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La Gazette de L' État de Poudouchéry The Gazette of Puducherry
PART - I
➢ EXTRAORDINAIRE EXTRAORDINARY
Published by ➢ Publiée par
➢ Autorité Authority ` 29-00 Prix : ` 29-00 Price : ` 29-00 ▪ ➢ 2017 } | 14 {
No. 187 Poudouchéry Mardi 14 Novembre 2017 (23 Kartika 1939)
No. Puducherry Tuesday 14th November 2017
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G. O. Ms. No. 41/2017-Puducherry GST (Rate),
Puducherry, dated 14th November 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 1/2017- Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated 29th June, 2017, namely:-
[1849] 1850
LA GAZETTE DE L'ETAT [PART - I In the said notification,-
(A) in Schedule I- 2.5%,-
(i) for S. No. 1 and the entries relating thereto, the following shall be
| "1 | 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 02 10 | All goods [other than fresh or chilled], and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntar ily], sub j ect to the co nditio ns as in the ANNEXURE]" ; |
(ii) for S. No. 2 and the entries relating thereto, the following shall be substituted, namely:-
| "2 | 0303, 0304, 0305, 0306, 0307, 03 08 | All goods [other than fresh or chilled], and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]" ; |
(iii) S. Nos. 3,4,5,6 and the entries relating thereto shall be omitted;
(iv) in S. No. 16, for the entry in column (3), the entry "All goods [other than fresh or chilled] and put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE", shall be substituted;
(v) in S. No. 23, in the entry in column (3) , after the word "frozen", the words," put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE", shall be inserted;
(vi) in S. No. 26, for the entry in column (3), the entry "Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,- 1851 PART - I]
LA GAZETTE DE L'ETAT
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE", shall be substituted;
(vii) in S. No. 27, for the entry in column (3), the entry "Cashew nuts, whether or not shelled or peeled, desiccated coconuts" shall be substituted;
(viii) in S. No. 30, in the entry in column (3) , after the words "shelled or peeled", the words," put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE", shall be inserted;
(ix) in S. No. 58, in the entry in column (3), after the words "Meal, powder," the words "Flour", shall be inserted;
(x) S. No. 60 and the entries relating thereto shall be omitted;
(xi) in S. No. 66, in column (3), the words, "other than of seed quality" shall be omitted;
(xii) for S. No. 72 and the entries relating thereto, the following shall be substituted, namely:-
"72 1210 20 00 Hop cones, ground, powdered or in the form of pellets;
lupulin" ;
(xiii) for S. No. 78 and the entries relating thereto, the following shall
| "78 | 14 04 [other than 14 04 9 0 10, 14 04 9 0 40, 14 04 9 0 50, 14 04 9 0 6 0 | Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked] " ; |
(xiv) in S. No. 91, in column (3), the words, "khandsari sugar" shall be omitted;
(xv) in S. No. 92, for the entry in column (3), the entry "Palmyra sugar, mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets,gajak, khaja, khajuli, anarsa" shall be substituted;
(xvi) in S. No. 100 A, in column (3), after the words "Roasted Gram", the words," idli/dosa batter, chutney powder" shall be inserted;
1852
LA GAZETTE DE L'ETAT [PART - I "111 25 03 Sulphur of all kinds, other than sublimed sulphur,
precipitated sulphur and colloidal sulphur " ;
(xviii) in S. No. 135, in column (3), after the words, figures and letters "natural boric acid containing not more than 85% of H3BO3" the brackets and words "(calculated on dry weight)" shall be inserted;
(ix) after S. No. 156 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"156A 26 21 Fly Ash " ;
(xx) for S. No. 189 and the entries relating thereto, the following shall be substituted, namely:-
"189 4011 30 00 New pneumatic tyres, of rubber of a kind used
on aircraft";
(xxi) after S. No. 197 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
| "197A | 41 07 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114. |
| 197B | 4112 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114. |
| 197C | 4113 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114. |
| 197D | 4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather |
| 197E | 4115 | Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour" ; |
(xxii) after S. No. 218A and the entries relating thereto, the following
| "218B | 56 07 | Jute twine, coir cordage or ropes |
| 218C | 56 08 | Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials |
| 218D | 56 09 | Products of coir" ; |
1853 PART - I]
LA GAZETTE DE L'ETAT
(xxiii) after S. No. 219A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"219AA 58 06 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft
assembled by means of an adhesive (bolducs) " ;
(xxiv) for S. No. 224 and the entries relating thereto, the following serial number and entries shall be substituted, namely:-
"224 63 [other than Other made up textile articles, sets, of sale
6309] value not exceeding `1,000 per piece " ;
(xxv) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"224A 63 09 Worn clothing and other worn articles; rags";
(xxvi) after S. No. 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"225A 6815 Fly ash bricks or fly ash aggregate with 90 percent or
more fly ash content";
(xxvii) after S. No. 230 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"230A 8407 10 00, Aircraft engines";
8411
(xxviii) in S. No. 234A, for the entry in column (3), the entry "E-waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer" shall be substituted;
(xxix) after S. No. 257A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"257B 9401 10 00 Aircraft seats";
(xxx) for S. No. 259A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely:-
"259A 4016 or 9503 Toy balloons made of natural rubber latex
259B 9507 Fishing hooks
259C 9601 Worked corals other than articles of coral";
(B) in Schedule II-6%,-
(i) S. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;
(ii) for S. No. 11 and the entries relating thereto, the following shall be substituted, namely:-
1854
LA GAZETTE DE L'ETAT [PART - I "11 0402 91 10, Condensed milk";
0402 99 20
(iii) in S. No. 14, in column (3), the words "and desiccated coconuts", shall be omitted;
(iv) after S. No. 32 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
| "32A | 1701 91, 1701 99 | All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST). |
| 32B | 1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared"; |
(v) in S. No. 43, for the entry in column (3) ,the entry "Yeasts (active and inactive); other single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders" shall be substituted;
(vi) for S. No. 44 and the entries relating thereto, the following shall be
| "44 | 21 03 | All goods, including Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard, Curry paste, mayonnaise and salad dressings"; |
(vii) in S. No. 45, in column (3), the words " including idli or dosa batter" shall be omitted;
(viii) after S. No. 46 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"46A 2106 90 91 Diabetic foods";
