorforinsecticidal, fungicidalorsimilarpurpose,frozenordried,whetherornotcut, crushedorpowdered
Vegetableproductsnotelsewherespecifiedorincludedsuchas cottonlinters,Cottonlinters,Soapnuts,Hardseeds,pips,hullsand nuts,ofakindusedprimarilyforcarving,coconutshell,unworked, Rudrakshaseeds[otherthanbidiwrapperleaves(tendu),betel leaves,Indiankatha] Hopcones,dried,whetherornotground,powderedorintheform ofpellets;lupulin
1401 1210
1301 1301
1211
1212
1208
1404[other than140490
10,14049040, 14049050]
76.
74.
78.
75.
77.
72.
71.
73.
1209
guibash
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Sweetmeats
Palmyrasugar
Seviyan(vermicelli)
Ground-nutoilanditsfractions,whetherornotrefined,butnot chemicallymodified.
Coconut(copra),palmkernelorbabassuoilandfractionsthereof, whetherornotrefined,butnotchemicallymodified.
Sunflower-seed,safflowerorcotton-seedoilandfractionsthereof, whetherornotrefined,butnotchemicallymodified.
Cocoabeanswholeorbroken,raworroasted
Cocoashells,husks,skinsandothercocoawaste
Cocoapastewhetherornotde-fatted
Pizzabread
Tapiocaandsubstitutesthereforpreparedfromstarch,intheformof flakes,grains,pearls,siftingsorinsimilarforms.(sabudana)
Rusks,toastedbreadandsimilartoastedproducts
Mixesanddoughsforthepreparationofbread,pastryandother baker'swares
Soya-beanoilanditsfractions,whetherornotrefined,butnot chemicallymodified
Oliveoilanditsfractions,whetherornotrefined,butnot chemicallymodified.
Palmoilanditsfractions,whetherornotrefined,butnotchemically modified.
Otherfixedvegetablefatsandoils(includingjojobaoil)andtheir fractions,whetherornotrefined,butnotchemicallymodified.
Rape,colzaormustardoilandfractionsthereof,whetherornot refined,butnotchemicallymodified.
Beetsugar,canesugar,khandsarisugar
Iceandsnow
Vegetablefatsandoilsandtheirfractions,boiled,oxidised, dehydrated,sulphurised,blown,polymerisedbyheatinvacuumor ininertgasorotherwisechemicallymodified,excludingthoseof heading1516
Ediblemixturesorpreparationsofvegetablefatsorvegetableoils oroffractionsofdifferentvegetablefatsorvegetableoilsofthis Chapter,otherthanediblefatsoroilsortheirfractionsofheading 1516
Vegetablefatsandoilsandtheirfractions,partlyorwholly hydrogenated,inter-esterified,re-esterifiedorelaidinised,whether ornotrefined,butnotfurtherprepared.
Otheroilsandtheirfractions,obtainedsolelyfromolives,whether ornotrefined,butnotchemicallymodified,includingblendsof theseoilsorfractionswithoilsorfractionsofheading1509
1801
1702 1802
1905
1902
1514
1903
1517
1518
1512
1515 1516
1701
1803
1507
1510
1508
1513
1509
1511
(2)
210690
19054000
19012000
22019010 Chapter/ Heading/ Sub-heading/ Tariffitem
S. No.
101.
102.
100. (1)
92.
86.
96.
95.
98.
91.
99.
83.
81.
85.
94.
88.
89.
90.
84.
93.
97.
79.
80.
82.
87.
PART-I] [PART-I
sigel
gaibeard-du2
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Flours,mealsandpellets,ofmeatormeatoffal,offishorof crustaceans,molluscsorotheraquaticinvertebrates,unfitforhuman consumption;greaves
Residuesofstarchmanufactureandsimilarresidues,beet-pulp, bagasseandotherwasteofsugarmanufacture,brewingordistilling dregsandwaste,whetherornotintheformofpellets
Oil-cakeandothersolidresidues,whetherornotgroundorinthe formofpellets,resultingfromtheextractionofsoyabeanoil[other thanaquaticfeedincludingshrimpfeedandprawnfeed,poultry feed&cattlefeed,includinggrass,hay&straw,supplement&husk ofpulses,concentrates&additives,wheatbran&de-oiledcake]
Oil-cakeandothersolidresidues,whetherornotgroundorinthe formofpellets,resultingfromtheextractionofground-nutoil [otherthanaquaticfeedincludingshrimpfeedandprawnfeed, poultryfeed&cattlefeed,includinggrass,hay&straw,supplement &huskofpulses,concentrates&additives,wheatbran&de-oiled cake]
2304
2305
2303
2301
Chapter/
(2)
Heading/ Sub-heading/ Tariffitem
S. No.
105.
106.
104.
103.
(1)
1210
Unroastedironpyrites.
Tobaccoleaves
Sulphurofallkinds,otherthansublimedsulphur,precipitated sulphurandcolloidalsulphur[otherthansulphurrecoveredasby- productinrefiningofcrudeoil]
Naturalsandsofallkinds,whetherornotcoloured,otherthanmetal bearingsandsofChapter26.
Naturalgraphite.
andalusite,kyaniteandsillimanite,whetherornotcalcined;mullite; chamotteordinasearths. Chalk.
Kaolinandotherkaolinicclays,whetherornotcalcined.
Otherclays(notincludingexpandedclaysofheading6806),
Winelees;argol
Naturalcalciumphosphates,naturalaluminiumcalciumphosphates andphosphaticchalk.
Oil-cakeandothersolidresidues,whetherornotgroundorinthe formofpellets,resultingfromtheextractionofvegetablefatsor oils,otherthanthoseofheading2304or2305[otherthanaquatic feedincludingshrimpfeedandprawnfeed,poultryfeed&cattle feed,includinggrass,hay&straw,supplement&huskofpulses, concentrates&additives,wheatbran&de-oiledcake]
Quartz(otherthannaturalsands);quartzite,whetherornotroughly trimmedormerelycut,bysawingorotherwise,intoblocksorslabs ofarectangular(includingsquare)shape.
Naturalbariumsulphate(barytes);naturalbariumcarbonate (witherite),whetherornotcalcined,otherthanbariumoxideof
2504
2502
2506
2509
2510 2511 2401
2505
2507
2508
2307
2306
2503[except 25030010]
112.
117. 118.
119.
114.
111.
110.
113.
115.
116.
109.
108.
107.
1211
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Ecaussineandothercalcareousmonumentalorbuildingstone; alabaster[otherthanmarbleandtravertine]
heading2816.
Granitecrudeorroughlytrimmed
Pumicestone;emery;naturalcorundum,naturalgarnetandother naturalabrasives,whetherornotheat-treated.
Slate,whetherornotroughlytrimmedormerelycut,bysawingor otherwise,intoblocksorslabsofarectangular(includingsquare) shape.
Porphyry,basalt,sandstoneandothermonumentalorbuilding stone,whetherornotroughlytrimmedormerelycut,bysawingor otherwise,intoblocksorslabsofarectangular(includingsquare) shape.
Siliceousfossilmeals(forexample,kieselguhr,tripoliteand diatomite)andsimilarsiliceousearths,whetherornotcalcined,of anapparentspecificgravityof1orless.
Pebbles,gravel,brokenorcrushedstone,ofakindcommonlyused forconcreteaggregates,forroadmetallingorforrailwayorother ballast,shingleandflint,whetherornotheat-treated;macadamof slag,drossorsimilarindustrialwaste,whetherornotincorporating thematerialscitedinthefirstpartoftheheading;tarredmacadam; grenulescheepingandpowderofstonesheading2515or2516 whetherornotheattreated.
2512 2513 2514 2515
2517
25161100 Chapter/ Heading/ Sub-heading/ Tariffitem (2)
1210,251512 20,251512 901 2516
[Except2515
[Except2516 1100,251612 00] S. No.
120.
(1)
122.
121.
123.
riod 124.
125.
126. PART-I]
Quicklime,slakedlimeandhydrauliclime,otherthancalcium
Asbestos
Gypsum;anhydrite;plasters(consistingofcalcinedgypsumor calciumsulphate)whetherornotcoloured,withorwithoutsmall quantitiesofacceleratorsorretarders.
oxideandhydroxideofheading2825. 251810dolomite,Notcalcinedorsintered
Limestoneflux;limestoneandothercalcareousstone,ofakind usedforthemanufactureoflimeorcement.
Mica,includingsplitting;micawaste.
Dolomite,whetherornotcalcinedorsintered,includingdolomite roughlytrimmedormerelycut,bysawingorotherwise,intoblocks orslabsofarectangular(includingsquare)shape;dolomite rammingmix.
Naturalmagnesiumcarbonate(magnesite);fusedmagnesia;dead- burned(sintered)magnesia,whetherornotcontainingsmall toquantitiesofotheroxidesaddedbeforesintering;othermagnesium oxide,whetherornotpure.
2522 2518
2520
2524
2525 2519
2521
132. 127.
128.
129.
131.
133.
130.
[PART-I
(3)
DescriptionofGoodsd
LAGAZETTEDEL'ETAT
Molybdenumoresandconcentrates.
Aluminiumoresandconcentrates.
Chromiumoresandconcentrates.
Granulatedslag(slagsand)fromthemanufactureofironorsteel
petroleumgasesandothergaseoushydrocarbons
calculatedonthedryweight.
Titaniumoresandconcentrates.
Tungstenoresandconcentrates.
Uraniumorthoriumoresandconcentrates.
Preciousmetaloresandconcentrates.
Niobium,tantalum,vanadiumorzirconiumoresandconcentrates.
Feldspar;leucite,nephelineandnephelinesyenite;fluorspar.
Copperoresandconcentrates.
Lignite,whetherornotagglomerated,excludingjet
Mineralsubstancesnotelsewherespecifiedorincluded.
Cobaltoresandconcentrates.
Nickeloresandconcentrates.
Otheroresandconcentrates
Naturalsteatite,whetherornotroughlytrimmedormerelycut,by sawingorotherwise,intoblocksorslabsofarectangular(including square)shape;talc.
Leadoresandconcentrates.
Cokeandsemicokeofcoal,ofligniteorofpeat,whetherornot
Zincoresandconcentrates.
coal
Coal;briquettes,ovoidsandsimilarsolidfuelsmanufacturedfrom
Peat(includingpeatlitter),whetherornotagglomerated
Tinoresandconcentrates.
Bio-gas
agglomerated;retortcarbon Coalgas,watergas,producergasandsimilargases,otherthan
Tardistilledfromcoal,fromligniteorfrompeat
Manganeseoresandconcentrates,includingferruginousmanganese oresandconcentrateswithamanganesecontentof20%ormore,
Ironoresandconcentrates,includingroastedironpyrites
Alloresandconcentrates[otherthanslag,dross(otherthan granulatedslag),scalingsandotherwastefromthemanufactureof ironorsteel;slag,ashandresidues(otherthanfromthe manufactureofironorsteel)containingmetals,arsenicortheir compounds;otherslagandash,includingseaweedash(kelp);ash andresiduesfromtheincinerationofmunicipalwaste]
Naturalboratesandconcentratesthereof(whetherornotcalcined), butnotincludingboratesseparatedfromnaturalbrine;naturalboric acidcontainingnotmorethan85%ofH3BO3
2702
2705
2617
2606 2609 2612
27
2704
2618
2614
2706
2615
2616
2602
2701
2611
2610
2703
2604
2605 2608
2603
2613
2601
2607
2526
2530
2529
2528
(2)
Chapter/ Heading/ Sub-heading/ Tariffitem
26[otherthan 2619,2620, 2621]
S.
No.
142.
152.
156.
161.
154.
162.
151.
158.
163.
157.
155.
140.
147.
145.
159.
160.
153.
146.
144.
149.
150.
148.
141.
143.
138.
135.
137.
139.
136.
(1) 134.
1212 1213
geibesH
gaibead-dud
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Desferrioxamineinjectionordeferiprone
FormulationsmanufacturedfromthebulkdrugsspecifiedinList2
Medicaments(includingveterinarymedicaments)usedinbio-
Compressedair
Cyclosporin
CorporationLimited.
Sulphonatedcastoroil,fishoilorspermoil
(i)framefilling;
(ii)dippingofsplintsinthecompositionformatchheads;
( iii)fillingofboxeswithmatches;
Handmadesafetymatches
KerosenePDS
(iv)pastingoflabelsonmatchboxes,veneersorcardboards; (v)packaging
Enzymaticpreparationsforpre-tanning
Diagnostickitsfordetectionofalltypesofhepatitis
appendedtothisSchedule
Enrichedelementalboron
Agarbatti
Thoriumoxalate
EnrichedKBF4(enrichedpotassiumfluroborate)
Nuclearfuel
Insulin
Nucleargradesodium
AnimalorHumanBloodVaccines
chemicsystemsandnotbearingabrandname
Heavywaterandothernuclearfuels
Wattleextract,quebrachoextract,chestnutextract
Naturalrubber,balata,gutta-percha,guayule,chicleandsimilar naturalgums,inprimaryformsorinplates,sheetsorstrip
Oralre-hydrationsalts
putupinunitcontainersandbearingabrandname
Drugsormedicinesincludingtheirsaltsandestersanddiagnostic testkits,specifiedinList1appendedtothisSchedule
Allgoodsi.e.animalorvegetablefertilisersororganicfertilisers
LiquefiedPropaneandButanemixture,LiquefiedPropane, LiquefiedButaneandLiquefiedPetroleumGases(LPG)forsupply tohouseholddomesticconsumersortonon-domesticexempted category(NDEC)customersbytheIndianOilCorporationLimited, HindustanpetroleumCorporationLimitedorBharatPetroleum
Explanation.Forthepurposesofthisentry,handmadematches meanmatches,inorinrelationtothemanufactureofwhich,none ofthefollowingprocessesisordinarilycarriedonwiththeaidof power,namely:-
4100
2710
30
3202
2845
28
28
30
32
28
30
30
28
30
30
30
3402
2853
30
3101
4001 (2)
280511
27101900
36050010
3002,3006
3307
27111300,
27111200,
Chapter/ Heading/ Sub-heading/ Tariffitem
S. No.
165.
175.
172.
(1)
164.
178.
182.
170.
171.
174.
173.
166.
167.
181.
185.
176.
169.
180.
187.
177.
179.
168.
183.
184.
186.
188. PART-1] [PART-I
gaibesH
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
rickshaws
Pneumatictyresorinnertubes,ofrubber,ofakindusedonin bicycles,cycle-rickshawsandthreewheeledpoweredcycle
Erasers
Tannedorcrusthidesandskinsofbovine(includingbuffalo)or equineanimals,withouthairon,whetherornotsplit,butnotfurther prepared
Otherrawhidesandskins(fresh,orsalted,dried,limed,pickledor otherwisepreserved,butnottanned,parchment-dressedorfurther prepared),whetherornotdehairedorsplit
Rawhidesandskinsofbovine(includingbuffalo)orequine animals(fresh,orsalted,dried,limed,pickledorotherwise preserved,butnottanned,parchment-dressedorfurtherprepared), whetherornotdehairedorsplit
Toyballoonsmadeofnaturalrubberlatex
Rawskinsofsheeporlambs(fresh,orsalted,dried,limed,pickled orotherwisepreserved,butnottanned,parchment-dressedor furtherprepared),whetherornotwithwoolonorsplit 4016
4104
4102
4016
4101
4103 Chapter/
(2)
4011,4013
Heading/ Sub-heading/ Tariffitem
S. No.
192.
195.
191.
189.
190.
193.
194. (1)
1214
Newsprint,inrollsorsheets
Brochures,leafletsandsimilarprintedmatter,whetherornotin
Garnetedstockofwooloroffineorcoarseanimalhair,shoddy
Wovenfabricsofcotton
Wovenfabricsofwoolorofanimalhair
Wovenfabricsofsilkorofsilkwaste
CottonandCottonwaste
Tannedorcrusthidesandskinsofotheranimals,withoutwoolor
Cottonyarn[otherthankhadiyarn]
singlesheets
Cottonsewingthread,whetherornotputupforretailsale
whetherornotagglomeratedinlogs,briquettes,pelletsorsimilar forms
Yarnofwoolorofanimalhair
Kites
Woolandfineorcoarseanimalhair,cardedorcombed
wool
Truehemp(CannabissativaL),raworprocessedbutnotspun;tow
Silkyarn
andwasteoftruehemp(includingyarnwasteandgarnetedstock) hairon,whetherornotsplit,butnotfurtherprepared Woodinchipsorparticles;sawdustandwoodwasteandscrap,
Allgoodsi.e.flax,raworprocessedbutnotspun;flaxtowand waste(includingyarnwasteandgarnetedstock)
Tannedorcrustskinsofsheeporlambs,withoutwoolon,whether ornotsplit,butnotfurtherprepared
5302
5204
4823
5301
5104 5105
5007
4801 4901
4105 4106 4401
5004to5006
5106to5110
5208to5212
5201to5203
5205to5207
5111to5113
212. 200.
204.
210.
206.
202.
201.
207.
197.
213.
205.
208.
198.
199.
209.
211.
196.
203.
1215
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
locomotives,Steamlocomotivesandtendersthereof
Followingrenewableenergydevices&partsfortheirmanufacture
Buildingbricks
(f)Solarlantern/solarlamp
Wovenfabricsofmanmadetextilematerials
(a)Bio-gasplant
(b)Solarpowerbaseddevices
(c)Solarpowergeneratingsystem
Earthenorroofingtiles
Wovenfabricsofmanmadestaplefibres
(g)Oceanwaves/tidalwavesenergydevices/plants
(d)Windmills,WindOperatedElectricityGenerator(WOEG)
(e)Wastetoenergyplants/devices
Wovenfabricsofothervegetabletextilefibres,paperyarn
Articlesofapparelandclothingaccessories,notknittedor crocheted,ofsalevaluenotexceedingRs.1000perpiece
PawanChakkithatisAirBasedAttaChakki
Bricksoffossilmealsorsimilarsiliceousearths
Embroideryorzariarticles,thatistosay,-imi,zari,kasab,saima, dabka,chumki,gotasitara,naqsi,kora,glassbeads,badla,glzal Knittedorcrochetedfabrics[Allgoods]
Glassbeads.
Solarwaterheaterandsystem
othertextilebastfibres,othervegetabletextilefibres;paperyarn
Coirmats,mattingandfloorcovering
Othermadeuptextilearticles,sets,wornclothingandworntextile articlesandrags,ofsalevaluenotexceedingRs.1000perpiece
Handpumpsandpartsthereof
Otherraillocomotives;locomotivetenders;suchasDiesel-electric
Articlesofapparelandclothingaccessories,knittedorcrocheted,of salevaluenotexceedingRs.1000perpiece
Raillocomotivespoweredfromanexternalsourceofelectricityor 500010d
Allgoodsi.e.textilebastfibres[otherthanjutefibres,rawor processedbutnotspun];towandwasteofthesefibres(including yarnwasteandgarnetedstock)
FootwearhavingaretailsalepricenotexceedingRs.500perpair, providedthatsuchretailsalepriceisindeliblymarkedorembossed onthefootwearitself.
Machinesforcleaning,sortingorgrading,seed,grainordried leguminousvegetables;machineryusedinmillingindustryorfor theworkingofcerealsordriedleguminousvegetablesotherthan farmtypemachineryandpartsthereof
byelectricaccumulators
62
5705 60
5303
63 64
84
61
7018
8437
8602
8601 (2)
841919
5407,5408
5809,5810
69041000
84or85
69010010
69051000
5309to5311
5512to5516
5305to5308Allgoods[otherthancoconutcoirfibre]includingyarnofflax,jute,
8413,841391
Chapter/ Heading/ Sub-heading/ Tariffitem
S. No.
222.
220.
(1) 214.
224.
218.
215.
217.
219.
221.
229.
232.
227.
226.
216.
225.
223.
230.
233.
228.
234.
235.
231.
236. PART-I] [PART-I
nibead-due
matiRivaT
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Carriagesfordisabledpersons,whetherornotmotorisedor otherwisemechanicallypropelled
Railwayortramwaygoodsvansandwagons,notself-propelled
8604)
Partsofrailwayortramwaylocomotivesorrolling-stock;suchas Bogies,bissel-bogies,axlesandwheels,andpartsthereof Railwayortramwaytrackfixturesandfittings;mechanical Self-propelledrailwayortramwaycoaches,vansandtrucks,other thanthoseofheading8604
Railwayortramwaymaintenanceorservicevehicles,whetheror notself-propelled(forexample,workshops,cranes,ballasttampers, trackliners,testingcoachesandtrackinspectionvehicles) Railwayortramwaypassengercoaches,notself-propelled;luggage vans,postofficecoachesandotherspecialpurposerailwayor tramwaycoaches,notself-propelled(excludingthoseofheading
(includingelectro-mechanical)signalling,safetyortrafficcontrol equipmentforrailways,tramways,roads,inlandwaterways,parking facilities,portinstallationsorairfields;partsoftheforegoing
8802
8713
8608
8605
8607
8604
8606
8603
(2)
Chapter/ Heading/ Sub-heading/ Tariffitem
S. No.
242.
244.
243.
240.
241.
239.
(1) 237.
238.
1216
Walkingframes;
Crutches;
Wheelchairs;
Disposablesterilizeddialyzerormicrobarrierofartificialkidney
catheters
Artificialkidney
Coronarystentsandcoronarystentsystemsforusewithcardiac
(ii)
(i)
(iii) Fishingvessels;factoryshipsandothervesselsforprocessingor preservingfisheryproducts
Cruiseships,excursionboats,ferry-boats,cargoships,bargesand similarvesselsforthetransportofpersonsorgoods
Partsofthefollowinggoods,namely:-
Othervessels,includingwarshipsandlifeboatsotherthanrowing boats
Otherfloatingstructures(forexample,rafts,tanks,coffer-dams, landing-stages,buoysandbeacons)
Partsofgoodsofheadings8901,8902,8904,8905,8906,8907
Otheraircraft(forexample,helicopters,aeroplanes),otherthan thoseforpersonaluse.
Tugsandpushercraft
Partsofgoodsofheading8802
Light-vessels,fire-floats,dredgers,floatingcranesandothervessels thenavigabilityofwhichissubsidiarytotheirmainfunction; floatingdocks;floatingorsubmersibledrillingorproduction platforms
90
8906
8905
8902 8904
8907
8803
8901
90or84
Anychapter
90oranyother Chapter
90oranyother Chapter
256.
252.
254. 255.
253.
251.
246.
248.
250.
247.
245.
249.
1217
(3)
DescriptionofGoodsnitammol
Tricycles;
Artificiallimbs
Braillers;and
LAGAZETTEDEL'ETAT
Broomsticks
Numismaticcoins
(v)
Kerosenepressurelantern
Assistivedevices,rehabilitationaidsandothergoodsfordisabled, specifiedinList3appendedtothisSchedule
(vi)
(iv)
Postageorrevenuestamps,stamp-postmarks,first-daycovers, postalstationery(stampedpaper),andthelike,usedorunused, otherthanthoseofheading4907
Partsofkerosenepressurelanternsincludinggasmantles
Drugsormedicinesincludingtheirsaltsandestersanddiagnostic testkitsspecifiedatS.No.180aboveandFormulationsspecifiedat S.No.181above,intendedforpersonaluse.
9704
9804
(50)
(10)
(40)
(дд)
(2)
V
M
wol
sgel
sisionerigos/M
doalvxorisM (09)
nojatugeos List1[SeeS.No.180oftheScheduleI]
Cyclophosphamide
Desferrioxamine
Daunorubicin
Disopyramidephosphate
Chlorambucil
Amphotericin-B
9705
Chapter
(2)
94055031
94059900
96031000
94059100,
94059200or
Chapter/ Heading/ Sub-heading/ Tariffitem
90oranyother
S. No.
262.
259.
257.
263.
261.
260.
(1)
258.
PART-I]
Dactinomycin
Hydroxyurea Clindamycin Dimercaprol Isoprenaline Bleomycin
Busulphan
Isoflurane Amrinone
Lactulose
Glucagon
Dopamine EptifibatideSIIV100st
Amikacin
Aprotinin
Baclofen ChorionicGonadotrophin
BCGvaccine,Iopromide,Iotrolan
(11)
(13)
(23)
(14)
(22)
(20)
(24) (4)
(15)
(7
(3
(16)
(5)
(8)
(9)
(21) (10)
(12)
( 17)
(18) (19) [PART-I
eas
00
seolutos
ore
089
(3)
2100810.209
LAGAZETTEDEL'ETAT
TetanusImmunoglobinRA
UrsodeoxycholicAcid
MycophenolateSodium
Drotrecoginalfa(activated)
Valganciclovir Methotrexate
Somatostatin
PancuroniumBromide
Ketoanaloguepreparationofessentialaminoacids
Thioguanine
HaemophilusInfluenzaeTypebVaccine
Vancomycin
Vasopressin
VecuroniumBromide
Praziquantel
Latanoprost
Tobramycinbr
Daclizumab
Verteporfin
Ganciclovir
Miltefosine
MuromonabCD3
Zidovudine
EptacogalfaactivatedrecombinantcoagulationfactorVIIabi Protamine
Melphalan
Lomustineboodtonotgirses
Tribavirin/Ribavirin
Urokinase
Quinidine
MilrinoneLactate
StrontiumChloride(85Sr.)
Efavirenz
Tretinoin
PegulatedLiposomalDoxorubicinHydrochlorideinjection
Japaneseencephalitisvaccine
TyphoidVaccines:
Solutionforstoring,transporting,flushingdonororgansfortransplant
MethoxyIsobutileIsonitrile(MIBI)
SodiumHyalauronatesterile1%and1.4%solution
SodiumCromoglycatespincapsandcartridges
Mesna MustinHydrochloride
MMR(Measles,mumpsandrubella)vaccine
Lowmolecularweightheparin
Pergolide KitforbedsideassayofTroponin-T
5-Fluorouracil
(b)Ty2lacellsandattenuatednon-pathogenicstrainsofS.Typhi
(a)VIAntigenofSalmonellaTyphi,and
(37)
(44)
(45)
(25)
(26)
(46)
(28)
(61)
(38)
(56)
(34)
(48)
(53)
(59)
(29)
(30)
(54)
(71)
(57)
(39)
(52)
(65)
(63)
(64)
(66) (36)
(35)
(55)
(42)
(27)
( 32)
(72)
(50)
(58)
(62)
(68)
(51)
(40)
(60)
(49)
(67)
(70)
(43)
(33)
(31)
(41)
(69)
(47)
1218 1219
(821)
B
A
A
nisanitulagA
LAGAZETTEDEL'ETAT
(041)
nil
PneumococcalPolysaccharideVaccine Anidulafungin
Pneumococcal-7ValentConjugateVaccine(DiphtheriaCRM197Protein) Emtricitabine;
Azathioprine;
AntinomycinD;
Everolimustablets/dispersibletablets;
Vincristine;
VinblastineSulphate
EurocollinsSolution;
Poractantalfa
Troponin-Iwholebloodtestkit;
InjectionExenatide CytosineArabinoside(Cytarabine);
TabletTelbivudine
Blower/misterkitforbeatingheartsurgery;
FluoroEnzymeImmunoassayDiagnostickits.
DTaP-IPV-HiborPRP-TcombinedVaccine
(78)
(87)
( 79)
(82)
(86)
(88)
(84)
(80)
(81)
(85) (73)
(75)
(77)
(76)
(74)
(83)
PART-I]
TemsirolimusConcentrateforinfusionforinjection FondaparinuxSodium
Tocilizumab
Daptomycin
Varencilinetartrate
Ixabepilone
PegaptanibSodiuminjection
Maraviroc
Sorafenibtosylate
InfluenzaVaccine
Entacevir Lapatinib
SuntinibMalate
InjectionThyrotropinAlfa
InjectionOmalizumab.
Sodiumandmeglumineioxaglate)
)HeamostaticMatrixwithGelatinandhumanThrombin
)RotavirusVaccine(LiveOralPentavalent)
113)PneumococcalacchrideConjugatevaccineadsorbed13-valentsuspensionfor
108)Radiographiccontrastmedia(SodiumandMeglumineioxitalamate,Iobitridoland
(104)DesfluraneUSP
(109)
(93)
(95)
(101)AgalsidaseBeta
(106)Imiglucerase
(99)
(105
(112)Nilotinib
(97)
( 118) (102)
(110)
(91)Abatacept
(94)
injection (114)Micafunginsodiumforinjection
(115)Bevacizumab
(116)Raltegravirpotassium
(120)Natalizumab
(119)
(89)
(92)
(111)90Yttrium
(117
(107)
(90)
(
(103)Capsofunginacetate
(
(96)
(100)
(98) [PART-I
(48)
(১৪)
LAGAZETTEDEL'ETAT
AurothiomalateSodium
(1)
(1)
V
digitolin
noitosimi
demuxionval
umiloniantsT
damusileis
noirocinitotmuibornigasoi
uino
mountnemudbas
ποίοςπίτο
Cholestyramine
AgglutinatingSera
Somatropin
Basiliximab
Carmustine
BretyleumTossylate
CesiumTubes Anti-DiphtheriaNormalHumanImmunoglobulin
Anti-humanthymocyteimmunoglobulinIV
Anti-PseudomonasNormalHumanImmunoglobulin
Anti-Plagueserum
)Anti-PertussisNormalHumanImmunoglobulin
127)Anti-humanlymophocyteimmunoglobulinIV
136)Burntherapydressingsoakedingel
134)Bloodgroupsera
135)BotulinumToxinTypeA
137)BovineThrombinforinvitrotestfordiagnosisinHaemorrhagicdisorders (121)Octreotide
(132)
(123)
(124)Asparaginase
(125)
(128)
(140)CalciumDisodiumEdetate (122)
(126)
(130)
(138)BovineAlbumin
(143)Calciumfolinate
( (129
(141)
(131)
(133)BeractantIntra-trachealSuspension
( ( (
(142)
(139)
(144)
(
1220
Corticotrophin
concentrate)
Floxuridine
FludarabinePhosphate
Epirubicin Flecainide
Flucytosin
EnzymelinkedImmunoabsorbentAssaykits[ELISAKITS]
)DiagnosticAgentforDetectionofHepatitisBAntigen
145)ChristmasFactorConcentrate(CoagulationfactorIXprothrombincomplex
151)DiphtheriaAntitoxinsera
150)DiagnostickitsfordetectionofHIVantibodies
(146)Cobalt-60
(147)
(
(155)
(
(153) Edrophonium
(148)Cyanamide
(149
(154)
(157)
(
(158) (159)
(152)Diazoxide
(156)Fibrinogen
(163)GalliumCitrate
(160)
(162)GadoliniumDTPADimeglumine
(168)Hydralazine
(165)GoserlinAcetate
(161)FoetalBovineSerum(FBS)
(167)Hexamethylmelamine
(169)Idarubicine
(166)HepatitisBImmunoglobulin
(164)GasgangreneAnti-ToxinSerum 1221
LAGAZETTEDEL'ETAT
Idoxuridine IntravenousFatEmulsion
Inactivatedrabiesvaccine[Vero-cell]
Inactivatedrabiesvaccine[Humandiploidcell]
diagnostictestinD.I.C.
Levodopawithbenserazine ImmunoassaykitforbloodFibrinogendegradationproductfordirectestimationfor
Iopamidol Iohexol Iscador,CLIAdiagnostickits
(a)Indium(III)inbleomycin
(d)Indium113inliverscanningkit
(c)Indium113inbrainscanningkit
(b)Indium113Sterilegeneratorandelutionaccessories
184)Monocomponentinsulins
181)MeningococcoalAandCcombinedvaccinewithdiluantsolvent (170)
(180)Lenograstim
(174)Intravenousaminoacids
(176)
(175)
(182)Methicillin
(177)
(185)MycophenolateMofetil A
(a)RabbitbrainsthromboplastinforPTtest
(b)ReagentforPTtests
(c)HumanThrombinforTTtests
Prednimustine
Penicillamine
RecuroniumBromide
Hormone,Cortisol,L.H.,FSHandDigoxin)
SolutionofNucleotidesandNucliosides
SodiumArsenate
Rabiesimmuneglobulinofequineorigin
)Radio-immunoassaykitforhormones(T3,T4,TSHInsulin,Glucogen,Growth
198)PurifiedChickEmbryoCellRabiesVaccine
193)Poliomyelitisvaccine(inactivatedandlive)
207)Septopalbeadsandchains
209)FreezeDriedFormofHumanFollicleStimulatingandLuteinisingHormones
201)ProstaglandinE1(PGE1)
(189)NormalHumanserumAlbumin
(194)PotassiumAminobenzoate
( 171)
(173)
(172)
( 179)
(183)MetrizamideInjwithdiluant
(178)
(
(186)NormalHumanplasma
( PART-I]
(190)
(197)PorcineandBovineinsulin
(191)Pentamidine
(196)
(
(192)Penicillinase
(
(206) (
(204)
( (188)Nuclearmagneticresonancecontrastagent
(200)PneumocystiscariniilFkits
(187)NormalHumanimmunoglobulin
(195)PorcineInsulinZincSuspension
(203) RadioisotopeTI201
(208)
(202
(199)Pyridostigmine
(205)Sevoflurane
(210)
( [PART-I
LAGAZETTEDEL'ETAT
Thrombokinase
TranexamicAcid
StrontiumSR-89Chloride
VindesinSulphate SpecificDesensitizingVaccine
SterileAbsorbableHaemostatforcontrolofsurgicalvesselbleeding
Tri-iodothyronine
X-raydiagnosticagents,thefollowing:-
(f)Zalcitabine
(e)Patentblue
(b)Ethyliodophenylundecylate
(d)Lipidollutrafluid
(c)Iodipammidemethylglucamine
(a)Propylidone
225)Trans-1-diaminocyclohexaneOxalatoplatinum
(226)TicarcillinDisodiumandPotassiumClavulanatecombination
( 227)
(218)Ticarcillin
(215)Selenium-75
(217) Tetrofosmin
(222)TriethyleneTetramine
(213)
(216)Teicoplanin
(211)
(228)
(220)Tocainide
(219)
(221)
(224)Teniposide
(223)
(212)
(
(214)SuxamethoniumChloridethebiolqibnemul
1222
d
tidda (B)
aludolssnummiasidal
eniedobasabsodIsqotqs?
125119101
List2[SeeS.No.181oftheScheduleI]
Hydrocortisone
Acetazolamide Pyrimethamine Thiacetazone
Amodiaquine Pyrazinamide
TetracyclineHydrochloride
Ethambutol
Homatroprn
Idoxuridine
Pilocarpine
ZoledronicAcid
Sulfamethopyrezineosgribélumisealbil Streptomycin Isoniazid Dapsone
Quinine SodiumPAS
DiethylCarbamazine
Atro-pine
Clo-fazamine
230)Anti-HaemophilicFactorsConcentrate(VIIIandIX)
5)
(3)
(11)
(13)
(15)
(19) (7)
(8)
(12)
(20) (6)
(9)
(14)
(18)
(21) (2)
(4)
(229)
(10)
(17)
(16)Chloroquine
( 1223
[airbardol
LAGAZETTEDEL'ETAT
List3[SeeS.No.257oftheScheduleI]
ArithmeticaidsliketheTaylorFrame(arithmeticandalgebratypes), Cubarythm,SpeakingorBraillecalculator
Assistivelisteningdevices,audiometers
Drafting,Drawingaids,tactiledisplays
Externalcatheters,specialjellycushionstopreventbedsores,stairlift,urine collectionbags
Electronicmeasuringequipment,suchascalipers,micrometers,comparators, gauges,gaugeblocksLevels,Rules,RulersandYardsticks
Canes,ElectronicaidsliketheSonicGuide Optical,EnvironmentalSensors
GeometricalaidslikecombinedGraphandMathematicalDemonstration Board,BrailleProtractors,Scales,Com-passesandSparWheels
HandwritingequipmentBrailleFrames,Slates,WritingGuides,Script WritingGuides,Styli,BrailleErasers
Aidsforimprovingmobilityoftheblindsuchaselectronicorientationand obstacledetectbnapplianceandwhitecanes
andlarge-printbooks,brailleembossers,talkingcalculators,talking thermometers
Technicalaidsforeducation,rehabilitation,vocationaltrainingand employmentoftheblindsuchasBrailletypewriters,braillewatches,teaching andlearningaids,gamesandotherinstrumentsandvocationalaids specificallyadaptedforuseoftheblind
Alltangibleappliancesincludingarticles,instruments,apparatus,specially designedforusebytheblind
Arteetherorformulationofartemisinin.
Artificialelectronicear(Cochlearimplant)
Artificialelectroniclarynxandsparesthereof
woll Instrumentsandimplantsforseverelyphysicallyhandicappedpatientsand jointsreplacementandspinalinstru-mentsandimplantsincludingbone cement.
1) OrthopaedicappliancesfallingunderheadingNo.90.21oftheFirstSchedule
(2)
(4)
(9)
(9) Speciallyadaptedclocksandwatches
(3) Braillepaper
(6)
(7)
(2) WheelchairsfallingunderheadingNo.87.13oftheFirstSchedule
(6)
(8)
(3)
(5)
(1) Braillewritersandbraillewritinginstruments
(1)Talkingbooks(intheformofcassettes,discsorothersoundreproductions)
(2)Equipmentforthemechanicalorthecomputerizedproductionofbrailleand recordedmaterialsuchasbraillecomputerterminalsanddisplays,electronic braille,transferandpressingmachinesandstereotypingmachines
(22)
(A)
(D)
(B)(
(E)
(C)
PART-I] [PART-I
(3)
DescriptionofGoods
ScheduleII-6%
LAGAZETTEDEL'ETAT
containers
extracted,frozenandputupinunitcontainers
Cheese
Animalfatsandoilsandtheirfractions,partlyorwhollyhydrogenated,
dried
Edibleoffalofbovineanimals,swine,sheep,goats,horses,asses,
Brazilnuts,dried,whetherornotshelledorpeeled
Woolgreaseandfattysubstancesderivedtherefrom(includinglanolin) Otheranimalfatsandoilsandtheirfractions,whetherornotrefined,
Dates,figs,pineapples,avocados,guavas,mangoesandmangosteens,
Lardstearin,lardoil,oleostearin,oleo-oilandtallowoil,not emulsifiedormixedorotherwiseprepared
Butterandotherfats(i.e.ghee,butteroil,etc.)andoilsderivedfrom milk;dairyspreads
Meatofswine,frozenandputupinunitcontainers
butnotchemicallymodified Meatofbovineanimals,frozenandputupinunitcontainers
mulesorhinnies,frozenandputupinunitcontainers Meatandedibleoffal,ofthepoultryofheading0105,frozenandput
Fatsofbovineanimals,sheeporgoats,otherthanthoseofheading1503
Livehorses
Meatofsheeporgoats,frozenandputupinunitcontainers Meatofhorses,asses,mulesorhinnies,frozenandputupinunit
Othernuts,dried,whetherornotshelledorpeeled,suchasAlmonds, Hazelnutsorfilberts(Coryiusspp.),walnuts,Chestnuts(Castanea spp.),Pistachios,Macadamianuts,Kolanuts(Colaspp.)[otherthan driedarecanuts]
Meatandediblemeatoffal,salted,inbrine,driedorsmokedputupin unitcontainers;ediblefloursandmealsofmeatormeatoffalputupin unitcontainers
Starches;inulin Pigfats(includinglard)andpoultryfat,otherthanthatofheading 0209or1503
Pigfat,freeofleanmeat,andpoultryfat,notrenderedorotherwise extracted,salted,inbrine,driedorsmoked,putupinunitcontainers
Fruit,dried,otherthanthatofheadings0801to0806;mixturesofnuts ordriedfruitsofChapter8
Othermeatandediblemeatoffal,frozenandputupinunitcontainers Pigfat,freeofleanmeat,andpoultryfat,notrenderedorotherwise
Fatsandoilsandtheirfractions,offishormarinemammals,whether ornotrefined,butnotchemicallymodified
upinunitcontainers
1516
1502 1504 1506
1505
1503
0804
1108
0813 1501
0209 0209
0802
0210
0406
0405
0207
0801
0206
0208
0202 0205
0204
0203
01012100, 010129
Chapter/
item (2)
Heading/Sub- heading/Tariff
12.
11.
S. No.
10.
4.
9.
(1)
1.
8.
5.
6.
22.
7.
2.
21.
24.
20.
3.
19.
25.
17.
18.
23.
15.
13.
14.
16.
1224 1225
degaibash
fitaTgaibaad
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Vegetables,fruit,nutsandotherediblepartsofplants,preparedor preservedbyvinegaroraceticacid
preserved
Sausagesandsimilarproducts,ofmeat,meatoffalorblood;food preparationsbasedontheseproducts
Extractsandjuicesofmeat,fishorcrustaceans,molluscsorother
Mushroomsandtruffles,preparedorpreservedotherwisethanby vinegaroraceticacid
aquaticinvertebrates Preparedorpreservedfish;caviarandcaviarsubstitutespreparedfrom
fruits
aceticacid,notfrozen,otherthanproductsofheading2006 Vegetables,fruit,nuts,fruit-peelandotherpartsofplants,preservedby
Otherpreparedorpreservedmeat,meatoffalorblood
Othervegetablespreparedorpreservedotherwisethanbyvinegaror aceticacid,frozen,otherthanproductsofheading2006
othersweeteningmatter
Othervegetablespreparedorpreservedotherwisethanbyvinegaror
Tomatoespreparedorpreservedotherwisethanbyvinegaroracetic acid
sugar(drained,glacéorcrystallised) Jams,fruitjellies,marmalades,fruitornutpuréeandfruitornut pastes,obtainedbycooking,whetherornotcontainingaddedsugaror
Ediblemixturesorpreparationsofanimalfatsoranimaloilsorof fractionsofdifferentanimalfatsoranimaloilsofthisChapter,other thanediblefatsoroilsortheirfractionsofheading1516
Fruit,nutsandotherediblepartsofplants,otherwisepreparedor preserved,whetherornotcontainingaddedsugarorothersweetening matterorspirit,notelsewherespecifiedorincluded;suchasGround- nuts,Cashewnut,roasted,saltedorroastedandsalted,Otherroasted nutsandseeds,squashofMango,Lemon,Orange,Pineappleorother
Animalfatsandanimaloilsandtheirfractions,boiled,oxidised, dehydrated,sulphurised,blown,polymerisedbyheatinvacuumorin inertgasorotherwisechemicallymodified,excludingthoseofheading 1516;inediblemixturesorpreparationsofanimalorvegetablefatsor oilsoroffractionsofdifferentfatsoroilsofthischapter,notelsewhere specifiedofincluded
fisheggs Crustaceans,molluscsandotheraquaticinvertebratespreparedor
inter-esterified,re-esterifiedorelaidinised,whetherornotrefined,but notfurtherprepared.
Fruitjuices(includinggrapemust)andvegetablejuices,unfermented andnotcontainingaddedspirit,whetherornotcontainingaddedsugar orothersweeteningmatter.
1602
1517
2004
1604
2006
2002
2009 1601
1518
1605
2005
2008
2003
1603
2001
2007
Chapter/
(2)
Heading/Sub- heading/Tariff item
S. No. (1)
41. 26.
34.
39.
27.
28.
32.
36.
38.
40.
30.
31.
35.
37.
29.
33.
PART-I] [PART-I
MizeTgaiband
-dueguibasH
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Medicaments(excludinggoodsofheading30.02,30.05or30.06)
Anaesthetics
Gibberellicacid
PotassiumIodate
Beveragescontainingmilk
Medicinalgradehydrogenperoxide
Texturisedvegetableproteins(soyabari)andBarimadeofpulses includingmungodi
essencesandconcentratesthereof
Graniteblocks
similarproducts
Marbleandtravertineblocks
Roastedchicoryandotherroastedcoffeesubstitutes,andextracts,
Iodine
Animalbloodpreparedfortherapeutic,prophylacticordiagnosticuses; antiseraandotherbloodfractionsandmodifiedimmunological products,whetherornotobtainedbymeansofbiotechnological processes;toxins,culturesofmicro-organisms(excludingyeasts)and
Steam
Yeastsandpreparedbakingpowders
Tendercoconutwaterputupinunitcontainerandbearingaregistered brandname
Fruitpulporfruitjuicebaseddrinks
Soyamilkdrinks
Micronutrients,which arecoveredunderserialnumber1(f)of Schedule1,Part(A)oftheFertilizerControlOrder,1985andare manufacturedbythemanufacturerswhichareregisteredunder theFertilizerControlOrder,1985
Medicaments(excludinggoodsofheading30.02,30.05or30.06) consistingoftwoormoreconstituentswhichhavebeenmixedtogether fortherapeuticorprophylacticuses,notputupinmeasureddosesorin formsorpackingsforretailsale,includingAyurvaedic,Unani,Siddha, homoeopathicorBio-chemicsystemsmedicaments Saucesandpreparationstherefor[otherthanCurrypaste;mayonnaise andsaladdressings;mixedcondimentsandmixedseasoning
Glandsandotherorgansfororgano-therapeuticuses,dried,whetheror notpowdered;extractsofglandsorotherorgansoroftheirsecretions fororgano-therapeuticuses;heparinanditssalts;otherhumanor animalsubstancespreparedfortherapeuticorprophylacticuses,not elsewherespecifiedorincluded
Namkeens,bhujia,mixture,chabenaandsimilarediblepreparations inreadyforconsumptionform
3004
3002
3003
29
2516
28
28
2847
28
28
3001
2102
2106
401
Chapter/
(2)
280120
210690
210130
22029030
22029020
22029090
25151210
22029010
Heading/Sub- heading/Tariff item
2103[otherthan 21039010,2103 9030,210390
S. No. (1)
63.
62.
61.
55.
42.
52.
53.
54.
56.
58.
59.
60.
50.
43.
57.
46.
45.
49.
51.
44.
47.
48.
1226 1227
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
τοποίη
PharmaceuticalgoodsspecifiedinNote4tothisChapter[i.e.Sterile surgicalcatgut,similarsterilesuturematerials(includingsterile absorbablesurgicalordentalyarns)andsteriletissueadhesivesfor surgicalwoundclosure;sterilelaminariaandsterilelaminariatents; sterileabsorbablesurgicalordentalhaemostatics;sterilesurgicalor denataladhesionbarriers,whetherornotabsorbable;Waste pharmaceuticals][otherthancontraceptives]
Wadding,gauze,bandagesandsimilararticles(forexample,dressings, adhesiveplasters,poultices),impregnated or coatedwith pharmaceuticalsubstancesorputupinformsorpackingsforretailsale formedical,surgical,dentalorveterinarypurposes
consistingofmixedorunmixedproductsfortherapeuticor prophylacticuses,putupinmeasureddoses(includingthoseinthe formoftransdermaladministrationsystems)orinformsorpackings forretailsale,includingAyurvaedic,Unani,homoeopathicsiddhaor Bio-chemicsystemsmedicaments,putupforretailsale
item
3005
3006 Chapter/
(2)
Heading/Sub- heading/Tariff
S. No.
(1)
64.
65. PART-I]
cinematographicfilm
c.Fractionated/de-terpenatedmenthaoil(DTMO),
f.Menthapiperitaoil
a.Mentholandmentholcrystals,
e.Spearmintoil,
b.Peppermint(MenthaOil),
d.De-mentholisedoil(DMO),
Photographicplatesandfilmforx-rayformedicaluse
Photographicplatesandfilms,exposedanddeveloped,otherthan
Photographicplatesandfilms,exposedanddeveloped,whetherornot
Odoriferouspreparationswhichoperatebyburning[otherthan
Followinggoodsnamely:-
agarbattis]
Fountainpenink
Candles,tapersandthelike Mineralorchemicalfertiliserscontainingtwoorthreeofthefertilising elementsnitrogen,phosphorusandpotassium;otherfertilisers;goods
Mineralorchemicalfertilisers,nitrogenous,otherthanthosewhichare clearlynottobeusedasfertilizers
Mineralorchemicalfertilisers,potassic,otherthanthosewhichare clearlynottobeusedasfertilizers
Mineralorchemicalfertilisers,phosphatic,otherthanthosewhichare clearlynottobeusedasfertilizers
Toothpowder
Ballpenink
ofthisChapterintabletsorsimilarformsorinpackagesofagross weightnotexceeding10kg,otherthanthosewhichareclearlynotto beusedasfertilizers
3102
3105
3705
3215
3103
3215
3406
3701 3104
3706
33074100
33061010
29,30,3302
72.
67.
66.
73.
68.
75.
76.
74.
69.
77.
71.
78.
70.
udbsterog [PART-I
Agnibead
(3)
DescriptionofGoods
residues
LAGAZETTEDEL'ETAT
incorporatingsoundtrackorconsistingonlyofsoundtrack,otherthan
f.BagasseBoard;and
c.RiceHuskBoard;
a.CementBondedParticleBoard;
b.JuteParticleBoard;
e.Sisal-fibreBoards;
g.CottonStalkParticleBoard
h.Particle/fibreboardmanufacturedfromagriculturalcrop
d.Glass-fibreReinforcedGypsumBoard(GRG)
Railwayortramwaysleepers(cross-ties)ofwood Feedingbottles
Surgicalrubberglovesormedicalexaminationrubbergloves
featurefilms.
Siliconwafers
Leatherfurtherpreparedaftertanningorcrusting,including parchment-dressedleather,ofotheranimals,withoutwoolorhairon,
Leatherfurtherpreparedaftertanningorcrusting,including parchment-dressedleather,ofbovine(includingbuffalo)orequine animals,withouthairon,whetherornotsplit,otherthanleatherof heading4114
Nipplesoffeedingbottles
Plasticbeads
Glovesspeciallydesignedforuseinsports
Woodwool;woodflour LatexRubberThread
whetherornotsplit,otherthanleatherofheading4114 Chamois(includingcombinationchamois)leather;patentleatherand patentlaminatedleather;metallisedleather
Compositionleatherwithabasisofleatherorleatherfibre,inslabs, sheetsorstrip,whetherornotinrolls;paringsandotherwasteof leatherorofcompositionleather,notsuitableforthemanufactureof leatherarticles;leatherdust,powderandflour
Sheetsforveneering(includingthoseobtainedbyslicinglaminated wood),forplywoodorforsimilarlaminatedwoodandotherwood,
Thefollowinggoods,namely:
Hoopwood;splitpoles;piles,picketsandstakesofwood,pointedbut notsawnlengthwise;woodensticks,roughlytrimmedbutnotturned, bentorotherwiseworked,suitableforthemanufactureofwalking- sticks,umbrellas,toolhandlesorthelike Alldiagnostickitsandreagents
Leatherfurtherpreparedaftertanningorcrusting,including parchment-dressedleather,ofsheeporlamb,withoutwoolon,whether ornotsplit,otherthanleatherofheading4114
4404
4406
4408 4014
4405 3926
3822
4112
4115
4203
3926
4114
4015
3818
4107
4007
4113
Chapter/
(2)
44orany Chapter
Heading/Sub- heading/Tariff item
S. No. (1)
94.
95.
96.
93.
92.
82.
91.
85.
88.
90.
84.
87.
89.
80.
81.
83.
85.
79.
1228 1229
on
sed
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
toneišgirseo.
sawnlengthwise,slicedorpeeled,whetherornotplaned,sanded, splicedorend-jointed,ofathicknessnotexceeding6mm[formatch splints]
Packingcases,boxes,crates,drumsandsimilarpackings,ofwood; cable-drumsofwood;pallets,boxpalletsandotherloadboards,of wood;palletcollarsofwood
Tools,toolbodies,toolhandles,broomorbrushbodiesandhandles,of wood;bootorshoelastsandtrees,ofwood
Otherarticlesofwood;suchasclotheshangers,Spools,cops, bobbins,sewingthreadreelsandthelikeofturnedwoodforvarious textilemachinery,Matchsplints,Pencilslats,Partsofwood,namely oars,paddlesandruddersforships,boatsandothersimilarfloating structures,Partsofdomesticdecorativearticlesusedastablewareand kitchenware[otherthanWoodpavingblocks,articlesofdensified woodnotelsewhereincludedorspecified,Partsofdomesticdecorative articlesusedastablewareandkitchenware]
Casks,barrels,vats,tubsandothercoopers'productsandpartsthereof, ofwood,includingstaves
Woodmarquetryandinlaidwood;casketsandcasesforjewelleryor cutlery,andsimilararticles,ofwood;statuettesandotherornaments, ofwood;woodenarticlesoffurniturenotfallinginChapter94
4420
4416
4421
4415
4417
(2)
Chapter/ Heading/Sub- heading/Tariff item
S. No. (1)
100.
101.
97.
99.
98.
PART-I]
Mechanicalwoodpulp
Recovered(wasteandscrap)paperorpaperboard
Chemicalwoodpulp,sodaorsulphate,otherthandissolvinggrades
Chemicalwoodpulp,dissolvinggrades
Chemicalwoodpulp,sulphite,otherthandissolvinggrades
Naturalcork,raworsimplyprepared
Woodpulpobtainedbyacombinationofmechanicalandchemical pulpingprocesses Basketwork,wickerworkandotherarticles,madedirectlytoshape fromplaitingmaterialsormadeupfromgoodsofheading4601; articlesofloofah
Pulpsoffibresderivedfromrecovered(wasteandscrap)paperor paperboardorofotherfibrouscellulosicmaterial
Uncoatedpaperandpaperboard,ofakindusedforwriting,printingor othergraphicpurposes,andnonperforatedpunch-cardsandpunchtape paper,inrollsorrectangular(includingsquare)sheets,ofanysize, otherthanpaperofheading4801or4803;hand-madepaperand Plaitsandsimilarproductsofplaitingmaterials,whetherornot assembledintostrips;plaitingmaterials,plaitsandsimilarproductsof plaitingmaterials,boundtogetherinparallelstrandsorwoven,insheet form,whetherornotbeingfinishedarticles(forexample,mats matting,screens)ofvegetablesmaterialssuchasofBamboo,ofrattan, ofOtherVegetablematerials
4704
4701
4501
4702 4705
4703
4706 4707
4802 4601
4602
109.
105.
107.
108.
106.
110.
111. 102.
104.
112. 103.
[PART-I
Nitatguibasd
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Greaseproofpapers
paperboard
Glassinepapers
Otheruncoatedpaperandpaperboard,inrollsorsheets,notfurther workedorprocessedthanasspecifiedinNote3tothisChapter
Uncoatedkraftpaperandpaperboard,inrollsorsheets,otherthanthat ofheading4802or4803
Paperandpaperboard,coatedononeorbothsideswithkaolin(China clay)orotherinorganicsubstances,withorwithoutabinder,andwith noothercoating,whetherornotsurface-coloured,surface-decoratedor printed,inrollsorrectangular(includingsquare)sheetsofanysize
Compositepaperandpaperboard(madebystickingflatlayersofpaper orpaperboardtogetherwithanadhesive),notsurface-coatedor impregnated,whetherornotinternallyreinforced,inrollsorsheets Paperandpaperboard,corrugated(withorwithoutgluedflatsurface sheets),creped,crinkled,embossedorperforated,inrollsorsheets, otherthanpaperofthekinddescribedinheading4803
4810
4804
4807 4808
4805
(2)
48064010
48062000
Chapter/ Heading/Sub- heading/Tariff item
S. No.
119. (1)
118.
114.
117.
116.
115.
113.
1230
Calendarsofanykind,printed,includingcalendarblocks
Transfers(decalcomanias)
Exercisebook,graphbook,&laboratorynotebookandnotebooks
Cartons,boxesandcasesofcorrugatedpaperorpaperboard
Asepticpackagingpaper
Paperpulpmouldedtrays
Boxes,pouches,walletsandwritingcompendiums,ofpaperor paperboard,containinganassortmentofpaperstationery
Papersplintsformatches,whetherornotwaxed,Asphalticroofing sheets
Unusedpostage,revenueorsimilarstampsofcurrentornewissuein thecountryinwhichtheyhave,orwillhave,arecognisedfacevalue; stamp-impressedpaper;banknotes;chequeforms;stock,shareorbond certificatesandsimilardocumentsoftitle
Printedorillustratedpostcards;printedcardsbearingpersonal greetings,messagesorannouncements,whetherornotillustrated,with orwithoutenvelopesortrimmings Music,printedorinmanuscript,whetherornotboundorillustrated Plansanddrawingsforarchitectural,engineering,industrial, commercial,topographicalorsimilarpurposes,beingoriginalsdrawn byhand;hand-writtentexts;photographicreproductionsonsensitised paperandcarboncopiesoftheforegoing
Otherprintedmatter,includingprintedpicturesandphotographs;such asTradeadvertisingmaterial,Commercialcataloguesandthelike, printedPosters,Commercialcatalogues,Printedinlaycards,Pictures, designsandphotographs,Plananddrawingsforarchitectural engineering,industrial,commercial,topographicalorsimilarpurposes
4910
4911 4823
48
4907
4819
4908
4909 4820
4811
481730
49060000
49040000
131.
132.
128.
129.
130.
126.
127.
122.
121.
125.
124.
120.
123.
1231
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
reproducedwiththeaidofcomputeroranyotherdevices Waddingoftextilematerialsandarticlesthereof;suchasAbsorbent
Articlesofyarn,striporthelikeofheading5404or5405,twine, cordage,ropeorcables,notelsewherespecifiedorincluded
Carpetsandothertextilefloorcoverings,offelt,nottuftedorflocked,
cottonwool
thread
Gauze,otherthannarrowfabricsofheading5806
Tullesandothernetfabrics,notincludingwoven,knittedorcrocheted fabrics;laceinthepiece,instripsorinmotifs,otherthanfabricsof headings6002to6006
whetherornotmadeup Othercarpetsandothertextilefloorcoverings,whetherornotmade
Wovenpilefabricsandchenillefabrics,otherthanfabricsofheading 5802or5806
Terrytowellingandsimilarwoventerryfabrics,otherthannarrow fabricsofheading5806;tuftedtextilefabrics,otherthanproductsof heading5703
Knottednettingoftwine,cordageorrope;madeupfishingnetsand othermadeupnets,oftextilematerials
Felt,whetherornotimpregnated,coated,coveredorlaminated
Carpetsandothertextilefloorcoverings,tufted,whetherornotmade up
Twine,cordage,ropesandcables,whetherornotplaitedorbraided andwhetherornotimpregnated,coated,coveredorsheathedwith rubberorplastics
Nonwovens,whetherornotimpregnated,coated,coveredorlaminated Rubberthreadandcord,textilecovered;textileyarn,andstripandthe likeofheading5404or5405,impregnated,coated,coveredor sheathedwithrubberorplastics
Carpetsandothertextilefloorcoverings,knotted,whetherornotmade up
up;suchasMatsandmattingsincludingBathMats,wherecotton predominatesbyweight,ofHandloom,CottonRugsofhandloom
Carpetsandothertextilefloorcoverings,woven,nottuftedorflocked, whetherornotmadeup,including"Kelem","Schumacks", "Karamanie"andsimilarhand-wovenrugs
Gimpedyarn,andstripandthelikeofheading5404or5405,gimped (otherthanthoseofheading5605andgimpedhorsehairyarn);chenille yarn(includingflockchenilleyarn);loopwale-yarn
Metallisedyarn,whetherornotgimped,beingtextileyarn,orstripor thelikeofheading5404or5405,combinedwithmetalintheformof thread,striporpowderorcoveredwithmetal;suchasRealzarithread (gold)andsilverthread,combinedwithtextilethread),Imitationzari
5802
5701
5705
5804 5602
5704
5801
5803
5703
5702
5609
5605
5606
5603
5608
5604
5601
5607
(2)
Chapter/ Heading/Sub- heading/Tariff item
S. No. (1)
142.
147.
146.
150.
148.
144.
145.
149. 134.
139.
136.
140.
141.
135.
137.
138.
143.
133.
PART-I] [PART-I
2
gnibash
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
similararticles
Narrowwovenfabrics,otherthangoodsofheading5807;narrow fabricsconsistingofwarpwithoutweftassembledbymeansofan adhesive(bolducs)
Braidsinthepiece;ornamentaltrimmingsinthepiece,without embroidery,otherthanknittedorcrocheted;tassels,pomponsand
Labels,badgesandsimilararticlesoftextilematerials,inthepiece,in stripsorcuttoshapeorsize,notembroidered
Wovenfabricsofmetalthreadandwovenfabricsofmetallisedyarnof heading5605,ofakindusedinapparel,asfurnishingfabricsorfor similarpurposes,notelsewherespecifiedorincluded;suchasZari borders[otherthanEmbroideryorzariarticles,thatistosay,-imi,zari, kasab,saima,dabka,chumki,gotasitara,naqsi,kora,glassbeads, badla,glzal] Hand-woventapestriesofthetypeGobelins,Flanders,Aubusson, Beauvaisandthelike,andneedle-workedtapestries(forexample,petit point,crossstitch),whetherornotmadeup
Embroideryinthepiece,instripsorinmotifs,Embroideredbadges, motifsandthelike[otherthanEmbroideryorzariarticles,thatisto say,imi,zari,kasab,saima,dabka,chumki,gotasitara,naqsi,kora, glassbeads,badla,glzal]
5810
5809
5808
5806 5807
5805
Chapter/
(2)
Heading/Sub- heading/Tariff item
S. No. (1)
156.
155.
152.
154.
151.
153.
1232
Rubberisedtextilefabrics,otherthanthoseofheading5902
armouroraccessoriesofothermaterials
Textilehosepipingandsimilartextiletubing,withorwithoutlining,
Textilewallcoverings
Textilefabricsotherwiseimpregnated,coatedorcovered;painted canvasbeingtheatricalscenery,studioback-clothsorthelike
Textilefabricsimpregnated,coated,coveredorlaminatedwithplastics,
Textilewicks,woven,plaitedorknitted,forlamps,stoves,lighters, candlesorthelike;incandescentgasmantlesandtubularknittedgas mantlefabrictherefor,whetherornotimpregnated
Linoleum,whetherornotcuttoshape;floorcoveringsconsistingofa coatingorcoveringappliedonatextilebacking,whetherornotcutto shape
otherthanthoseofheading5902
Textilefabricscoatedwithgumoramylaceoussubstances,ofakind usedfortheoutercoversofbooksorthelike;tracingcloth;prepared paintingcanvas;buckramandsimilarstiffenedtextilefabricsofakind usedforhatfoundations
Tyrecordfabricofhightenacityyarnofnylonorotherpolyamides, polyestersorviscoserayon
Quiltedtextileproductsinthepiece,composedofoneormorelayers oftextilematerialsassembledwithpaddingbystitchingorotherwise, otherthanembroideryofheading5810
5905
5902
5904
5907
5909
5906 5908
5903
5811 5901
162.
164.
166. 159.
165. 158.
160.
161.
163.
157.
1233
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Mathematicalboxes,geometryboxesandcolourboxes,pencil sharpeners
Animalshoenails
Sewingneedles
Glassesforcorrectivespectaclesandflintbuttons
Umbrellasandsunumbrellas(includingwalking-stickumbrellas, gardenumbrellasandsimilarumbrellas)
Globesforlampsandlanterns,Fountsforkerosenewicklamps,Glass chimneysforlampsandlanterns
Table,kitchenorotherhouseholdarticlesofiron&steelUtensils Table,kitchenorotherhouseholdarticlesofcopper;Utensils
Sandlimebricks
Keroseneburners,kerosenestovesandwoodburningstovesofironor steel
Othermadeuptextilearticles,sets,wornclothingandworntextile articlesandrags,ofsalevalueexceedingRs.1000perpiece
Walking-sticks,seat-sticks,whips,riding-cropsandthelike Parts,trimmingsandaccessoriesofarticlesofheading6601or6602
Skinsandotherpartsofbirdswiththeirfeathersordown,feathers, partsoffeathers,downandarticlesthereof(otherthangoodsof heading0505andworkedquillsandscapes)
Articlesofapparelandclothingaccessories,knittedorcrocheted,of salevalueexceedingRs.1000perpiece
Articlesofapparelandclothingaccessories,notknittedorcrocheted, ofsalevalueexceedingRs.1000perpiece
Flyashbricksandflyashblocks
Transmissionorconveyorbeltsorbelting,oftextilematerial,whether ornotimpregnated,coated,coveredorlaminatedwithplastics,or reinforcedwithmetalorothermaterial
oinnoitqissas
Textileproductsandarticles,fortechnicaluses,specifiedinNote7to thisChapter;suchasTextilefabrics,feltandfelt-linedwovenfabrics, coated,coveredorlaminatedwithrubber,leatherorothermaterial,ofa kindusedforcardclothing,andsimilarfabricsofakindusedforother technicalpurposes,includingnarrowfabricsmadeofvelvet impregnatedwithrubber,forcoveringweavingspindles(weaving beams);Boltingcloth,whetherorNotmadeup;Feltforcottontextile industries,woven;Woventextilesfelt,whetherornotimpregnatedor coated,ofakindcommonlyusedinothermachines,Cottonfabricsand articlesusedinmachineryandplant,Jutefabricsandarticlesusedin machineryorplant,Textilefabricsofmetalisedyarnofakind commonlyusedinpapermakingorothermachinery,Strainingclothof akindusedinoilpressesorthelike,includingthatofhumanhair, Papermaker'sfelt,woven,Gaskets,washers,polishingdiscsandother machinerypartsoftextilearticles
62
7319
5910
63
6603
6602
68 7020
7321
6815
7323 5911
6701
7418
61
6601
7317
Chapter/
(2)
701510
Heading/Sub- heading/Tariff item
7310or7326
S. No.
(1)
178.
172.
173.
175.
176.
167.
171.
182.
174.
168.
179.
180.
184.
177.
183.
185.
170.
169.
181.
PART-I] [PART-I
aisti
12gribsoft
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
CompostingMachines
Electricallyoperatedvehicles,includingtwoandthreewheeledelectric
Telephonesforcellularnetworksorforotherwirelessnetworks
Agricultural,horticulturalorforestrymachineryforsoilpreparationor cultivation;lawnorsports-groundrollers
Tractors(exceptroadtractorsforsemi-trailersofenginecapacitymore
Sewingmachines
Milkingmachinesanddairymachinery
Bicyclepumps
motorvehicles
animaldrawnvehicles Bloodglucosemonitoringsystem(Glucometer)andteststrips Spoons,forks,ladles,skimmers,cake-servers,fish-knives,butter-
knives,sugartongsandsimilarkitchenortableware
8437
Powerdrivenpumpsprimarilydesignedforhandlingwater,namely, centrifugalpumps(horizontalandvertical),deeptube-wellturbine pumps,submersiblepumps,axialflowandmixedflowverticalpumps
Partsandaccessoriesofbicyclesandothercycles(includingdelivery tricycles),notmotorised,of8712
Self-loadingorself-unloadingtrailersforagriculturalpurposes Handpropelledvehicles(e.g.handcarts,rickshawsandthelike);
LEDlamps
than1800cc) Bicyclesandothercycles(includingdeliverytricycles),notmotorised
Otherhandpumps
FixedSpeedDieselEnginesofpowernotexceeding15HP
PartsformanufactureofTelephonesforcellularnetworksorforother
Table,kitchenorotherhouseholdarticlesofaluminium;Utensils Kniveswithcuttingblades,serratedornot(includingpruningknives),
wirelessnetworks Two-wayradio(Walkietalkie)usedbydefence,policeand paramilitaryforcesetc.
otherthanknivesofheading8208,andbladestherefor Paperknives,Pencilsharpenersandbladestherefor
Partsofairorvacuumpumpsandcompressorsofbicyclepumps
Harvestingorthreshingmachinery,includingstraworfodderbalers; grassorhaymowers;machinesforcleaning,sortingorgradingeggs, fruitorotheragriculturalproduce,otherthanmachineryofheading
Fuelelements(cartridges),non-irradiated,fornuclearreactors
Otheragricultural,horticultural,forestry,poultry-keepingorbee- keepingmachinery,includinggerminationplantfittedwithmechanical orthermalequipment;poultryincubatorsandbrooders
8712
8714
8539
8479
87
8452
8434
8436
85
8701
8432
8517
8433
8408
8413
7615 8214
8215 8401
item 8211
871680
852560
Chapter/
(2)
87162000
84142020
84149012
84142010
Heading/Sub- heading/Tariff
90oranyother Chapter S.
212.
209.
No.
206.
207.
210.
202.
205.
203.
208.
204.
200.
211.
194.
201.
192.
199.
197.
195.
196.
198.
193.
(1)
188.
191.
187.
189.
190.
186.
1234 1235
liveTgaibaad
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Intraocularlens
Spectacles,corrective
ApparatusbasedontheuseofX-raysorofalpha,betaorgamma radiations,formedical,surgical,dentalorveterinaryuses,including radiographyorradiotherapyapparatus,X-raytubesandotherX-ray generators,hightensiongenerators,controlpanelsanddesks,screens, examinationsortreatmenttables,chairsandthelight
Hurricanelanterns,Kerosenelamp/pressurelantern,petromax,glass
chimney,andpartsthereof
Drawingandmarkingoutinstruments;Mathematicalcalculating
Productswhollymadeofquiltedtextilematerials
Contactlenses;Spectaclelenses
instruments;pantographs;Otherdrawingormarkingoutinstruments Instrumentsandappliancesusedinmedical,surgical,dentalor veterinarysciences,includingscintigraphicapparatus,otherelectro- medicalapparatusandsight-testinginstruments
Mechano-therapyappliances;massageapparatus;psychological aptitude-testingapparatus;ozonetherapy,oxygentherapy,aerosol therapy,artificialrespirationorothertherapeuticrespirationapparatus
Orthopaedicappliances,includingcrutches,surgicalbeltsandtrusses; splintsandotherfractureappliances;artificialpartsofthebody
PatentDuctusArteriousus/AtrialSeptalDefectocclusiondevice
Sportsgoodsotherthanarticlesandequipmentsforgeneralphysical exercise
Otherbreathingappliancesandgasmasks,excludingprotectivemasks havingneithermechanicalpartsnorreplaceablefilters
Coirproducts[exceptcoirmattresses]
LEDlightsorfixturesincludingLEDlamps
LED(lightemittingdiode)driverandMCPCB(MetalCorePrinted CircuitBoard)
Playingcards,chessboard,caromboardandotherboardgames,like ludo,etc.[otherthanVideogameconsolesandMachines]
Pens[otherthanFountainpens,stylographpens] Pencils(includingpropellingorslidingpencils),crayons,pastels, drawingcharcoalsandtailor'schalk
Toysliketricycles,scooters,pedalcarsetc.(includingpartsand accessoriesthereof)[otherthanelectronictoys]
Fishingrods,fishinghooks,andotherlinefishingtackle;fishlanding nets,butterflynetsandsmilarnets;decoy"birds"(otherthanthoseof heading9208)andsimilarhuntingorshootingrequisites
Combs,hair-slidesandthelike;hairpins,curlingpins,curlinggrips, hair-curlersandthelike,otherthanthoseofheading8516,andparts thereof 9002
9004
9001
9022
9018 9019
9504
9020
9404 9405
9608
9021
9507
9404
9506
9405 9503
9615
9405,
(2)
901720
94055031
9608,9609
Chapter/ Heading/Sub- heading/Tariff item
90oranyother Chapter
bewo
S. No. (1)
232.
222.
220.
218.
231.
213.
228.
230.
217.
224.
215.
226.
219.
221.
234. 216.
214.
225.
229.
223.
227.
233.
PART-I] [PART-I
on
gard
-du2gribasH
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Explanation2.-
Collectionsandcollectors'piecesofzoological,botanical, mineralogical,anatomical,historical,archaeological,paleontological, ethnographicornumismaticinterest(otherthannumismaticcoins]
Antiquesofanageexceedingonehundredyears
Originalsculpturesandstatuary,inanymaterial
Originalengravings,printsandlithographs
Paintings,drawingsandpastels,executedentirelybyhand,otherthan drawingsofheading4906andotherthanhand-paintedorhand- decoratedmanufacturedarticles;collagesandsimilardecorative plaques
LotteryrunbyStateGovernments Sanitarytowels(pads)andtampons,napkinsandnapkinlinersfor babiesandsimilararticles,ofanymaterial
OtherDrugsandmedicinesintendedforpersonaluse
Explanation1.-Forthepurposesofthisentry,valueofsupplyof lotteryundersub-section(5)ofsection15ofthePuducherryGoods andServicesTaxAct,2017shallbedeemedtobe100/112oftheface valueofticketorofthepriceasnotifiedintheOfficialGazettebythe organisingState,whicheverishigher.
9705 9706
9804
9702
9619 9701
9703
Chapter/
(2)
Heading/Sub- heading/Tariff item
artio
S. No. (1)
242.
236.
239.
240.
237.
238.
241. 235.
1236
(3)
DescriptionofGoods
boit
ScheduleIII-9%
Condensedmilk
Glycerol,crude;glycerolwatersandglycerollyes
Indiankatha
Vegetablewaxes(otherthantriglycerides),Beeswax,otherinsect waxesandspermaceti,whetherornotrefinedorcoloured
Malt,whetherornotroasted
Vegetablesapsandextracts;pecticsubstances,pectinatesandpectates; agar-agarandothermucilagesandthickeners,whetherornotmodified, derivedfromvegetableproducts.
Bidiwrapperleaves(tendu)
Allgoodsi.e.Margarine,Linoxyn 2)Organisingstatehasthesamemeaningasassignedtoitinclause(f) ofsub-rule(1)ofrule2oftheLotteries(Regulation)Rules,2010.
(1)"LotteryrunbyStateGovernments"meansalotterynotallowedto besoldinanystateotherthantheorganisingstate. (
1302
1107
01281521.sor
151710
14049050
14049010
15200000 04029110, 04029920
Chapter/ Heading/Sub- heading/Tariff item (2)
S. No. (1)
1.
5.
4.
6.
2.
7.
8.
3.
1237
gaibsol
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Degras,residuesresultingfromthetreatmentoffattysubstancesor animalorvegetablewaxes
Othersugars,includingchemicallypurelactose,maltose,glucoseand fructose,insolidform;sugarsyrupsnotcontainingaddedflavouringor colouringmatter;artificialhoney,whetherornotmixedwithnatural honey;caramel[otherthanpalmyrasugarandPalmyrajaggery]
Sugarconfectionery(excludingwhitechocolateandbubble/chewing gum)[otherthanbura,batasha]
Allgoods,includingrefinedsugarcontainingaddedflavouringor colouringmatter,sugarcubes
Allgoodsi.e.Cornflakes,bulgarwheat,preparedfoodsobtainedfrom cerealflakes[otherthanPuffedrice,commonlyknownasMuri, flattenedorbeatenrice,commonlyknownasChira,parchedrice, commonlyknownaskhoi,parchedpaddyorricecoatedwithsugaror gur,commonlyknownasMurki]
Preparationssuitableforinfantsoryoungchildren,putupforretailsale Pasta,whetherornotcookedorstuffed(withmeatorothersubstances) orotherwiseprepared,suchasspaghetti,macaroni,noodles,lasagne, gnocchi,ravioli,cannelloni;couscous,whetherornotprepared 1522
1702
1704 1901
1902 (2)
Chapter/ Heading/Sub- heading/Tariff item
1904[otherthan 19041020]
170191,170199
S. No.
(1)
14.
15.
12.
13.
11.
10.
9.
PART-I]
Mayonnaiseandsaladdressings
Sulphurrecoveredasby-productinrefiningofcrudeoil
Vinegarandsubstitutesforvinegarobtainedfromaceticacid Mixedcondimentsandmixedseasoning
Waters,includingnaturalorartificialmineralwatersandaerated waters,notcontainingaddedsugarorothersweeteningmatternor flavoured Currypaste
Ethylalcoholandotherspirits,denatured,ofanystrength
Soupsandbrothsandpreparationstherefor;homogenisedcomposite foodpreparations
Allgoodsi.eExtracts,essencesandconcentratesofteaormate,and preparationswithabasisoftheseextracts,essencesorconcentratesor withabasisofteaormate
Allgoodsi.e.Wafflesandwafersotherthancoatedwithchocolateor containingchocolate;biscuits;Pastriesandcakes[otherthanpizza bread,Wafflesandwaferscoatedwithchocolateorcontaining chocolate,papad,bread]
Icecreamandotheredibleice,whetherornotcontainingcocoa Allkindsoffoodmixesincludinginstantfoodmixes,softdrink concentrates,Sharbat,Betelnutproductknownas"Supari",Sterilized orpasteurizedmillstone,readytoeatpackagedfoodandmilk containingediblenutswithsugarorotheringredients,Diabeticfoods; [otherthanNamkeens,bhujia,mixture,chabenaandsimilaredible preparationsinreadyforconsumptionform]
2209
2207
2106
2201
2104
210120
21050000
25030010 21039030
21039040
21039010
1905[otherthan 19053211,1905 9040]
24.
22.
26.
23.
25.
27.
21.
19.
16.
20.
17.
18.
[PART-I
ged
BireTguibusd
-du?gribesH
DescriptionofGoods
LAGAZETTEDEL'ETAT
bituminousmastics,cut-backs)
Bituminousmixturesbasedonnaturalasphalt,onnaturalbitumen,on petroleumbitumen,onmineraltaroronmineraltarpitch(forexample,
Bitumenandasphalt,natural;bituminousoroilshaleandtarsands; asphaltitesandasphalticrocks
Mineralorchemicalfertilisers,potassic,whichareclearlynottobe
Nicotinepolacrilexgum Mineralorchemicalfertilisers,nitrogenous,otherthanthosewhichare
clearlynottobeusedasfertilizers
Petroleumgasesandothergaseoushydrocarbons,suchasPropane, Butanes,Ethylene,propylene,butyleneandbutadiene[Otherthan LiquefiedPropaneandButanemixture,LiquefiedPropane,Liquefied ButaneandLiquefiedPetroleumGases(LPG)forsupplytohousehold domesticconsumersortonon-domesticexemptedcategory(NDEC) customersbytheIndianOilCorporationLimited,Hindustanpetroleum CorporationLimitedorBharatPetroleumCorporationLimited]
Mineralorchemicalfertilisers,phosphatic,whichareclearlynottobe usedasfertilizers Otherslagandash,includingseaweedash(kelp);ashandresidues fromtheincinerationofmunicipalwaste
Pitchandpitchcoke,obtainedfromcoaltarorfromothermineraltars Petroleumoilsandoilsobtainedfrombituminousminerals,otherthan petroleumcrude;preparationsnotelsewherespecifiedorincluded, containingbyweight70%ormoreofpetroleumoilsorofoilsobtained frombituminousminerals,theseoilsbeingthebasicconstituentsofthe preparations;wasteoils;[otherthanAvgasandKerosenePDSand otherthanpetrol,DieselandATF,notinGST]
Petroleumcoke,petroleumbitumenandotherresiduesofpetroleum oilsorofoilsobtainedfrombituminousminerals
steel)containingmetals,arsenicortheircompounds Slag,ashandresidues(otherthanfromthemanufactureofironor
Petroleumjelly;paraffinwax,micro-crystallinepetroleumwax,slack wax,ozokerite,lignitewax,peatwax,othermineralwaxes,andsimilar productsobtainedbysynthesisorbyotherprocesses,whetherornot coloured
Allorganicchemicalsotherthangiberellicacid
Allinorganicchemicals[otherthanthosespecifiedintheSchedulefor exemptedgoodsorotherRateSchedulesforgoods]
Slag,dross(otherthangranulatedslag),scalingsandotherwastefrom themanufactureofironorsteel (3)
Oilsandotherproductsofthedistillationofhightemperaturecoaltar; similarproductsinwhichtheweightofthearomaticconstituents exceedsthatofthenon-aromaticconstituents,suchasBenzole (benzene),Toluole(toluene),Xylole(xylenes),Naphthelene
3104
30
29
28
3102 3103
2712
2715
2714
2711
2713
2621
2710
2708
2620
2707
2619
Chapter/
(2)
Heading/Sub- heading/Tariff item
916
S. No.
44.
42. (1)
40.
38.
43.
41.
34.
35.
36.
39.
37.
31.
32.
33.
28.
30.
29.
1238 1239
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Printingink,writingordrawinginkandotherinks,whetherornot concentratedorsolid(FountainpeninkandBallpenink)
Preparedpigments,preparedopacifiers,preparedcolours,vitrifiable enamels,glazes,engobes(slips),liquidlustres,andothersimilar preparationsofakindusedinceramic,enamellingorglassindustry Prepareddriers
Syntheticorganictanningsubstances;inorganictanningsubstances; tanningpreparations,whetherornotcontainingnaturaltanning substances(otherthanEnzymaticpreparationsforpre-tanning)
Syntheticorganiccolouringmatter,whetherornotchemicallydefined; preparationsasspecifiedinNote3tothisChapterbasedonsynthetic organiccolouringmatter;syntheticorganicproductsofakindusedas fluorescentbrighteningagentsorasluminophores,whetherornot chemicallydefined
Colouringmatterofvegetableoranimalorigin(includingdyeing extractsbutexcludinganimalblack),whetherornotchemically defined;preparationsasspecifiedinNote3tothisChapterbasedon colouringmatterofvegetableoranimalorigin
usedasfertilizers
Tanningextractsofvegetableorigin;tanninsandtheirsalts,ethers, estersandotherderivatives(otherthanWattleextract,quebracho extract,chestnutextract)
Pigments(includingmetallicpowdersandflakes)dispersedinnon- aqueousmedia,inliquidorpasteform,ofakindusedinthe manufactureofpaints(includingenamels);stampingfoils;dyesand othercolouringmatterputupinformsorpackingsforretailsale
Othercolouringmatter;preparationsasspecifiedinNote3tothis Chapter,otherthanthoseofheading32.03,32.04or32.05;inorganic productsofakindusedasluminophores,whetherornotchemically defined
Colourlakes;preparationsasspecifiedinNote3tothisChapterbased oncolourlakes
Mineralorchemicalfertiliserscontainingtwoorthreeofthefertilising elementsnitrogen,phosphorusandpotassium;otherfertilisers;goods ofthisChapterintabletsorsimilarformsorinpackagesofagross weightnotexceeding10kg,whichareclearlynottobeusedas fertilizers
Essentialoils(terpenelessornot),includingconcretesandabsolutes; resinoids;extractedoleoresins;concentratesofessentialoilsinfats,in fixedoils,inwaxesorthelike,obtainedbyenfleurageormaceration; terpenicby-productsofthedeterpenationofessentialoils;aqueous distillatesandaqueoussolutionsofessentialoils;suchasessentialoils ofcitrusfruit,essentialoilsotherthanthoseofcitrusfruitsuchas Eucalyptusoil,etc.,Flavouringessencesalltypes(includingthosefor 3105
3202
3207
3212
3204
3205
3215 3301
3201
3203
3206
32110000
Chapter/ Heading/Sub- heading/Tariff item (2)
S. No.
(1)
45.
46.
52.
55.
56.
50.
51.
48.
54.
47.
49.
53.
PART-I] [PART-I
-dułgaibesH
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Dentifices-Toothpaste
Artificialwaxesandpreparedwaxes
Preparationsknownas"dentalwax"oras"dentalimpression compounds",putupinsets,inpackingsforretailsaleorinplates, horseshoeshapes,sticksorsimilarforms;otherpreparationsforusein dentistry,withabasisofplaster(ofcalcinedgypsumorcalcium sulphate)
liquors),Attarsofallkindsinfixedoilbases
Kajalpencilsticks
Hairoil
Mixturesofodoriferoussubstancesandmixtures(includingalcoholic solutions)withabasisofoneormoreofthesesubstances,ofakind usedasrawmaterialsinindustry;otherpreparationsbasedon odoriferoussubstances,ofakindusedforthemanufactureof beverages;suchasSyntheticperfumerycompounds[otherthan Mentholandmentholcrystals,Peppermint(MenthaOil),Fractionated/ de-terpenatedmenthaoil(DTMO),De-mentholisedoil(DMO), Spearmintoil,Menthapiperitaoil]
Soap;organicsurface-activeproductsandpreparationsforuseassoap, intheformofbars,cakes,mouldedpiecesorshapes,whetherornot containingsoap 3302
3404
3407 Chapter/
9019
33061020
33042000
Heading/Sub- heading/Tariff item (2)
3401[except 340130]
33059011,3305
S. No.
(1)
62.
61.
63. 57.
60.
59.
58.
1240
Propellantpowders
electricdetonators
Matches(otherthanhandmadesafetymatches[36050010])
Dextrinsandothermodifiedstarches(forexample,pregelatinisedor esterifiedstarches);gluesbasedonstarches,orondextrinsorother modifiedstarches
Safetyfuses;detonatingfuses;percussionordetonatingcaps;igniters;
Gelatin(includinggelatininrectangular(includingsquare)sheets, whetherornotsurface-workedorcoloured)andgelatinderivatives; isinglass;othergluesofanimalorigin,excludingcaseingluesof heading3501
Casein,caseinatesandothercaseinderivatives;caseinglues
Albumins(includingconcentratesoftwoormorewheyproteins, containingbyweightmorethan80%wheyproteins,calculatedonthe drymatter),albuminatesandotheralbuminderivatives
Peptonesandtheirderivatives;otherproteinsubstancesandtheir derivatives,notelsewherespecifiedorincluded;hidepowder,whether ornotchromed;includingIsolatedsoyaprotein
Preparedgluesandotherpreparedadhesives,notelsewherespecified orincluded;productssuitableforuseasgluesoradhesives,putupfor retailsaleasgluesoradhesives,notexceedinganetweightof1kg Enzymes,preparedenzymes
3507
3605
3506
3601
3505
3603 3502
3504
3503
3501
72.
69.
65.
66.
70.
71.
73.
67.
68.
64.
1241
DescriptionofGoods
LAGAZETTEDEL'ETAT
includingspentanimalblack
Activatedcarbon;activatednaturalmineralproducts;animalblack,
Insecticides,rodenticides,fungicides,herbicides,anti-sprouting productsandplant-growthregulators,disinfectantsandsimilar products Picklingpreparationsformetalsurfaces;fluxesandotherauxiliary preparationsforsoldering,brazingorwelding;soldering,brazingor
Residuallyesfromthemanufactureofwoodpulp,whetherornot concentrated,desugaredorchemicallytreated,includinglignin sulphonates
Photographicplatesandfilms,exposedanddeveloped,whetherornot incorporatingsoundtrackorconsistingonlyofsoundtrack,forfeature films
sulphiteturpentineandothercrudepara-cymene;pineoilcontaining alpha-terpineolasthemainconstituent
Talloil,whetherornotrefined
Woodtar;woodtaroils;woodcreosote;woodnaphtha;vegetable pitch;brewers'pitchandsimilarpreparationsbasedonrosin,resin acidsoronvegetablepitch
Rosinandresinacids,andderivativesthereof;rosinspiritandrosin oils;rungums
Finishingagents,dyecarrierstoacceleratethedyeingorfixingof dyestuffsandotherproductsandpreparations(forexample,dressings andmordants),ofakindusedinthetextile,paper,leatherorlike industries,notelsewherespecifiedorincluded Photographicpaper,paperboardandtextiles,sensitised,unexposed Photographicplates,film,paper,paperboardandtextiles,exposedbut notdeveloped
Gum,woodorsulphateturpentineandotherterpenicoilsproducedby thedistillationorothertreatmentofconiferouswoods;crudedipentene;
Artificialgraphite;colloidalorsemi-colloidalgraphite;preparations basedongraphiteorothercarbonintheformofpastes,blocks,plates orothersemi-manufactures
(3) Photographicplatesandfilmintheflat,sensitised,unexposed,ofany materialotherthanpaper,paperboardortextiles;instantprintfilmin theflat,sensitised,unexposed,whetherornotinpacks;suchasInstant printfilm,Cinematographicfilm(otherthanforx-rayforMedicaluse) Photographicfilminrolls,sensitised,unexposed,ofanymaterialother thanpaper,paperboardortextiles;instantprintfilminrolls,sensitised, unexposed
Chemicalpreparationsforphotographicuses(otherthanvarnishes, glues,adhesivesandsimilarpreparations);unmixedproductsfor photographicuses,putupinmeasuredportionsorputupforretailsale inaformreadyforuse
3701
3704 3706
3702 3703
3802
3801
3707
3806
3810
3807
3805
3809
3808
3804
(2)
38030000
Chapter/ Heading/Sub- heading/Tariff item
S. No.
(1)
75.
74.
76.
82.
78.
86.
79.
80.
84.
85.
77.
81.
87.
88.
83.
89. PART-I] [PART-I
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Preparedbindersforfoundrymouldsorcores;chemicalproductsand preparationsofthechemicaloralliedindustries(includingthose consistingofmixturesofnaturalproducts),notelsewherespecifiedor included
Reactioninitiators,reactionacceleratorsandcatalyticpreparations,not elsewherespecifiedorincluded
Waste,paringsandscrap,ofplastics
Residualproductsofthechemicaloralliedindustries,notelsewhere specifiedorincluded;[exceptmunicipalwaste;sewagesludge;other wastesspecifiedinNote6tothisChapter.]
Chemicalelementsdopedforuseinelectronics,intheformofdiscs, wafersorsimilarforms;chemicalcompoundsdopedforusein electronics[otherthansiliconwafers]
Mixedalkylbenzenesandmixedalkylnaphthalenes,otherthanthoseof heading2707or2902
Preparedculturemediaforthedevelopmentormaintenanceofmicro- organisms(includingvirusesandthelike)orofplant,humanoranimal cells
Industrialmonocarboxylicfattyacids,acidoilsfromrefining;industrial fattyalcohols
Refractorycements,mortars,concretesandsimilarcompositions,other thanproductsofheading3801
Preparedrubberaccelerators;compoundplasticisersforrubberor plastics,notelsewherespecifiedorincluded;anti-oxidising preparationsandothercompoundstabilisersforrubberorplastics.; suchasVulcanizingagentsforrubber
rubber),notelsewherespecifiedorincluded;inprimaryforms Ionexchangersbasedonpolymersofheadings3901to3913,in primaryforms weldingpowdersandpastesconsistingofmetalandothermaterials; preparationsofakindusedascoresorcoatingsforweldingelectrodes orrods
Biodieselandmixturesthereof,notcontainingorcontaininglessthan 70%byweightofpetroleumoilsandoilsobtainedfrombituminous minerals
Allgoodsi.e.polymers;Polyacetals,otherpolyethers,epoxideresins, polycarbonates,alkydresins,polyallylesters,otherpolyesters; polyamides;Amino-resins,phenolicresinsandpolyurethanes; silicones;Petroleumresins,coumarone-indeneresins,polyterpenes, polysulphides,polysulphonesandotherproductsspecifiedinNote3to thisChapter,notelsewherespecifiedorincluded;Celluloseandits chemicalderivatives,notelsewherespecifiedorincluded;Natural polymers(forexample,alginicacid)andmodifiednaturalpolymers (forexample,hardenedproteins,chemicalderivativesofnatural
3824
3826
3825
3914 3915 3812
3821 3823
3816
3815
3818
3817
Chapter/
(2)
3901to3913
Heading/Sub- heading/Tariff item
S. No. (1)
102.
100.
101.
95.
98.
99.
92.
93.
94.
97.
96.
91.
90.
1242 1243
gnibnai
meli
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Syntheticrubberandfacticederivedfromoils,inprimaryformsorin
Builder'swaresofplastics,notelsewherespecified
Tableware,kitchenware,otherhouseholdarticlesandhygienicortoilet articles,ofplastics
Tubes,pipesandhoses,andfittingstherefor,ofplastics
Otherplates,sheets,film,foilandstrip,ofplastics
Otherplates,sheets,film,foilandstrip,ofplastics,non-cellularandnot reinforced,laminated,supportedorsimilarlycombinedwithother materials
PVCBeltConveyor,PlasticTarpaulin Monofilamentofwhichanycross-sectionaldimensionexceeds1mm, rods,sticksandprofileshapes,whetherornotsurface-workedbutnot otherwiseworked,ofplastics
Articlesfortheconveyanceorpackingofgoods,ofplastics;stoppers, lids,capsandotherclosures,ofplastics
plates,sheetsorstrip;mixturesofanyproductofheading4001with anyproductofthisheading,inprimaryformsorinplates,sheetsor strip;suchasLatex,styrenebutadienerubber,butadienerubber(BR), Isobutene-isoprene(butyl)rubber(IIR),Ethylene-propylene-Non-
Self-adhesiveplates,sheets,film,foil,tape,stripandotherflatshapes, ofplastics,whetherornotinrolls
3916
3926
3925
3920
4002
3921
3917
3919
3924
3923
(2)
Chapter/ Heading/Sub- heading/Tariff item
S. No.
106.
105.
108.
109.
110.
112.
104.
111. (1) 103.
107.
to
PART-I]
Vulcanisedrubberthreadandcord,otherthanlatexrubberthread
conjugateddienerubber(EPDM)
powdersandgranulesobtainedtherefrom Compoundedrubber,unvulcanised,inprimaryformsorinplates, sheetsorstrip
Plates,sheets,strip,rodsandprofileshapes,ofvulcanisedrubberother
Tubes,pipesandhoses,ofvulcanisedrubberotherthanhardrubber,
Reclaimedrubberinprimaryformsorinplates,sheetsorstrip Waste,paringsandscrapofrubber(otherthanhardrubber)and
thanhardrubber
RearTractortyresandreartractortyretubes
withorwithouttheirfittings(forexample,joints,elbows,flanges) Conveyorortransmissionbeltsorbelting,ofvulcanisedrubber
Articlesofapparelandclothingaccessories(includinggloves,mittens andmitts),forallpurposes,ofvulcanisedrubberotherthanhardrubber [otherthanSurgicalgloves]
Hygienicorpharmaceuticalarticles(includingteats),ofvulcanised rubberotherthanhardrubber,withorwithoutfittingsofhardrubber; suchasHotwaterbottles,Icebags[otherthanSheathcontraceptives, Rubbercontraceptives,male(condoms),Rubbercontraceptives,female (diaphragms),suchascervicalcaps] Otherforms(forexample,rods,tubesandprofileshapes)andarticles (forexample,discsandrings),ofunvulcanisedrubber
4011
4014
4009 4010
4015 4005
4008
4007
4004
4006
4003
122.
123.
118.
120.
121.
117.
115.
116.
119.
114.
113.
[PART-I
on
stqed
NizeTguibeod
-duegaibash
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Artificialfurandarticlesthereof
Handbagsofothermaterialsexcludingwickerworkorbasketwork
Woodsawnorchipped
Woodintherough Schoolsatchelsandbagsotherthanofleatherorcompositionleather
Toiletcases
Vanitybags
Tannedordressedfurskins(includingheads,tails,pawsandother piecesorcuttings),unassembled,orassembled(withouttheadditionof othermaterials)otherthanthoseofheading4303
4101,4102or4103.
Handbagsandshoppingbags,ofcotton
Handbagsandshoppingbags,ofjute
Handbagsandshoppingbags,ofartificialplasticmaterial
Rawfurskins(includingheads,tails,pawsandotherpiecesorcuttings, suitableforfurriers'use),otherthanrawhidesandskinsofheading
Sheetsforveneering(includingthoseobtainedbyslicinglaminated wood),forplywoodorforsimilarlaminatedwoodandotherwood, sawnlengthwise,slicedorpeeled,whetherornotplaned,sanded, splicedorend-jointed,ofathicknessnotexceeding6mm[otherthan formatchsplints]
4304 4408
4302 100g
4407
4403 4202
4301
(2)
Chapter/
42022910
42022210
42022220
42021210
42022230
42022240
Heading/Sub- heading/Tariff item
S. No.
134.
136. (1)
135.
132.
127.
133.
128.
131.
126.
125.
129.
130.
124.
1244
2004
Agglomeratedcork(withorwithoutabindingsubstance)andarticles
TablewareandKitchenwareofwood
Vegetableparchment,tracingpapersandotherglazedtransparentor Bambooflooringtiles
bottom
sheets
Naturalcork,debackedorroughlysquared,orinrectangular(including square)blocks,plates,sheetsorstrip(includingsharp-edgedblanksfor
Wastecork;crushed,granulatedorgroundcork
Toiletorfacialtissuestock,towelornapkinstockandsimilarpaperof
Wood(includingstripsandfriezesforparquetflooring,notassembled) continuouslyshaped(tongued,grooved,rebated,chamfered,v-jointed, beaded,moulded,roundedorthelike)alonganyofitsedgesorfaces, whetherornotplaned,sandedorend-jointed
corksorstoppers) ArticlesofnaturalcorksuchasCorksandStoppers,Shuttlecockcork
Resinbondedbamboomatboard,withorwithoutveneerinbetween
ofagglomeratedcork
akindusedforhouseholdorsanitarypurposes,cellulosewaddingand websofcellulosefibres,whetherornotcreped,crinkled,embossed, perforated,surface-coloured,surface-decoratedorprinted,inrollsor
onto
4806 4419
4504 4803
4502 4503
4409
4501
aribuloni) 44orany Chapter
44orany Chapter
145.