(ix) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"57A 2804 40 10 Medical grade oxygen";
(x) for S. No. 70 and the entries relating thereto, the following shall be substituted, namely:-
"70 32 15 All Goo d s, including p r inting ink, wr iting o r
drawing ink and other inks, whether or not
concentrated or solid, fountain pen ink, ball pen ink";
(xi) S. Nos. 71, 86, 87, 88 and the entries relating thereto shall be omitted;
(xii) for S. Nos. 89, 90 and the entries relating thereto, the following shall be substituted, namely:-
1855 PART - I]
LA GAZETTE DE L'ETAT
"89 4202 22 20 Hand bags and shopping bags, of cotton
90 4202 22 30 Hand bags and shopping bags, of jute";
(xiii) in S. No. 139, in column (3), after the words "with rubber or plastics", the brackets and words "[other than jute twine, coir cordage or ropes]" shall be inserted;
(xiv) S. No. 140, and the entries relating thereto shall be omitted;
(xv) in S. No. 141, in column (3), after the words "specified or included", the brackets and words "[other than products of coir]" shall be inserted;
(xvi) S. No. 152, and the entries relating thereto shall be omitted;
(xvii) for S. No. 171 and the entries relating thereto, the following shall be substituted, namely:-
"171 63 [other than Other made up textile articles, sets of sale value
6309] exceeding ` 1,000 per piece [other than Worn clothing and other worn articles; rags] ";
(xviii) after S. No. 171A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"171B 65 05 Hats (knitted/crocheted) or made up from
lace or other textile fabrics";
(xix) in S. No. 177, in column (3), the words, "Fly ash bricks" shall be omitted;
(xx) in S. No. 196, in column (3), after the words "sports-ground rollers", the word, brackets and figures; "Parts [8432 90]" shall be inserted;
(xxi) in S. No. 197, in column (3), after the words and figures, "of heading 8437", the word, brackets and figures; "Parts [8433 90 00]" shall be inserted;
(xxii) in S. No. 200, in column (3), for the words "Sewing machines", the words and figures, "Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines;
sewing machines needles and parts of sewing machines" shall be substituted;
(xxiii) after S. No. 201 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"201A 85 09 Wet grinder consisting of stone as a grinder";
(xxiv) after S. No. 207 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"207A 87 10 Tanks and other armoured fighting vehicles,
motorised, whether or not fitted with weapons,
and parts of such vehicles";
(xxv) for S. No. 215 and the entries relating thereto, the following shall be substituted, namely:-
"215 90 03 Frames and mountings for spectacles, goggles or
the like, and parts thereof";
1856
LA GAZETTE DE L'ETAT [PART - I (xxvi) in S. No. 216, in column (3), after the word "corrective", the brackets and words, "[other than goggles for correcting vision]" shall be inserted;
(xxvii) in S. No. 221, for the entry in column (3) ,the entry "Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]" shall be substituted;
(xxviii) after S. No. 222 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"222A 94 03 Furniture wholly made of bamboo, cane or rattan";
(xxix)in S. No. 231, in the entry in column (3), the words "fishing hooks", shall be omitted;
(xxx) after S. No. 242 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
| (1) | (2) | (3) |
| "243 | Any Chapter | Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software"; |
(C) in Schedule III-9%,-
(i) S. No. 1, and the entries relating thereto, shall be omitted;
(ii) S. No. 10, and the entries relating thereto, shall be omitted;
(iii) in S. No. 12, for the entry in column (3), the entry "Sugar confectionery [other than mishri, batasha, bura, sakar, khadisakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar makhana, groundnut sweets and gajak]", shall be substituted;
(iv) after S. No. 12 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
| "12A | 18 04 | Cocoa butter, fat and oil |
| 12B | 18 05 | C o c o a p o wd e r, n o t c o n t a i n i n g a d d e d s u g a r o r sweetening matter |
| 12C | 18 06 | Chocolates and other food preparations containing cocoa"; |
(v) in S. No. 13, for the entry in columns(2) and (3), the following entries
| "1901 [other than 1901 20 00] | Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not e ls ewhe r e s p e ci fi ed o r i nc lu d ed ; f o o d preparations of goods of heading 0401 to 0404, |
1857 PART - I]
LA GAZETTE DE L'ETAT
| "1901 [other than 1901 20 00] | Malt extract, food preparations of flour, groats, not containing cocoa or containing less than 5% b y weight o f co co a calculated o n a to tally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers' wares of heading 1905]"; |
(vi) S. No. 14, and the entries relating thereto, shall be omitted;
(vii) in S. No. 16, for the entry in columns(2) and (3), the following
| "1905 | Pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products[other than pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and similar toasted products"; |
(viii) after S. No. 16 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"16A 2101 11, Extracts, essences and concentrates of coffee, and
2101 12 00 preparations with a basis of these extracts, essences
or concentrates or with a basis of coffee";
(ix) S. Nos. 18, 19 and 20 and the entries relating thereto, shall be omitted;
(x) in S. No. 23, for the entry in column (3), the entry, "Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]"shall be substituted;
(xi) after S. No. 24 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"24A 2202 91 00, Other non-alcoholic beverages [other than tender
2202 99 90 coconut water]";
(xii) after S. No. 26 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
"26A 2515 12 20, Marble and travertine, other than blocks
2515 12 90
26B 2516 12 00 Granite, other than blocks";
(xiii) S. No. 27, and the entries relating thereto, shall be omitted;
(xiv) in S. No. 30, for the entry in column (3), the entry "Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly ash]"shall be substituted;
1858
LA GAZETTE DE L'ETAT [PART - I (xv) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"30A 27 06 Tar distilled from other mineral tars, whether or not
d e h y d r a t e d o r p a r t i a l l y d i s t i l l e d , i n c l u d i n g
reconstituted tars";
(xvi) in S. No. 33, for the entry in column (3), the entry "Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude;
preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]"shall be substituted;
(xvii) in S. No. 52, for the entry in column (3), the entry "Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or other glass, in the form of powder, granules or flakes" shall be substituted;
(xviii) in S. No. 54A, for the entry in column (3), the entry "Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings" shall be substituted;
(xix) S. No. 55, and the entries relating thereto, shall be omitted;
(xx) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"57A 33 03 Perfumes and toilet waters";
(xxi) in S. No. 58, for the entry in columns (2) and (3), the following
| "3304 | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]"; |