146.
142.
144.
141.
138.
139.
143.
137.
140.
1245
(3)
DescriptionofGoodsand
LAGAZETTEDEL'ETAT
translucentpapers,inrollsorsheets(otherthangreaseproofpaper, glassinepaper)
Cigarettepaper,whetherornotcuttosizeorintheformofbookletsor tubes
Paperorpaperboardlabelsofallkinds,whetherornotprinted Bobbins,spools,copsandsimilarsupportsofpaperpulp,paperor paperboard(whetherornotperforatedorhardened)
Filterblocks,slabsandplates,ofpaperpulp
Toiletpaperandsimilarpaper,cellulosewaddingorwebsofcellulose fibres,ofakindusedforhouseholdorsanitarypurposes,inrollsofa widthnotexceeding36cm,orcuttosizeorshape;handkerchiefs, cleansingtissues,towels,tablecloths,serviettes,napkinsforbabies, tampons,bedsheetsandsimilarhousehold,sanitaryorhospitalarticles, articlesofapparelandclothingaccessories,orpaperpulp,paper, cellulosewaddingorwebsofcellulosefibres
Otherpaper,paperboard,cellulosewaddingandwebsofcellulose fibres,cuttosizeorshape;otherarticlesofpaperpulp,paper, paperboard,cellulosewaddingorwebsofcellulosefibres[otherthan paperpulpmouldedtrays,Braillepaper]
Envelopes,lettercards,plainpostcardsandcorrespondencecards,of paperorpaperboard;[otherthanboxes,pouches,walletsandwriting compendiums,ofpaperorpaperboard,containinganassortmentof paperstationeryincludingwritingblocks]
Sewingthreadofmanmadefilaments,whetherornotputupforretail sale Paper,paperboard,cellulosewaddingandwebsofcellulosefibres, coated,impregnated,covered,surface-coloured,surface-decoratedor printed,inrollsorrectangular(includingsquare)sheets,ofanysize, otherthangoodsofthekinddescribedinheading4803,4809or4810
Allsyntheticfilamentyarnsuchasnylon,polyester,acrylic,etc. Allartificialfilamentyarnsuchasviscoserayon,Cuprammonium,etc.
[Otherthanasepticpackagingpaper]
Carbonpaper,self-copypaperandothercopyingortransferpapers (includingcoatedorimpregnatedpaperforduplicatorstencilsoroffset plates),whetherornotprinted,inrollsorsheets
Registers,accountbooks,orderbooks,receiptbooks,letterpads, memorandumpads,diariesandsimilararticles,blotting-pads,binders (loose-leaforother),folders,filecovers,manifoldbusinessforms, interleavedcarbonsetsandotherarticlesofstationary,ofpaperor paperboard;andbookcovers,ofpaperorpaperboard[otherthannote booksandexercisebooks]
Carbonpaper,self-copypaperandothercopyingortransferpapers (otherthanthoseofheading4809),duplicatorstencilsandoffsetplates, ofpaper,whetherornotputupinboxes
4822 4823
4821
5401
4818
4809
4812 4816
4820
4817
4811
4813
(2)
Chapter/ Heading/Sub- heading/Tariff item
5402,5404,5406
5403,5405,5406 [Except480620 00,48064010]
[Except481730]
S. No. (1)
152.
155. 156.
158.
159. 160.
154.
151.
147.
157.
148.
149.
153.
150.
PART-I] [PART-I
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Syntheticorartificialfilamenttow
Footwearwithoutersolesofrubber,plastics,leatherorcomposition
Syntheticorartificialstaplefibres
Sewingthreadofmanmadestaplefibres
leatheranduppersoftextilematerials
Footwearwithoutersolesofrubber,plastics,leatherorcomposition leatheranduppersofleather
Otherfootwear
Otherheadgear,whetherornotlinedortrimmed
Wasteofmanmadefibres
felt
Head-bands,linings,covers,hatfoundations,hatframes,peaksand chinstraps,forheadgear
Slagwool,rockwoolandsimilarmineralwools;exfoliated vermiculite,expandedclays,foamedslagandsimilarexpandedmineral materials;mixturesandarticlesofheat-insulating,sound-insulatingor sound-absorbingmineralmaterials,otherthanthoseofheading6811or Yarnofmanmadestaplefibres
Partsoffootwear(includingupperswhetherornotattachedtosoles otherthanoutersoles);removablein-soles,heelcushionsandsimilar articles;gaiters,leggingsandsimilararticles,andpartsthereof
neitherblockedtoshape,norwithmadebrims,norlined,nortrimmed Hatsandotherheadgear,plaitedormadebyassemblingstripsofany material,whetherornotlinedortrimmed
Naturalorartificialabrasivepowderorgrain,onabaseoftextile material,ofpaper,ofpaperboardorofothermaterials,whetherornot cuttoshapeorsewnorotherwisemadeup
Hat-shapes,plaitedormadebyassemblingstripsofanymaterial,
Hatsandotherheadgear,knittedorcrocheted,ormadeupfromlace, feltorothertextilefabric,inthepiece(butnotinstrips),whetherornot linedortrimmed;hair-netsofanymaterial,whetherornotlinedor trimmed
Hat-forms,hatbodiesandhoodsoffelt,neitherblockedtoshapenor withmadebrims;plateauxandmanchons(includingslitmanchons),of
Millstones,grindstones,grindingwheelsandthelike,without frameworks,forgrinding,sharpening,polishing,trueingorcutting, handsharpeningorpolishingstones,andpartsthereof,ofnaturalstone, ofagglomeratednllaturalorartificialabrasives,orofceramics,withor withoutpartsofothermaterials Waterprooffootwearwithoutersolesanduppersofrubberorof plastics,theuppersofwhichareneitherfixedtothesolenorassembled bystitching,riveting,nailing,screwing,pluggingorsimilarprocesses Otherfootwearwithoutersolesanduppersofrubberorplastics
6806
6804
6805
6502
6505
6506
6507
6405
6402 6404 6406 6501
5505
6403
6401
5508
(2)
65040000
5501,5502
5503,5504, 5506,5507
Chapter/ Heading/Sub- heading/Tariff item
5509,5510,5511
muinon
179.
180. S. No.
178.
176.
172.
175.
177.
171.
173.
174.
169.
(1)
170.
166.
167.
168.
165.
162.
164.
161.
163.
1246 1247
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Tableware,kitchenware,otherhouseholdarticlesandtoiletarticles,of
porcelainorchina
Articlesofasbestos-cement,ofcellulosefibre-cementorthelike
Refractorybricks,blocks,tilesandsimilarrefractoryceramic constructionalgoods,otherthanthoseofsiliceousfossilmealsor similarsiliceousearths
earths
Carboys,bottles,flasks,jars,pots,phials,ampoulesandother containers,ofglass,ofakindusedfortheconveyanceorpackingof goods;preservingjarsofglass;stoppers,lidsandotherclosures,of glass
6812orchapter69
Culletandotherwasteandscrapofglass;glassinthemass Glassinballs(otherthanmicrospheresofheading70.18),rodsor tubes,unworked
Otherrefractoryceramicgoods(forexample,retorts,crucibles, muffles,nozzles,plugs,supports,cupels,tubes,pipes,sheathsand rods),otherthanthoseofsiliceousfossilmealsorofsimilarsiliceous
Ceramictableware,kitchenware,otherhouseholdarticlesandtoilet articles,otherthanofporcelainorchina[otherthanEarthenpotand claylamps]
SaltGlazedStoneWarePipes
PrecastConcretePipes
7002
7001 7010 6810 6902
6811
6906 6912
6903
6911
(2)
Chapter/ Heading/Sub- heading/Tariff item
S. No. (1)
188.
190.
186.
181.
182.
184.
185.
189.
187.
183.
PART-I]
Laboratory,hygienicorpharmaceuticalglassware,whetherornot graduatedorcalibrated
Ferro-alloys Clockorwatchglassesandsimilarglasses,glassesfornon-corrective spectacles,curved,bent,hollowedorthelike,notopticallyworked; hollowglassspheresandtheirsegments,forthemanufactureofsuch glasses
Glasswareofakindusedfortable,kitchen,toilet,office,indoor decorationorsimilarpurposes(otherthanthatofheading7010or 7018)
notexceeding1mmindiameter Glassfibres(includingglasswool)andarticlesthereof(forexample, yarn,wovenfabrics)
Pigironandspiegeleiseninpigs,blocksorotherprimaryforms
Imitationpearls,imitationpreciousorsemi-preciousstonesandsimilar glasssmallwares,andarticlesthereofotherthanimitationjewellery; glasseyesotherthanprostheticarticles;statuettesandotherornaments oflamp-workedglass,otherthanimitaionjewelery;glassmicrosphers
Ferrousproductsobtainedbydirectreductionofironoreandother spongyferrousproducts,inlumps,pelletsorsimilarforms;ironhaving aminimumpuritybyweightof99.94%,inlumps,pelletsorsimilar
7203
7202
7019 7201 7015
7017 7018
7013
195.
198.
196.
194.
192.
197.
193.
191.
[PART-I
-dogaibasi
(3)
DescriptionofGoodsd
LAGAZETTEDEL'ETAT
productsofotheralloysteel
Stainlesssteeliningotsorotherprimaryforms;semi-finishedproducts
Granulesandpowders,ofpigiron,spiegeleisen,ironorsteel
Ferrouswasteandscrap;remeltingscrapingotsofironorsteel
Angles,shapesandsectionsofironornon-alloysteel
forms
Otheralloysteeliningotsorotherprimaryforms;semi-finished
Semi-finishedproductsofironornon-alloysteel
Wireofstainlesssteel
Wireofironornon-alloysteel
ironofheading7203)
Ironandnon-alloysteeliningotsorotherprimaryforms(excluding
ofstainlesssteel
Allbarsandrods,ofstainlesssteel
Allflat-rolledproductsofotheralloysteel
Allflat-rolledproductsofironornon-alloysteel
Allflat-rolledproductsofstainlesssteel
Allbarsandrods,ofironornon-alloysteel
7224
7223
7218
7205
7217
item
7207 7216
7204 7206
Chapter/
(2)
7225,7226
7221,7222
7219,7220
7213to7215
7208to7212
Heading/Sub- heading/Tariff
S. No.
212. (1)
204.
205.
202.
201.
207.
203.
209.
210.
211.
206.
208.
200.
199.
1248
bedplates,tiesandothermaterialspecializedforjointingorfixingrails
Tubes,pipesandhollowprofiles,ofcastiron
Othertubesandpipes(forexample,welded,rivetedorsimilarly closed),havingcircularcrosssections,theexternaldiameterofwhich exceeds406.4mm,ofironorsteel
Othertubes,pipesandhollowprofiles(forexample,openseamor welded,rivetedorsimilarlyclosed),ofironorsteel
Tubeorpipefittings(forexample,couplings,elbows,sleeves),ofiron Railwayortramwaytrackconstructionmaterialofironorsteel,the following:rails,check-railsandrackrails,switchblades,crossing frogs,pointrodsandothercrossingpieces,sleepers(cross-ties),fish- plates,chairs,chairwedges,soleplates(baseplates),railclips
Wireofotheralloysteel
Tubes,pipesandhollowprofiles,seamless,ofiron(otherthancast iron)orsteel
orsteel Allbarsandrodsofotheralloysteel.
Sheetpilingofironorsteel,whetherornotdrilled,punchedormade fromassembledelements;weldedangles,shapesandsections,ofiron orsteel
Structures(excludingprefabricatedbuildingsofheading94.06)and partsofstructures(forexample,bridgesandbridgesections, lock-gates,towers,latticemasts,roofs,roofingframe-works,doors ☐☐andwindowsandtheirframesandthresholdsfordoors,andshutters, balustrades,pillars,andcolumns),ofironorsteel;plates,rods,angles, shapes,section,tubesandthelike,preparedforusingstructures,ofiron
7307
7306
7305
7302
7308 7229
7304
7303
7301
7227,7228
222.
217.
220.
221.
218.
219.
216.
215.
213.
214.
1249
gaibesli
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Anchors,grapnelsandpartsthereof,ofironorsteel
copper
Springsandleavesforsprings,ofironandsteel
machinerybelts,Braincovers,plates,andframesforsewages,wateror similarsystem,Enamelledironware(excludingutensil&signboard), Tanks,casks,drums,cans,boxesandsimilarcontainers,forany material(otherthancompressedorliquefiedgas),ofironorsteel,ofa capacitynotexceeding3001,whetherornotlinedorheat-insulated,but
Othercastarticlesofironorsteel;suchasGrindingballsandsimilar articlesformills,Ruddersforshipsorboats,Draincovers,Platesand framesforsewagewaterorsimilarsystem
Otherarticlesofironandsteel,forgedorstamped,butnotfurther worked;suchasGrindingballsandsimilararticlesformills,articles
LPGstoves
Chainandpartsthereof,ofironorsteelfallingunder731520,731581,
7315,82,731589,731590
Cloth(includingendlessbands),grill,nettingandfencing,ofironor steelwire;expandedmetalofironorsteel
Nails,tacks,drawingpins,corrugatednails,staples(otherthanthoseof heading8305)andsimilararticles,ofironorsteel,whetherornotwith headsofothermaterial,butexcludingsucharticleswithheadsof
Ironorsteelwool;potscourersandscouringorpolishingpads,gloves andthelike,ofironorsteel
Reservoirs,tanks,vatsandsimilarcontainersforanymaterial(other thancompressedorliquefiedgas),ofironorsteel,ofacapacity exceeding3001,whetherornotlinedorheat-insulated,butnotfitted withmechanicalorthermalequipment
Sewingneedles,knittingneedles,bodkins,crochethooks,embroidery stilettosandsimilararticles,foruseinthehand,ofironorsteel;safety pinsandotherpinsofironorsteel,notelsewherespecifiedorincluded
Screws,bolts,nuts,coachscrews,screwhooks,rivets,cotters,cotter- pins,washers(includingspringwashers)andsimilararticles,ofironor steel
Barbedwireofironorsteel;twistedhooporsingleflatwire,barbedor not,andlooselytwisteddoublewire,ofakindusedforfencing,ofiron orsteel
forautomobilesandEarthmovingimplements,articlesofironorsteel Wire,Tyrebeadwireringsintendedforuseinthemanufactureoftyres forcyclesandcycle-rickshaws,Beltlacingofsteel,Beltfastenersfor notfittedwithmechanicalorthermalequipment
Containersforcompressedorliquefiedgas,ofironorsteel Strandedwire,ropes,cables,plaitedbands,slingsandthelike,ofiron orsteel,notelectricallyinsulated
orsteel[otherthantransmissiontowers]
7326
7320
7325
7314
7319
7316
7321
7323
7315
7309
7317
7310
7312
7311
7318
7313
(2)
Chapter/ Heading/Sub- heading/Tariff item
S. No. (1)
236.
226.
238.
234.
230.
232.
237.
231.
229.
224.
227.
228.
233.
235.
225.
223.
PART-I] [PART-I
ged
(3)
DescriptionofGoods,
LAGAZETTEDEL'ETAT
Manufacturesofstainlesssteel(excludingutensils),Articlesofclad
Strandedwiresandcables
Copperwire
Copperwasteandscrap
Copperfoils
Refinedcopperandcopperalloys,unwrought
Coppermattes;cementcopper(precipitatedcopper) Unrefinedcopper;copperanodesforelectrolyticrefining
Copperpowdersandflakes
Copperbars,rodsandprofiles
Coppertubesandpipes
Masteralloysofcopper
Coppertubeorpipefittings(forexample,couplings,elbows,sleeves)
Copperplates,sheetsandstrip,ofathicknessexceeding0.12.5mm
metal
1onoitgitses
Nails,tacks,drawingpins,staples(otherthanthoseofheading83.05) andsimilararticles,ofcopperorofironorsteelwithheadsofcopper; screws,bolts,nuts,screwhooks,rivets,cotters,cotter-pins,washers (includingspringwashers)andsimilararticles,ofcopper
7405
7402
7403
7412
7406
7410
7415
7409
7404
7413
7408
7401
7407
7411 Chapter/
(2)
Heading/Sub- heading/Tariff item
S. No.
(1)
252.
242.
251.
241.
244.
247.
248.
249.
245.
243.
240.
239.
246.
250. 1250
Aluminiumwire
Aluminiumwasteandscrap
Aluminiumtubesandpipes
Aluminiumpowdersandflakes
Aluminiumalloys;suchasIngots,Billets,Wire-bars,Wire-rods
Aluminiumbars,rodsandprofiles
Aluminiumtubeorpipefittings(forexample,couplings,elbows,
Aluminiumplates,sheetsandstrip,ofathicknessexceeding0.2mm
Unwroughtnickel
sleeves) elbows,sleeves)
Nickelbars,rods,profilesandwire
Nickelplates,sheets,stripandfoil
Nickelwasteandscrap
nickelmetallurgy
Aluminiumstructures(excludingprefabricatedbuildingsofheading 94.06anddoors,windowsandtheirframesandthresholdsfordoors Nickelpowdersandflakes
Nickeltubes,pipesandtubeorpipefittings(forexample,couplings,
Nickelmattes,nickeloxidesintersandotherintermediateproductsof
Otherarticlesofnickel
Metalcastings
Aluminiumfoil(whetherornotprintedorbackedwithpaper, paperboard,plasticsorsimilarbackingmaterials)ofathickness (excludinganybacking)notexceeding0.2mm
7605 7607
7604
7502
7602
7606
7610 7505
7603
7506
7507
7609
7508
7503
7601
7504
7501
7608 74199100
[Except761010
262.
264.
261.
258.
266.
254.
270.
268.
263.
260.
253.
269.
267.
265.
256.
257.
271. 259.
255.
1251
(3)
DescriptionofGoodsbrand
4 LAGAZETTEDEL'ETAT
Aluminiumcontainersforcompressedorliquefiedgas
Aluminiumcasks,drums,cans,boxes,etc.
Unwroughttin
Unwroughtlead
Unwroughtzinc
Strandedwiresandcables
articlesthereof,includingwasteandscrap Cermetsandarticlesthereof,includingwasteandscrap
Otherarticlesofaluminium
Otherarticlesoftin
Otherarticlesofzincincludingsanitaryfixtures
Otherbasemetals,namely,Tungsten,Molybdenum,Tantalum, Magnesium,Cobaltmattes,andotherintermediateproductsofcobalt metallurgy,Bismuth,Cadmium,Titanium,Zirconium,Antimony, Manganese,Beryllium,chromium,germanium,vanadium,gallium, hafnium,indium,niobium(columbium),rheniumandthallium,and
Handsaws;bladesforsawsofallkinds(includingslitting,slottingor toothlesssawblades)
Otherarticlesoflead(includingsanitaryfixturesandIndianleadseals)
under76101000)andpartsofstructures(forexample,bridgesand bridge-sections,towers,latticemasts,roofs,roofingframeworks, balustrades,pillarsandcolumns);aluminiumplates.rods,profiles, tubesandthelike,preparedforuseinstructures
Leadwasteandscrap
Hand-operatedspannersandwrenches(includingtorquemeter wrenchesbutnotincludingtapwrenches);interchangeablespanner sockets,withorwithouthandles
Zincplates,sheets,stripandfoil
Leadplates,sheets,stripandfoil;leadpowdersandflakes
Zincdust,powdersandflakes
Zincbars,rods,profilesandwire
Zincwasteandscrap
Files,rasps,pliers(includingcuttingpliers),pincers,tweezers,metal cuttingshears,pipe-cutters,boltcroppers,perforatingpunchesand similarhandtools
Aluminiumreservoirs,tanks,vatsandsimilarcontainers,forany material(otherthancompressedorliquefiedgas),ofacapacity exceeding3001,whetherornotlinedorheat-insulated,butnotfitted withmechanicalorthermalequipment
Tinwasteandscrap
Tinbars,rods,profilesandwire
Handtools(includingglaziers'diamonds),notelsewherespecifiedor ☐included;blowlamps;vices,clampsandthelike,otherthanaccessories forandpartsof,machine-toolsorwater-jetcuttingmachines;anvils;
7612 7614
8202
8205 7616 7804
7806
8204
7902
8203
7613
7904
7905
8113
7802
7907
8001 8003
8007
7901
7801
8002
7611
7903
00]
(2)
8101to8112
Chapter/ Heading/Sub- heading/Tariff item
S. No.
292.
(1)
295.
293.
272.
276.
284.
289.
296. 275.
287.
285.
290.
274.
283.
277.
281.
286.
291.
294.
278.
279.
280.
288.
273.
b282.
70
PART-I] [PART-I
gaibsH
mati
(3)
DescriptionofGoodssigado
LAGAZETTEDEL'ETAT
portableforges;handorpedal-operatedgrindingwheelswith frameworks
Knivesandcuttingblades,formachinesorformechanicalappliances
retailsale
Padlocksandlocks(key,combinationorelectricallyoperated),ofbase metal;claspsandframeswithclasps,incorporatinglocks,ofbase metal;keysforanyoftheforegoingarticles,ofbasemetal
Toolsoftwoormoreoftheheadings8202to8205,putupinsetsfor
Plates,sticks,tipsandthelikefortools,unmounted,ofcermets Hand-operatedmechanicalappliances, weighing10kgorless,usedin
thepreparation,conditioningorservingoffoodordrink Scissors,tailors'shearsandsimilarshears,andbladestherefor
Interchangeabletoolsforhandtools,whetherornotpower-operated,or formachine-tools(forexample,forpressing,stamping,punching, tapping,threading,drilling,boring,broaching,milling,turningor screwdriving),includingdiesfordrawingorextrudingmetal,androck drillingorearthboringtools
PP
8209
8306
8301
8206 8207
8208
(2)
82130000
82100000 Chapter/ Heading/Sub- heading/Tariff item
S. No. (1)
304.
301.
302.
303.
298.
299.
300.
297.
1252
Producergasorwatergasgenerators,withorwithouttheirpurifiers; acetylenegasgeneratorsandsimilarwaterprocessgasgenerators,with
Auxiliaryplantforusewithboilersofheading8402or8403(for example,economisers,super-heaters,sootremovers,gasrecoverers); condensersforsteamorothervapourpowerunits Flexibletubingofbasemetal,withorwithoutfittings
Centralheatingboilersotherthanthoseofheading8402
Nuclearreactors;machineryandapparatusforisotopesseparation
Steamorothervapourgeneratingboilers(otherthancentralheatinghot waterboilerscapablealsoofproducinglowpressuresteam);super- heatedwaterboilers
Stoppers,capsandlids(includingcrowncorks,screwcapsandpouring stoppers),capsulesforbottles,threadedbungs,bungcovers,sealsand otherpackingaccessories,ofbasemetal
Clasps,frameswithclasps,buckles,buckle-clasps,hooks,eyes,eyelets andthelike,ofbasemetal,ofakindusedforclothingorclothing accessories,footwear,jewellery,wristwatches,books,awnings,leather goods,travelgoodsorsaddleryorforothermadeuparticles;tubularor bifurcatedrivets,ofbasemetal;beadsandspangles,ofbasemetal
forsoldering,brazing,weldingordepositionofmetalorofmetal carbides;wireandrods,ofagglomeratedbasemetalpowder,usedfor metalspraying
Bells,gongsandthelike,non-electric,ofbasemetal;statuettesand otherornaments,ofbasemetal;photograph,pictureorsimilarframes, ofbasemetal;mirrorsofbasemetal
Wire,rods,tubes,plates,electrodesandsimilarproducts,ofbasemetal orofmetalcarbides,coatedorcoredwithfluxmaterial,ofakindused
8405
8402 8404
8403
8401
8309 8311
8307
8308
312.
311.
313.
308.
310.
307.
309.
306.
305.
1253
-dugnibesH
(3)
DescriptionofGoodstorged
LAGAZETTEDEL'ETAT
Centrifuges,includingcentrifugaldryers;filteringorpurifying machineryandapparatus,forliquidsorgases Hydraulicturbines,waterwheels,andregulatorstherefor
Industrialorlaboratoryfurnacesandovens,includingincinerators,
Furnaceburnersforliquidfuel,forpulverisedsolidfuelorforgas; mechanicalstokers,includingtheirmechanicalgrates,mechanicalash dischargersandsimilarappliances
Steamturbinesandothervapourturbines
Turbo-jets,turbo-propellersandothergasturbines-turbo-jets
Otherenginesandmotors(Reactionenginesotherthanturbojets, Hydraulicpowerenginesandmotors,Pneumaticpowerenginesand motors,other,parts)[otherthanwindturbineorengine]
non-electric
Medical,surgicalorlaboratorysterilisers Calenderingorotherrollingmachines,otherthanformetalsorglass, andcylinderstherefor
Machineryforcleaningordryingbottlesorothercontainers;machinery forfilling,closing,sealingorlabellingbottles,cans,boxes,bagsor orwithouttheirpurifiers
8410 8412
8420 8406
8416
8421
8417
8411
(2)
841920
Chapter/ Heading/Sub- heading/Tariff item
vegetablefatsoroils Machineryformakingpulpoffibrouscellulosicmaterialorformaking
Machinery,notspecifiedorincludedelsewhereinthisChapter,forthe industrialpreparationormanufactureoffoodordrink,otherthan machineryfortheextractionorpreparationofanimalorfixed Mechanicalappliances(whetherornothand-operated)forprojecting, dispersingorsprayingliquidsorpowders;spraygunsandsimilar appliances;steamorsandblastingmachinesandsimilarjetprojecting machines[otherthanfireextinguishers,whetherornotcharged]
Weighingmachinery(excludingbalancesofasensitivityof5 centigramsorbetter),includingweightoperatedcountingorchecking machines;weighingmachineweightsofallkinds[otherthanelectricor electronicweighingmachinery]
Ship'sderricks;cranesincludingcablecranes;mobileliftingframes, straddlecarriersandworkstrucksfittedwithacrane
Presses,crushersandsimilarmachineryusedinthemanufactureof wine,cider,fruitjuicesorsimilarbeverages
Pulleytackleandhoistsotherthanskiphoists;winchesandcapstans; jacks Partssuitableforusesolelyorprincipallywiththemachineryof headings8425to8430
othercontainers;machineryforcapsulingbottles,jars,tubesand similarcontainers;otherpackingorwrappingmachinery(including heat-shrinkwrappingmachinery);machineryforaeratingbeverages [otherthandishwashingmachines]
8438
8439
8426
8425
8431 8435
8423
8424
84222000,8422
3000,842240
00,852290
[otherthan8422
1100,842219
00]
S. No. (1)
322.
323.
318.
320.
321.
315.
317.
314.
316.
319.
PART-I]
331.
326.
328.
327.
330.
325.
329.
324.
[PART-I
gaibesH
NitaTguibasf
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Machinery,apparatusandequipment(otherthanthemachinesof headings8456to8465)forpreparingormakingplates,printing components;plates,cylindersandlithographicstones,preparedfor printingpurposes(forexample,planed,grainedorpolished)
Othermachineryformakinguppaperpulp,paperorpaperboard, includingcuttingmachinesofallkinds
Book-bindingmachinery,includingbook-sewingmachines
orfinishingpaperorpaperboard
Printingmachineryusedforprintingbymeansofplates,cylindersand otherprintingcomponentsofheading84.42;Printers[otherthan machineswhichperformtwoormoreofthefunctionsofprinting, copyingorfacsimiletransmission]capableofconnectingtoan automaticdataprocessingmachineortoanetworkprinters[otherthan copyingmachines,facsimilemachines];partsandaccessoriesthereof [otherthaninkcartridgeswithorwithoutprintheadassemblyandink
8442
8440
8443
8441
(2)
Chapter/ Heading/Sub- heading/Tariff item
S. No.
879
(1)
334.
335.
332.
333.
1254
materials
Machinesforextruding,drawing,texturingorcuttingman-madetextile
Weavingmachines(looms)
Knittingmachines,stitch-bondingmachinesandmachinesformaking gimpedyarn,tulle,lace,embroidery,trimmings,braidornetand machinesfortufting
8447
Machinery(otherthanmachinesofheading8450)forwashing, cleaning,wringing,drying,ironing,pressing(includingfusingpresses), bleaching,dyeing,dressing,finishing,coatingorimpregnatingtextile yarns,fabricsormadeuptextilearticlesandmachinesforapplyingthe pastetothebasefabricorothersupportusedinthemanufactureof floorcoveringsuchaslinoleum;machinesforreeling,unreeling, folding,cuttingorpinkingtextilefabrics spraynozzle]
Machineryforthemanufactureorfinishingoffeltornonwovensinthe pieceorinshapes,includingmachineryformakingfelthats;blocksfor makinghats
Auxiliarymachineryforusewithmachinesofheading84.44,84.45, 84.46or84.47(forexample,dobbies,Jacquards,automaticstop motions,shuttlechangingmechanisms);partsandaccessoriessuitable forusesolelyorprincipallywiththemachinesofthisheadingorof heading8444,8445,8446or8447(forexample,spindlesandspindles flyers,cardclothing,combs,extrudingnipples,shuttles,healdsand healdframes,hosieryneedles)
Machinesforpreparingtextilefibres;spinning,doublingortwisting machinesandothermachineryforproducingtextileyarns;textile reelingorwinding(includingweft-winding)machinesandmachines forpreparingtextileyarnsforuseonthemachinesofheading8446or
8449 8451 8446
8447 8448
8445
8444
342.
341.
339.
340.
338.
337.
336.
1255
2
DescriptionofGoods
LAGAZETTEDEL'ETAT
Machine-tools(includingpresses)forworkingmetalbyforging, hammeringordie-stamping;machine-tools(includingpresses)for workingmetalbybending,folding,straightening,flattening,shearing, punchingornotching;pressesforworkingmetalormetalcarbides,not specifiedabove
Machine-tools(includingmachinesfornailing,stapling,glueingor otherwiseassembling)forworkingwood,cork,bone,hardrubber,hard plasticsorsimilarhardmaterials
Metal-rollingmillsandrollstherefor
Lathes(includingturningcentres)forremovingmetal
Machine-toolsfordeburring,sharpening,grinding,honing,lapping, polishingorotherwisefinishingmetal,orcermetsbymeansofgrinding stones,abrasivesorpolishingproducts,otherthangearcutting,gear grindingorgearfinishingmachinesofheading8461
Machine-tools(includingway-typeunitheadmachines)fordrilling, boring,milling,threadingortappingbyremovingmetal,otherthan lathes(includingturningcentres)ofheading8458
Toolsforworkinginthehand,pneumatic,hydraulicorwithself- containedelectricornon-electricmotor multi-stationtransfermachines,forworkingmetal
Othermachine-toolsforworkingmetal,orcermets,withoutremoving material
Machine-toolsforworkinganymaterialbyremovalofmaterial,by laserorotherlightorphotonbeam,ultrasonic,electro-discharge, electro-chemical,electronbeam,ionic-beamorplasmaarcprocesses Machiningcentres,unitconstructionmachines(singlestation)and
Machine-toolsforplaning,shaping,slotting,broaching,gearcutting, geargrindingorgearfinishing,sawing,cutting-offandothermachine- toolsworkingbyremovingmetalorcermets,notelsewherespecifiedor included
Machineryandapparatusforsoldering,brazingorwelding,whetheror notcapableofcutting,otherthanthoseofheading8512.5;gas-operated
Partsandaccessoriessuitableforusesolelyorprincipallywiththe machinesofheadings8456to8465includingworkortoolholders, self-openingdieheads,dividingheadsandotherspecialattachments forthemachines;toolholdersforanytypeoftool,forworkinginthe hand
(3) Machineryforpreparing,tanningorworkinghides,skinsorleatheror formakingorrepairingfootwearorotherarticlesofhides,skinsor leather,otherthansewingmachines
Converters,ladles,ingotmouldsandcastingmachines,ofakindused inmetallurgyorinmetalfoundries
Machine-toolsforworkingstone,ceramics,concrete,asbestos-cement orlikemineralmaterialsorforcoldworkingglass
8465
8453
8466
8456
8455
8454
8457 8459 8460
8462
8467
8463 8464
8468 8458
8461
(2)
Chapter/ Heading/Sub- heading/Tariff item
S. No. (1)
352.
344.
345.
343.
354.
346.
356.
358. 348.
357.
355.
347.
349.
350.
351.
353.
PART-I] [PART-I
-dugnibasi
UireTgaibasil
(3)
DescriptionofGoodstoged
LAGAZETTEDEL'ETAT
Machineryforsorting,screening,separating,washing,crushing, grinding,mixingorkneadingearth,stone,oresorothermineral substances,insolid(includingpowderorpaste)form;machineryfor agglomerating,shapingormouldingsolidmineralfuels,ceramicpaste, unhardenedcements,plasteringmaterialsorothermineralproductsin powderorpasteform;machinesforformingfoundrymouldsofsand Machinesforassemblingelectricorelectroniclamps,tubesorvalvesor
Calculatingmachinesandpocket-sizedatarecording,reproducingand displayingmachineswithcalculatingfunctions;accountingmachines, postage-frankingmachines,ticket-issuingmachinesandsimilar machines,incorporatingacalculatingdevice;cashregisters
surfacetemperingmachinesandappliances
8472
Automaticdataprocessingmachinesandunitsthereof;magneticor opticalreaders,machinesfortranscribingdataontodatamediain codedformandmachinesforprocessingsuchdata,notelsewhere specifiedorincluded
Perforatingorstaplingmachines(staplers),pencilsharpeningmachines Partsandaccessories(otherthancovers,carryingcasesandthelike) suitableforusesolelyorprincipallywithmachinesofheadings8470to
8474
8472
8470
8471
8473 Chapter/
Heading/Sub- heading/Tariff item (2)
S. No.
362. (1)
361.
359.
363.
360.
1256
flashbulbs,inglassenvelopes;machinesformanufacturingorhot workingglassorglassware Machineryforworkingrubberorplasticsorforthemanufactureof productsfromthesematerials,notspecifiedorincludedelsewherein
Mouldingboxesformetalfoundry;mouldbases;mouldingpatterns; mouldsformetal(otherthaningotmoulds),metalcarbides,glass, mineralmaterials,rubberorplastics
Ballbearing,RollerBearings
Taps,cocks,valvesandsimilarappliancesforpipes,boilershells, tanks,vatsorthelike,includingpressure-reducingvalvesand thermostaticallycontrolledvalves
Machinesandapparatusofakindusedsolelyorprincipallyforthe manufactureofsemiconductorboulesorwafers,semiconductor devices,electronicintegratedcircuitsorflatpaneldisplays;machines andapparatusspecifiedinNote9(C)tothisChapter;partsand accessories thisChapter
Machineryparts,notcontainingelectricalconnectors,insulators,coils, contactsorotherelectricalfeaturesnotspecifiedorincludedelsewhere inthischapter Machinesandmechanicalapplianceshavingindividualfunctions,not specifiedorincludedelsewhereinthisChapter[otherthanPassenger boardingbridgesofakindusedinairports(84797100)andother (84797900)]
8486
8482
8480
8487 8479
8481
8475 8477
blow
371.
368.
370.
364.
365.
367.
369.
366.
1257
ThivaTgaibaon
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
TransformersIndustrialElectronics;ElectricalTransformer;Static
Convertors(UPS)
Electricgeneratingsetsandrotaryconverters
Electricmotorsandgenerators(excludinggeneratingsets)
Electro-magnets;permanentmagnetsandarticlesintendedtobecome permanentmagnetsaftermagnetisation;electro-magneticorpermanent magnetchucks,clampsandsimilarholdingdevices;electro-magnetic couplings,clutchesandbrakes;electro-magneticliftingheads
8501or8502
Partssuitableforusesolelyorprincipallywiththemachinesofheading
Electric(includingelectricallyheatedgas),laserorotherlightorphoto beam,ultrasonic,electronbeam,magneticpulseorplasmaarc soldering,brazingorweldingmachinesandapparatus,whetherornot capableofcutting;electricmachinesandapparatusforhotsprayingof
Industrialorlaboratoryelectricfurnacesandovens(includingthose functioningbyinductionordielectricloss);otherindustrialor laboratoryequipmentfortheheattreatmentofmaterialsbyinduction ordielectricloss
8502 8504
8501
8505
8514
8515
8503
(2)
Chapter/ Heading/Sub- heading/Tariff item
S. No. (1)
372.
374.
375.
376.
377.
373.
378. PART-I]
Television(TV)
Computermonitorsnotexceeding17inches,SettopBoxfor
Electricalcapacitors,fixed,variableoradjustable(pre-set)
PrintedCircuits
Electricalresistors(includingrheostatsandpotentiometers),otherthan heatingresistors
Electricalapparatusforswitchingorprotectingelectricalcircuits,orfor makingconnectionstoorinelectricalcircuits(forexample,switches, metalsorcermets
Videorecordingorreproducingapparatus,whetherornotincorporating
8527or8528
discs,butexcludingproductsofChapter37 Closed-circuittelevision(CCTV)
Discs,tapes,solid-statenon-volatilestoragedevices,"smartcards"and othermediafortherecordingofsoundorofotherphenomena,whether ornotrecorded,includingmatricesandmastersfortheproductionof
avideotuner
Microphonesandstandstherefor;loudspeakers,whetherornot mountedintheirenclosures[otherthansingleloudspeakers,mounted intheirenclosures];headphonesandearphones,whetherornot combinedwithamicrophone,andsetsconsistingofamicrophoneand oneormoreloudspeakers;
Telephonesets;otherapparatusforthetransmissionorreceptionof voice,imagesorotherdata,includingapparatusforcommunicationin awiredorwirelessnetwork(suchasalocalorwideareanetwork), otherthantransmissionorreceptionapparatusofheading8443,8525,
8532
8525
8528
8518
8523
8533 8535 8517
8521
85340000
382.
386.
388.
381.
387.
385. 380.
379.
383. 384.
[PART-I
gaibroll
DescriptionofGoods
LAGAZETTEDEL'ETAT
Electronicintegratedcircuits
Electricalinsulatorsofanymaterial
Electricalmachinesandapparatus,havingindividualfunctions,not specifiedorincludedelsewhereinthisChapter
WindingWires;Coaxialcables;OpticalFiber
ElectricalFilamentsordischargelamps
Carbonelectrodes
Wasteandscrapofprimarycells,primarybatteriesandelectric accumulators;spentprimarycells,spentprimarybatteriesandspent electricaccumulators;electricalpartsofmachineryorapparatus,not
8535,8536or8537
Thermionic,coldcathodeorphoto-cathodevalvesandtubes(for example,vacuumorvapourorgasfilledvalvesandtubes,mercuryarc rectifyingvalvesandtubes,cathode-raytubes,televisioncameratubes) Diodes,transistorsandsimilarsemi-conductordevices;photosensitive semi-conductordevices;light-emittingdiodes(LED);mountedpiezo- electriccrystals
(3) fuses,lightningarresters,voltagelimiters,surgesuppressors,plugsand otherconnectors,junctionboxes),foravoltageexceeding1,000volts Partssuitableforusesolelyorprincipallywiththeapparatusofheading
8546
8548
8544
8545
8542
8543
8540 8541
8539
8538
Chapter/
(2)
Heading/Sub- heading/Tariff item
S. No.
396.
398.
394.
397.
395.
392.
(1)
393.
391.
389.
390.
1258
Refrigeratedmotorvehicles
conditions:
Followingpartsoftractorsnamely:
Balloonsanddirigibles,glidersandothernon-poweredaircraft Parachutes(includingdirigibleparachutesandparagliders)and
specifiedorincludedelsewhereinthisChapter
Containers(includingcontainersforthetransportoffluids)specially designedandequippedforcarriagebyoneormoremodesoftransport
b.tractorcentrehousing,
d.tractorsupportfrontaxle
rotochutes;partsthereofandaccessoriestheretoandpartsthereof Aircraftlaunchinggear,deckarrestororsimilargear;groundflying trainersandpartsthereof
c.tractorhousingtransmission,
a.RearTractorwheelrim,
Babycarriagesandpartsthereof Carsforphysicallyhandicappedpersons,subjecttothefollowing
b)thebuyerofthecargivesanaffidavitthatheshallnotdisposeof thecarforaperiodoffiveyearsafteritspurchase.
a)anofficernotbelowtherankofDeputySecretarytothe GovernmentofIndiaintheDepartmentofHeavyIndustries certifiesthatthesaidgoodsarecapableofbeingusedbythe physicallyhandicappedpersons;and
[includingrefrigeratedcontainers]
8804
8715
8805
8704
8708
8801 8703
8609
406.
405.
404.
403.
401.
402.
399.
400.
1259
livaTguibued
dueguibaskH
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Measuringorcheckinginstruments,appliancesandmachines,not Spectacles[otherthancorrective];gogglesandthelike,corrective, protectiveorother
Instrumentsformeasuringlength,foruseinthehand(forexample, measuringrodsandtapes,micrometers,callipers),notspecifiedor includedelsewhereinthechapter
Instrumentsandapparatusforphysicalorchemicalanalysis(for example,polarimeters,refractometers,spectrometers,gasorsmoke analysisapparatus);instrumentsandapparatusformeasuringor checkingviscosity,porosity,expansion,surfacetensionorthelike; instrumentsandappratusformeasuringorcheckingquantitiesofheat,
Framesandmountingsforspectacles,gogglesorthelike,andparts thereof
alpha,beta,gamma,X-ray,cosmicorotherionisingradiations
Revolutioncounters,productioncounters,taximeters,mileometers, pedometersandthelike;speedindicatorsandtachometers,otherthan thoseofheading9014or9015;stroboscopes Vesselsandotherfloatingstructuresforbreakingup Opticalfibresandopticalfibrebundles;opticalfibrecablesotherthan thoseofheading8544;sheetsandplatesofpolarisingmaterial;prisms, mirrorsandotheropticalelements,ofanymaterial,unmounted,other thansuchelementsofglassnotopticallyworked
Lenses,prisms,mirrorsandotheropticalelements,ofanymaterial, mounted,beingpartsoforfittingsforinstrumentsorapparatus,other thansuchelementsofglassnotopticallyworked[otherthanintraocular lens]
Instrumentsandapparatusformeasuringorcheckingtheflow,level, pressureorothervariablesofliquidsorgases(forexample,flow meters,levelgauges,manometers,heatmeters),excludinginstruments andapparatusofheading9014,9015,9028or9032
soundorlight(includingexposuremeters);microtomes Gas,liquidorelectricitysupplyorproductionmeters,including calibratingmeterstherefor
Oscilloscopes,spectrumanalysersandotherinstrumentsandapparatus formeasuringorcheckingelectricalquantities,excludingmetersof heading90.28;instrumentsandapparatusformeasuringordetecting
Hydrometersandsimilarfloatinginstruments,thermometers, pyrometers,barometers,hygrometersandpsychrometers,recordingor not,andanycombinationoftheseinstruments
Balancesofasensitivityof5cgorbetter,withorwithoutweights [otherthanelectricorelectronicbalances]
Machinesandappliancesfortestingthehardness,strength, compressibility,elasticityorothermechanicalpropertiesofmaterials ( forexample,metals,wood,textiles,paper,plastics)
babutoni
9029
9031
9030
9025
9028
9002
9027
9004 9016
9026
9024
item 9001
9003
9017
Chapter/
(2)
89080000
Heading/Sub-
heading/Tariff
S. No. (1)
420.
415.
418.
412.
419.
414.
416.
417.
409.
411.
407.
410.
408.
413.
daine421.
PART-1] [PART-I
gaibesl on
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Automaticregulatingorcontrollinginstrumentsandapparatus
specifiedorincludedelsewhereinthisChapter;profileprojectors
Militaryweaponsotherthanrevolvers,pistols
Clockswithwatchmovements,excludingclocksofheading9104
Otherclocks
Clockcases,andpartsthereof
clockmovements
Otherclockparts
Clockmovements,completeandassembled
Otherfirearmsandsimilardeviceswhichoperatebythefiringofan explosivecharge(forexample,sportingshotgunsandrifles,muzzle- loadingfirearms,verypistolsandotherdevicesdesignedtoproject onlysignalflares,pistolsandrevolversforfiringblankammunition, captive-bolthumanekillers,line-throwingguns)
Partsandaccessories(notspecifiedorincludedelsewhereinthis Chapter)formachines,appliances,instrumentsorapparatusofChapter
90
Completeclockmovements,unassembledorpartlyassembled (movementsets);incompleteclockmovements,assembled;rough
9114 9112
9109
item 9032
9033
9105 9110
9303
9301
9103
(2)
Chapter/ Heading/Sub- heading/Tariff
S. No.
422.
429.
426.
(1)
427.
425.
428.
431.
430.
423.
424.
1260
Prefabricatedbuildings
Swimmingpoolsandpaddingpools
Bamboofurniture
Brushes(includingbrushesconstitutingpartsofmachines,appliances Swords,cutlasses,bayonets,lancesandsimilararmsandpartsthereof
Buttons,ofplasticsnotcoveredwiththetextilematerial,ofbase metals,buttonsofcoconutshell,buttonblanks
Coirmattresses,cottonpillows,mattressandquilts
Otherarms(forexample,spring,airorgasgunsandpistols, truncheons),excludingthoseofheading9307 Partsandaccessoriesofarticlesofheadings9301to9304
andscabbardsandsheathstherefor
ElectronicToysliketricycles,scooters,pedalcarsetc.(includingparts andaccessoriesthereof)
Medical,surgical,dentalorveterinaryfurniture(forexample,operating tables,examinationtables,hospitalbedswithmechanicalfittings, dentists'chairs);barbers'chairsandsimilarchairs,havingrotatingas wellasbothrecliningandelevatingmovements;partsoftheforegoing articles
Bombs,grenades,torpedoes,mines,missiles,andsimilarmunitionsof warandpartsthereof;cartridgesandotherammunitionandprojectiles andpartsthereof,includingshotandcartridgewads
orvehicles),handoperatedmechanicalfloorsweepers,notmotorised, mopsandfeatherdusters;preparedknotsandtuftsforbroomorbrush 9402
9506
9404
9403 9406
9304
9503
9305
9306 9307
960630
9603[otherthan 96031000]
96062100,9606 2200,960629,
442. 432.
438.
440.
441.
439.
443. 435.
437.
434.
436.
433.
1261
(3)
DescriptionofGoodsVolged
LAGAZETTEDEL'ETAT
Monopods,bipods,tripodsandsimilararticles
Fountainpens,stylographpensandotherpens
Typewriterorsimilarribbons,inkedorotherwisepreparedforgiving impressions,whetherornotonspoolsorincartridges;ink-pads, whetherornotinked,withorwithoutboxes
Boards,withwritingordrawingsurface,whetherornotframed
Travelsetsforpersonaltoilet,sewingorshoeorclothescleaning
Handsievesandhandriddles
Slidefastenersandpartsthereof
Allitemsofmachineryincludingprimemovers,instruments,apparatus andappliances,controlgearandtransmissionequipment,auxiliary equipment(includingthoserequiredforresearchanddevelopment purposes,testingandqualitycontrol),aswellasallcomponents (whetherfinishedornot)orrawmaterialsforthemanufactureofthe aforesaiditemsandtheircomponents,requiredfortheinitialsettingup ofaunit,orthesubstantialexpansionofanexistingunit,ofaspecified:
making;paintpadsandrollers;squeegees(otherthanrollersqueegees) [otherthanbroomsandbrushes,consistingoftwigsorothervegetable materialsboundtogether,withorwithouthandles]
(1)industrialplant,
(3)powerproject,
(2)irrigationproject,
9607
9605
9612
9801
9608
Chapter/
96040000
96200000
96100000
Heading/Sub- heading/Tariff item (2)
S. No. (1)
446.
450.
444.
445.
451.
447.
449.
448.
PART-I]
(3)
DescriptionofGoods
ScheduleIV-14%
Laboratorychemicals
Molasses
Chewinggum/bubblegumandwhitechocolate,notcontainingcocoa GoodswhicharenotspecifiedinScheduleI,II,IV,VorVI
andspareparts,otherrawmaterials(includingsemi-finishedmaterials ofconsumablestores)notexceeding10%ofthevalueofthegoods specifiedabove,providedthatsuchspareparts,rawmaterialsor consumablestoresareessentialforthemaintenanceoftheplantor projectmentionedin(1)to(6)above.
(4)miningproject,
(5)projectfortheexplorationforoilorotherminerals,and
(6)suchotherprojectsastheCentralGovernmentmay,havingregard totheeconomicdevelopmentofthecountrynotifyintheOfficial Gazetteinthisbehalf;
1703
item 1704 9802
Chapter/
(2)
Heading/Sub-
heading/Tariffmenogaibuloni)aseleirev
AnyChapter
S. No. (1) 452.
453.
1.
2.
[PART-I
orqed moti
HiveTgaibaad
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
coffee Cocoabutter,fatandoil
Cocoapowder,notcontainingaddedsugarorsweeteningmatter Chocolatesandotherfoodpreparationscontainingcocoa
waresofheading1905] Wafflesandwaferscoatedwithchocolateorcontainingchocolate
Extracts,essencesandconcentratesofcoffee,andpreparationswitha basisoftheseextracts,essencesorconcentratesorwithabasisof
Foodpreparationsnotelsewherespecifiedorincludedi.e.Protein concentratesandtexturedproteinsubstances,Sugar-syrupscontaining addedflavouringorcolouringmatter,notelsewherespecifiedor included;lactosesyrup;glucosesyrupandmaltodextrinesyrup, Compoundpreparationsformakingnon-alcoholicbeverages,Food
Maltextract;foodpreparationsofflour,groats,meal,starchormalt extract,notcontainingcocoaorcontaininglessthan40%byweightof cocoacalculatedonatotallydefattedbasis,notelsewherespecifiedor included;foodpreparationsofgoodsofheading0401to0404,not 19containingcocoaorcontaininglessthan5%byweightofcocoa calculatedonatotallydefattedbasisnotelsewherespecifiedor included[otherthanpreparationsforinfantsoryoungchildren,putup forretailsaleandmixesanddoughsforthepreparationofbakers'
1806
1804
2106 item 1805
(2)
Chapter/
190532
19012000]
Heading/Sub- heading/Tariff
than190110,
190190[other
210111,210112 00 S. No. (1)
8.
9. 3.
6.
7.
5.
4.
1262
flavouringmaterial,Churnaforpan,Custardpowder
essences[includingbiris]
Granite,otherthanblocks
Marbleandtravertine,otherthanblocks
Portlandcement,aluminouscement,slagcement,supersulphate cementandsimilarhydrauliccements,whetherornotcolouredorinthe
Avgas
Paintsandvarnishes(includingenamelsandlacquers)basedon Unmanufacturedtobacco;tobaccorefuse[otherthantobaccoleaves] Cigars,cheroots,cigarillosandcigarettes,oftobaccooroftobacco substitutes
formofclinkers
Othernon-alcoholicbeverages
Panmasala
Allgoods[includingaeratedwaters],containingaddedsugarorother sweeteningmatterorflavoured
Paintsandvarnishes(includingenamelsandlacquers)basedon syntheticpolymersorchemicallymodifiednaturalpolymers,dispersed ordissolvedinanon-aqueousmedium;solutionsasdefinedinNote4 tothisChapter Othermanufacturedtobaccoandmanufacturedtobaccosubstitutes; "homogenised"or"reconstituted"tobacco;tobaccoextractsand
3209
3208
2710
2402 2403
2523
2401
1290
220210
25161200
21069020
22029090
25151220,2515
12.
14.
20.
17.
18.
15.
16.
19.
21. 10.
11.
13.
1263
HissTgaibeed
DescriptionofGoods
LAGAZETTEDEL'ETAT
Perfumesandtoiletwaters
Personaldeodorantsandantiperspirants
Otherpaintsandvarnishes(includingenamels,lacquersand distempers);preparedwaterpigmentsofakindusedforfinishing leather
Organicsurface-activeagents(otherthansoap);surface-active preparations,washingpreparations(includingauxiliarywashing preparations)andcleaningpreparations,whetherornotcontaining soap,otherthanthoseofheading3401
Beautyormake-uppreparationsandpreparationsforthecareofthe skin(otherthanmedicaments),includingsunscreenorsuntan preparations;manicureorpedicurepreparations[otherthankajal, Kumkum,Bindi,Sindur,Alta]
Pre-shave,shavingorafter-shavepreparations,personaldeodorants, bathpreparations,depilatoriesandotherperfumery,cosmeticortoilet preparations,notelsewherespecifiedorincluded;preparedroom deodorisers,whetherornotperfumedorhavingdisinfectantproperties; suchasPre-shave,shavingorafter-shavePreparations,Shavingcream,
Glaziers'putty,graftingputty,resincements,caulkingcompoundsand othermastics;painters'fillings;non-refractorysurfacingpreparations forfacades,indoorwalls,floors,ceilingsorthelike
Allgoods,i.e.preparationsforuseonthehairsuchasShampoos; Preparationsforpermanentwavingorstraightening;Hairlacquers; Brilliantines(spirituous);Haircream,Hairdyes(natural,herbalor synthetic)[otherthanHairoil]
Preparationsfororalordentalhygiene,includingandpowders;yarn usedtocleanbetweentheteeth(dentalfloss),inindividualretail packages[otherthandentifricesinpowderorpastefrom(toothpowder ortoothpaste)]
ordissolvedinanaqueousmedium (3) syntheticpolymersorchemicallymodifiednaturalpolymers,dispersed
Artists',students'orsignboardpainters'colours,modifyingtints, amusementcoloursandthelike,intablets,tubes,jars,bottles,pansor insimilarformsorpackings
Organicsurface-activeproductsandpreparationsforwashingtheskin, intheformofliquidorcreamandputupforretailsale,whetherornot containingsoap;paper,wadding,feltandnonwovens,impregnated, coatedorcoveredwithsoapordetergent
Lubricatingpreparations(includingcutting-oilpreparations,boltornut releasepreparations,anti-rustoranti-corrosionpreparationsandmould releasepreparations,basedonlubricants)andpreparationsofakind usedfortheoilorgreasetreatmentoftextilematerials,leather,furskins orothermaterials,butexcludingpreparationscontaining,asbasic constituents,70%ormorebyweightofpetroleumoilsorofoils obtainedfrombituminousminerals
3402
3304
3210 3213
3303
3307
3403
3214
340130
Chapter/ Heading/Sub- heading/Tariff item (2)
3305[otherthan 33059011,3305 9019]
3306[otherthan 33061010,3306 1020]
S. No. (1)
31.
26.
22.
24.
32.
29.
25.
28.
30.
27.
23.
PART-I] [PART-I
of
BiraTgaibaod
-do2\gnibraH
DescriptionofGoods
LAGAZETTEDEL'ETAT
pyrotechnicarticles
Fireworks,signallingflares,rainrockets,fogsignalsandother
refillingcigaretteorsimilarlighters
Modellingpastes,includingthoseputupforchildren'samusement Preparedexplosives,otherthanpropellantpowders;suchasIndustrial explosives
Ferro-ceriumandotherpyrophoricalloysinallforms;articlesof combustiblematerialsasspecifiedinNote2tothisChapter;suchas liquidorliquefied-gasfuelsincontainersofakindusedforfillingor
Anti-knockpreparations,oxidationinhibitors,guminhibitors,viscosity improvers,anti-corrosivepreparationsandotherpreparedadditives,for mineraloils(includinggasoline)orforotherliquidsusedforthesame purposesasmineraloils
(3) Polishesandcreams,forfootwear,furniture,floors,coachwork,glass ormetal,scouringpastesandpowdersandsimilarpreparations (whetherornotintheformofpaper,wadding,felt,nonwovens,cellular plasticsorcellularrubber,impregnated,coatedorcoveredwithsuch preparations),excludingwaxesofheading3404
38110
3606
3602 3604
3407
3405
(2)
Chapter/ Heading/Sub- heading/Tariff item
S. No.
36.
34.
38.
37.
35.
(1) 33.
1264
Preparationsandchargesforfire-extinguishers;chargedfire- extinguishinggrenades
Retreadedorusedtyresandflaps
Hydraulicbrakefluidsandotherpreparedliquidsforhydraulic transmission,notcontainingorcontaininglessthan70%byweightof petroleumoilsoroilsobtainedfrombituminousminerals
Organiccompositesolventsandthinners,notelsewherespecifiedor included;preparedpaintorvarnishremovers
covers,flushingcisternsandsimilarsanitarywareofplastics
Otherarticlesofvulcanisedrubberotherthanhardrubber(otherthan erasers)
scrap;articlesofhardrubber
Innertubesofrubber[otherthanofakindusedon/inbicycles,cycle- rickshawsandthreewheeledpoweredcyclerickshaws;andRear Tractortyretubes]
Otherarticlesofplasticsandarticlesofothermaterialsofheadings 3901to3914[otherthanbanglesofplastic,PVCBeltConveyor,plastic beadsandplastictarpaulins]
Floorcoveringsofplastics,whetherornotself-adhesive,inrollsorin formoftiles;wallorceilingcoveringsofplastics Baths,showerbaths,sinks,washbasins,bidets,lavatorypans,seatsand
Hardrubber(forexampleebonite)inallforms,includingwasteand Anti-freezingpreparationsandpreparedde-icingfluids
Newpneumatictyres,ofrubber[otherthanofakindusedon/in bicycles,cycle-rickshawsandthreewheeledpoweredcyclerickshaws; andRearTractortyres]
4011
4017
4012
4013
3820 3922
3814
3918
3819
3813
90101
4016[otherthan 40169200]
3926[otherthan 39264011,3926
44.
49. 42.
46.
48.
50.
45.
47.
41.
40.
39.
43.
1265
(3)
DescriptionofGoodsand
LAGAZETTEDEL'ETAT
compositionleather
Densifiedwood,inblocks,plates,strips,orprofileshapes
bladdersoroftendons
Plywood,veneeredpanelsandsimilarlaminatedwood
material
Artificialflowers,foliageandfruitandpartsthereof;articlesmadeof artificialflowers,foliageorfruit
Saddleryandharnessforanyanimal(includingtraces,leads,kneepads, muzzles,saddlecloths,saddlebags,dogcoatsandthelike),ofany
Articlesofapparel,clothingaccessoriesandotherarticlesoffurskin
Articlesofartificialfur
Woodenframesforpaintings,photographs,mirrorsorsimilarobjects Builders'joineryandcarpentryofwood,includingcellularwood
Articlesofgut(otherthansilk-wormgut),ofgoldbeater'sskin,of
panels,assembledflooringpanels,shinglesandshakes Woodpavingblocks,articlesofdensifiedwoodnotelsewhereincluded
Otherarticlesofleatherorofcompositionleather
Woolorotheranimalhairorothertextilematerials,preparedforusein makingwigsorthelike
Wigs,falsebeards,eyebrowsandeyelashes,switchesandthelike,of humancanimalhairoroftextilematerials;articlesofhumanhairnot
Wallpaperandsimilarwallcoverings;windowtransparenciesofpaper
Fibreboardofwoodorotherligneousmaterials,whetherornotbonded withresinsorotherorganicsubstances,otherthanspecifiedboards
Particleboard,OrientedStrandBoard(OSB)andsimilarboard(for example,waferboard)ofwoodorotherligneousmaterials,whetheror notagglomeratedwithresinsorotherorganicbindingsubstances,other thanspecifiedboards
ofothermaterialsexcludingwickerworkorbasketwork] Articlesofapparelandclothingaccessories,ofleatherorof
orspecified,Partsofdomesticdecorativearticlesusedastablewareand kitchenware
Trunks,suit-cases,vanity-cases,executive-cases,brief-cases,school satchels,spectaclecases,binocularcases,cameracases,musical instrumentcases,guncases,holstersandsimilarcontainers;travelling- bags,insulatedfoodorbeveragesbags,toiletbags,rucksacks, handbags,shoppingbags,wallets,purses,map-cases,cigarette-cases, to-bacco-pouches,toolbags,sportsbags,bottle-cases,jewelleryboxes, powder-boxes,cutlerycasesandsimilarcontainers,ofleather,of sheetingofplastics,oftextilematerials,ofvulcanisedfibreorof paperboard,orwhollyormainlycoveredwithsuchmaterialsorwith paper[otherthanSchoolsatchelsandbagsotherthanofleatheror compositionleather,Toiletcases,Handbagsandshoppingbags,of artificialplasticmaterial,ofcotton,orofjute,Vanitybags,Handbags
4202
4201
6702
4412
4205
6703
4414
4206
4418
4814
4304
4410
4413
6704
4203
4303
4421
4411
Chapter/
(2)
Heading/Sub- heading/Tariff item
10
S. No.
boow
52.
64.
67.
65.
54.
59.
66.
58.
(1) 51.
55.
60.
61.
62.
63.
56.
57.
68.
53.
PART-I] [PART-I
Tgeibrod.
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
elsewherespecifiedorincluded
bitumenorcoaltarpitch)
Articlesofcement,ofconcreteorofartificialstone,whetherornot reinforced;suchasTiles,flagstones,bricksandsimilararticles, Buildingblocksandbricks,Cementbricks,Prefabricatedstructural componentsforBuildingorcivilengineering,Prefabricatedstructural componentsforbuildingorcivilengineering
Workedslateandarticlesofslateorofagglomeratedslate Articlesofasphaltorofsimilarmaterial(forexample,petroleum
Articlesofplasterorofcompositionsbasedonplaster;suchasBoards, sheets,panels,tilesandsimilararticles,notornamented
Othercalcareousstone
Panels,boards,tiles,blocksandsimilararticlesofvegetablefibre,of straworofshavings,chips,particles,sawdustorotherwaste,ofwood, agglomeratedwithcement,plasterorothermineralbinders Setts,curbstonesandflagstones,ofnaturalstone(exceptslate) Workedmonumentalorbuildingstone(exceptslate)andarticles thereof,otherthangoodsofheading6801;mosaiccubesandthelike, ofnaturalstone(includingslate),whetherornotonabacking; artificiallycolouredgranules,chippingsandpowder,ofnaturalstone (includingslate);ofmarble,travertineandalabaster,ofGranite,of
6810
6809
6802
6803 6808
6807
6801
(2)
Chapter/ Heading/Sub- heading/Tariff item
S. No.
(1)
75.
72.
74.
70.
73.
69.
71.
1266
Ceramicpipes,conduits,gutteringandpipefittings
example,kieselguhr,tripoliteordiatomite)orofsimilarsiliceousearths Ceramicflooringblocks,supportorfillertilesandthelike
Chimney-pots,cowls,chimneyliners,architecturalornamentsandother ceramicconstructionalgoods
Blocks,tilesandotherceramicgoodsofsiliceousfossilmeals(for
Workedmicaandarticlesofmica,includingagglomeratedor reconstitutedmica,whetherornotonasupportofpaper,paperboardor othermaterials
Articlesofstoneorofothermineralsubstances(includingcarbon fibres,articlesofcarbonfibresandarticlesofpeat),notelsewhere specifiedorincluded
Ceramicflagsandpaving,hearthorwalltiles;ceramicmosaiccubes andthelike,whetherornotonabacking;finishingceramics Fabricatedasbestosfibres;mixtureswithabasisofasbestosorwitha basisofasbestosandmagnesiumcarbonate;articlesofsuchmixturesor ofasbestos(forexample,thread,wovenfabric,clothing,headgear, footwear,gaskets),whetherornotreinforced,otherthangoodsof heading6811or6813
Frictionmaterialandarticlesthereof(forexample,sheets,rolls,strips, segments,discs,washers,pads),notmounted,forbrakes,forclutches orthelike,withabasisofasbestos,ofothermineralsubstancesorof cellulose,whetherornotcombinedwithtextilesorothermaterials
6906
6905
6904 6812
6814
6907 6813
6815 6901
81.
82.
84. 76.
80.
77.
78.
79.
83.
1267
Tagaibson
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Statuettesandotherornamentalceramicarticles
Signallingglasswareandopticalelementsofglass(otherthanthoseof heading7015),notopticallyworked
Stoves[otherthankerosenestoveandLPGstoves],ranges,grates, cookers(includingthosewithsubsidiaryboilersforcentralheating), barbecues,braziers,gas-rings,platewarmersandsimilarnon-electric domesticappliances,andpartsthereof,ofironorsteel
Safetyglass,consistingoftoughened(tempered)orlaminatedglass Multiple-walledinsulatingunitsofglass
othermaterials
Otherceramicarticles
Ceramicsinks,washbasins,washbasinpedestals,baths,bidets,water closetpans,flushingcisterns,urinalsandsimilarsanitaryfixtures
Otherarticlesofglass[otherthanGlobesforlampsandlanterns,Founts
Glassofheading70.03,70.04or70.05,bent,edge-worked,engraved, drilled,enamelledorotherwiseworked,butnotframedorfittedwith
Glassmirrors,whetherornotframed,includingrear-viewmirrors
Glassenvelopes(includingbulbsandtubes),open,andglassparts thereof,withoutfittings,forelectriclamps,cathode-raytubesorthe like
forkerosenewicklamps,Glasschimneysforlampsandlanterns]
Radiatorsforcentralheating,notelectricallyheated,andpartsthereof, ofironorsteel;airheatersandhotairdistributors(including distributorswhichcanalsodistributefreshorconditionedair),not electricallyheated,incorporatingamotor-drivenfanorblower,and partsthereof,ofironorsteel Drawnglassandblownglass,insheets,whetherornothavingan absorbent,reflectingornon-reflectinglayer,butnototherwiseworked Floatglassandsurfacegroundorpolishedglass,insheets,whetheror nothavinganabsorbent,reflectingornon-reflectinglayer,butnot otherwiseworked
Ceramicwaresforlaboratory,chemicalorothertechnicaluses;ceramic troughs,tubsandsimilarreceptaclesofakindusedinagriculture; ceramicpots,jarsandsimilararticlesofakindusedfortheconveyance orpackingofgoods
Castglassandrolledglass,insheetsorprofiles,whetherornothaving anabsorbent,reflectingornon-reflectinglayer,butnototherwise worked
Pavingblocks,slabs,bricks,squares,tilesandotherarticlesofpressed ormouldedglass,whetherornotwired,ofakindusedforbuildingor constructionpurposes;glasscubesandotherglasssmallwares,whether ornotonabacking,formosaicsorsimilardecorativepurposes;leaded lightsandthelike;multi-cellularorfoamglassinblocks,panels,plates, shellsorsimilarforms
-1030m
7322
7007
7020 7321
7014
7005
7011
7016
6910 6914
7003
7009
6909
7004
7008
6913
Chapter/
(2)
70060000
Heading/Sub- heading/Tariff item
S. No. (1)
100.
101.
85.
88.
92.
99.
94.
87.
95.
98.
89.
96.
86.
91.
97.
90.
93.
PART-I] [PART-I
-do2gaibaoH
Viotyed
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Sanitarywareandpartsthereofofironandsteel
copper
Razorsandrazorblades(includingrazorbladeblanksinstrips)
Doors,windowsandtheirframesandthresholdsfordoors
under74199100
Otherarticlesofcutlery(forexample,hairclippers,butchers'orkitchen cleavers,choppersandmincingknives,);manicureorpedicuresetsand instruments(includingnailfiles)[otherthanpaperknives,pencil sharpenersandbladesthereof]
Basemetalmountings,fittingsandsimilararticlessuitablefor furniture,doors,staircases,windows,blinds,coachwork,saddlery, trunks,chests,casketsorthelike;basemetalhat-racks,hat-pegs, bracketsandsimilarfixtures;castorswithmountingsofbasemetal;
Otherarticlesofcopper[includingchainandpartsthereofunder7419
Allgoodsotherthanutensilsi.e.sanitarywareandpartsthereof
10andotherarticlesunder741999]butnotincludingmetalcastings
Allgoodsotherthanutensilsi.e.sanitarywareandpartsthereofof
8302
8212
7615 8214
7418 7419
7324
item
(2)
76101000
Chapter/ Heading/Sub- heading/Tariff
S. No.
108.
109. (1)
106.
107.
105.
104.
102.
103.
1268
automaticdoorclosersofbasemetal
Armouredorreinforcedsafes,strong-boxesanddoorsandsafedeposit
Pumpsfordispensingfuelorlubricantsofthetypeusedinfilling
9405 Spark-ignitionreciprocatingorrotaryinternalcombustionpiston engine
Compression-ignitioninternalcombustionpistonengines(dieselor semi-dieselengines)
Partssuitableforusesolelyorprincipallywiththeenginesofheading 8407ог8408
lockersforstrong-rooms,cashordeedboxesandthelike,ofbasemetal Filingcabinets,card-indexcabinets,papertrays,paperrests,pentrays, office-stampstandsandsimilarofficeordeskequipment,ofbasemetal, otherthanofficefurnitureofheading9403
Air-conditioningmachines,comprisingamotor-drivenfanand Sign-plates,name-plates,address-platesandsimilarplates,numbers, lettersandothersymbols,ofbasemetal,excludingthoseofheading
Fittingsforloose-leafbindersorfiles,letterclips,lettercorners,paper clips,indexingtagsandsimilarofficearticles,ofbasemetal;staplesin strips(forexample,foroffices,upholstery,packaging),ofbasemetal
Airorvacuumpumps,airorothergascompressorsandfans; ventilatingorrecyclinghoodsincorporatingafan,whetherornotfitted withfilters
stationsorgarages[841311],Fuel,lubricatingorcoolingmedium pumpsforinternalcombustionpistonengines[841330],concrete pumps[84134000],otherrotarypositivedisplacementpumps[8413 60],[otherthanhandpumpsfallingundertariffitem84131110]
8415
8414
8413
8408
8407
8310
8305
8304
8303
melon8409
anasta
118.
119.
117.
116.
115.
114.
112.
113.
111.
110.
1269
rad
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
elementsforchangingthetemperatureandhumidity,includingthose machinesinwhichthehumiditycannotbeseparatelyregulated
Refrigerators,freezersandotherrefrigeratingorfreezingequipment, electricorother;heatpumpsotherthanairconditioningmachinesof heading8415
Storagewaterheaters,non-electric[841919](otherthansolarwater heaterandsystem),Pressurevessels,reactors,columnsortowersor chemicalstoragetanks[84198910],Glasslinedequipment[841989 20],Autoclavesotherthanforcookingorheatingfood,notelsewhere specifiedorincluded[84198930],Coolingtowersandsimilarplants fordirectcooling(withoutaseparatingwall)bymeansofrecirculated water[84198940],Plantgrowthchambersandroomsandtissue culturechambersandroomshavingtemperature,humidityorlight control[84198960],Apparatusforrapidheatingofsemi-conductor devices,apparatusforchemicalorphysicalvapourdepositionon semiconductorwafers;apparatusforchemicalvapourdepositionon LCDsubstratus[84198970];parts[841990]
Dtonoitginsen
8418 8419 Chapter/ Heading/Sub- heading/Tariff item (2)
S. No. (1)
120.
121. PART-I]
Printerswhichperformtwoormoreofthefunctionsofprinting, copyingorfacsimiletransmission,capableofconnectingtoan automaticdataprocessingmachineortoanetworkprinters;copying machines,facsimilemachines;inkcartridgeswithorwithoutprinthead assemblyandinkspraynozzle
Householdorlaundry-typewashingmachines,includingmachines whichbothwashanddry
Otherofficemachines(forexample,hectographorstencilduplicating machines,addressingmachines,automaticbanknotedispensers,coin sortingmachines,coincountingorwrappingmachines[otherthan Brailletypewriters,electricornon-electric,Perforatingorstapling
Self-propelledbulldozers,angledozers,graders,levellers,scrapers, mechanicalshovels,excavators,shovelloaders,tampingmachinesand roadrollers
Fork-lifttrucks;otherworkstrucksfittedwithliftingorhandling equipment
Electricorelectronicweighingmachinery(excludingbalancesofa sensitivityof5centigramsorbetter),includingweightoperated countingorcheckingmachines;weighingmachineweightsofallkinds Fireextinguishers
Otherlifting,handling,loadingorunloadingmachinery(forexample, lifts,escalators,conveyors,teleferics)
Dishwashingmachines,household[84221100]andother[842219 001
Othermoving,grading,levelling,scraping,excavating,tamping, compacting,extractingorboringmachinery,forearth,mineralsorores; pile-driversandpile-extractors;snow-ploughsandsnow-blowers
8429
8422
8427
8472
8450 8428
8430
8423
8443
8424
122.
126.
127.
129.
128.
131.
130. 123.
125.
124.
[PART-I
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
machines(staplers),pencilsharpeningmachines]
Machineryforpreparingormakinguptobacco,notspecifiedor includedelsewhereinthischapter
Automaticgoods-vendingmachines(forexample,postagestamps, cigarette,foodorbeveragemachines),includingmoneychanging machines
Gasketsandsimilarjointsofmetalsheetingcombinedwithother materialoroftwoormorelayersofmetal;setsorassortmentsof gasketsandsimilarjoints,dissimilarincomposition,putupinpouches, envelopesorsimilarpackings;mechanicalseals Staticconverters(forexample,rectifiers)andinductors[otherthan
Passengerboardingbridgesofakindusedinairports[84797100]and other[84797900]
Transmissionshafts(includingcamshaftsandcrankshafts)andcranks; bearinghousingsandplainshaftbearings;gearsandgearing;ballor rollerscrews;gearboxesandotherspeedchangers,includingtorque converters;flywheelsandpulleys,includingpulleyblocks;clutchesand shaftcouplings(includinguniversaljoints)
8484
8479
8478
8476
8483
(2)
Chapter/ Heading/Sub- heading/Tariff item
S. No. (1)
136.
135.
134.
132.
133.
1270
Convertors(UPS)]
containedelectricmotor
Electricallightingorsignallingequipment(excludingarticlesof
Vacuumcleaners
Shavers,hairclippersandhair-removingappliances,withself-
TransformersIndustrialElectronics;ElectricalTransformer;Static Primarycellsandprimarybatteries
Electricaccumulators,includingseparatorstherefor,whetherornot rectangular(includingsquare)
Electricinstantaneousorstoragewaterheatersandimmersionheaters; electricspaceheatingapparatusandsoilheatingapparatus; electrothermichair-dressingapparatus(forexample,hairdryers,hair curlers,curlingtongheaters)andhanddryers;electricsmoothingirons;
Portableelectriclampsdesignedtofunctionbytheirownsourceof energy(forexample,drybatteries,accumulators,magnetos),otherthan lightingequipmentofheading8512 Electro-mechanicaldomesticappliances,withself-containedelectric motor,otherthanvacuumcleanersofheading8508
heading8539),windscreenwipers,defrostersanddemisters,ofakind usedforcyclesormotorvehicles Electricalignitionorstartingequipmentofakindusedforspark- ignitionorcompression-ignitioninternalcombustionengines(for example,ignitionmagnetos,magneto-dynamos,ignitioncoils,sparking plugsandglowplugs,startermotors);generators(forexample, dynamos,alternators)andcut-outsofakindusedinconjunctionwith suchengines
8511
8516
8513
8512
8510
8507 8509
8504 8506 8508
145.
146. 142.
144.
141.
143.
139.
140.
138.
137.
1271
gaibroH
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
headings8525to8528
Soundrecordingorreproducingapparatus
Monitorsandprojectors,notincorporatingtelevisionreception apparatus;receptionapparatusfortelevision,whetherornot incorporatingradio-broadcastreceiverorsoundorvideorecordingor reproducingapparatus[otherthancomputermonitorsnotexceeding17 inches]
ISDNSystem[85176910],ISDNTerminalAdaptor[85176920],X
Electricsoundorvisualsignallingapparatus(forexample,bells,sirens, indicatorpanels,burglarorfirealarms),otherthanthoseofheading 8512or8530
Electricalapparatusforswitchingorprotectingelectricalcircuits,orfor makingconnectionstoorinelectricalcircuits(forexample,switches, relays,fuses,surgesuppressors,plugs,sockets,lamp-holders,andother connectors,junctionboxes),foravoltagenotexceeding1,000volts: connectorsforopticalfibresopticalfibres,bundlesorcables
Radarapparatus,radionavigationalaidapparatusandradioremote controlapparatus
otherelectro-thermicappliancesofakindusedfordomesticpurposes; electricheatingresistors,otherthanthoseofheading8545
Partsandaccessoriessuitableforusesolelyorprincipallywiththe apparatusofheadings8519or8521
Boards,panels,consoles,desks,cabinetsandotherbases,equipped withtwoormoreapparatusofheading8535or8536,forelectric controlorthedistributionofelectricity,includingthoseincorporating instrumentsorapparatusofchapter90,andnumericalcontrol apparatus,otherthanswitchingapparatusofheading8517
Partssuitableforusesolelyorprincipallywiththeapparatusof
25Pads[851769401
Transmissionapparatusforradio-broadcastingortelevision,whetheror notincorporatingreceptionapparatusorsoundrecordingor reproducingapparatus;televisioncameras,digitalcamerasandvideo camerasrecorders[otherthanCCTV]
Electricalsignalling,safetyortrafficcontrolequipmentforrailways, tramways,roads,inlandwaterways,parkingfacilities,portinstallations orairfields(otherthanthoseofheading8608)
Receptionapparatusforradio-broadcasting,whetherornotcombined, inthesamehousing,withsoundrecordingorreproducingapparatusor aclock
Singleloudspeakers,mountedintheirenclosures[85182100],Audio- frequencyelectricamplifiers[85184000],Electricsoundamplifiersets [85185000],Parts[85189000]
Sealedbeamlampunitsandultra-violetorinfra-redlamps;arclamps [otherthanElectricfilamentordischargelampsandLEDlamps] 8525
8530
8517
8522
8518
8527
8529
8528
8531 8536
8537
8539 8519
8526
Chapter/ Heading/Sub- heading/Tariff item (2)
sfidon
S. No. (1)
158.
152.
147.
148.
150.
155.
157.
159.
160. 151.
156.
154.
149.
153.
PART-I] [PART-I
-dugnibasH
DescriptionofGoods
LAGAZETTEDEL'ETAT
Motorvehiclesforthetransportoftenormorepersons,includingthe driver
Motorcarsandothermotorvehiclesprincipallydesignedforthe transportofpersons(otherthanthoseofheading8702),including stationwagonsandracingcars[otherthanCarsforphysically handicappedpersons]
Motorvehiclesforthetransportofgoods[otherthanRefrigerated motorvehicles]
Brushes[85452000]andgoodsunder8545(includingarclampcarbon andbatterycarbon)
Insulatingfittingsforelectricalmachines,appliancesorequipment, beingfittingswhollyofinsulatingmaterialapartfromanyminor componentsofmetal(forexample,threadedsockets)incorporated duringmouldingsolelyforthepurposesofassembly,otherthan insulatorsofheading8546;electricalconduittubingandjointstherefor, ofbasemetallinedwithinsulatingmaterial
(3) Insulated(includingenamelledoranodised)wire,cableandother insulatedelectricconductors,whetherornotfittedwithconnectors [ otherthanWindingWires;Coaxialcables;OpticalFiber]
8544 8545
8704 8705
8547
8702 8703 Chapter/
(2)
Heading/Sub- heading/Tariff item
S. No.
162.
165.
166.
167.
163.
(1) 161.
164.
1272
rickshawsandthelike);animaldrawnvehicles]
Aircraftsforpersonaluse Chassisfittedwithengines,forthemotorvehiclesofheadings8701to
Bodies(includingcabs),forthemotorvehiclesofheadings8701to
8705
Motorcycles(includingmopeds)andcyclesfittedwithanauxiliary motor,withorwithoutside-cars;side-cars
8705
Tanksandotherarmouredfightingvehicles,motorised,whetherornot fittedwithweapons,andpartsofsuchvehicles
Partsandaccessoriesofvehiclesofheadings8711and8713
Trailersandsemi-trailers;othervehicles,notmechanicallypropelled; partsthereof[otherthanSelf-loadingorself-unloadingtrailersfor agriculturalpurposes,andHandpropelledvehicles(e.g.handcarts,
Specialpurposemotorvehicles,otherthanthoseprincipallydesigned forthetransportofpersonsorgoods(forexample,breakdownlorries, cranelorries,firefightingvehicles,concrete-mixerlorries,road sweeperlorries,sprayinglorries,mobileworkshops,mobile radiologicalunit)
Workstrucks,self-propelled,notfittedwithliftingorhandling equipment,ofthetypeusedinfactories,warehouses,dockareasor airportsforshortdistancetransportofgoods;tractorsofthetypeused onrailwaystationplatforms;partsoftheforegoingvehicles
Partsandaccessoriesofthemotorvehiclesofheadings8701to8705 [otherthanspecifiedpartsoftractors]
8714
8802
8710
8707
8706
8716 8709
8711
8708
172.
174.
169.
175.
168.
170.
171.
173.
176.
1273
goibaod
gaihesh
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Microscopesotherthanopticalmicroscopes;diffractionapparatus
Instrumentpanelclocksandclocksofasimilartypeforvehicles,
Compoundopticalmicroscopes,includingthoseforphotomicrography cinephotomicrographyormicroprojection
Apparatusandequipmentforphotographic(includingcinematographic) laboratories,notspecifiedorincludedelsewhereinthisChapter; negatoscopes;projectionscreens
Photographic(otherthancinematographic)cameras;photographic flashlightapparatusandflashbulbsotherthandischargelampsof
Goggles
Directionfindingcompasses;othernavigationalinstrumentsand appliances
canoes
heading8539
watches,otherthanthoseofheading9101 Yachtsandothervesselsforpleasureorsports;rowingboatsand
Surveying(includingphotogrammetricalsurveying),hydrographic, oceanographic,hydrological,meteorologicalor geophysical instrumentsandappliances,excludingcompasses;rangefinders Electricorelectronicbalancesofasensitivityof5cgorbetter,withor withoutweights
Imageprojectors,otherthancinematographic;photographic(otherthan cinematographic)enlargersandreducers
Cinematographiccamerasandprojectors,whetherornotincorporating soundrecordingorreproducingapparatus
Wrist-watches,pocket-watchesandotherwatches,includingstop
Wrist-watches,pocket-watchesandotherwatches,includingstop- watches,withcaseofpreciousmetalorofmetalcladwithprecious metal
Instruments,apparatusandmodels,designedfordemonstrational purposes(forexample,ineducationorexhibitions),unsuitableforother uses
Binoculars,monoculars,otheropticaltelescopes,andmountings therefor;otherastronomicalinstrumentsandmountingstherefor,but notincludinginstrumentsforradio-astronomy
ApparatusbasedontheuseofX-raysorofalpha,betaorgamma radiations,for\includingradiographyorradiotherapyapparatus,X-ray tubesandotherX-raygenerators,hightensiongenerators,control panelsanddesks,screens,examinationsortreatmenttables,chairsand thelight
Liquidcrystaldevicesnotconstitutingarticlesprovidedformore specificallyinotherheadings;lasers,otherthanlaserdiodes;other opticalappliancesandinstruments,notspecifiedorincludedelsewhere inthisChapter
9005 9006
8903 9004
9008 9010
9012
9022
9102 9007
9011
9015 9016
9023
9104
9014
9101
9013
(2)
Chapter/ Heading/Sub- heading/Tariff item
S. No. (1)
177.
180.
182.
178.
179.
181.
186.
183.
192.
184.
185.
189.
188.
190.
191.
193.
187.
194. PART-I] [PART-I
0
(3)
DescriptionofGoodsVisted
LAGAZETTEDEL'ETAT
stringedinstruments aircraft,spacecraftorvessels
motor
Watchcasesandpartsthereof
Watchmovements,completeandassembled
Watchstraps,watchbandsandwatchbracelets,andpartsthereof
watchmovements
Otherwatchparts
Casesforotherthanclocks,andpartsthereof
Pianos,includingautomaticpianos;harpsi-chordsandotherkeyboard
Otherstringmusicalinstruments(forexample,guitars,violins,harps)
Timeswitcheswithclockorwatchmovementorwithsynchronous
Timeofdayrecordingapparatusandapparatusformeasuring, recordingorotherwiseindicatingintervalsoftime,withclockorwatch movementorwithsynchronousmotor(forexample,timeregisters, time-recorders)
Windmusicalinstruments(forexample,keyboardpipeorgans, accordions,clarinets,trumpets,bagpipes),otherthanfairgroundorgans andmechanicalstreetorgans
Completewatchmovements,unassembledorpartlyassembled (movementsets);incompletewatchmovements,assembled;rough
9201
9112 9114 9202 9106
9107 9108
9205
9111
9110
9113 Chapter/ Heading/Sub- heading/Tariff item (2)
S. No. (1)
202. 195.
199.
200.
201.
198.
205.
204.
197.
203.
196.
1274
amplified,electrically(forexample,organs,guitars,accordions)
Percussionmusicalinstruments(forexample,drums,xylophones, cymbols,castanets,maracas)
Musicalinstruments,thesoundofwhichisproduced,ormustbe
Otherfurniture[otherthanbamboofurniture]andpartsthereof
Seats(otherthanthoseofheading9402),whetherornotconvertible
Mattresssupports;articlesofbeddingandsimilarfurnishing(for example,mattresses,quilts,eiderdowns,cushions,pouffesandpillows) fittedwithspringsorstuffedorinternallyfittedwithanymaterialorof cellularrubberorplastics,whetherornotcovered
Lampsandlightingfittingsincludingsearchlightsandspotlightsand partsthereof,notelsewherespecifiedorincluded;illuminatedsigns, illuminatedname-platesandthelike,havingapermanentlyfixedlight
Parts(forexample,mechanismsformusicalboxes)andaccessories(for example,cards,discsandrollsformechanicalinstruments)ofmusical instruments;metronomes,tuningforksandpitchpipesofallkinds Revolversandpistols,otherthanthoseofheading9303or9304
intobeds,andpartsthereof
Musicalboxes,fairgroundorgans,mechanicalstreetorgans, mechanicalsingingbirds,musicalsawsandothermusicalinstruments notfallingwithinanyotherheadingofthischapter;decoycallsofall kinds;whistles,callhornsandothermouth-blownsoundsignalling instruments
9302
9404
9405 9208
9207
9209
9401 9403
92060000
212.
206.
207.
210.
211.
208.
214.
209.
213.
1275
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Roundabouts,swings,shootinggalleriesandotherfairground
Articlesandequipmentforgeneralphysicalexercise,gymnastics, athletics
source,andpartsthereofnotelsewherespecifiedorincluded
VideogamesconsolesandMachines
hoodtonoitqis
Festive,carnivalorotherentertainmentarticles,includingconjuring tricksandnoveltyjokes
Workedvegetableormineralcarvingmaterialandarticlesofthese materialsmouldedorcarvedarticlesofwax,ofstearin,ofnaturalgums ornaturalresinsorofmodellingpastes,andothermouldedorcarved articles,notelsewherespecifiedorincluded;worked,unhardened gelatin(exceptgelatinofheading3503)andarticlesofunhardened gelatin
amusements;[otherthantravellingcircusesandtravellingmenageries] Workedivory,bone,tortoise-shell,horn,antlers,coral,mother-of-pearl andotheranimalcarvingmaterial,andarticlesofthesematerials (includingarticlesobtainedbymoulding)
9505
9504
9602
9506 9508 9601 Chapter/
(2)
Heading/Sub- heading/Tariff item
S. No. (1)
219.
216.
215.
217.
220.
218.
PART-I]
Explanation2.- Cigarettelightersandotherlighters,whetherornotmechanicalor
LotteryauthorizedbyStateGovernments
Vacuumflasksandothervacuumvessels,completewithcases;parts thereofotherthanglassinners
Tailors'dummiesandotherlayfigures;automataandotheranimated displays,usedforshopwindowdressing
Scentspraysandsimilartoiletsprays,andmountsandheadstherefor; powder-puffsandpadsfortheapplicationofcosmeticsortoilet preparations
Date,sealingornumberingstamps,andthelike(includingdevicesfor printingorembossinglabels),designedforoperatinginthehand;hand- operatedcomposingsticksandhandprintingsetsincorporatingsuch composingsticks
electrical,andpartsthereofotherthanflintsandwicks Smokingpipes(includingpipebowls)andcigarorcigaretteholders, andpartsthereof
Alldutiablearticlesintendedforpersonaluse
Explanation1.-Forthepurposesofthisentry,valueofsupplyoflottery undersub-section(5)ofsection15ofthePuducherryGoodsand ServicesTaxAct,2017shallbedeemedtobe100/128ofthefacevalue ofticketorofthepriceasnotifiedintheOfficialGazettebythe organisingState,whicheverishigher.
(1)"LotteryauthorizedbyStateGovernments"meansalotterywhich isauthorizedtobesoldinState(s)otherthantheorganisingstatealso. (2)Organisingstatehasthesamemeaningasassignedtoitinclause(f) ofsub-rule(1)ofrule2oftheLotteries(Regulation)Rules,2010 9614
9804
9611
9616
9618
9617
9613
224.
226.
228.
221.
227.
222.
225.
223.
[PART-I
2
fliveTgnibrod
dueguibssH
(3)
DescriptionofGoods
ScheduleV-1.5%
LAGAZETTEDEL'ETAT
Pearls,naturalorcultured,whetherornotworkedorgradedbutnot strung,mountedorset;pearls,naturalorcultured,temporarilystrungfor convenienceoftransport
Diamonds,whetherornotworked,butnotmountedorset[otherthan Non-IndustrialUnworkedorsimplysawn,cleavedorbruted]
Syntheticorreconstructedpreciousorsemi-preciousstones,whetheror notworkedorgradedbutnotstrung,mountedorset;ungradedsynthetic orreconstructedpreciousorsemi-preciousstones,temporarilystrungfor convenienceoftransport[otherthanUnworkedorsimplysawnorroughly shaped]
Preciousstones(otherthandiamonds)andsemi-preciousstones,whether ornotworkedorgradedbutnotstrung,mountedorset;ungradedprecious stones(otherthandiamonds)andsemi-preciousstones,temporarilystrung forconvenienceoftransport[otherthanUnworkedorsimplysawnor roughlyshaped]
7104
7103
7101 7102
Chapter/ Heading/ Sub-heading/ Tariffitem (2)
S. No.
4.
2.
1.
(1)
3.
1276
besinoritusvistied
aiblosadorbesitodums manufactured
manufacturedforms,orinpowderform
Imitationjewellery
Articlesofgoldsmiths'orsilversmiths'waresandpartsthereof,of preciousmetalorofmetalcladwithpreciousmetal
Coin
Otherarticlesofpreciousmetalorofmetalcladwithpreciousmetal
semi-manufactured
Wasteandscrapofpreciousmetalorofmetalcladwithpreciousmetal; otherwasteandscrapcontainingpreciousmetalorpreciousmetal compounds,ofakindusedprincipallyfortherecoveryofpreciousmetal.
Articlesofjewelleryandpartsthereof,ofpreciousmetalorofmetalclad withpreciousmetal
Dustandpowderofnaturalorsyntheticpreciousorsemi-preciousstones Silver(includingsilverplatedwithgoldorplatinum),unwroughtorin semi-manufacturedforms,orinpowderform
Basemetalsorsilver,cladwithgold,notfurtherworkedthansemi-
Basemetalscladwithsilver,notfurtherworkedthansemi-manufactured
Gold(includinggoldplatedwithplatinum)unwroughtorinsemi-
Platinum,unwroughtorinsemi-manufacturedforms,orinpowderform Basemetals,silverorgold,cladwithplatinum,notfurtherworkedthan
Articlesofnaturalorculturedpearls,preciousorsemi-preciousstones (natural,syntheticorreconstructed)
7115
7118
7112
7116 7117 7108
7107
7106
7114
7105
7109 7110
7113
7111
16.
12.
14.
13.
15.
18.
11.
17. 10.
5.
9.
6.
8.
7.
1277
(3)
Dr.V.CANDAVELOU,I.A.S.
DescriptionofGoods
minaanivod10189M
misenivod
(remisticotinuniqutuq
Commissioner-cum-SecretarytoGovernment(Finance).
LAGAZETTEDEL'ETAT
MapScheduleVI-0.125%
(ByorderoftheLieutenant-Governor)
Diamonds,non-industrialunworkedorsimplysawn,cleavedorbruted Preciousstones(otherthandiamonds)andsemi-preciousstones, unworkedorsimplysawnorroughlyshaped
Syntheticorreconstructedpreciousorsemi-preciousstones,unworkedor simplysawnorroughlyshaped
7104
7102
7103
Chapter/
(2)
Heading/ Sub-heading/ Tariffitem
Explanation.-Forthepurposesofthisnotification,-
2. Thisnotificationshallcomeintoforcewitheffectfromthe1stdayofJuly,2017.
(ii)Thephrase"registeredbrandname"meansbrandnameortradename,thatistosay,a nameoramark,suchassymbol,monogram,label,signatureorinventedwordorwriting whichisusedinrelationtosuchspecifiedgoodsforthepurposeofindicating,orsoasto indicateaconnectioninthecourseoftradebetweensuchspecifiedgoodsandsomeperson usingsuchnameormarkwithorwithoutanyindicationoftheidentityofthatperson,and whichisregisteredundertheTradeMarksAct,1999.
(iv)TherulesfortheinterpretationoftheFirstScheduletotheCustomsTariffAct,1975(51 of1975),includingtheSectionandChapterNotesandtheGeneralExplanatoryNotesofthe FirstScheduleshall,sofarasmaybe,applytotheinterpretationofthisnotification.
S.
(iii)"Tariffitem","sub-heading""heading"and"Chapter"shallmeanrespectivelyatariff item,sub-heading,headingandchapterasspecifiedintheFirstScheduletotheCustoms TariffAct,1975(51of1975).
(i)Thephrase"unitcontainer"meansapackage,whetherlargeorsmall(forexample,tin, can,box,jar,bottle,bag,orcarton,drum,barrel,orcanister)designedtoholdapre- determinedquantityornumber,whichisindicatedonsuchpackage.
No.
bnsassolnaltnato)nesoiltobelli10 2.
3.
niqutugbusnosotσπόςτοάτο)nottobellidolesn't
1.
(1)
PART-I] [PART-I
benstetteneldoide
(3)
DescriptionofGoodsnu
Schedule
NOTIFICATION
GOVERNMENTOFPUDUCHERRY
LAGAZETTEDEL'ETAT
COMMERCIALTAXESSECRETARIAT
container]
OtherliveanimalsuchasMammals,Birds,Insects
Meatofbovineanimals,freshandchilled.
Liveswineodivi
Livebovineanimals
Livepoultry,thatistosay,fowlsofthespeciesGallusdomesticus, ducks,geese,turkeysandguineafowls.
Meatofbovineanimalsfrozen[otherthanfrozenandputupinunit
Meatofswine,fresh,chilledorfrozen[otherthanfrozenandputupin
Liveasses,mulesandhinnies
Livesheepandgoats
unitcontainer]
Meatofsheeporgoats,fresh,chilledorfrozen[otherthanfrozenand putupinunitcontainer]
0202
0102
0203 0204
0104
0105
0201
0106
0101 0103
(2)
Chapter/
Heading/
Sub-heading
/Tariffitem
(G.O.Ms.No.2/2017-PuducherryGST(Rate),Puducherry,dated29thJune2017)
baturd
S. No.
10.
4.
2.
8.
9.
(1)
5.
1.
6.
7.
3.
Inexerciseofthepowersconferredbysub-section(1)ofsection11ofthePuducherry GoodsandServicesTaxAct,2017(ActNo.6of2017),theLieutenant-Governor,Puducherry, beingsatisfiedthatitisnecessaryinthepublicinterestsotodo,ontherecommendationsof theCouncil,herebyexemptsintra-Statesuppliesofgoods,thedescriptionofwhichis specifiedincolumn(3)oftheScheduleappendedtothisnotification,fallingunderthetariff item,sub-heading,headingorChapter,asthecasemaybe,asspecifiedinthecorresponding entryincolumn(2)ofthesaidSchedule,fromthewholeofthestatetaxleviablethereon undersection9ofthePuducherryGoodsandServicesTaxAct,2017(ActNo.6of2017).