entries shall be substituted, namely:-
"3305 Preparations for use on the hair";
(xxiii) in S. No. 60, for the entry in columns(2) and (3), the following entries shall be substituted, namely:-
"3306 Preparations for oral or dental hygiene, including denture
fixative pastes and powders; yarn used to clean between the
teeth (dental floss), in individual retail packages [other than
tooth powder]";
(xxiv) after S.No. 60 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
1859 PART - I]
LA GAZETTE DE L'ETAT
| "60A | 33 07 | Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included ; p r ep ar ed ro o m d eod o r isers, whether o r no t perfumed or having disinfectant properties [other than odoriferous preparations which operate by burning, agarbattis, lobhan, dhoopbatti, dhoop, sambhrani]"; |
(xxv) in S. No. 61, for the entry in columns (2) and (3), the following
| "3401 | Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent"; |
(xxvi) after S. No. 61 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
| "61A | 34 02 | Organic surface-active agents (other than soap); surface- active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 [other than Sulphonated castor oil, fish oil or sperm oil]. |
| 61B | 34 03 | Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals"; |
(xxvii) after S. No. 62 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
| "62A | 34 05 | Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404"; |
serial number and the entries shall be inserted, namely:-
"71A 36 02 Prepared explosives, other than propellant powders; such
as Industrial explosives";
1860
LA GAZETTE DE L'ETAT [PART - I (xxix) after S. No. 72 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"72A 36 04 Fireworks, signalling flares, rain rockets, fog signals and
other pyrotechnic articles";
(xxx) after S. No. 73 and the entries relating thereto, the following serial
| "73A | 36 06 | Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters"; |
(xxxi) after S. No. 89 and the entries relating thereto, the following
| "89A | 3811 | Anti-knock preparations, oxidation inhibitors, gumin hibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils"; |
(xxxii) after S. No. 90 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
| "90A 90B | 38 13 38 14 | Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers"; |
serial numbers and the entries shall be inserted, namely:-
| "94A | 38 19 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals. |
| 94B | 38 20 | Anti-freezing preparations and prepared de-icing fluids"; |
(xxxiv) after S. No. 104 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"104A 39 18 Floor coverings of plastics, whether or not self-adhesive,
in rolls or in form of tiles; wall or ceiling coverings of
plastics";
(xxxv) after S. No. 107 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"107A 39 22 Baths, shower baths, sinks, wash basins, bidets, lavatory
pans, seats and covers, flushing cisterns and similar
sanitary ware of plastics";
1861 PART - I]
LA GAZETTE DE L'ETAT
(xxxvi) in S. No. 111, for the entry in column (3), the entry "Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]" shall be substituted;
(xxxvii) after S. No. 121 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"121A 40 13 Inner tubes of rubber [other than of a kind used on/in
bicycles, cycle-rickshaws and three wheeled powered cycle
rickshaws; and Rear Tractor tyre tubes]";
(xxxviii) in S. No. 123A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
"4016 Other articles of vulcanised rubber other than hard rubber [other
than erasers, rubber bands]";
(xxxix) after S. No. 123A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
| "123B | 40 17 | Hard rubber (for example ebonite) in all forms, other than waste and scrap; articles of hard rubber. |
| 123C | 42 01 | Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material"; |
(xl) in S. No. 124, for the entry in column(3), the entry "Trunks, suit- cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]" shall be substituted;
(xli) after S. No. 124 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
| "124A | 42 03 | Articles of apparel and clothing accessories, of leather or of composition leather [other than gloves specially designed for use in sports] |
| 124B | 42 05 | Other articles of leather or of composition leather |
| 124C | 42 06 | Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons"; |
(xlii) S. No. 125, 126, 127, 128, 129 and 130 and the entries relating thereto shall be omitted;
1862
LA GAZETTE DE L'ETAT [PART - I (xliii) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"132A 43 03 Articles of apparel, clothing accessories and other articles
of furskin";
(xliv) in S. No. 133, for the entry in column (3), the entry "Artificial fur and articles thereof" shall be substituted;
(xlv) after S. No. 137 and the entries relating thereto, the following serial
| "137A | 44 10 | Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards |
| 137B | 4411 | Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards |
| 137C | 44 12 | Plywood, veneered panels and similar laminated wood |
| 137D | 44 13 | Densified wood, in blocks, plates, strips, or profile shapes |
| 137E | 44 14 | Wooden frames for paintings, photographs, mirrors or similar objects. |
| 137F | 44 18 | Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes. |
| 137G | 44 21 | Woo d paving blo cks, ar ticles of d ensified woo d no t elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware"; |
serial number and the entry shall be inserted, namely:-
"150A 48 14 Wall paper and similar wall coverings; window
transparencies of paper";
(xlvii) after S. No. 153 and the entries relating thereto, the following serial number and the entry shall be inserted, namely:-
"153A 48 19 Cartons, boxes and cases of non-corrugated paper or paper
2 0 board";
(xlviii) in S. No. 175, for the entry in column (3), the entry "Other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed" shall be substituted;
(xlix) in S. No. 177 A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
"6702 Artificial flowers, foliage and fruit and parts thereof; articles
made of artificial flowers, foliage or fruit";
1863 PART - I]
LA GAZETTE DE L'ETAT
(l) after S. No. 177A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
| "177B | 67 03 | Wool or other animal hair or other textile materials, prepared for use in making wigs or the like. |
| 177C | 67 04 | Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included. |
| 177D | 68 01 | Setts, curbstones and flagstones, of natural stone (except slate) |
| 177E | 68 02 | Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone]. |
| 177F | 68 03 | Worked slate and articles of slate or of agglomerated slate"; |
(li) after S. No. 180 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
| "180A 180B 180C | 68 07 68 08 68 09 | Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch). P anels, b oar d s, tiles, b lo cks and similar ar ticles o f vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders. Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented"; |
(lii) in S. No. 181, for the entry in column (3), the entry"Articles of cement, of concrete or of artificial stone, whether or not reinforced" shall be substituted;
(liii) after S. No. 182 and the entries relating thereto, the following serial
| "182A | 68 12 | F ab r i ca te d a sb es to s f ib r e s; mix t ur es wit h a b as is o f asb esto s o r with a basis o f asb esto s and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813. |
1864
LA GAZETTE DE L'ETAT [PART - I
| 182B | 68 13 | Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not ombined with textiles or other materials. |
| 182C | 68 14 | Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials. |
| 182D | 68 15 | Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included [other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content]. |
| 182E | 69 01 | Blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths"; |
(liv) after S. No. 184 and the entries relating thereto, the following serial
| "184A | 69 04 | Ceramic flooring blocks, support or filler tiles and the like. |
| 184B | 69 05 | Chi mney- p o ts, co wl s, ch imne y lin er s, ar chi tectu r al ornaments and other ceramic constructional goods"; |
(lv) in S. No. 185, for the entry in column (3), the entry "Ceramic pipes, conduits, guttering and pipe fittings" shall be substituted;
(lvi) after S. No. 185 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
| "185A | 69 07 | Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics. |
| 185B | 69 09 | Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods. |
| 185C | 69 10 | Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures. |
| 185D | 69 14 | Other ceramic articles"; |
1865 PART - I]
LA GAZETTE DE L'ETAT
(lvii) after S. No. 189 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
| "189A | 70 03 | Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. |
| 189B | 70 04 | Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but ot otherwise worked. |
| 189C | 70 05 | Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non- reflecting layer, but not otherwise worked. |
| 189D | 70 06 00 00 | Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials. |
| 189E | 70 07 | Safety glass, co nsisting o f to ughened ( temp ered ) o r laminated glass. |
| 189F | 70 08 | Multiple-walled insulating units of glass |
| 189G | 70 09 | Glass mirrors, whether or not framed, including rear-view mirrors"; |
(lviii) after S. No. 190 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"190A 7011 Glass envelopes (including bulbs and tubes), open, and
glass parts thereof, without fittings, for electric lamps,
cathode-ray tubes or the like";
(lix) after S. No. 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"191A 70 14 Signalling glassware and optical elements of glass (other
than those of heading 7015), not optically worked";
(lx) after S. No. 192 and the entries relating thereto, the following serial
| "192A | 70 16 | P aving b lo cks, slab s, br icks, sq uar es, tiles and o ther articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a b acking, fo r mo saics o r similar d eco r ative p urp o ses; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms"; |
(lxi) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"195A 70 20 Other articles of glass [other than Globes for lamps and
lanterns, Founts for kerosene wick lamps, Glass chimneys
for lamps and lanterns]";
1866
LA GAZETTE DE L'ETAT [PART - I (lxii) in S. No. 235, for the entry in column (3), the entry "Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]"shall be substituted;
(lxiii) after S. No. 235 and the entries relating thereto, the following
| "235A | 73 22 | Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air d i s t r i b u t o r s ( i n c l u d i n g d i s t r i b u t o r s wh i c h c a n a l s o distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel"; |
(lxiv) after S. No. 236 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"236A 73 24 Sanitary ware and parts thereof, of iron and steel";
(lxv) in S. No. 237, for the entry in column (3), the entry "Other cast articles of iron or steel" shall be substituted;
(lxvi) in S. No. 238, for the entry in column (3), the entry "Other articles of iron or steel" shall be substituted;
(lxvii) after S. No. 252 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"252A 74 18 All goods [other than table, kitchen or other household
articles of copper; Utensils]";
(lxviii) in S. No. 253, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
"7419 Other articles of copper";
(lxix) in S. No. 262, for the entry in column no. 3, the entry "Unwrought Aluminium" shall be substituted;
(lxx) in S. No. 271, for the entry in columns (2) and (3), the following
| "7610 | Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures"; |
(lxxi) in S. No. 275, for the entry in column (3), the entry "Stranded wires, cables, plaited bands and the like, of aluminium, not electrically insulated" shall be substituted;
(lxxii) after S. No. 275 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"275A 76 15 All goods [other than table, kitchen or other household
articles, of aluminium; Utensils]";
1867 PART - I]
LA GAZETTE DE L'ETAT
(lxxiii) after S. No. 301 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"301A 82 12 Razors and razor blades (including razor blade blanks in
strips)";
(lxxiv) after S. No. 302 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
| "302A | 82 14 | Other ar ticles of cutler y (fo r examp le, hair clip p ers, b ut ch er s' o r k it c he n cl ea v er s, c ho p p e r s a n d mi nc in g knives,); manicure or pedicure sets and instruments (including nail files) [o ther than p ap er knives, pencil sharpeners and blades therefor]"; |
(lxxv) in S. No. 303A, for the entry in columns (2) and (3), the following
| "8302 | Base metal mountings, fittings and similar articles suitable for f ur ni t ur e, d o o r s, st ai r ca se s, wi nd o ws , b li nd s , co ac h wo r k , saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal"; |
serial numbers and the entries shall be inserted, namely:-
| "303B | 83 03 | Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal. |
| 303C | 83 04 | Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403. |
| 303D | 83 05 | Fittings for loose-leaf binders or files, letter clips, letter cor ners, p ap er clip s, ind exing tags and similar o ffice articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal"; |
(lxxvii) after S. No. 307 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"307A 83 10 Sign-plates, name-plates, address-plates and similar plates,
numbers, letters and other symbols, of base metal,
excluding those of heading 9405";
(lxxviii) in S. No. 316, for the entry in column (3), the "Turbo-jets, turbo- propellers and other gas turbines [other than aircraft engines]" shall be substituted;
(lxxix) after S. No. 317 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
"317A 84 13 Concrete pumps [8413 40 00], other rotary positive
displacement pumps [8413 60]
1868
LA GAZETTE DE L'ETAT [PART - I
| 317B | 84 14 | Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters [other than bicycle pumps, o th er h an d p u mp s a nd p ar t s o f a ir o r v ac uu m p u mp s and compressors of bicycle pumps]"; |
(lxxx) in S. No. 320, for the entry in columns (2) and (3), the following