1278 1279
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Molluscs,whetherinshellornot,live,fresh,chilled;aquatic
heading0304
Humanhair,unworked,whetherornotwashedorscoured;wasteof
humanhair
Naturalhoney,otherthanputupinunitcontainerandbearinga registeredbrandname
Chenaorpaneer,otherthanputupinunitcontainersandbearinga registeredbrandname;
floursandmealsofmeatormeatoffal,otherthanputupinunit containers
Othermeatandediblemeatoffal,fresh,chilledorfrozen[otherthan frozenandputupinunitcontainer]
Livefish.
Curd;Lassi;Buttermilk
Freshmilkandpasteurisedmilk,includingseparatedmilk,milkand cream,notconcentratednorcontainingaddedsugarorother sweeteningmatter,excludingUltraHighTemperature(UHT)milk
Meatandediblemeatoffal,salted,inbrine,driedorsmoked;edible
Birds'eggs,inshell,fresh,preservedorcooked Meatandedibleoffal,ofthepoultryofheading0105,fresh,chilledor frozen[otherthanfrozenandputupinunitcontainer]
Fishfilletsandotherfishmeat(whetherornotminced),freshor chilled.
Meatofhorses,asses,mulesorhinnies,fresh,chilledorfrozen[other thanfrozenandputupinunitcontainer]
Fish,freshorchilled,excludingfishfilletsandotherfishmeatof
Fishseeds,prawn/shrimpseedswhetherornotprocessed,curedorin frozenstate[otherthangoodsfallingunderChapter3andattracting
2.5%]
putupinunitcontainer]
invertebratesotherthancrustaceansandmolluscs,live,freshorchilled. Aquaticinvertebratesotherthancrustaceansandmolluscs,live,fresh orchilled.
Pigfat,freeofleanmeat,andpoultryfat,notrenderedorotherwise extracted,fresh,chilledorfrozen[otherthanfrozenandputupinunit container]
Pigfat,freeofleanmeat,andpoultryfat,notrenderedorotherwise extracted,salted,inbrine,driedorsmoked[otherthanputupinunit containers]
Crustaceans,whetherinshellornot,live,freshorchilled;crustaceans, inshell,cookedbysteamingorbyboilinginwaterlive,freshor chilled.
Edibleoffalofbovineanimals,swine,sheep,goats,horses,asses, mulesorhinnies,fresh,chilledorfrozen[otherthanfrozenandputup inunitcontainer]
0206
3
0302
0409
0210
0304
0307
0401
0306
0205
0207 0208
0308
0406 0407 0209
0403
0501
0301
(2)
0209
Chapter/ Heading/ Sub-heading /Tariffitem
S. No.
12.
11.
15.
14.
17.
18.
21.
22.
24.
25.
13.
16.
26.
30.
20.
29.
19.
23.
27.
28.
(1)
PART-1] [PART-I
gui
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
aboodtonoitqis
Leguminousvegetables,shelledorunshelled,freshorchilled.
ornamentalfoliage
Cucumbersandgherkins,freshorchilled.
Tomatoes,freshorchilled.
Apricots,cherries,peaches(includingnectarines),plumsandsloes, Potatoes,freshorchilled.
Bananas,includingplantains,freshordried
Grapes,fresh Melons(includingwatermelons)andpapaws(papayas),fresh. Apples,pearsandquinces, fresh.
Onions,shallots,garlic,leeksandotheralliaceousvegetables,freshor chilled.
Otherfruitsuchasstrawberries,raspberries,blackberries,mulberries Semenincludingfrozensemen
Lettuce(Lactucasativa)andchicory(Cichoriumspp.),freshorchilled. Carrots,turnips,saladbeetroot,salsify,celeriac,radishesandsimilar edibleroots,freshorchilled.
fresh.
Coconuts,freshordried,whetherornotshelledorpeeled Brazilnuts,fresh,whetherornotshelledorpeeled
fresh.
Dates,figs,pineapples,avocados,guavas,mangoesandmangosteens,
Driedleguminousvegetables,shelled,whetherornotskinnedorsplit. Manioc,arrowroot,salep,Jerusalemartichokes,sweetpotatoesand similarrootsandtuberswithhighstarchorinulincontent,freshor chilled;sagopith.
Othervegetables,freshorchilled.
Cabbages,cauliflowers,kohlrabi,kaleandsimilarediblebrassicas, freshorchilled.
Driedvegetables,whole,cut,sliced,brokenorinpowder,butnot furtherprepared.
Livetreesandotherplants;bulbs,rootsandthelike;cutflowersand
Allgoodsi.e.Hoofmeal;hornmeal;hooves,claws,nailsandbeaks; antlers;etc.
Allgoodsi.e.Bonesandhorn-cores,unworked,defatted,simply prepared(butnotcuttoshape),treatedwithacidorgelatinised;powder andwasteoftheseproducts
Citrusfruit,suchasOranges,Mandarins(includingtangerinesand satsumas);clementines,wilkingsandsimilarcitrushybrids,Grapefruit, includingpomelos,Lemons(Citruslimon,Citruslimonum)andlimes (Citrusaurantifolia,Citruslatifolia),fresh.
Othernuts,Othernuts,freshsuchasAlmonds,Hazelnutsorfilberts (Coryiusspp.),walnuts,Chestnuts(Castaneaspp.),Pistachios, Macadamianuts,Kolanuts(Colaspp.),Arecanuts,fresh,whetheror notshelledorpeeled
0810
0804
0807
0808
0809
0805 0806
0713
0714
0802
0803
0706
0801
0801
6
0705
0709
0712
0704
0707
0708
0702
0703
0701
0511
0506
(2)
050790
55.
56.
57.
54.
52.
S.Chapter/ Heading/ Sub-heading /Tariffitem
42.
53.
44.
50.
51.
49.
46.
47.
40.
No.
41.
45.
48.
43.
34.
35.
32.
36.
37.
38.
39.
31.
33.
(1)
1280 1281
gaibasil-du?
LAGAZETTEDEL'ETAT
Unprocessedgreenleavesoftea
aboodtonongitoDescriptionofGoods
Coffeebeans,notroasted
Barley[otherthanthoseputupinunitcontainerandbearinga registeredbrandname]
berries[ofseedquality]
Wheatandmeslin[otherthanthoseputupinunitcontainerand bearingaregisteredbrandname]
Maize(corn)[otherthanthoseputupinunitcontainerandbearinga
Freshturmeric,otherthaninprocessedform
Freshginger,otherthaninprocessedform
Seedsofanise,badian,fennel,coriander,cuminorcaraway;juniper
Oats[otherthanthoseputupinunitcontainerandbearingaregistered brandname]
Peelofcitrusfruitormelons(includingwatermelons),fresh.
Rye[otherthanthoseputupinunitcontainerandbearingaregistered brandname] (3) andloganberries,black,whiteorredcurrantsandgooseberries, cranberries,bilberriesandotherfruitsofthegenusvaccinium,Kiwi fruit,Durians,Persimmons,Pomegranates,Tamarind,Sapota(chico), Custard-apple(ata),Bore,Lichi,fresh.
Allgoodsofseedquality
1004 1005
1002 1003
9 0909
1001
0902
0814 0901
(2)
sontoter
09103010
09101110
Chapter/ Heading/ Sub-heading /Tariffitem
S.
bolide
64.
65.
66.
68. No.
62.
67.
58.
59.
60.
61.
63.
(1)
PART-I]
registeredbrandname]
registeredbrandname]
Cerealgroats,mealandpellets[otherthanthoseputupinunit containerandbearingaregisteredbrandname] Cerealgrainshulled
Wheatormeslinflour[otherthanthoseputupinunitcontainerand bearingaregisteredbrandname].
brandnamel
Cerealfloursotherthanofwheatormeslin,[maize(corn)flour,Rye flour,etc.][otherthanthoseputupinunitcontainerandbearinga registeredbrandname]
brandname] Grainsorghum[otherthanthoseputupinunitcontainerandbearinga
Buckwheat,milletandcanaryseed;othercerealssuchasJawar,Bajra, Ragi][otherthanthoseputupinunitcontainerandbearingaregistered
Rice[otherthanthoseputupinunitcontainerandbearingaregistered
Allgoodsofseedquality
Flour,ofpotatoes[otherthanthoseputupinunitcontainerandbearing aregisteredbrandname]
Flour,ofthedriedleguminousvegetablesofheading0713(pulses) [otherthanguarmeal11061010andguargumrefinedsplit110610 90],ofsagoorofrootsortubersofheading0714oroftheproductsof Chapter8i.e.oftamarind,ofsingoda,mangoflour,etc.[otherthan thoseputupinunitcontainerandbearingaregisteredbrandname]
1106
1105
1104
12
1103
1102
1101
1007
1006
1008
75.
76.
79.
74.
78.
77.
71.
72.
73.
70.
69.
[PART-I
gaibasil
gaibned-due
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Sunflowerseeds,whetherornotbroken,ofseedquality.
Linseed,whetherornotbroken,ofseedquality.
Ground-nuts,notroastedorotherwisecooked,whetherornotshelled
quality.
primarilyinperfumery,inpharmacyorforinsecticidal,fungicidalor similarpurpose,freshorchilled.
Locustbeans,seaweedsandotheralgae,sugarbeetandsugarcane, freshorchilled.
Plantsandpartsofplants(includingseedsandfruits),ofakindused
Seeds,fruitandspores,ofakindusedforsowing.
Soyabeans,whetherornotbroken,ofseedquality.
Rapeorcolzaseeds,whetherornotbroken,ofseedquality.
Hopcones,fresh.
orbroken,ofseedquality.
Otheroilseedsandoleaginousfruits(i.e.Palmnutsandkernels,cotton seeds,Castoroilseeds,Sesamumseeds,Mustardseeds,Saffower (Carthamustinctorius)seeds,Melonseeds,Poppyseeds,Ajams, Mangokernel,Nigerseed,Kokam)whetherornotbroken,ofseed
1202
1212
1206
1204
1205
1209 1201
1210
1211
1207
(2)
Chapter/ Heading/ Sub-heading /Tariffitem
S.
No.
81.
82.
84.
80.
88.
85.
86.
90.
89.
87.
83.
(1)
1282
Prasadamsuppliedbyreligiousplacesliketemples,mosques,
churches,gurudwaras,dargahs,etc.
Swedes,mangolds,fodderroots,hay,lucerne(alfalfa),clover, sainfoin,foragekale,lupines,vetchesandsimilarforageproducts, whetherornotintheformofpellets.
Pappad,bywhatevernameitisknown,exceptwhenservedfor consumption
JaggeryofalltypesincludingCaneJaggery(gur)andPalmyraJaggery Puffedrice,commonlyknownasMuri,flattenedorbeatenrice, commonlyknownasChira,parchedrice,commonlyknownaskhoi, parchedpaddyorricecoatedwithsugarorgur,commonlyknownas Murki
Water[otherthanaerated,mineral,purified,distilled,medicinal,ionic, battery,de-mineralizedandwatersoldinsealedcontainer]
Cerealstrawandhusks,unprepared,whetherornotchopped,ground, pressedorintheformofpellets
Betelleaves
Aquaticfeedincludingshrimpfeedandprawnfeed,poultryfeed& cattlefeed,includinggrass,hay&straw,supplement&huskofpulses, concentrates&additives,wheatbran&de-oiledcake
Non-alcoholicToddy,Neeraincludingdateandpalmneera Tendercoconutwaterotherthanputupinunitcontainerandbearinga registeredbrandname LacandShellac
Salt,alltypes
Bread(brandedorotherwise),exceptwhenservedforconsumption andpizzabread
2201
1904
1213 1214
1905
1301
1905
2106 2201
2501 14049040
2308,2309
22029090
2302,2304,
2305,2306, 1701or1702
102. 103.
100.
101.
92.
95.
96.
98.
99.
97.
91.
93.
94.
1283
gaibash
gaibead-dae
(3)
LAGAZETTEDEL'ETAT
agglomerated specificationNo.5470:2002
abootoroitqirstsDescriptionofGoods
Electricalenergy
Dicalciumphosphate(DCP)ofanimalfeedgradeconformingtoIS
Firewoodorfuelwood
Condomsandcontraceptives
Cheques,loseorinbookform
bearingaregisteredbrandname]
Judicial,Non-judicialstamppapers,Courtfeestampswhensoldbythe GovernmentTreasuriesorVendorsauthorizedbytheGovernment
Printedbooks,includingBraillebooks
HumanBloodanditscomponents
Plasticbangles
Postalitems,likeenvelope,Postcardetc.,soldbyGovernment
RupeenoteswhensoldtotheReserveBankofIndia
Woodcharcoal(includingshellornutcharcoal),whetherornot
Kajal[otherthankajalpencilsticks],Kumkum,Bindi,Sindur,Alta Municipalwaste,sewagesludge,clinicalwaste
Allgoodsandorganicmanure[otherthanputupinunitcontainersand
Alltypesofcontraceptives
4402
3002
3825
3006
4901
3926
4014
3304
4401
3101
4907
4817/4907
4802/4907
48/4907 (2)
2835
27160000
Heading/ Sub-heading
/Tariffitem
114.
118.
111. 113.
109.
117.
110.
S. Chapter/
116. 104.
108.
112.
105.
106.
107.
No.
119.
115. (1)
PART-I]
Newspapers,journalsandperiodicals,whetherornotillustratedor containingadvertisingmaterial
Children'spicture,drawingorcolouringbooks
Silkwormlaying,cocoon
Coconut,coirfibre
Earthenpotandclaylamps
Humanhair,dressed,thinned,bleachedorotherwiseworked
Ambercharkha
GandhiTopi
IndianNationalFlag
Khadiyarn
Wasteofwooloroffineorcoarseanimalhair
Wool,notcardedorcombed
Rawsilk
othertoolsofakindusedinagriculture,horticultureorforestry.
Mapsandhydrographicorsimilarchartsofallkinds,includingatlases,
Glassbangles(exceptthosemadefrompreciousmetals)
Silkwaste
Fineorcoarseanimalhair,notcardedorcombed
Jutefibres,raworprocessedbutnotspun
Agriculturalimplementsmanuallyoperatedoranimaldriveni.e.Hand tools,suchasspades,shovels,mattocks,picks,hoes,forksandrakes; axes,billhooksandsimilarhewingtools;secateursandprunersofany kind;scythes,sickles,hayknives,hedgeshears,timberwedgesand wallmaps,topographicalplansandglobes,printed
820100
52
4902
63
4903
7018
8445 4905
5102
6703
5305
5002
5001 5101 5103
5003
5303
69120040
129.52
126.
134.
131.
120.
124.
128.
122.
121. 123.
138. 127.
132.
125.
rust
130.
137.
136.
133.
135.
[PART-I
811
AgnibeoH
gaibesd-da?
(3)
geibulom
LAGAZETTEDEL'ETAT
Indigenoushandmademusicalinstruments
abootonoinq12DescriptionofGoods
Spacecraft(includingsatellites)andsuborbitalandspacecraftlaunch
Passengerbaggage
Handloom[weavingmachinery]
Muddhasmadeofsarkandaandphoolbaharijhadoo
vehicles
Hearingaids
Slates
Slatepencilsandchalksticks
Pujasamagrinamely,-
Partsofgoodsofheading8801
SupplyoflotterybyanypersonotherthanStateGovernment,Union TerritoryorLocalauthoritysubjecttotheconditionthatthesupplyof suchlotteryhassufferedappropriatecentraltax,Statetax,Union territorytaxorintegratedtax,asthecasemaybe,whensuppliedby StateGovernment,UnionTerritoryorlocalauthority,asthecasemay be,tothelotterydistributororsellingagentappointedbytheState Government,UnionTerritoryorlocalauthority,asthecasemaybe.
(viii)Roli
(iv)Panchamrit,
(x)Chandantika
(ix)Kalava(Rakshasutra)шой
(vii)Wickfordiya.motlood
(v)Vibhutisoldbyreligiousinstitutions,
(iii)Woodenkhadau;metaIn
(vi)Unbrandedhoney[proposedGSTNil]
(mixtureofcowdung,desighee,milkandcurd); (ii)Sacredthread(commonlyknownasyagnopavit);
( i)Rudraksha,rudrakshamala,tulsikanthimala,panchgavya
92
8446
9609 9803
9603
8803
9021
(2)
96100000
88026000
Anychapter
Explanation.-ForthepurposesofthisSchedule,-
Chapter/ Heading/ Sub-heading /Tariffitem
149.
147.
142. 144.
145.
141.
148.
146.
143.
140.
139.
S. No.
(iii)"Tariffitem","sub-heading""heading"and"Chapter"shallmeanrespectivelyatariff item,heading,sub-headingandChapterasspecifiedintheFirstScheduletotheCustoms TariffAct,1975(51of1975).
(ii)Thephrase"registeredbrandname"meansbrandnameortradename,thatistosay,a nameoramark,suchassymbol,monogram,label,signatureorinventedwordorwriting whichisusedinrelationtosuchspecifiedgoodsforthepurposeofindicating,orsoasto indicateaconnectioninthecourseoftradebetweensuchspecifiedgoodsandsomeperson usingsuchnameormarkwithorwithoutanyindicationoftheidentityofthatperson,and whichisregisteredundertheTradeMarksAct,1999. lid
(i)Thephrase"unitcontainer"meansapackage,whetherlargeorsmall(forexample,tin,can, box,jar,bottle,bag,orcarton,drum,barrel,orcanister)designedtoholdapre-determined quantityornumber,whichisindicatedonsuchpackage. 20
(1)
1284 1285
Dr.V.CANDAVELOU,I.A.S.
NOTIFICATION
Commissioner-cum-SecretarytoGovernment(Finance).
LAGAZETTEDEL'ETAT
GOVERNMENTOFPUDUCHERRY COMMERCIALTAXESSECRETARIAT
(ByorderoftheLieutenant-Governor)
(G.O.Ms.No.3/2017-PuducherryGST(Rate),Puducherry,dated29thJune2017) 2. Thisnotificationshallcomeintoforcewitheffectfromthe1stdayofJuly,2017.
(iv)TherulesfortheinterpretationoftheFirstScheduletothesaidCustomsTariffAct,1975, includingtheSectionandChapterNotesandtheGeneralExplanatoryNotesoftheFirst Scheduleshall,sofarasmaybe,applytotheinterpretationofthisnotification.esd
Inexerciseofthepowersconferredbysub-section(1)ofsection11ofthePuducherryGoods andServicesTaxAct,2017(ActNo.6of2017),theLieutenant-Governor,Puducherry,beingsatisfied thatitisnecessaryinthepublicinterestsotodo,ontherecommendationsoftheCouncil,hereby exemptsintra-Statesuppliesofgoods,thedescriptionofwhichisspecifiedincolumn(3)oftheTable belowreadwithrelevantListappendedheretoandfallingunderthetariffitem,sub-heading,heading orChapter,asthecasemaybe,asspecifiedinthecorrespondingentryincolumn(2)ofthesaid Table,fromsomuchofthestatetaxleviablethereonundersection9ofthePuducherryGoodsand ServicesTaxAct,2017(ActNo.6of2017)asisinexcessoftheamountcalculatedattherate specifiedinthecorrespondingentryincolumn(4)ofthesaidTableandsubjecttotherelevant conditionsannexedtothisnotification,asspecifiedinthecorrespondingentryincolumn(5)ofthe Tableaforesaid.
PART-I]
1 Condition No.
(5)
Rate
(4)
2.5% TABLE
(3)
DescriptionofGoods
GoodsspecifiedintheListannexedtothisTable requiredinconnectionwith:
(1)Petroleumoperationsundertakenunder petroleumexplorationlicensesormining leases,grantedbythementofIndia oranyStateGovernmenttotheOiland NaturalGasCorporationorOilIndia
Sub- Any Chapter Chapter/
Heading/
(2)
heading/ Tariffitem
S. No.
(1)
1.
[PART-I
Condition No.
(5)
Rate
(4)
Conditions
ANNEXURE
.ob
(3)
DescriptionofGoods
LAGAZETTEDEL'ETAT
Limitedonnominationbasis,or
(5)Coalbedmethaneoperationsundertaken underspecifiedcontractsundertheCoal BedMethanePolicy.
(4)Petroleumoperationsundertakenunder specifiedcontractsundertheMarginal FieldPolicy(MFP),or
(2)Petroleumoperationsundertakenunder specifiedcontracts,or
(3)Petroleumoperationsundertakenunder specifiedcontractsundertheNew ExplorationLicensingPolicy,or
(i)isalicensee,heproducestotheDeputyCommissionerofCentraltaxorthe AssistantCommissionerofCentraltaxortheDeputyCommissionerofState taxortheAssistantCommissionerofStatetax,asthecasemaybe,having jurisdictionoverthesupplierofgoods,atthetimeofoutwardsupplyof
(ii)anIndianCompanyorCompanies,aForeignCompanyorCompanies,ora consortiumofanIndianCompanyorCompaniesandaForeignCompanyor Companies(hereinafterreferredtoasthe"contractor")orasub-contractor ofthecontractorandineachcaseinconnectionwithpetroleumoperations tobeundertakenunderacontractwiththeGovernmentofIndia;or
(iii)anIndianCompanyorCompanies,aForeignCompanyorCompanies,ora consortiumofanIndianCompanyorCompaniesandaForeignCompanyor Companies(hereinafterreferredtoasthe"contractor")orasub-contractor ofsuchCompanyorCompaniesorsuchconsortiumandineachcasein connectionwithpetroleumoperationsorcoalbedmethaneoperations,asthe casemaybe,tobeundertakenunderacontractsignedwiththeGovernment ofIndia,onorafterthe1stdayofApril,1998,undertheNewExploration LicensingPolicy,oronorafterthe1stdayofApril2001intermsofthe CoalBedMethanePolicy,oronorafterthe14thdayofOctober,2015in
(i)theOilandNaturalGasCorporationorOilIndiaLimited(hereinafter referredtoasthe"licensee")orasub-contractorofthelicenseeandineach caseinconnectionwithpetroleumoperationstobeundertakenunder petroleumexplorationlicensesorminingleases,asthecasemaybe,granted bytheGovernmentofIndiaoranyStateGovernmentonnominationbasis; or
termsoftheMarginalFieldPolicy,asthecasemaybe; (b)wheretherecipientofoutwardsupplyofgoods,-
(a)thegoodsaresuppliedto,-
If,-
Chapter/
(2)
Heading/ Sub- heading/
Tariffitem
1.
Condition No.
S. No.
(1)
1286 1287
LAGAZETTEDEL'ETAT
(B)petroleumoperationsreferredtoinsub-clause(ii)ofclause(a) underthecontractreferredtointhatsub-clauseandcontaining,the nameofsuchsub-contractor,or
(C)petroleumoperationsorcoalbedmethaneoperations,asthecase maybe,referredtoinsub-clause(iii)ofclause(a)underacontract signedundertheNewExplorationLicensingPolicyortheCoal BedMethanePolicyortheMarginalFieldPolicy,asthecasemay be,andcontainingthenameofsuchsub-contractor;
(A)petroleumoperationsreferredtoinsub-clause(i)ofclause(a) underthelicensesorminingleases,asthecasemaybe,referredto inthatsub-clauseandcontainingthenameofsuchsub-contractor, or
(B)petroleumoperationsorcoalbedmethaneoperationsreferredtoin sub-clause(iii)ofclause(a),asthecasemaybe,underacontract signedundertheNewExplorationLicensingPolicyortheCoal BedMethanePolicyortheMarginalFieldPolicy,asthecasemay be;
(A)petroleumoperationsreferredtoinsub-clause(ii)ofclause(a) underthecontractreferredtointhatsub-clause,or
goods,thefollowing,namely,acertificatefromadulyauthorisedofficerof theDirectorateGeneralofHydroCarbonsintheMinistryofPetroleumand NaturalGas,GovernmentofIndia,totheeffectthatthegoodsarerequired forpetroleumoperationsreferredtoinsub-clause(i)ofclause(a);
( be,bindinghimtopayanytax,fineorpenaltythatmaybecomepayable,if anyoftheconditionsofthisentryarenotcompliedwithbysuchsub- contractororlicenseeorlesseeorcontractor,asthecasemaybe;
(ii)an affidavittotheeffectthatsuchsub-contractorisabonafidesub- contractorofthelicenseeorlesseeorcontractor,asthecasemaybe; iii)anundertakingfromsuchlicenseeorlesseeorcontractor,asthecasemay
(i)acertificatefromadulyauthorisedofficeroftheDirectorateGeneralof HydroCarbonsintheMinistryofPetroleumandNaturalGas,Government ofIndia,totheeffectthatthegoodsarerequiredfor:-
(ii)isacontractor,heproducestotheDeputyCommissionerofCentraltaxor theAssistantCommissionerofCentraltaxortheDeputyCommissionerof StatetaxortheAssistantCommissionerofStatetax,asthecasemaybe, havingjurisdictionoverthesupplierofgoods,atthetimeofoutwardsupply ofgoods,acertificatefromadulyauthorisedofficeroftheDirectorate GeneralofHydroCarbonsintheMinistryofPetroleumandNaturalGas, GovernmentofIndia,totheeffectthatthegoodsarerequiredfor
(d)wherethegoodssosuppliedtothelicenseeorasub-contractorofthelicensee,or thecontractororasub-contractorofthecontractoraresoughttobetransferredto anothersub-contractorofthelicenseeoranotherlicenseeorasub-contractorof suchlicensee,oranothersub-contractorofthecontractororanothercontractoror asubcontractorofsuchcontractor(hereinafterreferredtoasthe"transferee"), suchtransfereeproducestotheDeputyCommissionerofCentraltaxorthe AssistantCommissionerofCentraltaxortheDeputyCommissionerofStatetax
(c)wheretherecipientofoutwardsupplyofgoodsisasub-contractor,heproduces totheDeputyCommissionerofCentraltaxortheAssistantCommissionerof CentraltaxortheDeputyCommissionerofStatetaxortheAssistant CommissionerofStatetax,asthecasemaybe,havingjurisdictionoverthe supplierofgoods,atthetimeofoutwardsupply,thefollowing,namely:-
PART-I] [PART-I
LAGAZETTEDEL'ETAT
Providedthatnothingcontainedinthissub-clauseshallapplyif suchtransfereeisanIndianCompanyorCompanies.
(B)inthecaseofacontractenteredintobytheGovernmentofIndia andaForeignCompanyorCompaniesor,theGovernmentof IndiaandaconsortiumofanIndianCompanyorCompaniesanda ForeignCompanyorCompanies,thatnoforeignexchangeremittance ismadeforthetransferofsuchgoodsundertakenbythe transfereeonbehalfoftheForeignCompanyorCompanies,asthe casemaybe:
(A)inthecaseofapetroleumexplorationlicenseormininglease,asthe casemaybe,grantedbytheGovernmentofIndiaoranyState Governmentonnominationbasis,thatnoforeignexchange remittanceismadeforthetransferofsuchgoodsundertakenby thetransfereeonbehalfofthelicenseeorlessee,asthecasemaybe;
(A)petroleumexplorationorminingleasesreferredtoinsub-clause(i)of clause(a),or
(B)petroleumoperationstobeundertakenunderacontractreferredtoin sub-clause(ii)ofclause(a),or
(C)petroleumoperationsorcoalbedmethaneoperations,asthecasemay be,tobeundertakenunderacontractreferredtoinsub-clause(iii)of clause(a)
ortheAssistantCommissionerofStatetax,asthecasemaybe,having jurisdictionoversuchtransferee,atthetimeofsuchtransfer,thefollowing, namely:-
(iii)acertificate,-
(i)acertificatefromadulyauthorisedofficeroftheDirectorateGeneralof HydroCarbonsintheMinistryofPetroleumandNaturalGas,Government ofIndia,totheeffectthatthesaidgoodsmaybetransferredinthenameof thetransfereeandthatthesaidgoodsarerequiredforpetroleumoperations tobeundertakenunder:-
(ii)undertakingfromthetransfereetocomplywithalltheconditionsofthis entry,includingthatheshallpaytax,fineorpenaltythatmaybecome payable,ifanyoftheconditionsofthisentryarenotcompliedwithby himself,whereheisthelicensee/contractororbythelicensee/contractorof thetransfereewheresuchtransfereeisasub-contractor;
(e)wherethegoodssosuppliedaresoughttobedisposedof,therecipientof outwardsupplyorthetransferee,asthecasemaybe,maypaythetaxwhich wouldhavebeenpayablebutfortheexemptioncontainedherein,onthe depreciatedvalueofsuchgoodssubjecttotheconditionthattherecipientof outwardsupplyorthetransferee,asthecasemaybe,producesbeforetheDeputy CommissionerofCentraltaxortheAssistantCommissionerofCentraltaxorthe DeputyCommissionerofStatetaxortheAssistantCommissionerofStatetax, asthecasemaybe,havingjurisdictionoverthesupplierofgoods,acertificate fromadulyauthorisedofficeroftheDirectorateGeneralofHydroCarbonsin theMinistryofPetroleumandNaturalGas,GovernmentofIndia,totheeffect thatthesaidgoodsarenolongerrequiredforthepetroleumoperationsorcoal bedmethaneoperations,andthedepreciatedvalueofthegoodsshallbeequalto theoriginalvalueofthegoodsatthetimeofimportreducedbythepercentage pointscalculatedbystraightlinemethodasspecifiedbelowforeachquarterofa yearorpartthereoffromthedateofclearanceofthegoods,namely:- (i)foreachquarterinthefirstyearattherateof4percent.;
1288 1289
List
[SeeS.No.1oftheTable]
LAGAZETTEDEL'ETAT
subjecttothemaximumof70percent.
(iii)foreachquarterinthethirdyearattherateof2.5percent.;and
(ii)foreachquarterinthesecondyearattherateof3percent.;
(iv)foreachquarterinthefourthyearandsubsequentyearsattherateof2per cent.,
(ROV).
(1)LandSeismicSurveyEquipmentandaccessories,requisitevehiclesincludingthoseforcarrying theequipment,seismicsurveyvessels,globalpositioningsystemandaccessories, andothermaterialsrequiredforseismicworkorothertypesofGeophysicaland Geochemicalsurveysforonshoreandoffshoreactivities.
(9)Process,productionandwellplatforms/installationforoil,gasorCBMandwater injectionincludingitemsformingpartoftheplatforms/installationandequipment requiredlikeprocprocessequipment,turbines,pumps,generators,compressors, primemovers,watermakers,filtersandfilteringequipment,telemetery, telecommunication,tele-controlandothermaterialrequiredforplatforms/installations.
( 7)Alltypesofdrillingbits,includingnozzles,breakersandrelated tools.
(8)Alltypesofoilfieldchemicalsorcoalbedmethanechemicalsincludingsynthetic productsusedinpetroleumorcoalbedmethaneoperations,oilwellcementandcement additives,requiredfordrilling,productionandtransportationofoilorgas.
(10)Linepipesforflowlinesandtrunkpipelinesincludingweight-coatingandwrapping. (11)Derrickbarges,Mobileandstationarycranes,trenchers,pipelaybarges,cargobargesand thelikerequiredintheconstruction/installationofplatformsandlayingofpipelines.
(5)Alltypesofequipment/unitsforspecialisedserviceslikediving,cementing,logging, casingrepair,productiontesting,simulationandmudservices,oilfieldrelatedlab equipment,reservoirengineering,geologicalequipment,directionaldrilling, stimulation,CoilTubingunits,DrillStemTesting(DST),dataacquisitionand processing,solidscontrol,fishing(asrelatedtodownholeretrievalinoilfield operationsorcoalbedmethaneoperations),wellcontrol,blowoutprevention(BOP),pipe inspectionincludingNonDestructiveTesting,coring,gravelpack,wellcompletion
(12)Singlebuoymooringsystems,mooringropes,fittingslikechains,shackles,couplings marinehosesandoiltankerstobeusedforoilstorageandconnectedequipment,Tanksused forstorageofoil,condensate,coalbedmethane,water,mud,chemicalsandrelated materials.
(4)Alltypesofmarinevesselstosupportpetroleumoperationsincludingworkboats, barges,crewboats,tugs,anchorhandlingvessels,laybargesandsupplyboats,marineship equipmentincludingwatermaker,DPsystemandDivingsystem.
(2)Alltypesofdrillingrigs,jackuprigs,submersiblerigs,semi-submersiblerigs,drillships, drillingbarges,shot-holedrillingrigs,mobilerigs,workoverrigsconsistingofvarious equipmentandotherdrillingequipmentrequiredfordrillingoperations,snubbingunits, hydraulicworkoverunits,self-elevatingworkoverkoverplatforms,RemoteOperatedVessel
(3)Helicoptersincludingassemblies/parts.
andworkoverforoil/gas/CBMwellsincludingwirelineanddownholeequipment. (6)Alltypesofcasingpipes,drillpipes,productiontubing,pupjoints,connections, coupling,kelly,crossoversandswages,DrivePipes.
(13)Alltypesoffullyequippedvesselsandotherunits/equipmentrequiredforpollution control,fireprevention,firefighting,safetyitemslikeSurvivalCraft,LifeRaft,fireand gasdetectionequipment,includingH2Smonitoringequipment.
PART-1] [PART-I
(01)
NOTIFICATION
bed Dr.V.CANDAVELOU,I.A.S. Commissioner-cum-SecretarytoGovernment(Finance).
LAGAZETTEDEL'ETAT
GOVERNMENTOFPUDUCHERRY COMMERCIALTAXESSECRETARIAT
(ByorderoftheLieutenant-Governor)
actuators,flexibleconnectionslikechicksonsandhighpressurehoses,shutdownpanels.
systems,testandmeasurementequipment.
(G.O.Ms.No.4/2017-PuducherryGST(Rate),Puducherry,dated29thJune2017)
Explanation.-
Inexerciseofthepowersconferredbysub-section(3)ofsection9ofthePuducherry GoodsandServicesTaxAct,2017(ActNo.6of2017),theLieutenant-Governor,Puducherry,on therecommendationsoftheCouncil,herebyspecifiesthesupplyofgoods,thedescriptionof whichisspecifiedincolumn(3)oftheTablebelowandfallingunderthetariffitem,sub- heading,headingorChapter,asthecasemaybe,asspecifiedinthecorrespondingentryin column(2)ofthesaidTable,madebythepersonasspecifiedinthecorrespondingentryin column(4),inrespectofwhichthestatetaxshallbepaidonreversechargebasisbytherecipient oftheintra-statesupplyofsuchgoodsasspecifiedinthecorrespondingentryincolumn(5)and alltheprovisionsofthesaidActshallapplytosuchrecipient,namely:-
2. Thisnotificationshallcomeintoforcewitheffectfromthe1stdayofJuly,2017.
(2) TherulesfortheinterpretationoftheFirstScheduletothesaidCustomsTariffAct,1975, includingtheSectionandChapterNotesandtheGeneralExplanatoryNotesoftheFirstSchedule shall,sofarasmaybe,applytotheinterpretationofthisnotification.
(1)Inthisnotification,"tariffitem","sub-heading""heading"and"Chapter"shallmean respectivelyatariffitem,heading,sub-headingandChapterasspecifiedintheFirstScheduletothe CustomsTariffAct,1975(51of1975).
(24)Sub-assemblies,tools,accessories,stores,spares,materials,supplies,consumablesforrunning, repairingormaintenanceofthegoodsspecifiedinthisList.
( 15)Alltypesofvalvesincludinghighpressurevalves.
( 22)CathodicProtectionSystemsincludinganodes.
(20)Commondepthpoint(CDP)cable,loggingcable,connectors,geo-phonestrings, perforationequipmentandexplosives
( 23)Technicaldrawings,maps,literature,datatapes,OperationalandMaintenanceManuals requiredforpetroleumorcoalbedmethaneoperations.
(19)X-bandradartransponders,areasurveillancesystem.
(14)Mobileandskidmountedpipelaying,pipetestingandpipeinspectionequipment.
(17)Non-directionalradiobeacons,intrinsicallysafewalkie-talkies,directionalfinders,EPIRV, electronicindividualsecuritydevicesincludingelectronicaccesscontrolsystem.
(18)Specializedantennasystem,simplextelexoverradioterminals,channelmicrowave
(21)WellheadandChristmastrees,includingvalves,chokes,headsspools,hangersand
(16)Communicationequipmentrequiredforpetroleumorcoalbedmethaneoperations includingsynthesizedVHFAeroandVHFmultichannelsets/VHFmarinemultichannel sets.
1290 1291
2300
(5)
Recipientofsupply
Lotterydistributororselling agent.
Anyregisteredperson
Anyregisteredperson
Anyregisteredperson
Anyregisteredperson
Explanation.-Forthepurposes ofthisentry,lotterydistributor orsellingagenthasthesame meaningasassignedtoitin clause(c)ofRule2ofthe Lotteries(Regulation)Rules, 2010,madeunderthe provisionsofsubsection1of section11oftheLotteries (Regulations)Act,1998(17of 1998).
(4)
Supplierof goods
Agriculturist
Agriculturist
Agriculturist
State
Dr.V.CANDAVELOU,I.A.S. Commissioner-cum-SecretarytoGovernment(Finance).
Government,
Union
Territoryor
anylocal
authority
Any person who
manufactures silkyarnfrom rawsilkorsilk wormcocoons forsupplyof silkyarn
YANTHOUALTABLEИЗМИЯ
LAGAZETTEDEL'ETAT
(3)
(ByorderoftheLieutenant-Governor)
Descriptionof supplyofGoods
Tobaccoleaves
Supplyoflottery.
leaves(tendu)
Cashewnuts,not shelledorpeeled Bidi wrapper
Silkyarn
0801
2401
(2)
14049010
5004to5006
Tariffitem, sub-heading, headingor Chapter
1019
Explanation.
S.
2. Thisnotificationshallcomeintoforcewitheffectfromthe1stdayofJuly,2017.
No.
4.
5.
(2) TherulesfortheinterpretationoftheFirstScheduletothesaidCustomsTariffAct,1975, includingtheSectionandChapterNotesandtheGeneralExplanatoryNotesoftheFirst Scheduleshall,sofarasmaybe,applytotheinterpretationofthisnotification.
2.
(1)InthisTable,"tariffitem","sub-heading","heading"and"Chapter"shallmean respectivelyatariffitem,sub-heading,headingorchapter,asspecifiedintheFirstScheduleto theCustomsTariffAct,1975(51of1975).
(1)
1.
3.
PART-I] [PART-I
(3)
DescriptionofGoods
TABLE
NOTIFICATION
LAGAZETTEDEL'ETAT
GOVERNMENTOFPUDUCHERRY COMMERCIALTAXESSECRETARIAT
electricaccumulators
Wovenfabricsofcotton
Wovenfabricsofsilkorofsilkwaste
Wovenfabricsofothervegetabletextilefibres,paperyarn
Wovenfabricsofmanmadetextilematerials
Wovenfabricsofmanmadestaplefibres
Wovenfabricsofwoolorofanimalhair
Knittedorcrochetedfabrics[Allgoods]
Otherraillocomotives;locomotivetenders;suchasDiesel-electric locomotives,Steamlocomotivesandtendersthereof
Self-propelledrailwayortramwaycoaches,vansandtrucks,other thanthoseofheading8604
Railwayortramwaymaintenanceorservicevehicles,whetherornot self-propelled(forexample,workshops,cranes,ballasttampers, trackliners,testingcoachesandtrackinspectionvehicles)
Raillocomotivespoweredfromanexternalsourceofelectricityorby
8602
8604
60
8603
8601
5007
(2)
5407,5408
Tariffitem,
heading,sub-
headingor
Chapter
5208to5212
5309to5311
5512to5516
5111to5113
(G.O.Ms.No.5/2017-PuducherryGST(Rate),Puducherry,dated29thJune2017)
11.
S.
10.
No.
9.
4.
5.
6.
(1)
1.
3.
7.
8.
2.
Inexerciseofthepowersconferredbyclause(ii)oftheprovisotosub-section(3)of section54ofthePuducherryGoodsandServicesTaxAct,2017(ActNo.6of2017),the Lieutenant-Governor,Puducherry,ontherecommendationsoftheCouncil,herebynotifiesthe goods,thedescriptionofwhichisspecifiedincolumn(3)oftheTablebelowandfallingunder thetariffitem,heading,sub-headingorChapter,asthecasemaybe,asspecifiedinthe correspondingentryincolumn(2)ofthesaidTable,inrespectofwhichnorefundofunutilised inputtaxcreditshallbeallowed,wherethecredithasaccumulatedonaccountofrateoftaxon inputsbeinghigherthantherateoftaxontheoutputsuppliesofsuchgoods(otherthannilrated orfullyexemptsupplies).
1292 1293
NOTIFICATION
Dr.V.CANDAVELOU,I.A.S. Commissioner-cum-SecretarytoGovernment(Finance).
Dr.V.CANDAVELOU,I.A.S. Commissioner-cum-SecretarytoGovernment(Finance).
LAGAZETTEDEL'ETAT
GOVERNMENTOFPUDUCHERRY COMMERCIALTAXESSECRETARIAT
(ByorderoftheLieutenant-Governor)
Railwayortramwaygoodsvansandwagons,notself-propelled
Railwayortramwaytrackfixturesandfittings;mechanical(including electro-mechanical)signalling,safetyortrafficcontrolequipmentfor railways,tramways,roads,inlandwaterways,parkingfacilities,port installationsorairfields;partsoftheforegoing
Partsofrailwayortramwaylocomotivesorrolling-stock;suchas Bogies,bissel-bogies,axlesandwheels,andpartsthereof
Railwayortramwaypassengercoaches,notself-propelled;luggage vans,postofficecoachesandotherspecialpurposerailwayor tramwaycoaches,notself-propelled(excludingthoseofheading 8604)
8605
8607
8606 8608
Explanation.-
(G.O.Ms.No.6/2017-PuducherryGST(Rate),Puducherry,dated29thJune2017)
12.
13.
14.
15.
2. Thisnotificationshallcomeintoforcewitheffectfromthe1stdayofJuly,2017.
(1) InthisTable,"tariffitem","sub-heading","heading"and"Chapter"shallmean respectivelyatariffitem,sub-heading,headingorchapter,asspecifiedintheFirstScheduleto theCustomsTariffAct,1975(51of1975).
(2)TherulesfortheinterpretationoftheFirstScheduletothesaidCustomsTariffAct, 1975,includingtheSectionandChapterNotesandtheGeneralExplanatoryNotesoftheFirst Scheduleshall,sofarasmaybe,applytotheinterpretationofthisnotification.
2. Thisnotificationshallcomeintoforcewitheffectfromthe1stdayofJuly,2017. (ByorderoftheLieutenant-Governor)
Inexerciseofthepowersconferredbysection55ofthePuducherryGoodsandServices TaxAct,2017(ActNo.6of2017),theLieutenant-Governor,Puducherry,onthe recommendationsoftheCouncil,herebyspecifiestheCanteenStoresDepartment(hereinafter referredtoastheCSD),undertheMinistryofDefence,asapersonwhoshallbeentitledtoclaim arefundoffiftypercent.oftheapplicablestatetaxpaidbyitonallinwardsuppliesofgoods receivedbyitforthepurposesofsubsequentsupplyofsuchgoodstotheUnitRunCanteensof theCSDortotheauthorizedcustomersoftheCSD.
PART-I] [PART-I
2008
NOTIFICATION LAGAZETTEDEL'ETAT
GOVERNMENTOFPUDUCHERRY COMMERCIALTAXESSECRETARIAT
rawlist
eidT (3)
TABLE
DescriptionofsupplyofGoods
Dr.V.CANDAVELOU,I.A.S. Commissioner-cum-SecretarytoGovernment(Finance).
(ByorderoftheLieutenant-Governor)
customers
ThesupplyofgoodsbytheCSDtotheauthorizedcustomers
ThesupplyofgoodsbytheUnitRunCanteenstotheauthorized
ThesupplyofgoodsbytheCSDtotheUnitRunCanteens
(2)
Anychapter
Anychapter
Anychapter
Tariffitem,
sub-heading,
headingor
Chapter
(G.O.Ms.No.7/2017-PuducherryGST(Rate),Puducherry,dated29thJune2017)
Inexerciseofthepowersconferredbysub-section(1)ofsection11ofthePuducherry GoodsandServicesTaxAct,2017(ActNo.6of2017),theLieutenant-Governor,Puducherry,on beingsatisfiedthatitisnecessaryinthepublicinterestsotodo,ontherecommendationsofthe Council,herebyexempts,suppliesofgoods,thedescriptionofwhichisspecifiedincolumn(3)of theTablebelow,fallingunderthetariffitem,sub-heading,headingorChapter,asthecasemay be,asspecifiedinthecorrespondingentryincolumn(2),fromthewholeofthestatetaxleviable thereonundersection9ofthePuducherryGoodsandServicesTaxAct,2017(ActNo.6of2017),
1294
Explanation.
namely:-
S. No. (1)
2.
1.
3.
2. Thisnotificationshallcomeintoforcewitheffectfromthe1stdayofJuly,2017.
(1) Inthisnotification,"tariffitem","sub-heading""heading"and"Chapter"shallmean respectivelyatariffitem,heading,sub-headingandChapterasspecifiedintheFirstScheduleto theCustomsTariffAct,1975(51of1975).
(2) TherulesfortheinterpretationoftheFirstScheduletothesaidCustomsTariffAct,1975, includingtheSectionandChapterNotesandtheGeneralExplanatoryNotesoftheFirstSchedule shall,sofarasmaybe,applytotheinterpretationofthisnotification.
1295
H
NOTIFICATION
NOTIFICATION
Dr.V.CANDAVELOU,I.A.S. Commissioner-cum-SecretarytoGovernment(Finance).
Dr.V.CANDAVELOU,I.A.S. Commissioner-cum-SecretarytoGovernment(Finance).
LAGAZETTEDEL'ETAT
GOVERNMENTOFPUDUCHERRY COMMERCIALTAXESSECRETARIAT
GOVERNMENTOFPUDUCHERRY
COMMERCIALTAXESSECRETARIAT
(ByorderoftheLieutenant-Governor)
(ByorderoftheLieutenant-Governor)
(G.O.Ms.No.8/2017-PuducherryGST(Rate),Puducherry,dated29thJune2017)
(G.O.Ms.No.9/2017-PuducherryGST(Rate),Puducherry,dated29thJune2017)
2. Thisnotificationshallcomeintoforcewitheffectfromthe1stdayofJuly,2017.
Inexerciseofthepowersconferredbysub-section(1)ofsection11ofthePuducherry GoodsandServicesTaxAct,2017(ActNo.6of2017)(hereinafterreferredtoasthesaidAct), theLieutenant-Governor,Puducherry,onbeingsatisfiedthatitisnecessaryinthepublic interestsotodo,ontherecommendationsoftheCouncil,herebyexemptsintra-Statesupplies ofgoodsorservicesorbothreceivedbyadeductorundersection51ofthesaidAct,fromany supplier,whoisnotregistered,fromthewholeofthestatetaxleviablethereonundersub- section(4)ofsection9ofthesaidAct,subjecttotheconditionthatthedeductorisnotliableto beregisteredotherwisethanundersub-clause(vi)ofsection24ofthesaidAct.
Inexerciseofthepowersconferredbysub-section(1)ofsection11ofthePuducherry GoodsandServicesTaxAct,2017(ActNo.6of2017),theLieutenant-Governor,Puducherry,on beingsatisfiedthatitisnecessaryinthepublicinterestsotodo,ontherecommendationsofthe Council,herebyexemptsintra-Statesuppliesofgoodsorservicesorbothreceivedbyaregistered personfromanysupplier,whoisnotregistered,fromthewholeofthestatetaxleviablethereon undersub-section(4)ofsection9ofthePuducherryGoodsandServicesTaxAct,2017(ActNo.6
Providedthatthesaidexemptionshallnotbeapplicablewheretheaggregatevalueofsuch suppliesofgoodsorserviceorbothreceivedbyaregisteredpersonfromanyorallthesuppliers, whoisorarenotregistered,exceedsfivethousandrupeesinaday.
of2017):
2. Thisnotificationshallcomeintoforcewitheffectfromthe1stdayofJuly,2017.
PART-I] [PART-I
Condition
(5)
9
(4)
Rate (percent.)
NOTIFICATION
NOTIFICATION
Commissioner-cum-SecretarytoGovernment(Finance).
mototsdiiDr.V.CANDAVELOU,I.A.S. LAGAZETTEDEL'ETAT
Table
(3)
DescriptionofService
GOVERNMENTOFPUDUCHERRY
COMMERCIALTAXESSECRETARIAT
GOVERNMENTOFPUDUCHERRY COMMERCIALTAXESSECRETARIAT
(ByorderoftheLieutenant-Governor)
Thisnotificationshallcomeintoforcewitheffectfromthe1stdayofJuly,2017.10zilqque ( G.O.Ms.No.10/2017-PuducherryGST(Rate),Puducherry,dated29thJune2017)
2.