| "8419 | Machinery, plant or laboratory equipment, whether or not e l e c t r i c a l l y h e a t e d ( e x c l u d i n g f u r n a c e s , o v e n s a n d o t h e r equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, o ther than machiner y o r p lant o f a kind used fo r d omestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system]"; |
(lxxxi) in S. No. 324, for the entry in column (3), the entry "Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds" shall be substituted;
(lxxxii) in S. No. 325, for the entry in column (3), the entry "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than and Nozzles for drip irrigation equipment or nozzles for sprinklers]" shall be substituted;
(lxxxiii) after S. No. 327 and the entries relating thereto, the following
| "327A | 84 27 | Fork-lift trucks; other works trucks fitted with lifting or handling equipment. |
| 327B | 84 28 | Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics). |
| 327C | 84 29 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. |
| 327D | 84 30 | Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers"; |
(lxxxiv) in S. No. 335, for the entry in column (3), the entry "Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof" shall be substituted;
1869 PART - I]
LA GAZETTE DE L'ETAT
(lxxxv) in S. No. 361, for the entry in column (3), the entry "Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]"shall be substituted;
(lxxxvi) after S. No. 364 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"364A 84 76 Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines";
(lxxxvii) after S. No. 365 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"365A 84 78 M a c h i n e r y f o r p r e p a r i n g o r ma k i n g u p t o b a c c o , n o t
specified or included elsewhere in this chapter";
(lxxxviii) in S. No. 366, for the entry in column (3), the entry "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]"shall be substituted;
(lxxxix) in S. No. 369A, for the entry in column (3), the entry Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws" shall be substituted;
(xc) after S. No. 369A and the entries relating thereto, the following
| "369B | 84 84 | Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals"; |
(xci) in S. No. 375, for the entry in column (3), the entry "Electrical transformers, static converters (for example, rectifiers) and inductors" shall be substituted;
(xcii) after S. No. 376 and the entries relating thereto, the following
| "376A | 85 06 | Primary cells and primary batteries |
| 376B | 85 12 | Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles |
| 376C | 85 13 | Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512"; |
(xciii) in S. No. 379, for the entry in column (3), the entry "Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks]"shall be substituted;
1870
LA GAZETTE DE L'ETAT [PART - I (xciv) in S. No. 380, for the entry in column (3), the entry "Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set" shall be substituted;
(xcv) after S. No. 380 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"380A 85 19 Sound recording or reproducing apparatus";
(xcvi) after S. No. 381 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"381A 85 22 Parts and accessories suitable for use solely or principally
with the apparatus of headings 8519 or 8521";
(xcvii) in S. No. 383, for the entry in column (3), the entry "Closed- Circuit Television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces, etc.]" shall be substituted;
(xcviii) after S. No. 383 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
| "383A | 85 26 | Radar apparatus, radio navigational aid apparatus and radio remote control apparatus |
| 383B | 85 27 | Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock"; |
(xcix) after S. No. 384 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
| "384A | 85 29 | P ar ts suitab le fo r use so lely o r p r incipally with the apparatus of headings 8525 to 8528. |
| 384B | 85 30 | Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 8608). |
| 384C | 85 31 | Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530"; |
(c) after S. No. 388 and the entries relating thereto, the following serial
| "388A | 85 36 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical c ir cu it s ( fo r ex amp le , swit c he s, r e la ys , fu s es , su r g e suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres, optical fibre bundles or cables. |
1871 PART - I]
LA GAZETTE DE L'ETAT
| 388B | 85 37 | Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517"; |
(ci) in S. No. 390, for the entry in column (3), the entry "Electrical Filament or discharge lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other than LED lamps]" shall be substituted;
(cii) in S. No. 395, for the entry in column (3), the entry "Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors" shall be substituted;
(ciii) in S. No. 396, for the entry in column (3), the entry "Carbon electrodes, carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes" shall be substituted;
(civ) after S. No. 397 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
| "397A | 85 47 | Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material"; |
(cv) S. No. 410, and the entries relating thereto, shall be omitted;
(cvi) in S. No. 411, for the entry in column (3), the entry "Spectacles [other than corrective]; goggles including those for correcting vision" shall be substituted;
(cvii) after S. No. 411 and the entries relating thereto, the following serial
| "411A | 90 05 | Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy. |
| 411B 411C | 90 06 90 07 | P ho to gr aphic ( o ther than cinemato gr aphic) camer as; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539. Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus. |
| 411D | 90 08 | Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers. |
1872
LA GAZETTE DE L'ETAT [PART - I
| 411E | 90 10 | App aratus and equipment for pho tographic ( includ ing cinematographic) laboratories, not specified or included elsewher e in this Chap ter ; negato scop es; p r oj ectio n screens. |
| 411F | 9011 | Co mpo und o ptical micr o sco p es, includ ing tho se fo r photomicrography cinephotomicrography or microprojection. |
| 411G | 90 12 | Microscopes other than optical microscopes; diffraction apparatus. |
| 411H | 90 13 | Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter. |
| 411-I | 90 14 | D i r e c t i o n f i n d i n g c o m p a s s e s ; o t h e r n a v i g a t i o n a l instruments and appliances. |
| 411J | 90 15 | Su r veying ( in clu d ing p h o to g r ammetr ica l su r ve ying ) , hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders"; |
a sensitivity of 5 cg or better, with or without weights" shall be substituted;
(cix) after S. No. 413 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
| "413A | 90 22 | Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those for medical, surgical, de n ta l o r v e t er i n a r y u s es ] , in c l u d i n g r a d i o gr a p h y o r radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like. |
| 413B | 90 23 | I n s t r u m e n t s , a p p a r a t u s a n d mo d e l s , d e s i g n e d f o r demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses"; |