Inexerciseofthepowersconferredbysub-section(1)ofsection11ofthePuducherry GoodsandServicesTaxAct,2017(ActNo.6of2017),theLieutenant-Governor,Puducherry, onbeingsatisfiedthatitisnecessaryinthepublicinterestsotodo,ontherecommendationsof theCouncil,herebyexemptsintra-Statesuppliesofsecondhandgoodsreceivedbyaregistered person,dealinginbuyingandsellingofsecondhandgoodsandwhopaysthestatetaxonthe valueofoutwardsupplyofsuchsecondhandgoodsasdeterminedundersub-rule(5)ofrule32 ofthePuducherryGoodsandServicestaxRules,2017,fromanysupplier,whoisnotregistered, fromthewholeofthestatetaxleviablethereonundersub-section(4)ofsection9ofthe PuducherryGoodsandServicesTaxAct,2017(ActNo.6of2017).
1296
ConstructionServices
AllServices
(i)Constructionofacomplex,building,civil structureorapartthereof,includinga complexorbuildingintendedforsaletoa buyer,whollyorpartly,exceptwherethe entireconsiderationhasbeenreceivedafter issuanceofcompletioncertificate,where required,bythecompetentauthorityorafter itsfirstoccupation,whicheverisearlier.
(2)
Chapter99
Chapter, Sectionor Heading Heading9954
Section5
services) (G.O.Ms.No.11/2017-PuducherryGST(Rate),Puducherry,dated29thJune2017)
(Construction Inexerciseofthepowersconferredbysub-section(1)ofsection9,sub-section(1)of section11,sub-section(5)ofsection15andsub-section(1)ofsection16ofthePuducherry GoodsandServicesTaxAct,2017(ActNo.6of2017),theLieutenant-Governor,Puducherry, ontherecommendationsoftheCouncil,andonbeingsatisfiedthatitisnecessaryinthepublic interestsotodo,herebynotifiesthatthestatetax,ontheintra-Statesupplyofservicesof descriptionasspecifiedincolumn(3)oftheTablebelow,fallingunderChapter,Sectionor Headingofschemeofclassificationofservicesasspecifiedincolumn(2),shallbeleviedatthe rateasspecifiedinthecorrespondingentryincolumn(4),subjecttotheconditionsasspecified inthecorrespondingentryincolumn(5)ofthesaidTable:-
2
1 3
SI No. (1) 1297
9
9
9 LAGAZETTEDEL'ETAT
Distributive
Servicesofcommission commoditybrokers,andauctioneersand allothertraderswhonegotiatewholesale commercialtransactionsbetweenbuyers andsellers,forafeeorcommission' agents, Servicesofelectronicwholesaleagents andbrokers,
Servicesinwholesaletrade.
Trade Services; Accommodation,FoodandBeverage Service;TransportServices;Gasand ElectricityDistributionServices
2017.
Explanation-Thisservicedoesnotinclude saleorpurchaseofgoodsbutincludes:
(ii)compositesupplyofworkscontractas definedinclause119ofsection2of PuducherryGoodsandServicesTaxAct,
(Provisionsofparagraph2ofthisnotification shallapplyforvaluationofthisservice)
(iii)constructionservicesotherthan(i)and (ii)above.
Heading9961
Section6
4
5
PART-I]
6
9
6
Servicesofwholesaleauctioninghouses. Servicesinretailtrade.
Explanation-Thisservicedoesnotinclude saleorpurchaseofgoods
(ii)Accommodationinhotels,inns,guest houses,clubs,campsitesorothercommercial placesmeantforresidentialorlodging purposeshavingdeclaredtariffofaunitof accommodationofonethousandrupeesand abovebutlessthantwothousandfive hundredrupeesperunitperdayorequivalent. Explanation.-"declaredtariff"includes chargesforallamenitiesprovidedintheunit ofaccommodation(givenonrentforstay) likefurniture,airconditioner,refrigeratorsor (i)Supply,bywayoforaspartofanyservice orinanyothermannerwhatsoever,ofgoods, a beingfoodoranyotherarticleforhuman consumptionordrink,wheresuchsupplyor serviceisforcash,deferredpaymentorother valuableconsideration,providedby restaurant,eatingjointincludingmess, canteen,neitherhavingthefacilityofair- conditioningorcentralair-heatinginanypart oftheestablishment,atanytimeduringthe yearnorhavinglicenceorpermitorby whatevernamecalledtoservealcoholic liquorforhumanconsumption.
Heading9962
Heading9963 (Accommodati on,foodand beverage services)
6
7 [PART-I
9
9 LAGAZETTEDEL'ETAT
anyotheramenities,butwithoutexcluding anydiscountofferedonthepublishedcharges forsuchunit.
(iii)Supply,bywayoforaspartofany serviceorinanyothermannerwhatsoever,of goods,beingfoodoranyotherarticlefor humanconsumptionoranydrink,wheresuch supplyorserviceisforcash,deferred paymentorothervaluableconsideration, providedbyarestaurant,eatingjoint includingmess,canteen,havinglicenceor permitorbywhatevernamecalledtoserve alcoholicliquorforhumanconsumption.
(iv)Supply,bywayoforaspartofany serviceorinanyothermannerwhatsoever,of goods,beingfoodoranyotherarticlefor humanconsumptionoranydrink,wheresuch supplyorserviceisforcash,deferred paymentorothervaluableconsideration, providedbyarestaurant,eatingjoint includingmess,canteen,havingthefacilityof air-conditioningorcentralair-heatinginany partoftheestablishment,atanytimeduring theyear.
1298
9
9
9
Explanation.-"declaredtariff"includes chargesforallamenitiesprovidedintheunit ofaccommodation(givenonrentforstay) likefurniture,airconditioner,refrigeratorsor anyotheramenities,butwithoutexcluding anydiscountofferedonthepublishedcharges forsuchunit.
(vii)Supply,bywayoforaspartofany serviceorinanyothermannerwhatsoever,of (vi)Accommodationinhotels,inns,guest houses,clubs,campsitesorothercommercial placesmeantforresidentialorlodging purposeshavingdeclaredtariffofaunitof accommodationoftwothousandfivehundred rupeesandabovebutlessthanseven thousandfivehundredrupeesperunitperday orequivalent.
(v)Supply,bywayoforaspartofany serviceorinanyothermannerwhatsoeverin outdoorcateringwhereingoods,beingfood oranyotherarticleforhumanconsumption oranydrink(whetherornotalcoholicliquor forhumanconsumption),asapartofsuch outdoorcateringandsuchsupplyorserviceis forcash,deferredpaymentorothervaluable consideration.
1299
14 LAGAZETTEDEL'ETAT
Explanation.-"declaredtariff includes chargesforallamenitiesprovidedintheunit ofaccommodation(givenonrentforstay) دو likefurniture,airconditioner,refrigeratorsor anyotheramenities,butwithoutexcluding anydiscountofferedonthepublishedcharges forsuchunit.
goods,includingbutnotlimitedtofoodor anyotherarticleforhumanconsumptionor anydrink(whetherornotalcoholicliquorfor humanconsumption),wheresuchsupplyor serviceisforcash,deferredpaymentorother valuableconsideration,in premises (includinghotel,conventioncenter,club, pandal,shamianaoranyotherplace,specially arrangedfororganisingafunction)together withrentingofsuchpremises. a
(viii)Accommodationinhotelsincludingfive starhotels,inns,guesthouses,clubs, campsitesorothercommercialplacesmeant forresidentialorlodgingpurposeshaving declaredtariffofaunitofaccommodationof seventhousandandfivehundredrupeesand aboveperunitperdayorequivalent.
Providedthat creditofinputtax chargedinrespect ofgoodsusedin supplyingthe serviceisnot utilisedforpaying statetaxor integratedtaxon thesupplyofthe service
Providedthat creditofinputtax chargedongoods orservicesused insupplyingthe servicehasnot beentaken [Pleasereferto Explanation (iv)] no.
2.5
9
2.5
Explanation.-
(c)radiotaxi.
(a)airconditionedcontractcarriageother thanmotorcab;
(b)airconditionedstagecarriage;
(b)"stagecarriage"hasthemeaningassigned toitinclause(40)ofsection2oftheMotor
(a)"contractcarriage"hasthemeaning assignedtoitinclause(7)ofsection2ofthe MotorVehiclesAct,1988(59of1988);
(i)Transportofpassengers,withorwithout accompaniedbelongings,byrailinfirstclass orairconditionedcoach.
(ix)Accommodation,foodandbeverage servicesotherthan(i),(ii),(iii),(iv),(v),(vi), (vii)and(viii)above.
(ii)Transportofpassengers,withorwithout accompaniedbelongingsby-
Heading9964
(Passenger
transport
services)
PART-I]
8 [PART-I
Providedthat creditofinputtax chargedinrespect ofgoodsin supplyingthe serviceisnot utilisedforpaying statetaxor integratedtaxon thesupplyofthe
Provided that creditofinputtax chargedongoods usedinsupplying theservicehasnot beentaken
Provided that creditofinputtax chargedongoods usedinsupplying theservicehasnot beentaken
Providedthat creditofinputtax chargedongoods andservicesused insupplyingthe servicehasnot beentaken [Pleasereferto Explanationno. (iv)]
[Pleasereferto Explanation (iv)] no.
[Pleasereferto Explanation ( iv)] no.
2.5
9
2.5
6
2.5
2.5
beng
8801
xsJuodliw
LAGAZETTEDEL'ETAT
Isvitgnibuloni
VehiclesAct,1988(59of1988);
i)Transportofgoodsbyrail(otherthan servicesspecifiedatitemno.(iv)).
(vii)Passengertransportservicesotherthan (i),(ii)(iii),(iv),(v)and(vi)above.
(vi)Transportofpassengersbymotorcab wherethecostoffuelisincludedinthe considerationchargedfromtheservice recipient.
(v)Transportofpassengersbyair,withor withoutaccompaniedbelongings,inother thaneconomyclass.
(iv)Transportofpassengers,withorwithout accompaniedbelongings,byair,embarking fromterminatingin Regional ConnectivitySchemeAirport,asnotifiedby theMinistryofCivilAviation. or a
(iii)Transportofpassengers,withorwithout accompaniedbelongings,byairineconomy class.
(c)"radiotaxi"meansataxiincludingaradio cab,bywhatevernamecalled,whichisin two-wayradiocommunicationwithacentral controlofficeandisenabledfortracking usingGlobalPositioningSystem(GPS)or GeneralPacketRadioService(GPRS).
Heading9965(
(Goods transport services)
bo
9
1300 1301
service
Provided that creditofinputtax chargedongoods andservicesused insupplyingthe servicehasnot beentaken
(iv)]
Provided that creditofinputtax chargedongoods on (otherthan ships,vessels includingbulk carriers and tankers)usedin supplyingthe servicehasnot beentaken [Pleasereferto Explanation no.
[Pleasereferto Explanation (iv)] no.
2.5
2.5
w
LAGAZETTEDEL'ETAT
states
Explanation.-"goodstransportagency" meansanypersonwhoprovidesservicein relationtotransportofgoodsbyroadand issuesconsignmentnote,bywhatevername called.
(ii)Transportofgoodsinavessel.
(iii)Servicesofgoodstransportagency (GTA)inrelationtotransportationofgoods (includingusedhouseholdgoodsforpersonal use).
PART-I]
Providedthat creditofinputtax chargedongoods andservicesused insupplyingthe servicehasnot beentaken
Providedthat creditofinputtax chargedongoods andservicesused insupplyingthe servicehasnot beentaken
[Pleasereferto Explanationno.
[Pleasereferto Explanation (iv)] no.
6 9
9
2.5
2.5
(vi)
amago
Explanation.-"goodstransportagency" meansanypersonwhoprovidesservicein relationtotransportofgoodsbyroadand issuesconsignmentnote,bywhatevername called.
( ii),(iii)and(iv)above.
(ii)Rentalservicesoftransportvehicleswith orwithoutoperators,otherthan(i)above.
(i)Servicesofgoodstransportagency(GTA) inrelationtotransportationofgoods (includingusedhouseholdgoodsforpersonal use).
(v)Goodstransportservicesotherthan(i),
(iv)Transportofgoodsincontainersbyrail byanypersonotherthanIndianRailways.
(i)Rentingofmotorcabwherethecostoffuel isincludedintheconsiderationchargedfrom oftheservicerecipient.mysq
babivoil
Heading9967
Heading9966
(Supporting servicesin transport)
(Rental services transport vehicles)
11
10 [PART-I
Providedthat creditofinputtax chargedongoods usedinsupplying theservicehasnot beentaken [Pleasereferto Explanation (iv)] no. (iv)]
6 9 9
9
) LAGAZETTEDEL'ETAT
Electricity,gas,waterandotherdistribution services.
Financialandrelatedservices;realestate services;andrentalandleasingservices.
Postalandcourierservices.
(a)"chit"meansatransactionwhethercalled chit,chitfund,chitty,kuri,orbywhatever namebyorunderwhichapersonentersinto anagreementwithaspecifiednumberof personsthateveryoneofthemshall subscribeacertainsumofmoney(ora certainquantityofgraininstead)bywayof periodicalinstalmentsoveradefiniteperiod andthateachsubscribershall,inhisturn,as determinedbylotorbyauctionorbytender orinsuchothermannerasmaybespecified inthechitagreement,beentitledtoaprize amount;
(i)Servicesprovidedbyaforemanofachit fundinrelationtochit. Explanation.-
(ii)Supportingservicesintransportother than(i)above.
babivona
Heading9968
12
14Section7
15Heading9971 (Financialand related services)
13Heading9969
di
1302
oqansıt
Providedthat creditofinputtax chargedongoods
-noqq2)
2.5
Samerate ofstatetax ason supplyof likegoods involving transferof titlein goods Samerate ofstatetax ason supplyof likegoods involving transferof titlein goods
boosblodsauodbeau
tonoi
(iii)Anytransferofrightingoodsorof undividedshareingoodswithoutthetransfer oftitlethereof.
(b)"foremanofachitfund"shallhavethe samemeaningasisassignedtothe expression"foreman"inclause(j)ofsection 2oftheChitFundsAct,1982(40of1982).
(ii)Transferoftherighttouseanygoodsfor anypurpose(whetherornotforaspecified period)forcash,deferredpaymentorother valuableconsideration.
(iv)Leasingofaircraftsbyanoperatorfor operatingscheduledairtransportserviceor scheduledaircargoservicebywayof boog
sttug boos
on 1303
aibasH usedinsupplying theservicehasnot beentaken
[Pleasereferto Explanation (iv)] no.
9
6
9
9
TO
Samerate ofstatetax ason supplyof likegoods involving
Samerate ofstatetax ason supplyof likegoods involving transferof titlein goods
LAGAZETTEDEL'ETAT
Explanation.-
Realestateservices.
transactioncoveredbyclause(f)paragraph5 ofScheduleIIofthePuducherryGoodsand ServicesAct,2017.
(iv)Anytransferofrightingoodsorof undividedshareingoodswithoutthetransfer oftitlethereof.
[PleaserefertoExplanationno.(v)]
(v)Financialandrelatedservicesotherthan (i),(ii),(iii),and(iv)above.
(i)Temporaryorpermanenttransferor permittingtheuseorenjoymentof IntellectualProperty(IP)rightinrespectof goodsotherthanInformationTechnology software.
(ii)Temporaryorpermanenttransferor permittingtheuseorenjoymentof IntellectualProperty(IP)rightinrespectof InformationTechnologysoftware.
(iii)Transferoftherighttouseanygoodsfor anypurpose(whetherornotforaspecified period)forcash,deferredpaymentorother valuableconsideration.
(a)"operator"meansaperson,organisation orenterpriseengagedinorofferingtoengage inaircraftoperations;
(b)"scheduledairtransportservice"means anairtransportserviceundertakenbetween thesametwoormoreplacesoperated accordingtoapublishedtimetableorwith flightssoregularorfrequentthatthey constitutearecognisablesystematicseries, eachflightbeingopentousebymembersof thepublic;
(c)"scheduledaircargoservice"meansair transportationofcargoormailonascheduled basisaccordingtoapublishedtimetableor withflightssoregularorfrequentthatthey constitutearecognisablysystematicseries, notopentousebypassengers.
Heading9973
(Leasing
or
rentalservices,
withorwithout
operator)
16Heading9972
17
PART-I] [PART-I
that Provided creditofinputtax chargedongoods usedinsupplying theservicehasnot beentaken
1.Providedthat
[Pleasereferto Explanation (iv)] no.
9
9
9 2.5
9 2.5
2.5
transferof titlein goods
as applicable onsupply oflike goods involving transferof titlein goods
Samerate ofstatetax
10
LAGAZETTEDEL'ETAT
Explanation.-
Telecommunications, broadcastingand informationsupplyservices.
Researchanddevelopmentservices.
BusinessandProductionServices
Legalandaccountingservices.
(i)Supplyoftouroperatorsservices.
(i)Sellingofspaceforadvertisementinprint media.
(ii)Otherprofessional,technicalandbusiness servicesotherthan(i)above.
(c)"scheduledaircargoservice"meansair transportationofcargoormailonascheduled basisaccordingtoapublishedtimetableor withflightssoregularorfrequentthatthey constitutearecognisablysystematicseries, notopentousebypassengers.
(vi)Leasingorrentalservices,withor withoutoperator,otherthan(i),(ii),(iii),(iv) and(v)above.
(b)"scheduledairtransportservice"means anairtransportserviceundertakenbetween thesametwoormoreplacesoperated accordingtoapublishedtimetableorwith flightssoregularorfrequentthatthey constitutearecognisablesystematicseries, eachflightbeingopentousebymembersof thepublic;
(v)Leasingofaircraftsbyanoperatorfor operatingscheduledairtransportserviceor scheduledaircargoservicebywayof transactioncoveredbyclause(f)paragraph5 ofScheduleIIofthePuducherryGoodsand ServicesAct,2017.
(a)"operator"meansaperson,organisation orenterpriseengagedinorofferingtoengage inaircraftoperations;
Heading9982
Heading9985
Heading9984
Heading9983
professional, technicaland business services)
Heading9981
(Other
22
21
18Section8
fon
19
23
20
1304 1305
2.Thebillissued forsupplyofthis serviceindicates thatitisinclusive ofchargesof accommodation andtransportation requiredforsuch atourandthe amountchargedin thebillisthe grossamount chargedforsucha tourincludingthe charges of accommodation andtransportation requiredforsuch atour.
[Pleasereferto Explanation no.
creditofinputtax chargedongoods andservicesused insupplyingthe servicehasnot beentaken (iv)]
9
Nil
LAGAZETTEDEL'ETAT
threshing,plantprotectionortesting;
(c)processescarriedoutatan agriculturalfarmincludingtending, pruning,cutting,harvesting,drying,
(b)supplyoffarmlabour;
(a)agriculturaloperationsdirectlyrelated toproductionofanyagriculturalproduce includingcultivation,harvesting,
(i)Servicesrelatingtocultivationofplants andrearingofalllifeformsofanimals, excepttherearingofhorses,forfood,fibre, fuel,rawmaterialorothersimilarproducts oragriculturalproducebywayof-
(ii)Supportservicesotherthan(i)above
mean (i)Supportservicestoagriculture,forestry, fishing,animalhusbandry. Explanation."Supportservicesto agriculture,forestry,fishing,animal husbandry"
Explanation.-"touroperator"meansany personengagedinthebusinessofplanning, scheduling,organizing,arrangingtours (whichmayincludearrangementsfor accommodation,sightseeingorothersimilar services)byanymodeoftransport,and includesanypersonengagedinthebusiness ofoperatingtours.
Heading9986
(Support services)
24
PART-I] [PART-I
2.5
9
9
LAGAZETTEDEL'ETAT
fibres)andtextilefabrics;
Maintenance,repairandinstallation(except construction)services.
cleaning,trimming,sundrying, fumigating,curing,sorting,grading, coolingorbulkpackagingandsuchlike operationswhichdonotalterthe essentialcharacteristicsofagricultural producebutmakeitonlymarketablefor theprimarymarket;
(f)agriculturalextensionservices;
(d)rentingorleasingofagromachinery orvacantlandwithorwithoutastructure incidentaltoitsuse;
or (g)servicesbyanyAgriculturalProduce MarketingCommitteeorBoBoard servicesprovidedbyacommissionagent forsaleorpurchaseofagricultural produce.
(e)loading,unloading,packing,storage orwarehousingofagriculturalproduce;
(d)Printingofbooks(includingBraille books),journalsandperiodicals;
(e)Processingofhides,skinsandleather fallingunderChapter41intheFirst
(c)Cutandpolisheddiamonds;precious andsemi-preciousstones;orplainand studdedjewelleryofgoldandother preciousmetals,fallingunderChapter 71intheFirstScheduletotheCustoms TariffAct,1975(51of1975);
(b)Textileyarns(otherthanofman-made
(iii)Carryingoutanintermediateproduction processasjobworkinrelationtocultivation ofplantsandrearingofalllifeformsof animals,excepttherearingofhorses,for food,fibre,fuel,rawmaterialorother similarproductsoragriculturalproduce.
(ii)Servicesbywayofpre-conditioning, pre-cooling,ripening,waxing,retail packing,labellingoffruitsandvegetables whichdonotchangeoraltertheessential characteristicsofthesaidfruits vegetables. or
(i)Servicesbywayofjobworkinrelationto- (a)Printingofnewspapers;
(ii)Supportservicestomining,electricity, gasandwaterdistribution.
Heading9988
Heading9987
(Manufacturin
gserviceson physicalinputs (goods)owned byothers)
26
25
1306 1307
gnibusH
9
14
9 9
9
9
9
9
9
9
LAGAZETTEDEL'ETAT
Explanation.-"manmadefibres"means staplefibresandfilamentsoforganic polymersproducedbymanufacturing processeseither,-
ScheduletotheCustomsTariffAct, 1975(51of1975).
Educationservices.
Servicesofmembershiporganisations.
Humanhealthandsocialcareservices.
Sewageandwastecollection,treatmentand disposalandotherenvironmentalprotection services.
Publicadministrationandotherservices providedtothecommunityasawhole; compulsorysocialsecurityservices.
Othermanufacturingservices;publishing, printingandreproductionservices;materials recoveryservices.
(b)bydissolutionorchemicaltreatmentof naturalorganicpolymers(forexample, cellulose)toproducepolymerssuchas cuprammoniumrayon(cupro)orviscose rayon,orbychemicalmodificationof naturalorganicpolymers(forexample, cellulose,caseinandotherproteins,or alginicacid),toproducepolymerssuch ascelluloseacetateoralginates.
(a)bypolymerisationoforganicmonomers toproducepolymerssucas polyamides,polyesters,polyolefinsor polyurethanės,orbychemical modificationofpolymersproducedby thisprocess[forexample,poly(vinyl alcohol)preparedbythehydrolysisof poly(vinylacetate)];or
Community,SocialandPersonalServices andothermiscellaneousservices
(iii)Servicesbywayofadmissionto entertainmenteventsoraccesstoamusement facilitiesincludingexhibitionof
(ii)Servicesbywayofadmissionexhibition ofcinematographfilmswherepriceof admissionticketisonehundredrupeesor less.
(i)Servicesbywayofadmissionoraccessto circus,Indianclassicaldanceincludingfolk dance,theatricalperformance,drama.
(ii)Manufacturingservicesonphysicalinputs (goods)ownedbyothers,otherthan(i) above.
tibetosno
Heading9993
Heading9994
Heading9996
Heading9995
Heading9989
Section9
(Recreational, culturaland sporting services)
29Heading9991
30Heading9992
28
31 32
27
34
33
PART-I] [PART-I
9 9
9
9
14 14
LAGAZETTEDEL'ETAT
Domesticservices.
Servicesprovidedbyextraterritorial organisationsandbodies.
Otherservices(washing,cleaninganddyeing services;beautyandphysicalwell-being services;andothermiscellaneousservices includingservicesnowhereelseclassified).
cinematographfilms,themeparks,water parks,joyrides,merry-gorounds,go-carting, casinos,race-course,ballet,anysporting eventsuchasIndianPremierLeagueandthe like.
(iv)Servicesprovidedbyaraceclubbyway oftotalisatororalicensetobookmakerin suchclub.
(vi)Recreational,culturalandsporting servicesotherthan(i),(ii),(iii),(iv)and(v) above.
(v)Gambling.
Heading9998
Heading9999
Heading9997
(b)amountchargedfortransferoflandorundividedshareofland,asthecasemaybe.
Explanation.Forthepurposesofparagraph2,"totalamount"meansthesumtotalof,- (a)considerationchargedforaforesaidservice;anda
(iv)Whereveraratehasbeenprescribedinthisnotificationsubjecttotheconditionthatcredit ofinputtaxchargedongoodsorservicesusedinsupplyingtheservicehasnotbeentaken,it shallmeanthat,- noitidinxs
(iii)TherulesfortheinterpretationoftheFirstScheduletotheCustomsTariffAct,1975(51 of1975),theSectionandChapterNotesandtheGeneralExplanatoryNotesoftheFirst Scheduleshall,sofarasmaybe,applytotheinterpretationofheading9988.
(ii)Referenceto"Chapter","Section"or"Heading",wherevertheyoccur,unlessthecontext otherwiserequires,shallmeanrespectivelyas"Chapter,"Section"and"Heading"inthe annexedschemeofclassificationofservices(Annexure).
35
36 37
3.Valueofsupplyoflotteryshallbe100/112ofthefacevalueorthepricenotifiedintheOfficial GazettebytheorganisingState,whicheverishigher,incaseoflotteryrunbyStateGovernment and100/128ofthefacevalueorthepricenotifiedintheOfficialGazettebytheorganising State,whicheverishigher,incaseoflotteryauthorisedbyStateGovernment.
4.Explanation.-Forthepurposesofthisnotification,- (i)Goodsincludescapitalgoods.
2.Incaseofsupplyofservicespecifiedincolumn(3)oftheentryatitem(i)againstserialno.3of theTableabove,involvingtransferofpropertyinlandorundividedshareofland,asthecasemay be,thevalueofsupplyofserviceandgoodsportioninsuchsupplyshallbeequivalenttothetotal amountchargedforsuchsupplylessthevalueoflandorundividedshareofland,asthecasemay be,andthevalueoflandorundividedshareofland,asthecasemaybe,insuchsupplyshallbe deemedtobeonethirdofthetotalamountchargedforsuchsupply.
1308 1309
e
97
13113
Dr.V.CANDAVELOU,I.A.S. Commissioner-cum-SecretarytoGovernment(Finance).
boitizzalooziostoriwon
LAGAZETTEDEL'ETAT
10
(ByorderoftheLieutenant-Governor)
(a)creditofinputtaxchargedongoodsorservicesusedexclusivelyinsupplyingsuch servicehasnotbeentaken;and
(b)creditofinputtaxchargedongoodsorservicesusedpartlyforsupplyingsuchservice andpartlyforeffectingothersupplieseligibleforinputtaxcredits,isreversedasifsupply ofsuchserviceisanexemptsupplyandattractsprovisionsofsub-section(2)ofsection17 ofthePuducherryGoodsandServicesTaxAct,2017andtherulesmadethereunder.
banongrabansotintzib-gnol
capableofbeingmanipulatedorprovidinginteractivitytoauser,bymeansofacomputeror anautomaticdataprocessingmachineoranyotherdeviceorequipment.
orimage,includingsourcecodeandobjectcode,recordedinamachinereadableform,and
(vii)"agriculturalproduce"meansanyproduceoutofcultivationofplantsandrearingofall lifeformsofanimals,excepttherearingofhorses,forfood,fibre,fuel,rawmaterialorother similarproducts,onwhicheithernofurtherprocessingisdoneorsuchprocessingisdoneas isusuallydonebyacultivatororproducerwhichdoesnotalteritsessentialcharacteristicsbut makesitmarketableforprimarymarket.
zenilsqiqanswerbastaw
(viii)"AgriculturalProduceMarketingCommitteeorBoard"meansanycommitteeorboard constitutedunderaStatelawforthetimebeinginforceforthepurposeofregulatingthe marketingofagriculturalproduce.
позволитвто
(vi)"agriculturalextension"meansapplicationofscientificresearchandknowledgeto agriculturalpracticesthroughfarmereducationortraining.
(v)"informationtechnologysoftware"meansanyrepresentationofinstructions,data,sound
bstovosagaibliud
botsiónariTSWON
swogpistolebus
bensvosanointtoanilaboтот10Вольοτπίεσι
5.Thisnotificationshallcomeintoforcewitheffectfrom1stdayofJuly,2017.
PART-I] [PART-I
totibero(d)
ivinegbas
booένετοboog
ConstructionServices
Constructionservices
Constructionservicesofotherbuildingsnowhereelseclassified
Demolitionservices Constructionservicesofbuildings
Constructionservicesofsingledwellingormultidwellingormulti-
nowhereelseclassified
Generalconstructionservicesofminesandindustrialplants
Generalconstructionservicesofcivilengineeringworks
Constructionservicesofothernon-residentialbuildingssuchas educationalinstitutions,hospitals,clinicsincludingveterinaryclinics, religiousestablishments,courts,prisons,museumsandothersimilar buildings
GeneralConstructionservicesofPowerPlantsanditsrelated infrastructure
Generalconstructionservicesofothercivilengineeringworks
Servicesinvolvingrepair,alterations,additions,replacements, renovation,maintenanceorremodelingoftheconstructionscovered above
Generalconstructionservicesofharbours,waterways,dams,water
Generalconstructionservicesofoutdoorsportandrecreation facilities
Generalconstructionservicesoflocalwaterandsewagepipelines, electricityandcommunicationcablesandrelatedworks
qnitotoldigilesoilServiceDescription
workshops,storagebuildingsandothersimilarindustrialbuildings Constructionservicesofcommercialbuildingssuchasoffice buildings,exhibitionandmarriagehalls,malls,hotels,restaurants, airports,railorroadterminals,parkinggarages,petrolandservice stations,theatresandothersimilarbuildings
Servicesinvolvingrepair,alterations,additions,replacements, renovation,maintenanceorremodelingofthebuildingscovered above
storiedresidentialbuildings
mainsandlines,irrigationandotherwaterworks
Sitepreparationservices Constructionservicesofotherresidentialbuildingssuchasoldage homes,homelessshelters,hostelsandthelike
Generalconstructionservicesoflong-distanceunderground/ overland/submarinepipelines,communicationandelectricpower lines(cables);pumpingstationsandrelatedworks;transformer stationsandrelatedworks
LAGAZETTEDEL'ETAT
Generalconstructionservicesofhighways,streets,roads,railways andairfieldrunways,bridgesandtunnels
AllServices
Constructionservicesofindustrialbuildingssuchasbuildingsused forproductionactivities(usedforassemblylineactivities),
(4)
995428
995429
995426
995427
995422
995424
995423 995425
995431
995414 995415
995421
995412
995411
995416
995413
995419
(3)
Annexure:SchemeofClassificationofServicestoitboro(8)
Service Code (Tariff)
(2)
Group99543 Heading9954
Chapter99
Section5
Group99542
Chapter, Section, Headingor Group Group99541
22
21
23
17 18 19
15 16
20
14
12 13
11
9 10
8
7
6
5
4
3
2
1
S.No.
(1)
lovegaiviqqueni
1310 1311
maintenanceoftheconstructionscoveredabove
maintenanceoftheconstructionscoveredabove
maintenanceoftheconstructionscoveredabove
Installationservices
maintenanceoftheinstallationscoveredabove
installationservices
Scaffoldingservices
Excavatingandearthmovingservices
Installation,assemblyanderectionservicesofprefabricatedbuildings
Installation,assemblyanderectionservicesofotherprefabricated
Insulationservices
Plasteringservices
Structuralsteelerectionservices
Assemblyanderectionofprefabricatedconstructions
structuresandconstructions
services
Concreteservices
Buildingcompletionandfinishingservices
Masonryservices
Paintingservices
Buildingframingandroofframingservices
Fencingandrailingservices
Servicesinvolvingrepair,alterations,additions,replacements,
Glazingservices
Servicesinvolvingrepair,alterations,additions,replacements, maintenanceofthecompletion/finishingworkscoveredabove
Roofingandwaterproofingservices
Servicesinvolvingrepair,alterations,additions,replacements,
ElectricalinstallationservicesincludingElectricalwiringandfitting services,firealarminstallationservices,burglaralarmsystem
Servicesinvolvingrepair,alterations,additions,replacements,
Joineryandcarpentryservices
Specialtradeconstructionservices
Servicesinvolvingrepair,alterations,additions,replacements,
LAGAZETTEDEL'ETAT
Installationservicesofalltypesofstreetfurniture(suchasbus shelters,benches,telephonebooths,publictoilets,andthelike)
Heating,ventilationandairconditioningequipmentinstallation
Waterwelldrillingservicesandsepticsysteminstallationservices Othersitepreparationservicesnowhereelseclassified
Otherinstallationservicesnowhereelseclassified
Waterplumbinganddrainlayingservices
Otherfloorlaying,wallcoveringandwallpaperingservices
Otherassemblyanderectionservicesnowhereelseclassified
Otherspecialtradeconstructionservicesnowhereelseclassified
Floorandwalltilingservices
Otherbuildingcompletionandfinishingservicesnowhereelse classified
Liftandescalatorinstallationservices
Piledrivingandfoundationservices
Gasfittinginstallationservices
Siteformationandclearanceservicesincludingpreparationservices tomakesitesreadyforsubsequentconstructionwork,testdrilling andboringandcoreextraction,diggingoftrenches
995432 995434
995442
995439
995454
995479
995471
995469
995443 995449
995462
995459
995466
995478
995472 995475
995473
995435
995477
995463
995455
995464
995444
995465
995474
995476
995451
995461
995433
995468
995456
995452 995457
995453 995458
995441
Group99544
Group99547
Group99545
Group99546
55
24
56
59
62 26
52
54
57
63 27
32
46
53
60 61
30
34
58
25
29
37
40
51
28
35
36
42 44 45
48 50
47
31
39 41
49
33
38
43
PART-I] [PART-I
Accommodationservices
Accommodation,foodandbeverageservices
DistributionServices
Recreationalandvacationcampservices
Passengertransportservices
DistributiveTradeServices;Accommodation,Foodand BeverageService;TransportServices;GasandElectricity
LAGAZETTEDEL'ETAT
beveragesservingservicesnowhereelseclassified
Servicesinwholesaletrade
Servicesinretailtrade
Servicesprovidedforafeeorcommissionoroncontractbasison wholesaletrade
Servicesprovidedincanteenandothersimilarestablishments
servingservices
Servicesprovidedforafeeorcommissionoroncontractbasison
Cateringservicesintrains,flightsandthelike
Servicesprovidedbyrestaurants,cafesandsimilareatingfacilities includingtakeawayservices,roomservicesanddoordeliveryoffood ServicesprovidedbyHotels,Inn,GuestHouse,Clubandthelike includingroomservices,takeawayservicesanddoordeliveryoffood
CateringServicesinexhibitionhalls,events,marriagehallsandother outdoor/indoorfunctions
House,Clubandthelike
Otheraccommodationservices
Campsiteservices
Othercontractfoodservices
Otherroomorunitaccommodationservicesnowhereelseclassified
Roomorunitaccommodationservicesforstudentsinstudent residences
retailtrade
RoomorunitaccommodationservicesprovidedbyHotels,Inn,Guest
Otherlandtransportationservicesofpassengers
Otherfood,ediblepreparations,alcoholicandnon-alcoholic
Food,ediblepreparations,alcoholicandnon-alcoholicbeverages
RoomorunitaccommodationservicesprovidedbyHostels,Camps, PayingGuestandthelike
Sightseeingtransportationservicesbyrail,land,waterandair Otherlocaltransportationservicesofpassengersnowhereelse classified
passengers Localtransportandsightseeingtransportationservicesof
Locallandtransportservicesofpassengersbyrailways,metro, monorail,bus,tramway,autos,threewheelers,scootersandother motorvehicles
Non-scheduledlocalbusandcoachcharterservices
Taxiservicesincludingradiotaxiandothersimilarservices
Localwatertransportservicesofpassengersbyferries,cruisesand thelike
Preparationorsupplyservicesoffood,ediblepreparations,alcoholic andnon-alcoholicbeveragestoairlinesandothertransportation operators
996416
996415 996419
996335
996336
996412
996322
996414 996111
996339
996321
996334
996337
996311
996313
996329
996332
996312
996211
996331
996411 996413
996333
Heading9961
Section6
Heading9963
Heading9964
Heading9962
Group99611
Group99621
Group99631
Group99632
Group99641
Group99633
65 67
84
66
64
68
74 76
87
89
70
78
83
96 97 69
72
82
86
88
94
79
85
73 75
80 81
93
71
90 91 92
95
77
1312 1313
passengers
passengersbyFerries,CruiseShipsandthelike Domestic/internationalscheduledairtransportservicesofpassengers
Domestic/internationalnon-scheduledairtransportservicesof
LAGAZETTEDEL'ETAT
Coastalandtransoceanic(overseas)watertransportservicesof
GoodsTransportServices
RailwaytransportservicesofGoodsincludingletters,parcels,live animals,householdandofficefurniture,intermodalcontainers,bulk cargoandthelike
Otherlandtransportservicesofgoodsnowhereelseclassified Watertransportservicesofgoods Long-distancetransportservicesofpassengers
LandtransportservicesofGoods
Spacetransportservicesofpassengers
Long-distancetransportservicesofpassengersthroughrailnetwork
Otherlong-distancetransportationservicesofpassengersnowhere
Transportservicesofpetroleumandnaturalgas,water,sewerageand othergoodsviapipeline Taxiservicesincludingradiotaxiandothersimilarservices
elseclassified
RoadtransportservicesofGoodsincludingletters,parcels,live animals,householdandofficefurniture,containersandthelikeby refrigeratorvehicles,trucks,trailers,manoranimaldrawnvehiclesor anyothervehicles Long-distancetransportservicesofpassengersthroughroadbybus, car,non-scheduledlongdistancebusandcoachservices,stage carriageandthelike
byrailways,metroandthelike
Coastalandtransoceanic(overseas)watertransportservicesofgoods byrefrigeratorvessels,tankers,bulkcargovessels,containerships andthelike
996422 996424
996425
996513
996426 996429
996421
996427
996511
996423
996512 996519
Heading9965
Group99652 Group99642
Group99651
112
113 102
101
110 111 98
104
109
100
103
99
105 106 108
107
PART-I]
Supportingservicesintransport
Containerhandlingservices
Clearingandforwardingservices
Customshouseagentservices
Storageandwarehousingservices tankersandothervessels
vesselsandthelikewithorwithoutoperator
Cargohandlingservices
Rentalservicesoftransportvehicleswithorwithoutoperators Rentalservicesoftransportvehicleswithorwithout
Rentalservicesofothertransportvehiclesnowhereelseclassified
Rentalservicesofwatervesselsincludingpassengervessels,freight
Rentalservicesofaircraftincludingpassengeraircrafts,freight aircraftsandthelikewithorwithoutoperator
Othercargoandbaggagehandlingservices Inlandwatertransportservicesofgoodsbyrefrigeratorvessels,
Spacetransportservicesoffreight
withorwithoutoperator
operators Rentalservicesofroadvehiclesincludingbuses,coaches,cars,trucks andothermotorvehicles,withorwithoutoperator
Airandspacetransportservicesofgoods
Airtransportservicesoflettersandparcelsandothergoods
996712
996609
996719
996602
996532
996522
996601 996603
996711
996521
996531
996713
Heading9967
Heading9966
Group99671
Group99672 Group99660
127
122 123
125
130
128
124
131
129 115 116Group99653
117 119
118
121
126
114
120 [PART-I
conditioningsupplyandthelike Refrigeratedstorageservices
Supportingservicesforrailwaytransport
Supportingservicesforroadtransport
Supportingservicesforwatertransport(coastal,transoceanic
Electricity,gas,waterandotherdistributionservices
Electricityandgasdistributionservices
Electricitytransmissionservices
Financialandrelatedservices
Supportingservicesforspacetransport
Electricitydistributionservices
Financialandrelatedservices;realestateservices;andrental classified
Operationservicesofnationalhighways,statehighways, expressways,roadsandstreets;bridgesandtunneloperationservices
Pilotageandberthingservices
Courierservices
Servicesinvolvingdistributionofsteam,hotwaterandair Parkinglotservices
LAGAZETTEDEL'ETAT
Railwaypushingortowingservices
Waterdistributionandotherservices
Towingservicesforcommercialandprivatevehicles
Goodstransportagencyservicesforroadtransport
Postalandcourierservices
Othersimilarservices
Vesselsalvageandrefloatingservices
Postalandcourierservices
Othersupportingtransportservices
Waterdistributionservices
Airportoperationservices(excludingcargohandling)
Otherstorageandwarehousingservices
OtherDeliveryServicesnowhereelseclassified
Othersupportingtransportservicesnowhereelseclassified
Localdeliveryservices
Othergoodstransportservices
Othersupportingservicesforairtransport
Goodstransportagencyservicesforothermodesoftransport
Othersupportingservicesforwatertransportnowhereelseclassified Supportingservicesforairorspacetransport
Bulkliquidorgasstorageservices
services Postalservicesincludingpostofficecounterservices,mailboxrental
Othersupportingservicesforrailwaytransportnowhereelse
andleasingservices Othersupportingservicesforroadtransportnowhereelseclassified
Gasdistributionservices
Portandwaterwayoperationservices(excludingcargohandling) suchasoperationservicesofports,docks,lighthouses,lightships andthelike
Airtrafficcontrolservices
andinlandwaterways)
Busstationservices
996812
996922
996792
996739
996799
996819
996731
996764
996911
996749
996742
996759
996793
996753 996761
996929
996811
996762
996751
996741
996913
996921
996912
996722
996721
996729
996752
996791
996813
996743
996763
996744
Heading9969
Heading9968
Group99681
Group99692
Group99679
Group99673
Group99691
Group99676
Group99674
Group99675
172
156
136
150
163
168
146
162
169 171
153
144
132
148
155 157 159
164 167
173 133
174Section7 134
147
151
158
161
142
145
138 140
152
170
175Heading9971 143
137
154
135
141
139
149
165
166
160
1314 1315
Reinsuranceservices
Investmentbankingservices
Investmentbankingservices
commodityexchangeservices
Insuranceandpensionservices(excludingreinsuranceservices)
Financialservices(exceptinvestmentbanking,insuranceservices
Financialleasingservices
Insuranceclaimsadjustmentservices
Brokerageandrelatedsecuritiesandcommoditiesservicesincluding
Actuarialservices
Accidentandhealthreinsuranceservices
Portfoliomanagementservicesexceptpensionfunds
Financialconsultancyservices
Servicesauxiliarytoinsuranceandpensions
Accidentandhealthinsuranceservices
Financialtransactionsprocessingandclearinghouseservices
Servicesrelatedtotheadministrationoffinancialmarkets
Servicesofholdingfinancialassets
Servicesauxiliarytoinsuranceandpensions
servicesandpensionservices)
Foreignexchangeservices
Pensionfundmanagementservices
pensionservices
Servicesofholdingequityofsubsidiarycompanies Servicesofholdingsecuritiesandotherassetsoftrustsandfundsand Depositservices
Servicesrelatedtoinvestmentbankingsuchasmergersand acquisitionservices,corporatefinanceandventurecapitalservices
Centralbankingservices
Freightreinsuranceservices
similarfinancialentities Freightinsuranceservicesandtravelinsuranceservices
LAGAZETTEDEL'ETAT
Marine,aviationandothertransportreinsuranceservices
Marine,aviation,andothertransportinsuranceservices
Motorvehicleinsuranceservices
Motorvehiclereinsuranceservices
Othernon-lifereinsuranceservices
Otherservicesauxiliarytofinancialservices
Otherpropertyinsuranceservices
Otherpropertyreinsuranceservices
Otherservicesauxiliarytoinsuranceandpensions
Othernon-lifeinsuranceservices(excludingreinsuranceservices)
Trustandcustodyservices
Otherfinancialservices(exceptinvestmentbanking,insurance
Realestateservices andpensionservices)
Lifereinsuranceservices
Servicesauxiliarytofinancialservices(otherthantoinsurance andpensions)
Realestateservicesinvolvingownedorleasedproperty Lifeinsuranceservices(excludingreinsuranceservices)
Credit-grantingservicesincludingstand-bycommitment,guarantees andsecurities
997158
997152
997172 997131
997113 997119
997161
997133
997134
997114
997155
997163
997112
997142
997141
997157
997164
997137
997143 997146
997120
997153
997159
997145
997149
997154
997136
997156
997151
997132
997144
997162
997139
997111
997135
997169
997171
Heading9972 Group99712
Group99713
Group99716
Group99711
Group99721
Group99714
Group99715
προποτο
1817
216
196
177
212
178 179 180
202
209
206
183 186
187
188
189
204
218
199
190
194
203 205 208
182 184
191
197
210
215
219
207
213
214
185
192 195 198 200
217Group99717
176
201
193
211
221
220 PART-I] [PART-I
equipmentswithorwithoutoperator
Licensingservicesfortherighttoreproduceoriginalartworks
Licensingservicesfortherighttouseintellectualpropertyand
Leasingorrentalservicesconcerningothergoods
similarproducts Licensingservicesfortherighttousecomputersoftwareand databases
Leasingorrentalservicesconcerningpleasureandleisureequipment
Leasingorrentalservicesconcerninghouseholdlinen
rentalservicesconcerningtextiles,clothingandfootwear Leasingorrentalservicesconcerningdo-it-yourselfmachineryand equipment
Leasingorrentalservicesconcerningothergoods
Leasingorrentalservicesconcerningvideotapesanddisks(home entertainmentequipment)
Leasingorrentalservicesconcerningfurnitureandotherhousehold appliances
Leasingorrentalservicesconcerningothermachineryand
Buildingsalesonafeeorcommissionbasisoroncontractbasis
Leasingorrentalservicesconcerningofficemachineryand equipment(exceptcomputers)withorwithoutoperator Leasingorrentalservicesconcerningcomputerswithorwithout
Licensingservicesfortherighttobroadcastandshoworiginalfilms, soundrecordings,radioandtelevisionprogrammeandthelike
Leasingorrentalservicesconcerningconstructionmachineryand equipmentwithorwithoutoperator
property
contractbasis
Leasingorrentalservicesconcerningagriculturalmachineryand equipmentwithorwithoutoperator
Leasingorrentalservicesconcerningtransportequipmentsincluding containers,withorwithoutoperator
Propertymanagementservicesonafeeorcommissionbasisoron
LAGAZETTEDEL'ETAT
Tradeservicesofvacantandsubdividedland
Landsalesonafeeorcommissionbasisoroncontractbasis
operators Leasingorrentalservicesconcerningtelecommunicationsequipment withorwithoutoperator
Tradeservicesofbuildings
Tradeservicesoftime-shareproperties
Rentalorleasingservicesinvolvingownorleasednon-residential property
Rentalorleasingservicesinvolvingownorleasedresidential
Leasingorrentalserviceswithorwithoutoperator Leasingorrentalservicesconcerningmachineryandequipment withorwithoutoperator
Leasingorrentalservicesconcerningtelevisions,radios,video cassetterecorders,projectors,audiosystemsandrelatedequipment andaccessories(homeentertainmentequipment)
Realestateservicesonafeeorcommissionbasisoroncontract basis
Realestateappraisalservicesonafeeorcommissionbasisoron contractbasis
997332
997331
997327
997322
997323
997333
997329
997319 997321
997314
997315
997316
997312
997324
997326Leasingor
997313
997224
997325
997311
997212
997221
997213
997211
997223
997222
997215
997214
Heading9973
Group99733
Group99732
Group99731
Group99722
252
253
249
248
246
247
251
245
244
242 243
250
240
239
238
237
236
235
241
234
230
229
222
231
228
232
226
233
224
225
223
227
1316 1317
telecommunicationspectrum
Interdisciplinaryresearchservices
Interdisciplinaryresearchandexperimentaldevelopmentservices
Accounting,auditingandbookkeepingservices
Accountingandbookkeepingservices
Arbitrationandconciliationservices
documents
explorationandevaluation
classified
Licensingservicesfortherighttousetrademarksandfranchises
Licensingservicesforrighttouseothernaturalresourcesincluding
Corporatetaxconsultingandpreparationservices Researchanddevelopmentservices
Licensingservicesfortherighttousemineralsincludingits
Researchanddevelopmentoriginals
Financialauditingservices
Researchandexperimentaldevelopmentservicesinsocial
Researchandexperimentaldevelopmentservicesinnatural
Researchandexperimentaldevelopmentservicesinsocialsciences
Researchanddevelopmentoriginalsinagriculture
Researchandexperimentaldevelopmentservicesinhumanities
Researchanddevelopmentoriginalsinpharmaceuticals
sciencesandhumanities
Researchanddevelopmentoriginalsinbiotechnology
BusinessandProductionServices
Licensingservicesfortherighttouseotherintellectualproperty productsandotherresourcesnowhereelseclassified
Researchandexperimentaldevelopmentservicesinnaturalsciences Researchandexperimentaldevelopmentservicesinengineeringand
Licensingservicesfortherighttouseresearchanddevelopment products
Researchandexperimentaldevelopmentservicesinagricultural sciences
Researchanddevelopmentoriginalsincomputerrelatedsciences Researchanddevelopmentoriginalsinotherfieldsnowhereelse
sciencesandengineering
Payrollservices LAGAZETTEDEL'ETAT
Othersimilarservicesnowhereelseclassified
Otherlegalservicesnowhereelseclassified
Licensingservicesfortherighttoreprintandcopymanuscripts, books,journalsandperiodicals
Legalservices
Legalandaccountingservices
Legaladvisoryandrepresentationservicesconcerningcriminallaw
Legaldocumentationandcertificationservicesconcerningpatents,
copyrightsandotherintellectualpropertyrights Legaldocumentationandcertificationservicesconcerningother
Taxconsultancyandpreparationservices
Legaladvisoryandrepresentationservicesconcerningotherfieldsof law
technology Researchandexperimentaldevelopmentservicesinmedicalsciences andpharmacy
998222
998214
998212
998144
998213
998145
997335
997334 997336
998112
998231 997338
998114
997337 997339
998211
998141
998113
998224
998216
998111
998223
998215
998142
998122
998221
998143
998130
998121
Soi
Heading9982
Heading9981
Section8
Group99813
Group99822
Group99823
Group99821
Group99814
Group99812
Group99811
abstalonsstuen
292
282
288
289
272
276
284 286
285
262
280 281
287
283
290
291
274
273
277
256
266
254
265
271
267 269
268
257 258
255
259
270
275
278
279
263 264
260
261
PART-I] [PART-I
architecturalservices
Architecturalservices,urbanandlandplanningandlandscape
Managementconsultingandmanagementservices;information
Certificationofships,aircraft,dams,andthelike
Certificationandauthenticationofworksofart
Engineeringservices
Architecturaladvisoryservices
Architecturalservicesforresidentialbuildingprojects
Architecturalservicesfornon-residentialbuildingprojects
Engineeringadvisoryservices
Engineeringservicesfortransportationprojects
Insolvencyandreceivershipservices
Veterinaryservices
Engineeringservicesforpowerprojects
Informationtechnologyconsultingandsupportservices
technologyservices
Engineeringservicesforbuildingprojects
Veterinaryservicesforpetanimals
Engineeringservicesforotherprojectsnowhereelseclassified
Veterinaryservicesforlivestock
Subsurfacesurveyingservices
Engineeringservicesforindustrialandmanufacturingprojects
Insolvencyandreceivershipservices
Landscapearchitecturalservicesandadvisoryservices
Technicaltestingandanalysisservices
Geologicalandgeophysicalconsultingservices
Individualtaxpreparationandplanningservices
Scientificandothertechnicalservices
Historicalrestorationarchitecturalservices
services
Businessconsultingservicesincludingpublicrelationsservices
services Informationtechnologyinfrastructureandnetworkmanagement
Weatherforecastingandmeteorologicalservices
Informa Informationtechnologydesignanddevelopmentservices
Managementconsultingandmanagementservicesincluding financial,strategic,humanresources,marketing,operationsand
LAGAZETTEDEL'ETAT
Surfacesurveyingandmap-makingservices
Engineeringservicesfortelecommunicationsandbroadcasting projects
Mineralexplorationandevaluation
Projectmanagementservicesforconstructionprojects
Projectsitemasterplanningservices
Hostingandinformationtechnologyinfrastructureprovisioning
supplychainmanagement
Otherveterinaryservicesnowhereelseclassified Otherprofessional,technicalandbusinessservices
Urbanplanningservices
Othertechnicalandscientificservicesnowhereelseclassified
Otherinformationtechnologyservicesnowhereelseclassified
Rurallandplanningservices
Engineeringservicesforwastemanagementprojects(hazardousand non-hazardous),forwater,sewerageanddrainageprojects
998338
998352
998332
998349 998359
998322 998325
998333
998343
998337
998335
998328
998336
998311
998346
998315
998316
998323
998351 998313
998314
998341
998347
998348
998321 998326
998342
998334
998232
998345
998312
998344
998319
998324
998339
998331
998240
998327
Heading9983
Group99835
Group99834
Group99831
Group99833
Group99824
Group99832
332
328
327
336
337
322
333 335
330
320
323 325
331
308
314
315
316
326 329
305 306
310 312
321
334 302 303
307 309
317
318
319
300
295
304
311 313
298
293
301
299
324
294 296 297
1318 1319
Photographyandvideographyandtheirprocessingservices
Photographicandvideographicprocessingservices
Advertisingservicesandprovisionofadvertisingspaceortime
Sponsorshipservicesandbrandpromotionservices
Trademarksandfranchises
AdvertisingServices
Telephonyandothertelecommunicationsservices
Advertisingandrelatedphotographyservices
Translationandinterpretationservices
Restorationandretouchingservicesofphotography
Scientificandtechnicalconsultingservices
Purchaseorsaleofadvertisingspaceortime,oncommission
Telecommunications,broadcastingandinformationsupply services
Specialtyphotographyservices
Specialtydesignservicesincludinginteriordesign,fashiondesign, industrialdesignandotherspecialtydesignservices
Softwaredownloads nowhereelseclassified
Internettelecommunicationsservices
Originalcompilationsoffactsorinformation
servicesnowhereelseclassified
Internetbackboneservices
Portraitphotographyservices
Internetaccessservicesinwiredandwirelessmode
Marketresearchservices
LAGAZETTEDEL'ETAT
Mobiletelecommunicationsservices
Carrierservices
Privatenetworkservices
Designoriginals
Publicopinionpollingservices
Otherprofessional,technicalandbusinessservices
Audioconferencingandvideoconferencingovertheinternet
Eventphotographyandeventvideographyservices
Fixedtelephonyservices
Otheron-linecontentsnowhereelseclassified
Otherprofessional,technicalandbusinessservicesnowhereelse classified
Datatransmissionservices
Otherinternettelecommunicationsservicesnowhereelseclassified
Otherphotographyandvideographyandtheirprocessingservices
Saleofinternetadvertisingspace
Othertelecommunicationsservicesincludingfaxservices,telex
Saleofadvertisingspaceinprintmedia(exceptoncommission)
Saleoftelevisionandradioadvertisingtime
Saleofotheradvertisingspaceortime(exceptoncommission) Marketresearchandpublicopinionpollingservices
Fax,telephonyovertheinternet
On-linecontentservices
On-linevideocontent
On-lineaudiocontent
On-linetextbasedinformationsuchasonlinebooks,newspapers, periodicals,directoriesandthelike 998361
998366
998422
998372 998382 998386
998412
998364
998385
998434 998363
998423
998432 998439
998419
998387
998429
998415
998396
998391
998399
998421
998431 998362
998414
998413
998411
998365
998433 998371
998397
998383
998393
998384
998395
998424
998381
998394
998392
Heading9984
Group99836
Group99842
Group99839
Group99838
Group99841
Group99837
340
339 342
382 338
375
376.