(cx) after S. No. 423 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
| "423A | 91 01 | Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal. |
| 423B | 91 02 | Wrist-watches, pocket-watches and other watches, including stop watches, other than those of heading 9101"; |
(cxi) after S. No. 424 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"424A 91 04 Instrument panel clocks and clocks of a similar type for
vehicles, aircraft, spacecraft or vessels";
1873 PART - I]
LA GAZETTE DE L'ETAT
(cxii) after S. No. 425 and the entries relating thereto, the following
| "425A | 91 06 | Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders) |
| 425B | 91 07 | Time switches with clock or watch movement or with synchronous motor |
| 425C | 91 08 | Watch movements, complete and assembled"; |
(cxiii) in S. No. 427, for the entry in column (3), the entry "Other clock or watch parts" shall be substituted;
(cxiv) in S. No. 428, for the entry in column (3), the entry "Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements" shall be substituted;
(cxv) after S. No. 428 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"428A 9111 Watch cases and parts thereof";
(cxvi) in S. No. 429, for the entry in column (3), the entry "Clock cases and cases of a similar type for other goods of this chapter, and parts thereof" shall be substituted;
(cxvii) after S. No. 429 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
| "429A | 9113 | Watch straps, watch bands and watch bracelets, and parts thereof"; | |
| 429B | 92 01 | Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments. | |
| 429C | 92 02 | Other string musical instruments (for example, guitars, violins, harps). | |
| 429D | 92 05 | Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs. | |
| 429E | 92 06 00 00 | Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) | |
| 429F | 92 07 | Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions). | |
| 429G | 92 08 | Musical bo xes, fair gr o und or gans, mechanical str eet organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments. |
1874
LA GAZETTE DE L'ETAT [PART - I 429H 92 09 Parts (for example, mechanisms for musical boxes) and
accesso r ies ( fo r examp le, car d s, d iscs and r o lls fo r mec ha ni ca l in st r umen ts ) o f mu si c al in s tr umen ts ; metronomes, tuning forks and pitch pipes of all kinds";
(cxviii) after S. No. 435 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"435A 9401 [other than Seats ( o ther than tho se o f heading 9 4 0 2) , 9401 10 00] whether o r not conver tible into b eds, and
parts thereof [other than seats of a kind used for aircraft]";
(cxix) in S. No. 437, for the entry in column (3), the entry "Other furniture [other than furniture wholly made of bamboo, cane or rattan] and parts thereof" shall be substituted;
(cxx) in S. No. 438, for the entry in column (3), the entry "Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products. (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]"shall be substituted;
(cxxi) after S. No. 438 and the entries relating thereto, the following
| "438A | 94 05 | Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included ; illuminated signs, illuminated name-p lates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included [other than kerosene pressure lantern and parts thereof including gas mantles; hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts thereof; LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)]"; |
(cxxii) after S. No. 440 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"440A 95 05 Festive, carnival or other entertainment articles, including
conjuring tricks and novelty jokes";
(cxxiii) in S. No. 441, for the entry in column (3), the entry "Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]"shall be substituted;
(cxxiv) after S. No. 441 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
"441A 95 08 R o u n d a b o u t s , s wi n g s , s h o o t i n g g a l l e r i e s a n d o t h e r fairground amusements; [other than travelling circuses and travelling menageries] 1875 PART - I]
LA GAZETTE DE L'ETAT
| 441B | 96 02 | Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin"; |
(cxxv) after S. No. 448 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
| "448A | 9611 | Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks"; |
(cxxvi) in S. No. 449A, for the entry in column no. 3, the entry "Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks" shall be substituted;
(cxxvii) after S. No. 449A and the entries relating thereto, the following
| "449B | 96 17 | Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners |
| 449C | 96 18 | Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing"; |
(cxxviii) after S. No. 452O and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"452P Any Chapter Permanent transfer of Intellectual Property (IP)
right in respect of Information Technology
software";
(D) in Schedule-IV-14%,-
(i) S. Nos. 2, 3, 4, 5, 6,7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30, 31 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries relating thereto, shall be omitted;
(ii) in S.No. 46, in column (3), for the words in the brackets, "and Rear Tractor tyres", the words, "rear tractor tyres; and of a kind used on aircraft", shall be added;
(iii) S. Nos. 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 113 and the entries relating thereto, shall be omitted;
(iv) in S. No. 114, for the entry in column (3), the entry "Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines]" shall be substituted;
1876
LA GAZETTE DE L'ETAT [PART - I (v) in S. No. 117, in column (3), the words, figures and brackets "concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]" shall be omitted;
(vi) S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries relating thereto, shall be omitted;
(vii) in S. No. 135, for the entry in column (3), the entry "Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)"shall be substituted;
(viii) S. Nos. 136, 137, 138 and the entries relating thereto, shall be omitted;
(ix) in S. No. 141, in column (3), after the words and figures "heading 8508" the words and brackets "[other than wet grinder consisting of stone as a grinder]" shall be added;
(x) S. Nos. 144, 145, 147, 148, 149, 150 and the entries relating thereto, shall be omitted;
(xi) in S. No. 151, for the entry in column (3), the entry "Digital cameras and video camera recorders [other than CCTV]"shall be substituted;
(xii) S. Nos. 152, 153 and the entries relating thereto, shall be omitted;
(xiii) in S.No.154, in column (3), after the words and figures in the brackets, "not exceeding 20 inches", the words " ; and set top box for television" shall be added;
(xiv) S. Nos. 155, 156, 157, 158, 159, 160, 161, 162, 163, 172, 178, 179, 180, 181, 182, 183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 211, 212, 213, 214 and the entries relating thereto, shall be omitted;
(xv) S. Nos. 216, 217, 218, 220, 221, 222, 225, 226 and the entries relating thereto, shall be omitted;
(xvi) in S. No. 228, for the entry "-"in column (2), the entry "Any Chapter" shall be substituted.