341
362
372
345
352 354
369
346
355
344
360
353
384 347 350
357
367
368
343
348 351
363 364
358
366
383
359
374 377
380 381
378
349
370
361
371
356
379Group99843
365
373
PART-I] [PART-I
Fingerprintingservices
Broadcasting,programmingandprogrammedistribution
Investigationandsecurityservices
Broadcastingservices
Investigationservices
Employmentservicesincludingpersonnelsearch,referralservice
Disinfectingandexterminatingservices
Sterilisationofobjectsorpremises(operatingrooms)
Specialisedcleaningservicesforreservoirsandtanks
Temporarystaffingservices
Temporarystaffing-to-permanentplacementservices
Permanentplacementservices,otherthanexecutivesearchservices
Packagingservices Televisionbroadcastoriginals
Packagingservicesofgoodsforothers
Armouredcarservices
Polygraphservices
Televisionchannelprogrammes
Cleaningservices
Executiveorretainedpersonnelsearchservices
Operationservicesofpublicarchivesincludingdigitalarchives Operationservicesof historicalarchivesincludingdigitalarchives
services
Contractstaffingservices
Securityconsultingservices
Cleaningoftransportationequipment
Securitysystemsservices
Windowcleaningservices
Supportservices
Libraryandarchiveservices
Servicesofindependentjournalistsandpressphotographers
Exteriorcleaningofbuildingsofalltypes
Trainingofguarddogs
LAGAZETTEDEL'ETAT
Libraryservices
Furnaceandchimneycleaningservices
Generalcleaningservices
Travelarrangement,touroperatorandrelatedservices
Guardservices
Newsagencyservicestoaudiovisualmedia
Newsagencyservicestonewspapersandperiodicals
Homeprogrammedistributionservices
Othercleaningservicesnowhereelseclassified Newsagencyservices
Othersecurityservicesnowhereelseclassified
Radiobroadcastoriginals
Radiochannelprogrammes
Otheremploymentandlaboursupplyservicesnowhereelseclassified
Otherpackagingservicesnowhereelseclassified
Long-termstaffing(payrolling)services
Parcelpackingandgiftwrapping Coinandcurrencypackingservices
andlaboursupplyservice
Co-employmentstaffingservices
998512
998514
998442
998464
998524
998526
998532
998462 998465
998523
998453
998452
998517
998529
998525 998528
998549
998538
998511 998515
998536
998451
998443
998533
998513
998541
998527
998466
998441
998537
998542
998540
998522
998521
998516
998539
998535
998463
998519
998534
998531
998461
Heading9985
Group99844
Group99845
Group99853
Group99851
Group99852
Group99854 Group99846
427
392
386
412
398
402
425
424
428 430 432
426
422
387
397
418
419
429
404
409
413 416
417
434
406
407 410
411
415
420
395
401
405
414
433
431
421 423
388
394
408
391
403
390
399
385
396
389
435Group99855 393
400
1320 1321
toubo
Maintenance,repairandinstallation(exceptconstruction)
Maintenanceandrepairservicesofelectricalhouseholdappliances
conditioningsupply
Maintenanceandrepairservicesofofficeandaccountingmachinery
Maintenanceandrepairservicesoffabricatedmetalproducts,except
Maintenanceandrepairservicesofcomputersandperipheral Reservationservicesforaccommodation,cruisesandpackagetours
Maintenanceandrepairservicesoftransportmachineryand Reservationservicesforconventioncentres,congresscentresand
Reservationservicesfortransportation
Specialisedofficesupportservicessuchasduplicatingservices,
Landscapecareandmaintenanceservices
Collectionagencyservices
Combinedofficeadministrativeservices
Telephone-basedsupportservices
equipment exhibitionhalls
assistanceservices
machineryandequipment
equipment
services Maintenanceandrepairservicesoffabricatedmetalproducts, machineryandequipment
Tourismpromotionandvisitorinformationservices
Supportservicestoagriculture,hunting,forestryandfishing
Supportservicestoelectricity,gasandwaterdistribution
Supportservicestomining
Supportservicestoforestryandlogging
Supportservicestohunting
Supportservicestofishing
Supportservicestootherminingnowhereelseclassified
Supportservicestogasdistribution
Supportservicestocropproduction
Supportservicestodistributionservicesofsteam,hotwaterandair-
Touristguideservices
LAGAZETTEDEL'ETAT
Supportservicestoelectricitytransmissionanddistribution
Supportservicestowaterdistribution
Supportservicestooilandgasextraction
Animalhusbandryservices
Creditreportingandratingservices
Othersupportservices
Othertravelarrangementandrelatedservicesnowhereelseclassified
Otherinformationservicesnowhereelseclassified
mailingservices,documentpreparationandthelike Events,exhibitions,conventionsandtradeshowsorganisationand
Othersupportservicesnowhereelseclassified
Touroperatorservices
Othersupportservicestoagriculture,hunting,forestryandfishing
Supportservicestoagriculture,hunting,forestry,fishing,mining andutilities
Reservationservicesforeventtickets,cinemahalls,entertainment andrecreationalservicesandotherreservationservices
998595
998551
998599
998554
998632
998711
998619 998622
998596
998615
998553
998631
998594
998621
998634
998714 998592
998613
998556 998591
998633
998611
998552
998597
998598
998593
998555
998557
998713 998559
998614
998712 998715
998612
Heading9986
Heading9987
Group99859
Group99863
Group99861
Group99871
437
442
436
455
443
440
472
445
444
452
460
466
467
456 459
464
438
447
448
450
446 449
453
458
463
468
451
461
471
473 474
439
476
469
441
457
465
462Group99862
454
470
PART-I] [PART-I
Maintenanceandrepairservicesofmusicalinstruments
Maintenanceandrepairservicesofothermachineryandequipments
Maintenanceandrepairservicesofcommercialandindustrial
Maintenanceandrepairservicesofothergoodsnowhereelse
Installationservices(otherthanconstruction)
Installationservicesofradio,televisionandcommunications
Installationservicesofofficeandaccountingmachineryand computers
equipmentandapparatus
Installationservicesofprofessionalmedicalmachineryand equipment,andprecisionandopticalinstruments
Installationservicesofindustrial,manufacturingandserviceindustry machineryandequipment
Chemicalproductmanufacturingservices
Vegetableandanimaloilandfatmanufacturingservices
Beveragemanufacturingservices
machinery Maintenanceandrepairservicesofelevatorsandescalators
Petroleum,chemicalandpharmaceuticalproductmanufacturing services classified
Preparedanimalfeedsmanufacturingservices
Wearingapparelmanufacturingservices
Installationservicesofothergoodsnowhereelseclassified Manufacturingservicesonphysicalinputs(goods)ownedby others
Leatherandleatherproductmanufacturingservices
Textilemanufacturingservices
Tobaccomanufacturingservicesnowhereelseclassified Textile,wearingapparelandleathermanufacturingservices
LAGAZETTEDEL'ETAT
Woodandwoodproductmanufacturingservices
Paperandpaperproductmanufacturingservices
Woodandpapermanufacturingservices Repairservicesofgarmentsandhouseholdtextiles
Repairservicesoffurniture
Repairservicesoffootwearandleathergoods
Repairservicesofbicycles
Dairyproductmanufacturingservices
Repairservicesofothergoods
Otherfoodproductmanufacturingservices
Repairservicesforphotographicequipmentandcameras
Repairservicesofwatches,clocksandjewellery
Cokeandrefinedpetroleumproductmanufacturingservices
Food,beverageandtobaccomanufacturingservices
Meatprocessingservices
Fruitandvegetablesprocessingservices
Fishprocessingservices
Installationservicesofelectricalmachineryandapparatusnowhere elseclassified
Installationservicesoffabricatedmetalproducts,exceptmachinery andequipment
Maintenanceandrepairservicesoftelecommunicationequipments andapparatus
998841
998823
998821
998732
998832
998735
998736
998739
998734
998716
998729
998727
998733
998842
998831
998731
998812
998818 998822
998717
998816
998813
998815
998718
998814 998817
998819
998724
998725
998811
998726
998723
998719
998721
998722
Heading9988
Group99883
Group99882
Group99884
Group99881
Group99873
Group99872
517
512
518
510
514
515
502 504 506
507
508 511
505
499 501
513
495 496
500
497
503
516 484
490
488
509
492
486
480
481
487
493 494
489
483
479 482
491
478
485
477
498
1322 1323
manufacturingservice
manufacturingservices
manufacturingservices
manufacturingservices
Pharmaceuticalproductmanufacturingservices
reproductionservices;materialsrecoveryservices
manufacturingservices
Publishing,printingandreproductionservices
Fabricatedmetalproduct,machineryandequipment
Publishing,onafeeorcontractbasis
Transportequipmentmanufacturingservices
Moulding,pressing,stamping,extrudingandsimilarplastic
Computer,electronicandopticalproductmanufacturingservices
Furnituremanufacturingservices
Moulding,pressing,stamping,extrudingandsimilarplastic
Electricalequipmentmanufacturingservices
Structuralmetalproduct,tank,reservoirandsteamgenerator
Jewellerymanufacturingservices
contractbasis
contractbasis
contractbasis
Imitationjewellerymanufacturingservices
Weaponandammunitionmanufacturingservices
Casting,forging,stampingandsimilarmetalmanufacturing services
Musicalinstrumentmanufacturingservices
Medicalanddentalinstrumentandsupplymanufacturingservices
Printingandreproductionservicesofrecordedmedia,onafeeor
General-purposemachinerymanufacturingservicesnowhereelse classified
Rubber,plasticandothernon-metallicmineralproduct
Rubberandplasticproductmanufacturingservices
Special-purposemachinerymanufacturingservices
Sportsgoodsmanufacturingservices
Plasticproductmanufacturingservices
Othertransportequipmentmanufacturingservices
Othermanufacturingservicesnowhereelseclassified
Othermanufacturingservices
Motorvehicleandtrailermanufacturingservices
Othermanufacturingservices;publishing,printingand
Basicmetalmanufacturingservices
Gameandtoymanufacturingservices
Metalforging,pressing,stamping,rollformingandpowder metallurgyservices
Materialsrecovery(recycling)services,onafeeorcontractbasis Metalwasteandscraprecovery(recycling)services,onafeeor Otherfabricatedmetalproductmanufacturingandmetaltreatment services
Othernon-metallicmineralproductmanufacturingservices
Basicmetalmanufacturingservices
Non-ferrousmetalcastingservices
Ironandsteelcastingservices
Non-metalwasteandscraprecovery(recycling)services,onafeeor LAGAZETTEDEL'ETAT
998942
998912 998920
998933 998941 998852
998876
998932
998877
998874
998871
998843
998911
998881 998891
998853
998873
998931
998882
998872
998851
998896
998898
998875
998892
998894 998897
998860
998895
998893
Heading9989
mainsadof
Group99891
Group99893
Group99892
Group99886
Group99889
Group99888
Group99887
Group99885
554
557
555
553
556Group99894
545
558
532
540 542
551
544
522
536 539
548 549
547
530
526 527 529
535
541
520 521 523
533
538
543
525
528
519
531
552
524
537
550
546
534
PART-I] [PART-I
Administrativeservicesofthegovernment
Administrativeservicesrelatedtofamilyandchildallowance programmes
Specialisededucationservices
Specialisededucationservices
Administrativeservicesrelatedtosickness,maternityortemporary disablementbenefitschemes
SecondaryEducationServices
Educationservices
Secondaryeducationservices,technicalandvocational
Secondaryeducationservices,general
Primaryeducationservices
Administrativeservicesrelatedtocompulsorysocialsecurity schemes
Administrativeservicesrelatedtothedetentionorrehabilitationof criminals
Primaryeducationservices
Servicesrelatedtoforeigneconomicaid
Servicesrelatedtoforeignmilitaryaid
Highereducationservices
Highereducationservices,vocational Community,socialandpersonalservicesandothermiscellaneous services
Highereducationservices,technical
Militarydefenceservices
Administrativeservicesrelatedtounemploymentcompensation benefitschemes
Highereducationservices,general securityservice
Otherhighereducationservices OverallGovernmentpublicservices
whole
Publicadministrativeservicesrelatedtolawcourts
Policeandfireprotectionservices
Publicadministrativeservicesrelatedtootherpublicorderandsafety affairsnowhereelseclassified
Publicadministrationandotherservicesprovidedtothe communityasawhole;compulsorysocialsecurityservices
Publicadministrativeservicesprovidedtothecommunityasa
Publicadministrativeservicesrelatedtotheprovisionofeducational, healthcare,culturalandothersocialservices,excludingsocial
Publicadministrativeservicesrelatedtothemoreefficientoperation
Civildefenceservices
Pre-primaryeducationservices
Pre-primaryeducationservices
Otheradministrativeservicesofthegovernmentnowhereelse classified
Administrativeservicesrelatedtogovernmentemployeepension schemes;old-agedisabilityorsurvivors'benefitschemes,otherthan forgovernmentemployees
PublicadministrativeservicesrelatedtoExternalAffairs,Diplomatic andConsularservicesabroad
LAGAZETTEDEL'ETAT
ofbusiness
999134 999210 999231
999259
999243
999249
999232 999242
999127 999129 999131
999133
999128
999125
999241
999132
999220
999119 999121
999126
999113
999122
999111
999124
999123
999112
Heading9992
Group99925 Heading9991
Group99921
Group99923
Group99922
Group99913
Group99912
Group99911
592 595
588
583
587 590
591
580
585
593
589Group99924
575
578
594
579
584
582
586
577
570 572 574
581
562
568 571 573
565
564
567 569
576
563
566
559Section9
560 561
1324 1325
environmentalprotectionservices
naturopathy,acupunctureandthelike
educationalinstitutions
Ambulanceservices
Commercialtrainingandcoachingservices
Residentialcareservicesfortheelderlyanddisabled
Vocationalrehabilitationservices
Residentialhealth-careservicesotherthanbyhospitals
Collectionservicesofhazardouswaste
Residentialcareservicesforadultssufferingfrommentalretardation,
Childbirthandrelatedservices
Residentialcareservicesfortheelderlyandpersonswithdisabilities
Residentialcareservicesforchildrensufferingfrommental retardation,mentalhealthillnessesorsubstanceabuse
Sewerage,sewagetreatmentandseptictankcleaningservices
Collectionservicesofnon-hazardousrecyclablematerials
Sewerageandsewagetreatmentservices
children
disabled
Guidanceandcounselingservicesnowhereelseclassifiedrelatedto
Inpatientservices
disablednowhereelseclassified
Welfareserviceswithoutaccommodation
Culturaleducationservices
Humanhealthservices
Sewageandwastecollection,treatmentanddisposalandother
Medicalanddentalservices
servicesinvolvingconductofexaminationforadmissionto
Humanhealthandsocialcareservices
Generalwastecollectionservices,residential Medicallaboratoryanddiagnostic-imagingservices
Generalwastecollectionservices,othernowhereelseclassified Nursingandphysiotherapeuticservices
Wastecollectionservices
mentalhealthillnessesorsubstanceabuse
Wastetreatmentanddisposalservices
Othersocialserviceswithoutaccommodation
Sportsandrecreationeducationservices
Othersocialserviceswithaccommodation
Wastepreparation,consolidationandstorageservices
Socialserviceswithoutaccommodationfortheelderlyand
Othereducationandtrainingservicesandeducationalsupport services
Childday-careservices
Septictankemptyingandcleaningservices
Othersocialserviceswithoutaccommodationnowhereelseclassified
Blood,spermandorganbankservices
Othereducationandtrainingservicesnowhereelseclassified
Othersocialserviceswithaccommodationforchildren
Othersocialserviceswithaccommodationforadults
Othersocialserviceswithoutaccommodationfortheelderlyand
Othereducationalsupportservices
Otherhumanhealthservicesincludinghomeopathy,unani,ayurveda,
LAGAZETTEDEL'ETAT
999422
999322
999412
999431
999424
999359 999411
999334 999349
999295
999317
999341
999421
999423
999332
999352
999293
999313
999333
999353
999299
999319
999331
999351
999292
999315
999291 999294
999316
999312
999311 999314
999321
Heading9994
Heading9993
Group99941
Group99943
Group99933
Group99935
Group99942
Group99932
Group99931
Group99929
Group99934
632
633
630
636
634 637
622
624
627
614
626 628
631
635
639 605
612
623
609
619 620
625
608 610
600
606
615
618
621
599
602
607
611
617
604
601
597
603
616
598
629
613
638 596
PART-1] [PART-I
organisationsServices
Recreational,culturalandsportingservices
Audiovisualandrelatedservices
Remediationservices
Performingartsandotherliveentertainmenteventpresentation
Audiovisualpost-productionservices
Performingartseventproductionandpresentationservices
performingartists
Performingartseventpromotionandorganisationservices
Containment,controlandmonitoringservicesandothersite
Performingartsfacilityoperationservices
remediationservices
productionservices
classified Sanitationandsimilarservices
classified
Hazardouswastetreatmentanddisposalservices
Religiousservices
services
Servicesofperformingandotherartists
Servicesofauthors,composers,sculptorsandotherartists,except Sweepingandsnowremovalservices
Servicesfurnishedbyenvironmentaladvocacygroups
Servicesfurnishedbyhumanrightsorganisations
Servicesprovidedbyyouthassociations
Servicesprovidedbyothermembershiporganisationsnowhereelse
Servicesfurnishedbypoliticalorganisations
Servicesfurnishedbytradeunions
Servicesfurnishedbytradeunions
Culturalandrecreationalassociations
Servicesfurnishedbyothermembershiporganisations
Servicesfurnishedbyprofessionalorganisations
Servicesofmembershiporganisations
Buildingremediationservices
Servicesfurnishedbybusinessandemployersorganisations
Motionpictureprojectionservices
Servicesfurnishedbybusiness,employersandprofessional
Others
Motionpicture,videotapeandtelevisionprogrammedistribution
Motionpicture,videotape,televisionandradioprogramme
LAGAZETTEDEL'ETAT
Soundrecordingservices
Otherperformingartsandliveentertainmentservicesnowhereelse
Homeownersassociations
Othercivicandsocialorganisations
Servicesofperformingartistsincludingactors,readers,musicians, singers,dancers,televisionpersonalities,independentmodelsandthe like Otherenvironmentalprotectionservicesnowhereelseclassified
Otherremediationservicesnowhereelseclassified
andpromotionservices
Othersanitationservicesnowhereelseclassified
Non-hazardouswastetreatmentanddisposalservices
Siteremediationandclean-upservices
999632
999622
999629
999621
999631
999612 999614
999623
999599
999596
999613
999594
999611
999615
999597
999598
999442
999459
999449
999511
999441
999595
999520 999593
999592
999591
999451 999490 999512
999432
999443
999433
Heading9996
Heading9995
Group99963
Group99962
Group99961
Group99952
Group99959
Group99951
Group99945
682
676 678
672
677
675
679
670
681
673
666
664
665 667
674
671
662
663
680
660
655 657 659
654
661
656
642Group99944
669
649
668
645
640
652
651
646
658
643
648
641
644
650Group99949
653
647
1326 1327
Undertakingservices
Hairdressingandbarbersservices
Amusementparkandsimilarattractionservices
Cemeteriesandcremationservices
manicuringandpedicuringservices
Domesticservices
Domesticservices
Gamblingandbettingservicesincludingsimilaronlineservices
Domesticservicesbothparttimeandfulltime
Agreeingtorefrainfromdoinganact
Agreeingtotolerateanact
Agreeingtodoanact
Servicesprovidedbyextraterritorialorganisationsandbodies
Servicesprovidedbyextraterritorialorganisationsandbodies Botanical,zoologicalandnaturereserveservices
Washing,cleaninganddyeingservices
Servicesprovidedbyextraterritorialorganisationsandbodies
Cosmetictreatment(includingcosmeticorplasticsurgery),
Servicesinvolvingcommercialuseorexploitationofanyevent
Pressingservices
Conductofreligiousceremoniesorritualsbypersons
Museumandpreservationservices
Servicesofathletes
Physicalwell-beingservicesincludinghealthclubandfitnesscentre
Funeral,cremationandundertakingservices
services Servicesofathletesandrelatedsupportservices
Lotteryservices
Supportservicesrelatedtosportsandrecreation
Originalworksofauthors,composersandotherartistsexcept performingartists,paintersandsculptors
Museumandpreservationservicesofhistoricalsitesandbuildings
Beautyandphysicalwell-beingservices
Dyeingandcolouringservices
Otherservices
Othermiscellaneousservices
Sportsandrecreationalsportsservices
Otheramusementandrecreationalservices
Otherservicesnowhereelseclassified
Otherbeautytreatmentservicesnowhereelseclassified
Sportsandrecreationalsportsfacilityoperationservices
Otherwashing,cleaninganddyeingservicesnowhereelseclassified
Otherrecreationandamusementservicesnowhereelseclassified
Sportsandrecreationalsportseventpromotionandorganisation
Othertextilecleaningservices
Othersportsandrecreationalsportsservicesnowhereelseclassified
Coin-operatedlaundryservices
Coin-operatedamusementmachineservices
Dry-cleaningservices(includingfurproductcleaningservices)
LAGAZETTEDEL'ETAT
999794
999792 999795
999729
999799
999722
999642
999719
999800
999692 999699
999721
999713
999714
999731
999900 999662
999732
999659
999693
999711
999641
999694
999793
999661
999633
999791
999651
999715
999723
999652
999691
999712
Heading9998
Heading9997
Group99980
Group99990
Group99973
Group99979
Group99965
Group99972
Group99969
Group99971
Group99964
Group99966
725 728
722
721
727
720
712
717
726Heading9999
715
705
711
719
724
702
710
699
706
718
707
696
692
703
723
697
704
709
714
686
690
695 698
716
689 691 693
683 685
688
708
684 687
713
694
701
700
PART-I] [PART-I
১৪৮
NOTIFICATION LAGAZETTEDEL'ETAT
GOVERNMENTOFPUDUCHERRY COMMERCIALTAXESSECRETARIAT
(G.O.Ms.No.12/2017-PuducherryGST(Rate),Puducherry,dated29thJune2017)
Inexerciseofthepowersconferredbysub-section(1)ofsection11ofthePuducherry GoodsandServicesTaxAct,2017(ActNo.6of2017),theLieutenant-Governor,Puducherry, onbeingsatisfiedthatitisnecessaryinthepublicinterestsotodo,ontherecommendationsof theCouncil,herebyexemptstheintra-Statesupplyofservicesofdescriptionasspecifiedin column(3)oftheTablebelowfromsomuchofthestatetaxleviablethereonundersub-section (1)ofsection9ofthesaidAct,asisinexcessofthesaidtaxcalculatedattherateasspecified inthecorrespondingentryincolumn(4)ofthesaidTable,unlessspecifiedotherwise,subjectto therelevantconditionsasspecifiedinthecorrespondingentryincolumn(5)ofthesaidTable,
1328
Condition
(5)
Nil
Nil
Nil
00000
08000
(4)
Nil
Nil
Nil
Rate (percent.)
18
Table
(3)
DescriptionofServices
Servicesbywayoftransferofagoing concern,asawholeoranindependentpart thereof.
Pureservices(excludingworkscontract serviceorothercompositesupplies involvingsupplyofanygoods)providedto theCentralGovernment,State GovernmentorUnionterritoryorlocal authorityoraGovernmentalauthorityby
Servicesbyanentityregisteredunder section12AAoftheIncome-taxAct,1961 (43of1961)bywayofcharitable activities.
(2)
Chapter, Section, Heading, Groupor ServiceCode (Tariff)
Chapter99
Chapter99
Chapter99
namely:-
SI.
No.
(1)
2
3
1 1329
Nil
Nil
Nil
Nil
Nil
Nil
LAGAZETTEDEL'ETAT
ServicesbytheCentralGovernment,State Government,Unionterritoryorlocal authorityexcludingthefollowing services-
Servicesbyagovernmentalauthorityby wayofanyactivityinrelationtoany functionentrustedtoaPanchayatunder article243GoftheConstitution.
ServicesbyCentralGovernment,State Government,Unionterritory,local authorityorgovernmentalauthorityby wayofanyactivityinrelationtoany functionentrustedtoamunicipalityunder article243WoftheConstitution.
wayofanyactivityinrelationtoany functionentrustedtoaPanchayatunder article243GoftheConstitutionorin relationtoanyfunctionentrustedtoa Municipalityunderarticle243Wofthe Constitution.
(a)servicesbytheDepartmentofPostsby wayofspeedpost,expressparcelpost,life insurance,andagencyservicesprovidedto personotherthantheCentral Government,StateGovernment,Union territory; a
Chapter99
Chapter99
Chapter99
6
5
4
PART-I]
Nil
Nil
ServicesprovidedbytheCentral Government,StáteGovernment,Union territoryorlocalauthoritytoabusiness entitywithanaggregateturnoverofupto twentylakhrupees(tenlakhrupeesincase ofaspecialcategorystate)inthepreceding financialyear.
(c)transportofgoodsorpassengers;or (d)anyservice,otherthanservicescovered underentries(a)to(c)above,providedto businessentities.
(b)servicesinrelationtoanaircraftora vessel,insideoroutsidetheprecinctsofa portoranairport;
Chapter99
7 [PART-I
Nil
Nil
Nil
LAGAZETTEDEL'ETAT
ServicesprovidedbytheCentral Government,StateGovernment,Union territoryorlocalauthoritytoanother CentralGovernment,StateGovernment, Unionterritoryorlocalauthority:
ServicesprovidedbyCentralGovernment,Nil StateGovernment,Unionterritoryora localauthoritywheretheconsiderationfor suchservicesdoesnotexceedfive thousandrupees:
Explanation.-Forthepurposesofthis entry,itisherebyclarifiedthatthe provisionsofthisentryshallnotbe applicableto-
Providedthatnothingcontained inthisentryshallapplyto-
(iii)oftransportofgoodsorpassengers.
Providedthatnothingcontained inthisentryshallapplytoservices-
(i)servicesbytheDepartmentofPostsby
(ii)inrelationtoanaircraftoravessel, insideoroutsidetheprecinctsofaportor anairport;
(i)bytheDepartmentofPostsbywayof speedpost,expressparcelpost,life insurance,andagencyservicesprovidedto otherthantheCentral person Government,StateGovernment,Union territory; a
(iii)oftransportofgoodsorpassengers; and
(b)servicesbywayofrentingof immovableproperty.
(ii)inrelationtoanaircraftoravessel, insideoroutsidetheprecinctsofaportor anairport;
(a)services,-
(i)bytheDepartmentofPostsbywayof speedpost,expressparcelpost,life insurance,andagencyservicesprovidedto a personotherthantheCentral Government,StateGovernment,Union territory;
Chapter99
Chapter99
9
8
1330 1331
Photo08
Nil
Nil LAGAZETTEDEL'ETAT
Providedfurtherthatincase wherecontinuoussupplyofservice,as definedinsub-section(33)ofsection2of thePuducherryGoodsandServicesTax Act,2017,isprovidedbytheCentral Government,StateGovernment,Union territoryoralocalauthority,theexemption shallapplyonlywheretheconsideration chargedforsuchservicedoesnotexceed fivethousandrupeesinafinancialyear.
wayofspeedpost,expressparcelpost,life insurance,andagencyservicesprovidedto apersonotherthantheCentral Government,StateGovernment,Union territory;
Servicesprovidedbywayofpurelabour contractsofconstruction,erection, commissioning,installation,completion, fittingout,repair,maintenance,renovation, oralterationofacivilstructureorany otheroriginalworkspertainingtothe beneficiary-ledindividualhouse constructionorenhancementunderthe HousingforAll(Urban)Missionor PradhanMantriAwasYojana.
(ii)servicesinrelationtoanaircraftora vessel,insideoroutsidetheprecinctsofa portoranairport;
(iii)transportofgoodsorpassengers:
Heading9954
10 PART-I]
Nil
Nil
Nil
Nil
Nil
Nil
Servicesbyapersonbywayof-
Servicesbywayofrentingofresidential dwellingforuseasresidence.
Servicesbywayofpurelabourcontracts ofconstruction,erection,commissioning, orinstallationoforiginalworkspertaining toasingleresidentialunitotherwisethan asapartofaresidentialcomplex.
(a)conductofanyreligiousceremony;
(b)rentingofprecinctsofareligiousplace meantforgeneralpublic,ownedor managedbyanentityregisteredasa charitableorreligioustrustundersection other12AAoftheIncome-taxAct,1961
Heading9972
Heading9972
Heading9963
Heading9963
Heading9954
or
ог Heading9995
or any
or
12
13
11 C
[PART-I
Nil
Nil
Nil
APOO
Nil
Nil
LAGAZETTEDEL'ETAT
Transportofpassengers,withorwithout accompaniedbelongings,by-
ServicesprovidedtotheCentralNil Government,bywayoftransportof passengerswithorwithoutaccompanied belongings,byair,embarkingfromor terminatingataregionalconnectivity schemeairport,againstconsiderationinthe formofviabilitygapfunding:
taxAct:
(c)stagecarriageotherthanair- conditionedstagecarriage.
Servicesbyahotel,inn,guesthouse,club orcampsite,bywhatevernamecalled,for residentialorlodgingpurposes,having declaredtariffofaunitofaccommodation belowonethousandrupeesperdayor equivalent.
(iii)rentingofshopsorotherspacesfor businessorcommercewherechargesare tenthousandrupeesormorepermonth.
(b)non-airconditionedcontractcarriage otherthanradiotaxi,fortransportationof passengers,excludingtourism,conducted tour,charterorhire;or
Providedthatnothingcontainedinentry (b)ofthisexemptionshallapplyto,-
(i)rentingofroomswherechargesareone thousandrupeesormoreperday;
(a)air,embarkingfromorterminatingin anairportlocatedinthestateofArunachal Pradesh,Assam,Manipur,Meghalaya, Mizoram,Nagaland,Sikkim,orTripuraor atBagdogralocatedinWestBengal;
(23BBA)ofsection10ofthesaidIncome- 1010
(ii)rentingofpremises,communityhalls, kalyanmandapamoropenarea,andthe likewherechargesaretenthousandrupees ormoreperday;
of(hereinafterreferredtoastheIncome-tax Act)oratrustoraninstitutionregistered undersubclause(v)ofclause(23C)of section10oftheIncome-taxActorabody oranauthoritycoveredunderclause
Heading9964
Heading Section9
16
15Heading9964
14Heading9963
1332 1333
Nil Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
LAGAZETTEDEL'ETAT
Servicesprovidedbyagoodstransport
Servicesbywayoftransportationof goods-
by
Servicesbywayoftransportationofgoods byanaircraftfromaplaceoutsideIndia uptothecustomsstationofclearancein India.
Providedthatnothingcontainedin thisentryshallapplyonoraftertheexpiry ofaperiodofoneyearfromthedateof commencementofoperationsofthe regionalconnectivityschemeairportas notifiedbytheMinistryofCivilAviation. Serviceoftransportationofpassengers, withorwithoutaccompaniedbelongings,
Servicesbywayoftransportationbyrailor avesselfromoneplaceinIndiatoanother ofthefollowinggoods-
(g)organicmanure.
(f)milk,saltandfoodgrainincluding flours,pulsesandrice;and
(c)newspaperormagazinesregistered withtheRegistrarofNewspapers;
(d)railwayequipmentsormaterials;
(b)defenceormilitaryequipments;
(e)agriculturalproduce;off
(a)reliefmaterialsmeantforvictimsof naturalorman-madedisasters,calamities, accidentsormishap;
(ii)acourieragency;
(i)firstclass;or
(c)inlandwaterways;
(i)agoodstransportationagency;
(b)metro,monorailortramway;
(a)byroadexcepttheservicesof-
(d)publictransport,otherthan predominantlyfortourismpurpose,ina vesselbetweenplaceslocatedinIndia;and
(e)meteredcabsorautorickshaws (includinge-rickshaws).
(ii)anair-conditionedcoach;
(b)byinlandwaterways.
(a)railwaysinaclassotherthan
Heading9965
Heading9964
21Heading9965
20Heading9965
17
18Heading9965
19
PART-1] [PART-I
Nil
Nil
Nil
Nile
Nil
Nil
Nil
Nil
Nil
Nil
Nil Nilde
LAGAZETTEDEL'ETAT
ServicesbytheReserveBankofIndia.
Servicesbywayof-
Servicesbywayofgivingonhire-
Servicesbywayofloading,unloading, packing,storageorwarehousingofrice.
Servicebywayofaccesstoaroadora bridgeonpaymentoftollcharges.
agency,bywayoftransportinagoods carriageof- τοτοvigaslisra
Transmissionordistributionofelectricity byanelectricitytransmissionor distributionutility.
(b)intersesaleorpurchaseofforeign
(a)extendingdeposits,loansoradvances insofarastheconsiderationoris representedbywayofinterestordiscount (otherthaninterestinvolvedincreditcard services);
(b)toagoodstransportagency,ameansof transportationofgoods.
(a)toastatetransportundertaking,amotor vehiclemeanttocarrymorethantwelve passengers;or
(h)defenceormilitaryequipments.
(g)reliefmaterialsmeantforvictimsof naturalorman-madedisasters,calamities, accidentsormishap;or
(d)milk,saltandfoodgrainincluding flour,pulsesandrice;
(e)organicmanure;
(f)newspaperormagazinesregisteredwith theRegistrarofNewspapers;
(c)goods,whereconsiderationchargedfor transportationofallsuchgoodsforasingle consigneedoesnotexceedrupeesseven hundredandfifty;
(b)goods,whereconsiderationchargedfor thetransportationofgoodsona consignmenttransportedinasingle carriagedoesnotexceedonethousandfive hundredrupees;
(a)agriculturalproduce;500
Heading9971
Heading9969
Heading9971
Heading9967
Heading9967
Heading9973
Heading9966
or Heading9985
or
or Heading9967
26 27
25
24
23
22
1334 1335
Nil
Nil Nil
LAGAZETTEDEL'ETAT
currencyamongstbanksorauthorised dealersofforeignexchangeoramongst banksandsuchdealers.
Servicesoflifeinsurancebusiness providedbywayofannuityunderthe NationalPensionSystemregulatedbythe PensionFundRegulatoryand DevelopmentAuthorityofIndiaunderthe PensionFundRegulatoryand DevelopmentAuthorityAct,2013(23of 2013).
ServicesoflifeinsurancebusinessNil providedoragreedtobeprovidedbythe Army,NavalandAirForceGroup InsuranceFundstomembersoftheArmy, NavyandAirForce,respectively,under theGroupInsuranceSchemesofthe CentralGovernment.
Heading9971
or Heading9991 Heading9971 or Heading9991
28
29 PART-I]
Nil
Nil
Nil
Nil
Nil
Nil
د ServicesprovidedbytheEmployeesNil ProvidentFundOrganisationtothe personsgovernedundertheEmployees ProvidentFundsandtheMiscellaneous ProvisionsAct,1952(19of1952).
ServicesprovidedbytheInsuranceNil RegulatoryandDevelopmentAuthorityof IndiatoinsurersundertheInsurance RegulatoryandDevelopmentAuthorityof IndiaAct,1999(41of1999).
ServicesbytheEmployees'StateNil InsuranceCorporationtopersonsgoverned undertheEmployees'StateInsuranceAct, 1948(34of1948).
Servicesbyanacquiringbank,toany personinrelationtosettlementofan amountuptotwothousandrupeesina singletransactiontransactedthroughcredit card,debitcard,chargecardorother
ServicesprovidedbytheSecuritiesandNil ExchangeBoardofIndiasetupunderthe SecuritiesandExchangeBoardofIndia Act,1992(15of1992)bywayof protectingtheinterestsofinvestorsin securitiesandtopromotethedevelopment. of,andtoregulate,thesecuritiesmarket.
Heading9971
Heading9971
Heading9971
Heading9991
Heading9971
Heading9971 or
30
34
32
33
31 [PART-I
Nil
1500
1000
Nil
LAGAZETTEDEL'ETAT
paymentcardservice.
Servicesofgeneralinsurancebusiness providedunderfollowingschemes-
Explanation.Forthepurposesof thisentry,"acquiringbank"meansany bankingcompany,financialinstitution includingnon-bankingfinancialcompany oranyotherperson,whomakesthe paymenttoanypersonwhoacceptssuch card.
(q)NiramayaHealthInsuranceScheme implementedbytheTrustconstituted undertheprovisionsoftheNationalTrust fortheWelfareofPersonswithAutism, CerebralPalsy,MentalRetardationand MultipleDisabilitiesAct,1999(44of
(0)CoconutPalmInsuranceScheme;
(k)PilotSchemeonSeedCropInsurance;
(m)UniversalHealthInsuranceScheme;
(1)CentralSectorSchemeonCattle Insurance;
(j)NationalAgriculturalInsuranceScheme
(n)RashtriyaSwasthyaBimaYojana;
(p)PradhanMantriSurakshaBimaYojna;
(f)AgriculturalPumpsetandFailedWell Insurance;
(d)JanataPersonalAccidentPolicyand GraminAccidentPolicy;
(RashtriyaKrishiBimaYojana);
(h)WeatherBasedCropInsuranceScheme ortheModifiedNationalAgricultural InsuranceScheme,approvedbythe GovernmentofIndiaandimplementedby theMinistryofAgriculture;
(i)JanArogyaBimaPolicy;
(e)GroupPersonalAccidentPolicyfor Self-EmployedWomen;
(a)HutInsuranceScheme;
(g)premiacollectedonexportcredit insurance;
(c)SchemeforInsuranceofTribals;
(b)CattleInsuranceunderSwarnajaynti GramSwarozgarYojna(earlierknownas IntegratedRural Programme); Development
Heading9971 or Heading9991
35
1336 1337
Nil
Nil
Nil
Nil
pour
0am
teu
Nil
Nil LAGAZETTEDEL'ETAT
ServicesoflifeinsurancebusinessNil providedunderfollowingschemes-
Servicesbythefollowingpersonsin respectivecapacities-
ServicesbywayofcollectionofNil contributionundertheAtalPension Yojana.
1999).
JyotiBimaYojana;
Servicesbywayofcollectionof contributionunderanypensionschemeof theStateGovernments.
(b)anypersonasanintermediarytoa businessfacilitatororabusiness correspondentwithrespecttoservices mentionedinentry(a);or
(a)JanashreeBimaYojana;
(a)businessfacilitatororabusiness correspondenttoabankingcompanywith respecttoaccountsinitsruralareabranch;
(f)PradhanMantriJanDhanYogana;
(b)AamAadmiBimaYojana;
(d)VarishthaPensionBimaYojana;
(e) PradhanMantri Jeevan
(c)Lifemicro-insuranceproductas approvedbytheInsuranceRegulatoryand DevelopmentAuthority,havingmaximum amountofcoveroffiftythousandrupees;
(g)PradhanMantriVayaVandanYojana.
☐
Heading9971
Heading9971
Heading9971
Heading9985
or
or Heading9991 Heading9971 or Heading9991
or Heading9991
39
38
37
36
PART-I]
Nil
Nil
Nil ServicesprovidedtotheCentralNil Government,StateGovernment,Union territoryunderanyinsuranceschemefor whichtotalpremiumispaidbytheCentral Government,StateGovernment,Union territory.
Onetimeupfrontamount(calledas premium,salami,cost,price,development chargesorbyanyothername)leviablein respectoftheservice,bywayofgranting (c)businessfacilitatororabusiness correspondenttoaninsurancecompanyin aruralarea.
Heading9972 Heading9971
or Heading9991
40
41 [PART-I
Nil
Nil
Nil
Nil
1000
Nil
Nil
Nil
Nil
LAGAZETTEDEL'ETAT
Servicesprovidedby-
longterm(thirtyyears,ormore)leaseof industrialplots,providedbytheState GovernmentIndustrialDevelopment CorporationsorUndertakingstoindustrial units.
Servicesprovidedbyanincubateeuptoa totalturnoveroffiftylakhrupeesina financialyearsubjecttothefollowing conditions,namely:-
ServicesprovidedbytheCentral Government,StateGovernment,Union territoryorlocalauthoritybywayof allowingabusinessentitytooperateasa telecomserviceprovideroruseradio frequencyspectrumduringtheperiod priortothe1stApril,2016,onpaymentof licencefeeorspectrumusercharges,asthe casemaybe.
Servicesofleasingofassets(rollingstock by the assetsincludingwagons,coaches,locos) IndianRailwaysFinance CorporationtoIndianRailways.
(ii)anypersonotherthanabusiness entity;or
(ii)abusinessentitywithanaggregate turnoveruptotwentylakhrupees(tenlakh rupeesinthecaseofspecialcategory states)intheprecedingfinancialyear;
(i)anadvocateorpartnershipfirmof advocatesprovidinglegalservices;
(a)anarbitraltribunalto-
(a)thetotalturnoverhadnotexceeded fiftylakhrupeesduringthepreceding financialyear;and
(b)apartnershipfirmofadvocatesoran individualasanadvocateotherthana senioradvocate,bywayoflegalservices to-
(b)aperiodofthreeyearshasnotelapsed fromthedateofenteringintoanagreement asanincubatee.
(i)anypersonotherthanabusinessentity; or 10
Heading9981
Heading9973
Heading9982 or Heading9991
or Heading9991
45
44
43Heading9973
42
1338 1339
Nil
Nil
28006
Nil
Nil
LAGAZETTEDEL'ETAT
Servicesbyaveterinaryclinicinrelation tohealthcareofanimalsorbirds.
ServicesprovidedbytheCentral Government,StateGovernment,Union territoryorlocalauthoritybywayof-inmo (a)registrationrequiredunderanylawfor thetimebeinginforce;
(ii)abusinessentitywithanaggregate turnoveruptotwentylakhrupees(tenlakh rupeesinthecaseofspecialcategory states)intheprecedingfinancialyear.
(c)asenioradvocatebywayoflegal servicesto-
(i)anypersonotherthanabusinessentity; or
(iii)abusinessentitywithanaggregate turnoveruptotwentylakhrupees(tenlakh rupeesinthecaseofspecialcategory states)intheprecedingfinancialyear;
Heading9983
Heading9983
or Heading9991
47
46
PART-I]
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
ServicesprovidedbytheGoodsand ServicesTaxNetworktotheCentral
Servicesofpubliclibrariesbywayof lendingofbooks,publicationsoranyother knowledge-enhancingcontentormaterial.
Servicesbywayofcollectingorproviding newsbyanindependentjournalist,Press TrustofIndiaorUnitedNewsofIndia.
(b)testing,calibration,safetycheckor certificationrelatingtoprotectionorsafety ofworkers,consumersorpublicatlarge, includingfirelicense,requiredunderany lawforthetimebeinginforce.
Taxableservices,providedortobe provided,byaTechnologyBusiness IncubatororaScienceandTechnology ofEntrepreneurshipParkrecognisedbythe NationalScienceandTechnology EntrepreneurshipDevelopmentBoardof theDepartment Scienceand Technology,GovernmentofIndiaorbio- incubatorsrecognisedbythe BiotechnologyIndustryResearch of AssistanceCouncil,undertheDepartment ofBiotechnology,GovernmentofIndia.
Heading9984
Heading9984
Heading9984
Heading9983
or any Heading Chapter99 other
51
50
49
48 [PART-I
Nil
Nil
Nil
4800
2800
Nil
LAGAZETTEDEL'ETAT
ServicesbywayofsponsorshipofsportingNil
ServicesbyanorganisertoanypersoninNil respectofabusinessexhibitionheld outsideIndia.
eventsorganised-
GovernmentorStateGovernmentsor Unionterritoriesforimplementationof GoodsandServicesTax.
Servicesrelatingtocultivationofplants andrearingofalllifeformsofanimals, excepttherearingofhorses,forfood, fibre,fuel,rawmaterialorothersimilar productsoragriculturalproducebyway of-
(b)supplyoffarmlabour;
(c)processescarriedoutatanagricultural farmincludingtending,pruning,cutting, harvesting,drying,cleaning,trimming,sun drying,fumigating,curing,sorting, grading,coolingorbulkpackagingand suchlikeoperationswhichdonotalterthe essentialcharacteristicsofagricultural producebutmakeitonlymarketablefor theprimarymarket;
(a)agriculturaloperationsdirectlyrelated toproductionofanyagriculturalproduce includingcultivation,harvesting, threshing,plantprotectionortesting;
(e)underthePanchayatYuvaKreedaAur KhelAbhiyaanScheme.
(c)bytheCentralCivilServicesCultural andSportsBoard;
(d)aspartofnationalgames,bytheIndian OlympicAssociation;or 100
(b)byAssociationofIndianUniversities, Inter-UniversitySportsBoard,School GamesFederationofIndia,AllIndia SportsCouncilfortheDeaf,Paralympic CommitteeofIndiaorSpecialOlympics Bharat;
(a)byanationalsportsfederation,orits affiliatedfederations,where19the participatingteamsorindividualsrepresent anydistrict,State,zoneorCountry;
Heading9986
Heading9985
Heading9985
54
52
53
1340 1341
Nil Nil
Nil
Nil
Nil
LAGAZETTEDEL'ETAT
ServicesbywayofslaughteringofNil animals.
Carryingoutanintermediateproduction processasjobworkinrelationto cultivationofplantsandrearingofalllife formsofanimals,excepttherearingof horses,forfood,fibre,fuel,rawmaterialor othersimilarproductsoragricultural produce.
(g)servicesbyanyAgriculturalProduce MarketingCommitteeorBoardorservices providedbyacommissionagentforsaleor purchaseofagriculturalproduce.
(f)agriculturalextensionservices;
(d)rentingorleasingofagromachineryor vacantlandwithorwithoutastructure incidentaltoitsuse;
(e)loading,unloading,packing,storageor warehousingofagriculturalproduce;
Servicesbywayofpre-conditioning,pre- cooling,ripening,waxing,retailpacking, labellingoffruitsandvegetableswhichdo notchangeoraltertheessential ofcharacteristicsofthesaidfruitsor vegetables.
Heading9988
Heading9988
Heading9986
Nil
Nil Nil
Nil
Nil
Nil
Nil
Nil
Servicesbyaforeigndiplomaticmission locatedinIndia.
ServicesprovidedbytheCentral Government,StateGovernment,Union territoryorlocalauthoritybywayof issuanceofpassport,visa,drivinglicence, birthcertificateordeathcertificate.
Servicesbyaspecifiedorganisationin respectofareligiouspilgrimagefacilitated bytheMinistryofExternalAffairs,the GovernmentofIndia,underbilateral arrangement.
ServicesprovidedbytheNationalCentre forColdChainDevelopmentunderthe MinistryofAgriculture,Cooperationand Farmer'sWelfarebywayofcoldchain knowledgedissemination.
Heading9991
Heading9991 Heading9999
Heading9988
or Heading9992
or
any
other
Heading
Section8and
Section9
57
56
55
PART-I]
60
61
59
58 [PART-I
Nil Nil
Nil
Nil
Nil
LAGAZETTEDEL'ETAT
ServicesprovidedbytheCentralNil Government,StateGovernment,Union territoryorlocalauthoritybywayof assignmentofrighttouseanynatural resourcewheresuchrighttousewas assignedbytheCentralGovernment,State Government,Unionterritoryorlocal authoritybeforethe1stApril,2016:
ServicesprovidedbytheCentral Government,StateGovernment,Union territoryorlocalauthoritybywayof toleratingnon-performanceofacontract forwhichconsiderationintheformof finesorliquidateddamagesispayableto theCentralGovernment,State Government,Unionterritoryorlocal authorityundersuchcontract.
ServicesprovidedbytheCentral Government,StateGovernment,Union territoryorlocalauthoritybywayof assignmentofrighttousenaturalresources toanindividualfarmerforcultivationof plantsandrearingofalllifeformsof animals,excepttherearingofhorses,for food,fibre,fuel,rawmaterialorother similarproducts.
Heading9991
Nil Nil
Nil Nil
Servicesprovided- Providedthattheexemptionshall applyonlytotaxpayableononetime chargepayable,infullupfrontorin installments,forassignmentofrighttouse suchnaturalresource.
ServicesprovidedbytheCentral Government,StateGovernment,Union territorybywayofdeputingofficersafter officehoursoronholidaysforinspection orcontainerstuffingorsuchotherdutiesin relationtoimportexportcargoonpayment ofMerchantOvertimecharges.
(b)toaneducationalinstitution,byway of,- b
(a)byaneducationalinstitutiontoits students,facultyandstaff;
(i)transportationofstudents,facultyand
Heading9992 Heading9991
Heading9991
or
Heading9973
Heading9991 or Heading9997
64 62
63
1342
66 65 1343
Nil
Nil
Nil
Nil
Nil
Nil
LAGAZETTEDEL'ETAT
DevelopmentProgramme:-
Servicesprovidedtoarecognisedsports bodyby-
Anyservicesprovidedby,_ staff;
Providedthatnothingcontainedin entry(b)shallapplytoaneducational institutionotherthananinstitution providingservicesbywayofpre-school educationandeducationuptohigher secondaryschoolorequivalent.
ServicesprovidedbytheIndianInstitutes ofManagement,aspertheguidelinesof theCentralGovernment,totheirstudents, bywayofthefollowingeducational exceptExecutive programmes,
India; (a)theNationalSkillDevelopment CorporationsetupbytheGovernmentof
(b)anotherrecognisedsportsbody.
(a)anindividualasaplayer,referee, umpire,coachorteammanagerfor participationinasportingeventorganised byarecognizedsportsbody;
(c)fiveyearintegratedprogrammein Management.
(b)fellowprogrammeinManagement;
(a)twoyearfulltimePostGraduate ProgrammesinManagementforthePost GraduateDiplomainManagement,to whichadmissionsaremadeonthebasisof CommonAdmissionTest(CAT) conductedbytheIndianInstituteof Management;
(iv)servicesrelatingtoadmissionto,or conductofexaminationby,such institution;uptohighersecondary:
(ii)catering,includinganymid-daymeals schemesponsoredbytheCentral Government,StateGovernmentorUnion territory;
(iii)securityorcleaningorhouse-keeping servicesperformedinsucheducational institution;
Heading9992
Heading9991
Heading9992
or Heading9983or
Heading9992 or Heading9996
69
68
67
PART-I] [PART-I
Nil
Nil
Nil
gnib
900
१०६४९९g
Nil
Nil
LAGAZETTEDEL'ETAT
ServicesprovidedtotheCentralNilNil Government,StateGovernment,Union territoryadministrationunderanytraining programmeforwhichtotalexpenditureis bornebytheCentralGovernment,State Government,Unionterritory administration.
ServicesofassessingbodiesempanelledNil centrallybytheDirectorateGeneralof Training,MinistryofSkillDevelopment andEntrepreneurshipbywayof assessmentsundertheSkillDevelopment InitiativeScheme.omm
Servicesprovidedbythecordbloodbanks bywayofpreservationofstemcellsorany otherserviceinrelationtosuch preservation.
Servicesprovidedbytrainingproviders (Projectimplementationagencies)under DeenDayalUpadhyayaGrameen KaushalyaYojanaimplementedbythe MinistryofRuralDevelopment, Government.ofIndiabywayofoffering skillorvocationaltrainingcourses certifiedbytheNationalCouncilfor VocationalTraining.
(iii)anyotherSchemeimplementedbythe NationalSkillDevelopmentCorporation.
(i)theNationalSkillDevelopment ProgrammeimplementedbytheNational SkillDevelopmentCorporation;or
(c)anassessmentagencyapprovedbythe SectorSkillCouncilortheNationalSkill DevelopmentCorporation;
(ii)avocationalskilldevelopmentcourse undertheNationalSkillCertificationand MonetaryRewardScheme;or
(d)atrainingpartnerapprovedbythe NationalSkillDevelopmentCorporationor theSectorSkillCouncil, inrelationto-
(b)aSectorSkillCouncilapprovedbythe NationalSkillDevelopmentCorporation;
Heading9992
Heading9983
Heading9992
or Heading9985 or
72
73Heading9993
71Heading9992
70
1344 1345
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
LAGAZETTEDEL'ETAT
Servicesbywayof-
Servicesbywayofadmissiontoa museum,nationalpark,wildlifesanctuary, tigerreserveorzoo.
Servicesbyanartistbywayofa performanceinfolkorclassicalartforms of-
Servicesbywayofpublicconveniences suchasprovisionoffacilitiesofbathroom, washrooms,lavatories,urinalortoilets.
Providedthattheexemptionshall notapplytoserviceprovidedbysuchartist asabrandambassador.
Servicebyanunincorporatedbodyora non-profitentityregisteredunderanylaw forthetimebeinginforce,toitsown membersbywayofreimbursementof chargesorshareofcontribution-
iftheconsiderationchargedforsuch performanceisnotmorethanonelakhand fiftythousandrupees:
(b)dance,or
Servicesprovidedbyoperatorsofthe commonbio-medicalwastetreatment facilitytoaclinicalestablishmentbyway oftreatmentordisposalofbio-medical wasteortheprocessesincidentalthereto.
(c)theatre,
(a)music,or
(c)uptoanamountoffivethousand rupeespermonthpermemberforsourcing ofgoodsorservicesfromathirdpersonfor thecommonuseofitsmembersina housingsocietyoraresidentialcomplex.
(a)asatradeunion;
(b)fortheprovisionofcarryingoutany activitywhichisexemptfromthelevyof GoodsandserviceTax;or
(b)servicesprovidedbywayof transportationofapatientinanambulance, otherthanthosespecifiedin(a)above.
(a)healthcareservicesbyaclinical establishment,anauthorisedmedical practitionerorpara-medics;
ud
Heading9996
Heading9995
Heading9994
Heading9994
Heading9993
79Heading9996
78
76
77
75
74
PART-I] [PART-I
Nil
Nil
Que
Nil
edbabivong LAGAZETTEDEL'ETAT
recreationalactivitiesrelatingto-
Servicesbywayofrighttoadmissionto-
ServicesbywayoftrainingorcoachinginNil
(a),(b)and(c)above.
(b)awardfunction,concert,pageant, musicalperformanceoranysportingevent otherthanarecognisedsportingevent;
(b)sportsbycharitableentitiesregistered undersection12AAoftheIncome-taxAct.
(c)recognisedsportingevent,wherethe considerationforadmissionisnotmore thanRs250perpersonasreferredtoin
(a)artsorculture,or
(a)circus,dance,ortheatricalperformance includingdramaorballet;
Heading9996
(h)"approvedvocationaleducationcourse"means,-
(g)"airport"hasthesamemeaningasassignedtoitinclause(b)ofsection2oftheAirports AuthorityofIndiaAct,1994(55of1994.);
(f)"aircraft"hasthesamemeaningasassignedtoitinclause(1)ofsection2oftheAircraft Act,1934(22of1934);
2.Definitions.-Forthepurposesofthisnotification,unlessthecontextotherwiserequires,-
(e)"AgriculturalProduceMarketingCommitteeorBoard"meansanycommitteeorboard constitutedunderaStatelawforthetimebeinginforceforthepurposeofregulatingthe marketingofagriculturalproduce;
(d)"agriculturalproduce"meansanyproduceoutofcultivationofplantsandrearingofalllife formsofanimals,excepttherearingofhorses,forfood,fibre,fuel,rawmaterialorothersimilar products,onwhicheithernofurtherprocessingisdoneorsuchprocessingisdoneasisusually donebyacultivatororproducerwhichdoesnotalteritsessentialcharacteristicsbutmakesit marketableforprimarymarket;
(c)"agriculturalextension"meansapplicationofscientificresearchandknowledgeto agriculturalpracticesthroughfarmereducationortraining;
(b)"advocate"hasthesamemeaningasassignedtoitinclause(a)ofsub-section(1)ofsection 2oftheAdvocatesAct,1961(25of1961);
(a)"advertisement"meansanyformofpresentationforpromotionof,orbringingawareness about,anyevent,idea,immovableproperty,person,service,goodsoractionableclaimthrough newspaper,television,radiooranyothermeansbutdoesnotincludeanypresentationmadein person; απίντιβοτο
81
80Heading9996
1346 1347
LAGAZETTEDEL'ETAT
(A)careorcounselingof
Training,runbyapersonregisteredwiththeDirectorateGeneralofTraining,MinistryofSkill DevelopmentandEntrepreneurship;
(i)publichealthbywayof,-
(r)"charitableactivities"meansactivitiesrelatingto-
(II)personsafflictedwithHIVorAIDS;
(I)terminallyillpersonsorpersonswithseverephysicalormentaldisability;26noissubo(fil)
(q)"CentralTransmissionUtility"shallhavethesamemeaningasassignedtoitinclause(10) ofsection2oftheElectricityAct,2003(36of2003);
(p)"CentralElectricityAuthority"meanstheauthorityconstitutedundersection3ofthe Electricity(Supply)Act,1948(54of1948);
(n)"businessentity"meansanypersoncarryingoutbusiness;
(o)"businessfacilitatororbusinesscorrespondent"meansanintermediaryappointedunderthe businessfacilitatormodelorthebusinesscorrespondentmodelbyabankingcompanyoran insurancecompanyundertheguidelinesissuedbytheReserveBankofIndia;
(m)"brandambassador"meansapersonengagedforpromotionormarketingofabrandof goods,service,propertyoractionableclaim,eventorendorsementofname,includingatrade name,logoorhousemarkofanyperson;
(k)"authorisedmedicalpractitioner"meansamedicalpractitionerregisteredwithanyofthe councilsoftherecognisedsystemofmedicinesestablishedorrecognisedbylawinIndiaand includesamedicalprofessionalhavingtherequisitequalificationtopracticeinanyrecognised systemofmedicinesinIndiaasperanylawforthetimebeinginforce;
(1)"bankingcompany"hasthesamemeaningasassignedtoitinclause(a)ofsection45Aof theReserveBankofIndiaAct,1934(2of1934);
(j)"authoriseddealerofforeignexchange"shallhavethesamemeaningassignedto "Authorisedperson"inclause(c)ofsection2oftheForeignExchangeManagementAct,1999 (42of1999);
(i)"arbitraltribunal"hasthesamemeaningasassignedtoitinclause(d)ofsection2ofthe ArbitrationandConciliationAct,1996(26of1996);
(ii)aModularEmployableSkillCourse,approvedbytheNationalCouncilofVocational
(i)acourserunbyanindustrialtraininginstituteoranindustrialtrainingcentreaffiliatedtothe NationalCouncilforVocationalTrainingorStateCouncilforVocationalTrainingoffering coursesindesignatedtradesnotifiedundertheApprenticesAct,1961(52of1961);or
PART-1] [PART-I
LAGAZETTEDEL'ETAT
(D)personsovertheageof65yearsresidinginaruralarea;
(A)abandoned,orphanedorhomelesschildren;
(C) prisoners;or
(B)physicallyormentallyabusedandtraumatizedpersons;
(iii)educationasapartofanapprovedvocationaleducationcourse;
(ii)educationasapartofacurriculumforobtainingaqualificationrecognisedbyanylawfor thetimebeinginforce;
(y)"educationalinstitution"meansaninstitutionprovidingservicesbywayof,-
(i)pre-schooleducationandeducationuptohighersecondaryschoolorequivalent;
(x)"distributororsellingagent"meansanindividualorafirmorabodycorporateorotherlegal entityunderlawsoappointedbytheOrganisingStatethroughanagreementtomarketandsell lotteriesonbehalfoftheOrganisingState;
(v)"Customsstation"shallhavethesamemeaningasassignedtoitinclause(13)ofsection2 oftheCustomsAct,1962(52of1962);
(w)"declaredtariff"includeschargesforallamenitiesprovidedintheunitofaccommodation (givenonrentforstay)likefurniture,air-conditioner,refrigeratorsoranyotheramenities,but withoutexcludinganydiscountofferedonthepublishedchargesforsuchunit;
(u)"courieragency"meansanypersonengagedinthedoor-to-doortransportationoftime- sensitivedocuments,goodsorarticlesutilisingtheservicesofaperson,eitherdirectlyor indirectly,tocarryoraccompanysuchdocuments,goodsorarticles;
(t)"contractcarriage"hasthesamemeaningasassignedtoitinclause(7)ofsection2ofthe MotorVehiclesAct,1988(59of1988);
(s)"clinicalestablishment"meansahospital,nursinghome,clinic,sanatoriumoranyother institutionby,whatevernamecalled,thatoffersservicesorfacilitiesrequiringdiagnosisor treatmentorcareforillness,injury,deformity,abnormalityorpregnancyinanyrecognised systemofmedicinesinIndia,oraplaceestablishedasanindependententityorapartofan establishmenttocarryoutdiagnosticorinvestigativeservicesofdiseases;
(ii)advancementofreligion,spiritualityoryoga;
(iv) preservationofenvironmentincludingwatershed,forestsandwildlife;
(III)personsaddictedtoadependence-formingsubstancesuchasnarcoticsdrugsoralcohol;or
(B)publicawarenessofpreventivehealth,familyplanningorpreventionofHIVinfection;
(iii)advancementofeducationalprogrammesorskilldevelopmentrelatingto,-
1348 1349
LAGAZETTEDEL'ETAT
clause(16)ofsection2oftheIntegratedGoodsandServicesTaxAct,2017(13of2017);
(zj)"insurancecompany"meansacompanycarryingonlifeinsurancebusinessorgeneral insurancebusiness;
(zi)"inlandwaterway"meansnationalwaterwaysasdefinedinclause(h)ofsection2ofthe InlandWaterwaysAuthorityofIndiaAct,1985(82of1985)orotherwaterwayonanyinland water,asdefinedinclause(b)ofsection2oftheInlandVesselsAct,1917(1of1917);
(zh)"incubatee"meansanentrepreneurlocatedwithinthepremisesofaTechnologyBusiness IncubatororScienceandTechnologyEntrepreneurshipParkrecognisedbytheNationalScience andTechnologyEntrepreneurshipDevelopmentBoard(NSTEDB)oftheDepartmentof ScienceandTechnology,GovernmentofIndiaandwhohasenteredintoanagreementwiththe TechnologyBusinessIncubatorortheScienceandTechnologyEntrepreneurshipParktoenable himselftodevelopandproducehi-techandinnovativeproducts;
(zg)"healthcareservices"meansanyservicebywayofdiagnosisortreatmentorcarefor illness,injury,deformity,abnormalityorpregnancyinanyrecognisedsystemofmedicinesin Indiaandincludesservicesbywayoftransportationofthepatienttoandfromaclinical establishment,butdoesnotincludehairtransplantorcosmeticorplasticsurgery,exceptwhen undertakentorestoreortoreconstructanatomyorfunctionsofbodyaffectedduetocongenital defects,developmentalabnormalities,injuryortrauma;
(zf)"governmentalauthority"hasthesamemeaningasassignedtoitintheExplanationto
(ze)"goodstransportagency"meansanypersonwhoprovidesserviceinrelationtotransport ofgoodsbyroadandissuesconsignmentnote,bywhatevernamecalled;
(zc)"generalpublic"meansthebodyofpeopleatlargesufficientlydefinedbysomecommon qualityofpublicorimpersonalnature;
(zd)"goodscarriage"hasthesamemeaningasassignedtoitinclause(14)ofsection2ofthe MotorVehiclesAct,1988(59of1988);
(zb)"generalinsurancebusiness"hasthesamemeaningasassignedtoitinclause(g)ofsection 3oftheGeneralInsuranceBusiness(Nationalisation)Act,1972(57of1972);
(za)"e-rickshaw"meansaspecialpurposebatterypoweredvehicleofpowernotexceeding 4000watts,havingthreewheelsforcarryinggoodsorpassengers,asthecasemaybe,forhire orreward,manufactured,constructedoradapted,equippedandmaintainedinaccordancewith suchspecifications,asmaybeprescribedinthisbehalf;
(z)"electricitytransmissionordistributionutility"meanstheCentralElectricityAuthority;a StateElectricityBoard;theCentralTransmissionUtilityoraStateTransmissionUtilitynotified undertheElectricityAct,2003(36of2003);oradistributionortransmissionlicenseeunderthe saidAct,oranyotherentityentrustedwithsuchfunctionbytheCentralGovernmentor,asthe casemaybe,theStateGovernment;
PART-I] [PART-I
LAGAZETTEDEL'ETAT
(zt)"printmedia"means,-
(ii)'newspaper'asdefinedinsub-section(1)ofsection1ofthePressandRegistrationofBooks Act,1867(25of1867);
(i)'book'asdefinedinsub-section(1)ofsection1ofthePressandRegistrationofBooksAct, 1867(25of1867),butdoesnotincludebusinessdirectories,yellowpagesandtradecatalogues whichareprimarilymeantforcommercialpurposes;
(i)alltypesofadditionsandalterationstoabandonedordamagedstructuresonlandthatare requiredtomakethemworkable;
(ii)erection,commissioningorinstallationofplant,machineryorequipmentorstructures, whetherpre-fabricatedorotherwise;
(zq)"nationalpark"hasthesamemeaningasassignedtoitinclause(21)ofthesection2of theWildLife(Protection)Act,1972(53of1972);
(zs)"originalworks"means-allnewconstructions;
(zr)"onlineinformationanddatabaseaccessorretrievalservices"shallhavethesamemeaning asassignedtoitinclause(17)ofthesection2oftheIntegratedgoodsandServicesTax Act,2017(13of2017);
(zo)"lifemicro-insuranceproduct"shallhavethesamemeaningasassignedtoitinclause(e) ofregulation2oftheInsuranceRegulatoryandDevelopmentAuthority(Micro-insurance) Regulations,2005;
(zp)"meteredcab"meansanycontractcarriageonwhichanautomaticdevice,ofthetypeand makeapprovedundertherelevantrulesbytheStateTransportAuthority,isfittedwhich indicatesreadingofthefarechargeableatanymomentandthatischargedaccordinglyunder theconditionsofitspermitissuedundertheMotorVehiclesAct,1988(59of1988)andthe rulesmadethereunder(butdoesnotincluderadiotaxi);
(zn)"lifeinsurancebusiness"hasthesamemeaningasassignedtoitinclause(11)ofsection2 oftheInsuranceAct,1938(4of1938);
(zl)"intermediary"hasthesamemeaningasassignedtoitinsub-section(13)ofsection2ofthe IntegratedGoodsandServicesTaxAct,2017;
(zm)"legalservice"meansanyserviceprovidedinrelationtoadvice,consultancyorassistance inanybranchoflaw,inanymannerandincludesrepresentationalservicesbeforeanycourt, tribunalorauthority;
(zk)"interest"meansinterestpayableinanymannerinrespectofanymoneysborrowedordebt incurred(includingadeposit,claimorothersimilarrightorobligation)butdoesnotincludeany servicefeeorotherchargeinrespectofthemoneysborrowedordebtincurredorinrespectof anycreditfacilitywhichhasnotbeenutilised;
1350 1351
LAGAZETTEDEL'ETAT
(zy)"religiousplace"meansaplacewhichisprimarilymeantforconductofprayersorworship pertainingtoareligion,meditation,orspirituality;
(zz)"rentinginrelationtoimmovableproperty"meansallowing,permittingorgrantingaccess, entry,occupation,useoranysuchfacility,whollyorpartly,inanimmovableproperty,withor
(vi)afederationorabodywhichregulatesasportatinternationallevelanditsaffiliated federationsorbodiesregulatingasportinIndia;
(iv)nationalsportspromotionorganisationsrecognisedbytheMinistryofSportsandYouth AffairsoftheCentralGovernment;
(v)theInternationalOlympicAssociationorafederationrecognisedbytheInternational OlympicAssociation;or
(D) aspartofnationalgames,byIndianOlympicAssociation;or
(ii)SportsAuthorityofIndia;
(iii)anationalsportsfederationrecognisedbytheMinistryofSportsandYouthAffairsofthe CentralGovernment,anditsaffiliatefederations;
(i)theIndianOlympicAssociation;
(zx)"recognisedsportsbody"means
(E)underPanchayatYuvaKreedaAurKhelAbhiyaan(PYKKA)Scheme;
(C)byCentralCivilServicesCulturalandSportsBoard;
(i)organisedbyarecognisedsportsbodywheretheparticipatingteamorindividualrepresent anydistrict,state,zoneorcountry;
(ii)organised-
(A)byanationalsportsfederation,oritsaffiliatedfederations,wheretheparticipatingteams orindividualsrepresentanydistrict,stateorzone;
(B)byAssociationofIndianUniversities,Inter-UniversitySportsBoard,SchoolGames FederationofIndia,AllIndiaSportsCouncilfortheDeaf,ParalympicCommitteeofIndiaor SpecialOlympicsBharat;
(zw)"recognisedsportingevent"meansanysportingevent,-
(zv)"radiotaxi"meansataxiincludingaradiocab,bywhatevernamecalled,whichisintwo- wayradiocommunicationwithacentralcontrolofficeandisenabledfortrackingusingthe GlobalPositioningSystemorGeneralPacketRadioService;
(zu)"port"hasthesamemeaningasassignedtoitinclause(q)ofsection2oftheMajorPort TrustsAct,1963(38of1963)orinclause(4)ofsection3oftheIndianPortsAct,1908(15of 1908);
PART-I] [PART-I
LAGAZETTEDEL'ETAT
excluding-
UnionsAct,1926(16of1926);
withoutthetransferofpossessionorcontrolofthesaidimmovablepropertyandincludes letting,leasing,licensingorothersimilararrangementsinrespectofimmovableproperty;
ofarticle279AoftheConstitution,
theareaunderanymunicipalcommittee,municipalcorporation,townareacommittee, cantonmentboardornotifiedareacommittee;oranyareathatmaybenotifiedasanurbanarea
bytheCentralGovernmentoraStateGovernment;
(zzg)"specifiedorganisation"shallmean,-
(zzl)"tigerreserve"hasthesamemeaningasassignedtoitinclause(e)ofsection38Kofthe WildLife(Protection)Act,1972(53of1972);
(zze)"singleresidentialunit"meansaself-containedresidentialunitwhichisdesignedforuse, whollyorprincipally,forresidentialpurposesforonefamily;
(ii)'Committee'or'StateCommittee'asdefinedinsection2oftheHajCommitteeAct,2002 (35of2002);
(zza)"ReserveBankofIndia"meansthebankestablishedundersection3oftheReserveBank ofIndiaAct,1934(2of1934);
(zzh)"stagecarriage"shallhavethesamemeaningasassignedtoitinclause(40)ofsection2 oftheMotorVehiclesAct,1988(59of1988);
(zzd)"senioradvocate"hasthesamemeaningasassignedtoitinsection16oftheAdvocates Act,1961(25of1961);
(i)KumaonMandalVikasNigamLimited,aGovernmentofUttarakhandUndertaking;or
(zzf)"specialcategoryStates"shallmeantheStatesasspecifiedinsub-clause(g)ofclause(4)
(zzi)"StateElectricityBoard"meanstheBoardconstitutedundersection5oftheElectricity (Supply)Act,1948(54of1948);
(zzo)"vessel"hasthesamemeaningasassignedtoitinclause(z)ofsection2oftheMajor PortTrustsAct,1963(38of1963);Івгльет"уладото
(zzk)"statetransportundertaking"hasthesamemeaningasassignedtoitinclause(42)of section2oftheMotorVehiclesAct,1988(59of1988);
(zzp)"wildlifesanctuary"meansasanctuaryasdefinedintheclause(26)ofthesection2of TheWildLife(Protection)Act,1972(53of1972);
(zzb)"residentialcomplex"meansanycomplexcomprisingofabuildingorbuildings,having morethanonesingleresidentialunit;
(zzc)"ruralarea"meanstheareacomprisedinavillageasdefinedinlandrevenuerecords,
businessofoperatingtours; (zzn)"tradeunion"hasthesamemeaningasassignedtoitinclause(h)ofsection2oftheTrade
(zzm)"touroperator"meansanypersonengagedinthebusinessofplanning,scheduling, organizing,arrangingtours(whichmayincludearrangementsforaccommodation,sightseeing orothersimilarservices)byanymodeoftransport,andincludesanypersonengagedinthe
(zzj)"StateTransmissionUtility"shallhavethesamemeaningasassignedtoitinclause(67)of section2oftheElectricityAct,2003(36of2003);
1352 1353
(4)
RecipientofService
anypartofIndia;or
(b)anysocietyregisteredunderthe SocietiesRegistrationAct,1860 (21of1860)orunderanyother lawforthetimebeinginforcein
(a)Anyfactoryregisteredunderor governedbytheFactoriesAct, 1948(63of1948);ог
(c)anyco-operativesociety establishedbyorunderanylaw;or (d)anypersonregisteredunderthe
Table
(3)
NOTIFICATION
Supplier ofservice
Goods Transport Agency (GTA)
Dr.V.CANDAVELOU,I.A.S. Commissioner-cum-SecretarytoGovernment(Finance).
GOVERNMENTOFPUDUCHERRY
LAGAZETTEDEL'ETAT
COMMERCIALTAXESSECRETARIAT
(ByorderoftheLieutenant-Governor)
(2)
CategoryofSupplyofServices
SupplyofServicesbyagoods transportagency(GTA)inrespect oftransportationofgoodsbyroad to-
(b)anysocietyregisteredunderthe SocietiesRegistrationAct,1860 (21of1860)orunderanyotherlaw forthetimebeinginforceinany
(a)anyfactoryregisteredunderor governedbytheFactoriesAct, 1948(63of1948);or
101200
sibe (G.O.Ms.No.13/2017-PuducherryGST(Rate),Puducherry,dated29thJune2017)
(1)
SI. No.
1
ofthesaidTable:-
Inexerciseofthepowersconferredbysub-section(3)ofsection9ofthePuducherryGoods andServicesTaxAct,2017(ActNo.6of2017),theLieutenant-Governor,Puducherry,onthe recommendationsoftheCouncilherebynotifiesthatoncategoriesofsupplyofservicesmentioned incolumn(2)oftheTablebelow,suppliedbyapersonasspecifiedincolumn(3)ofthesaidTable, thewholeofstatetaxleviableundersection9ofthesaidPuducherryGoodsandServicesTaxAct, shallbepaidonreversechargebasisbytherecipientofthesuchservicesasspecifiedincolumn(4)
3.Explanation.-Forthepurposesofthisnotification,-l
(i)Referenceto"Chapter","Section"or"Heading",wherevertheyoccur,unlessthecontext otherwiserequires,shallmeanrespectivelyas"Chapter,"Section"and"Heading"inthescheme ofclassificationofservices.
4.Thisnotificationshallcomeintoforceonthe1stdayofJuly,2017.
(zzq)"zoo"hasthesamemeaningasassignedtoitintheclause(39)ofthesection2ofthe WildLife(Protection)Act,1972(53of1972).
(ii)Chapter,Section,Heading,Group,orServiceCodementionedinColumn(2)oftheTable areonlyindicative.
PART-I] [PART-I
CentralGoodsandServicesTax ActortheIntegratedGoodsand ServicesTaxActortheState GoodsandServicesTaxActorthe UnionTerritoryGoodsand ServicesTaxAct;or
AnybusinessentitylocatedinIndia.
AnybusinessentitylocatedinIndia.
Anybodycorporateorpartnership firmlocatedinIndia.
AnybusinessentitylocatedinIndia.
(g)anycasualtaxableperson; locatedinIndia.
(f)anypartnershipfirmwhether registeredornotunderanylaw includingassociationofpersons;or
(e)anybodycorporateestablished, byorunderanylaw;or
2
९०
Any person
Anarbitral tribunal.
Central Governme nt,State Governme nt,Union territoryor
individual advocate including asenior advocate orfirmof advocates.
LAGAZETTEDEL'ETAT
Servicessuppliedbyanarbitral tribunaltoabusinessentity.
(1)rentingofimmovableproperty, and
ServicessuppliedbytheCentral Government,StateGovernment, Unionterritoryorlocalauthorityto abusinessentityexcluding,-
Servicesprovidedbywayof sponsorshiptoanybodycorporate orpartnershipfirm.
partofIndia;or
ServicessuppliedbyanindividualAn advocateincludingasenior advocatebywayofrepresentational servicesbeforeanycourt,tribunal orauthority,directlyorindirectly, toanybusinessentitylocatedinthe contractforprovisionofsuch servicehasbeenenteredthrough anotheradvocateorafirmof advocates,orbyafirmof advocates,bywayoflegalservices, toabusinessentity.
(f)anypartnershipfirmwhether registeredornotunderanylaw includingassociationofpersons;or (g)anycasualtaxableperson.
(e)anybodycorporateestablished, byorunderanylaw;or
(d)anypersonregisteredunderthe CentralGoodsandServicesTax ActortheIntegratedGoodsand ServicesTaxActortheState GoodsandServicesTaxActorthe UnionTerritoryGoodsand ServicesTaxAct;or
(c)anyco-operativesociety establishedbyorunderanylaw;or
☐taxableterritory,includingwhere
5
4
3
2
1354 1355
grine
authority
local
LAGAZETTEDEL'ETAT
(ii)servicesinrelationtoan aircraftoravessel,insideor outsidetheprecinctsofaportoran airport;
(i)servicesbytheDepartmentof Postsbywayofspeedpost,express parcelpost,lifeinsurance,and agencyservicesprovidedtoa personotherthanCentral Government,StateGovernmentor Unionterritoryorlocalauthority;
(2)servicesspecifiedbelow-
PART-I]
Anypersoncarryingoninsurance business,locatedinIndia.
Thecompanyorabodycorporate locatedinIndia.
Publisher,musiccompany,producer orthelike,locatedinIndia.
Abankingcompanyorafinancial institutionoranon-bankingfinancial company,locatedinIndia.
corporate
recovery agent
An insurance agent
Supplyofservicesbyanauthor,Authoror musiccomposer,photographer,music composer, photograp her,artist, orthelike
ServicessuppliedbyarecoveryA agenttoabankingcompanyora financialinstitutionoranon- bankingfinancialcompany.
Servicessuppliedbyaninsurance agenttoanypersoncarryingon insurancebusiness.
ServicessuppliedbyadirectorofaAdirector companyorabodycorporatetotheof saidcompanyorthebodycompany corporate. a orabody
(iii)transportofgoodsor passengers.
artistorthelikebywayoftransfer orpermittingtheuseorenjoyment ofacopyrightcoveredunderclause (a)ofsub-section(1)ofsection13 oftheCopyrightAct,1957relating tooriginalliterary,dramatic, musicalorartisticworkstoa publisher,musiccompany, producerorthelike.
9
7
6
8 [PART-I
Dr.V.CANDAVELOU,I.A.S.
NOTIFICATION
Dr.V.CANDAVELOU,I.A.S. Commissioner-cum-SecretarytoGovernment(Finance).
Commissioner-cum-SecretarytoGovernment(Finance).
LAGAZETTEDEL'ETAT
GOVERNMENTOFPUDUCHERRY COMMERCIALTAXESSECRETARIAT
(ByorderoftheLieutenant-Governor)
(ByorderoftheLieutenant-Governor)
"ServicesbywayofanyactivityinrelationtoafunctionentrustedtoaPanchayatunder article243GoftheConstitution." Explanation.-Forpurposeofthisnotification,-1oool
(G.O.Ms.No.14/2017-PuducherryGST(Rate),Puducherry,dated29thJune2017)
2. Thisnotificationshallcomeintoforceonthe1dayofJuly,2017.
(c)thebusinessentitylocatedinthetaxableterritorywhoislitigant,applicantorpetitioner,asthe casemaybe,shallbetreatedasthepersonwhoreceivesthelegalservicesforthepurposeofthis notification.
(a)Thepersonwhopaysorisliabletopayfreightforthetransportationofgoodsbyroadingoods carriage,locatedinthetaxableterritoryshallbetreatedasthepersonwhoreceivestheserviceforthe purposeofthisnotification.
2.Thisnotificationshallcomeintoforcewitheffectfromthe1stdayofJuly,2017.
(b)"BodyCorporate"hasthesamemeaningasassignedtoitinclause(11)ofsection2ofthe CompaniesAct,2013.
(d)thewordsandexpressionsusedandnotdefinedinthisnotificationbutdefinedinthePuducherry GoodsandServicesTaxAct,theCentralGoodsandServicesTaxAct,theIntegratedGoodsand ServicesTaxAct,andtheUnionTerritoryGoodsandServicesTaxActshallhavethesame meaningsasassignedtotheminthoseActs.
Inexerciseofthepowersconferredbysub-section(2)ofsection7ofthePuducherryGoodsand ServicesTaxAct,2017(ActNo.6of2017),theLieutenant-Governor,Puducherry,onthe recommendationsoftheCouncilherebynotifiesthatthefollowingactivitiesortransactionsundertaken bytheCentralGovernmentorStateGovernmentoranylocalauthorityinwhichtheyareengagedas publicauthority,shallbetreatedneitherasasupplyofgoodsnorasupplyofservice,namely:-
1356 1357
NOTIFICATION
NOTIFICATION
Dr.V.CANDAVELOU,I.A.S. Commissioner-cum-SecretarytoGovernment(Finance).
LAGAZETTEDEL'ETAT
GOVERNMENTOFPUDUCHERRY
COMMERCIALTAXESSECRETARIAT
GOVERNMENTOFPUDUCHERRY COMMERCIALTAXESSECRETARIAT
(ByorderoftheLieutenant-Governor)
(i)thattheforeigndiplomaticmissionorconsularpostinIndia,ordiplomaticagentsorcareer consularofficerspostedtherein,areentitledtorefundofstatetax,asstipulatedinthecertificate issuedbytheProtocolDivisionoftheMinistryofExternalAffairs,basedontheprincipleof reciprocity;
(G.O.Ms.No.15/2017-PuducherryGST(Rate),Puducherry,dated29thJune2017)
(G.O.Ms.No.16/2017-PuducherryGST(Rate),Puducherry,dated29thJune2017)
(b)ForeigndiplomaticmissionorconsularpostinIndia,ordiplomaticagentsorcareerconsular officerspostedthereinshallbeentitledtoclaimrefundofstatetaxpaidonthesuppliesofgoods orservicesorbothreceivedbythemsubjectto,-
(a)UnitedNationsoraspecifiedinternationalorganisationshallbeentitledtoclaimrefundofstate taxpaidonthesuppliesofgoodsorservicesorbothreceivedbythemsubjecttoacertificate fromUnitedNationsorthatspecifiedinternationalorganisationthatthegoodsandservices havebeenusedorareintendedtobeusedforofficialuseoftheUnitedNationsorthespecified internationalorganisation.
(i)UnitedNationsoraspecifiedinternationalorganisation;and (ii)ForeigndiplomaticmissionorconsularpostinIndia,ordiplomaticagentsorcareerconsular officerspostedtherein,
2.Thisnotificationshallcomeintoforcewitheffectfromthe1stdayofJuly,2017.
Inexerciseofthepowersconferredbysub-section(3)ofsection54ofthePuducherryGoodsand ServicesTaxAct,2017(ActNo.6of2017),theLieutenant-Governor,Puducherry,onthe recommendationsoftheCouncilherebynotifiesthatnorefundofunutilisedinputtaxcreditshallbe allowedundersub-section(3)ofsection54ofthesaidPuducherryGoodsandServicesTaxAct,incaseof supplyofservicesspecifiedinsub-item(b)ofitem5ofScheduleIIofthePuducherryGoodsandServices
forthepurposesofthesaidsectionsubjecttothefollowingconditions:-
Inexerciseofthepowersconferredbysection55ofthePuducherryGoodsandServicesTax Act,2017(ActNo.6of2017),theLieutenant-Governor,Puducherryherebyspecifies,-
TaxAct.
PART-I] [PART-I
Dr.V.CANDAVELOU,I.A.S.
Commissioner-cum-SecretarytoGovernment(Finance).
LAGAZETTEDEL'ETAT
(ByorderoftheLieutenant-Governor)
(II)thegoodswillnotbesuppliedfurtherorotherwisedisposedofbeforetheexpiryof threeyearsfromthedateofreceiptofthegoods;and
(III)intheeventofnon-complianceofclause(I),thediplomaticorconsularmissionwill paybacktherefundamountpaidtothem;
(I)thegoodshavebeenputtouse,orareintheuse,asthecasemaybe,ofthemissionor consulate;
(v)therefundofthewholeofthestatetaxgrantedtotheforeigndiplomaticmissionorconsular postinIndiaforofficialpurposeorforthepersonaluseoruseoftheirfamilymembersshallnot beavailablefromthedateofwithdrawalofsuchcertificate.
(iv)incasetheProtocolDivisionoftheMinistryofExternalAffairs,afterhavingissueda certificatetoanyforeigndiplomaticmissionorconsularpostinIndia,decidestowithdrawthe samesubsequently,itshallcommunicatethewithdrawalofsuchcertificatetotheforeign diplomaticmissionorconsularpost;
(iii)thatincaseofsupplyofgoods,concerneddiplomaticmissionorconsulateoranofficer dulyauthorizedbyhimwillproduceacertificatethat,-
(ii)thatincaseofsupplyofservices,theheadoftheforeigndiplomaticmissionorconsular post,oranypersonofsuchmissionorpostauthorisedbyhim,shallfurnishanundertakingin original,signedbyhimortheauthorisedperson,statingthatthesupplyofservicesreceivedare forofficialpurposeofthesaidforeigndiplomaticmissionorconsularpost;orforpersonaluse ofthesaiddiplomaticagentorcareerconsularofficerormembersofhis/herfamily;
C
Explanation.Forthepurposesofthisnotification,unlessthecontextotherwiserequires,"specified internationalorganisation"meansaninternationalorganisationdeclaredbytheCentralGovernmentin pursuanceofsection3oftheUnitedNations(PrivilegesandImmunitiesAct)1947(46of1947),to whichtheprovisionsoftheScheduletothesaidActapply.
2.Thisnotificationshallcomeintoforcewitheffectfromthe1dayofJuly,2017
1358 1359
NOTIFICATION
Puducherry-605009
Dr.V.CANDAVELOU,I.A.S. Commissioner-cum-SecretarytoGovernment(Finance).
GOVERNMENTOFPUDUCHERRY
GovernmentCentralPress DirectorateofStationeryandPrinting LAGAZETTEDEL'ETAT
COMMERCIALTAXESSECRETARIAT
(ByorderoftheLieutenant-Governor)
onlinepublicationat"http://styandptg.puducherry.gov.in"
Explanation.-Forthepurposesofthisnotification,-
(G.O.Ms.No.17/2017-PuducherryGST(Rate),Puducherry,dated29thJune2017)
1988).
(ii)servicesbywayofprovidingaccommodationinhotels,inns,guesthouses,clubs, campsitesorothercommercialplacesmeantforresidentialorlodgingpurposes,exceptwherethe personsupplyingsuchservicethroughelectroniccommerceoperatorisliableforregistration undersub-section(1)ofsection22ofthesaidPuducherryGoodsandServicesTaxAct.
(i)servicesbywayoftransportationofpassengersbyaradio-taxi,motorcab,maxicaband motorcycle;
Inexerciseofthepowersconferredbysub-section(5)ofsection9ofthePuducherry GoodsandServicesTaxAct,2017(ActNo.6of2017),theLieutenant-Governor,Puducherry,onthe recommendationsoftheCouncil,herebynotifiesthatincaseofthefollowingcategoriesof services,thetaxonintra-Statesuppliesshallbepaidbytheelectroniccommerceoperator-
2.Thisnotificationshallcomeintoforcewitheffectfromthe1stdayofJuly,2017
(a)"radiotaxi"meansataxiincludingaradiocab,bywhatevernamecalled,whichisintwo-way radiocommunicationwithacentralcontrolofficeandisenabledfortrackingusingGlobal PositioningSystem(GPS)orGeneralPacketRadioService(GPRS);
(b)"maxicab","motorcab"and"motorcycle"shallhavethesamemeaningsasassignedtothem respectivelyinclauses(22),(25)and(26)ofsection2oftheMotorVehiclesAct,1988(59of
PART-I] slovomotom СОЛИЕВСТУПДУЖЕ
TVCYSELLEDEPELVI
СОЛЕКИМЕЙЛОВПРОСНЕККА
beauanbbwаперземлісегулоларсусрощесонmusic (11)Lipmenofbiologiussecomwogenon soxazognigboltoisitasbiralqlaiteminiotedionoestiaqmas JOAXATasolviolbasebooDyrredoublet(1)noise-dozrober
asisogetsogriwollotartosasonitadtzotitonydre toiyegosoramtioninosisatvedbaqedliadaasilqquestate-sainoetadiasoivisa
to
(8801
:
Блапореца-202০০১
niveredoubuq.giqbaevte:qndisnoitesidoqsailno (conenit)1ο9απτονοσ
marliotbopsises2stvande"тогол"бла"баэтогом""двойки"(dy
Yaw-owinizisloidballersverdwyddaooibsisgnibuloniixstsensom"ixetoiber"(6)