(E) in Schedule-V-1.5%, in S. No. 13, for the words "of metal clad with precious metal", the words and brackets "of metal clad with precious metal[other than bangles of lac/shellac]", shall be substituted;
(F) in the explanation, in clause (ii), for sub-clause (b), the following shall be substituted, namely:-
"(b) The phrase "registered brand name" means,-
(A) a brand registered as on the 15th May 2017 or thereafter, under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;
1877 PART - I]
LA GAZETTE DE L'ETAT
(B) a brand registered as on the 15th May 2017 or thereafter, under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on the 15th May 2017 or thereafter, under any law for the time being in force in any other country.";
2. This notification shall come into force with effect from the 15th day of November, 2017.
(By order of the Lieutenant-Governor)
Dr. V. CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G. O. Ms. No. 42/2017-Puducherry GST (Rate),
Puducherry, dated 14th November 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the P ud ucher r y Go o d s and Ser vices Tax Act, 2 0 1 7 ( Act No .6 o f 2 0 1 7 ) , the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No.2/2017- Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated 29th June, 2017, namely:-
In the said notification,-
(1) in the Schedule,
(i) i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely:-
| "8 | 0203, 0204, 0205, 0206, 0207, 0208, 0209, | All goods, fresh or chilled |
| 9 | 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 02 10 | All goods [other than fresh or chilled] other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE-I]" ; |
1878
LA GAZETTE DE L'ETAT [PART - I (ii) S. Nos. 10,11,12,13,14,15,16,17 and the entries thereof shall be omitted;
(iii) for S. Nos. 21 and 22 and the entries relating thereto, the following
| "21 | 0304, 0306, 0307, 0308, | All goods, fresh or chilled |
| 22 | 0303, 0304, 0305, 0306, 0307, 0308, | All goods [other than fresh or chilled] other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE-I]"; |
(iv) S. Nos. 23,24 and the entries thereof shall be omitted;
(v) after S. No. 30 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely:-
| "30A | 05 04 | All goods, fresh or chilled |
| 30B | 05 04 | All goods [other than fresh or chilled] other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone v o l un ta r i ly] , su b j ec t to th e co nd it io n s as i n th e ANNEXURE-I ]"; |
(vi) after S. No. 43 and the entries relating thereto, the following serial
| "43A | 07 10 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone vo l u n t a r i l y ] , s u b j e c t t o t h e c o n d i t i o n s a s i n t h e ANNEXURE-I]"; |
(vii) in S. No. 46, in column (3), for the words "fresh or chilled" the words "fresh or chilled, dried" shall be substituted;
1879 PART - I]
LA GAZETTE DE L'ETAT
(viii) after S. No. 46 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
| "46A | 07 14 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pelletsother than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE-I]. |
| 46B | 0 8 | Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE-I]"; |
(ix) in S. No. 77, in the entry in column(3),for the words "Flour of potatoes" the words "Flour, powder, flakes, granules or pellets of potatoes", shall be substituted;
(x) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"78A 1106 10 10 Guar meal" ;
(xi) after S. No. 87 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"87A 1210 10 00 Hop cones, neither ground nor powdered nor in
the form of pellets";
(xii) after S. No. 93 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"93A 1404 90 60 coconut shell, unworked";
(xiii) in S. No. 94, for the entry in column 3, the entry "Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar" shall be substituted;
(xiv) in S. No. 103, for the entry in column (3), the entry "Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water", shall be substituted;
(xv) after S. No. 103 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"103A 2 6 Uranium Ore Concentrate";
1880
LA GAZETTE DE L'ETAT [PART - I (xvi) after S. No. 136 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"136A 7113 Bangles of lac/ shellac";
(2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely:-
"(b) The phrase "registered brand name" means,-
(A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on or after the 15th May 2017 under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country.".
2. This notification shall come into force with effect from the 15th day of November, 2017.
(By order of the Lieutenant-Governor)
Dr. V. CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G. O. Ms. No. 43/2017-Puducherry GST (Rate),
Puducherry, dated 14th November 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 9 of the P ud ucher r y Go o d s and Ser vices Tax Act, 2 0 1 7 ( Act No .6 o f 2 0 1 7 ) , the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No.4/2017- Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated 29th June, 2017, namely:-
In the said notification, in the TABLE,-
(i) after Sl. No. 4 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"4A. 52 01 Raw cotton Agriculturist Any registered person".
2. This notification shall come into force with effect from the 15th day of November, 2017.
(By order of the Lieutenant-Governor)
Dr. V. CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance).
1881 PART - I]
LA GAZETTE DE L'ETAT
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G. O. Ms. No. 44/2017-Puducherry GST (Rate),
Puducherry, dated 14th November 2017]
NOTIFICATION
In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G. O. Ms. No. 5/2017-Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No.95, dated 29th June, 2017, namely:-
In the said notification, in the TABLE, for Sl. No. 6A and the entries
| "6A | 56 08 | Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials. |
| 6B | 58 01 | Corduroy fabrics |
| 6 C | 58 06 | Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)". |
2. This notification shall come into force with effect from the 15th day of November, 2017.
(By order of the Lieutenant-Governor)
Dr. V. CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G. O. Ms. No. 45/2017-Puducherry GST (Rate),
Puducherry, dated 14th November 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter in this notification referred to as "the said Act"), the Lieutenant-Governor, Puducherry, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the State tax leviable thereon under section 9 of the said Act, as in excess of the amount calculated at the rate of 2.5 per cent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table- 1882
LA GAZETTE DE L'ETAT [PART - I
TABLE
Sl. Name of the Description of the Conditions No. Institutions goods
(1) (2)
(3)
(4)
1
(a) Scientific and
(i) The goods are
supplied to or for -
technical instruments,
apparatus, equipment
(including computers);
(b) accessories, parts,
consumables and live animals (experimental purpose);
Public funded research institution other than a hospital or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a National Institute Technology/ Regional Engineering College
(c) computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, m i c r o f i l m s , microfiches;
(d) Prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in financial year.
(a) a public funded research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India and such institution produces a certificate to that effect from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or
(b) an institution registered with the Government of India in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in concerned departmentto 1883 PART - I]
LA GAZETTE DE L'ETAT
(1) (2)
(3)
(4)
the supplier at the time of supply of the specified goods;
(ii) The institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only;
(iii) In the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals.
2 Research institution, other than a hospital
(a) Scientific and technical instruments, apparatus, equipment (including computers);
(1) The institution is registered with the Government of India in the Department of Scientific and Research, which-
(b) accessories, parts, consumables and live animals (experimental purpose);
(c) computer software, Compact Disc-Read Only M e m o r y ( C D - R O M ) , r e c o r d e d m a g n e t i c t a p e s , m i c r o f i l m s , microfiches;
(i) produces, at the time of supply, a certificate to the supplier from the head of the institution, in each case, certifying that the said goods are essential for research purposes and will be used for stated purpose only;
(d) Prototypes, the aggregate value of prototypes received by 1884
LA GAZETTE DE L'ETAT [PART - I (1) (2)
(3)
(4)
an institution does not exceed fifty thousand rupees in a financial year.
(ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision o f E x p e r i m e n t s o n Animals.
(2) The goods falling under (1) above shall not be transferred or sold by the institution for a period of five years from the date of installation.
3 D e p a r t m e n t s a n d (a) Scientific and technical instruments, apparatus, equipment (including computers);
laboratories of the Central Government and State Governments, other than a hospital
(b) accessories, parts, consumables and live animals (experimental purpose);
(i) The institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only;
(c) Computer software, Compact Disc-Read Only M e m o r y ( C D - R O M ) , recorded magnetic tapes, m i c r o f i l m s , microfiches;
(d) Prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in a financial year.
(ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection c er t i fi c a te i ss u e d b y the Committee for the P u r p o s e o f C o n tr o l and Supervision of Experiments on Animals.
4 Regional Cancer Centre
(Cancer Institute)
(a) S c i e n t i f i c a n d technical instruments, apparatus, equipment (including computers);
(i) The goods are supplied to the Regional Cancer Centre registered with the Government of India, in the Department 1885 PART - I]
LA GAZETTE DE L'ETAT
(1) (2)
(3)
(4)
(b) accessories, parts,
consumables and live
animals (experimental
purpose);
(c) Computer software,
Compact Disc-Read Only
M e m o r y ( C D - R O M ) ,
recorded magnetic tapes,
m i c r o f i l m s ,
microfiches.
of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in concerned department to the supplier at the time of supply of the specified goods;
(ii) t h e i n s t i t u t i o n produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only;
(iii) in case of supply of l i v e a n i m a l s f o r experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments Experiments on Animals.
Explanation.- For the purposes of this notification, the expression,-
(a) "Public funded research institution" means a research institution in the case of which not less than fifty per-cent. of the recurring expenditure is met by the Central Government or the Government of any State or the administration of any Union Territory;
(b) "University" means a University established or incorporated by or under a Central, State or Provincial Act and includes- 1886
LA GAZETTE DE L'ETAT [PART - I (i) an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956) to be a deemed University for the purposes of this Act;
(ii) an institution declared by Parliament by law to be an institution of national importance;
(iii) a college maintained by, or affiliated to, a University;
(c) "Head" means -
(i) in relation to an institution, the Director thereof (by whatever name called);
(ii) in relation to a University, the Registrar thereof (by whatever name called);
(iii) in relation to a college, the Principal thereof (by whatever name called);
(d) "hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment.
2. This notification shall come into force with effect from the 15th day of November, 2017.
(By order of the Lieutenant-Governor)
Dr. V. CANDAVELOU, I.A.S.,
Commissioner-cum-Secretary
to Government (Finance).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G. O. Ms. No. 46/2017-Puducherry GST (Rate),
Puducherry, dated 14th November 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No.11/2017- Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated the 29th June, 2017, namely:-
1887 PART - I]
LA GAZETTE DE L'ETAT
In the said notification, in the Table, -
(i) against serial number 3, in column (3), in item (vi), for the words "Services provided", the words "Composite supply of works contract as defined in clause (119) of section 2 of the Puducherry Goods and Services Tax Act, 2017, provided" shall be substituted;
(ii) against serial number 7,-
(a) for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
| (3) | (4) | (5) |
| "(i) S up p l y, b y way o f o r as p a r t o f any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable c o n s i d e r a t i o n , p r o v i d e d b y a restaurant, eating joint including m e s s , c a n t e e n , w h e t h e r f o r consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- "declared tariff" includes charges for all amenities provided in the unit of accommodation (given on r ent fo r stay) like fur nitur e, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. | 2.5 | Provided that credit of i n p u t t a x c h a r g e d o n goods and service used in supplying the service has not been taken [Please refer to Explanation no. (iv)],"; |
1888
LA GAZETTE DE L'ETAT [PART - I (b) for item (iii) in column (3) and the entries relating thereto in columns (3),
| (3) | (4) | (5) |
| "(iii) S up p l y, b y way o f o r as p a r t o f any service or in any other manner whatsoever, of goods, being food o r a n y o t h e r a r t i c l e f o r h u m a n consumption or any drink, where such supply or service is for cash, deferred payment or other valuable c o n s i d e r a t i o n , p r o v i d e d b y a restaurant, eating joint including m e s s , c a n t e e n , w h e t h e r f o r consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other c o mme r c ia l p la ce s mea nt fo r residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- "declared tariff" includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding a n y d i s c o u n t o f f e r e d o n t h e published charges for such unit. | 9 | -"; |
(c) the item (iv) in column (3) and the entries relating thereto in columns (3), (4) and (5), shall be omitted;
(d) in item (ix), in column (3), for the entry, the following entry shall be substituted, namely:-
"(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above.
Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided 1889 PART - I]
LA GAZETTE DE L'ETAT
by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract State tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry.";
(iii) against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely:-
"(i) manufacture of handicraft goods.
Explanation.- The expression "handicraft goods" shall have the same meaning as assigned to it in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No.34/CT/2017-18, dated 20th September, 2017 published in the Gazette of Puducherry, Extraordinary, Part-I, No. 145, dated 20th September, 2017 as amended from time to time.".
2. This notification shall come into force with effect from the 15th day of November, 2017.
(By order of the Lieutenant-Governor)
Dr. V. CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G. O. Ms. No. 47/2017-Puducherry GST (Rate),
Puducherry, dated 14th November 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the P ud ucher ry Go o d s and Ser vices Tax Act, 2 01 7 ( Act No. 6 o f 2 0 1 7) , the Lieutenant-Governor, Puducherry, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G. O. Ms. No.12/2017- Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated the 29th June, 2017, namely:-
In the said notification, in the Table,- (a) against serial number 11A,for the entry in column (3), the following entry shall be substituted namely:-
" S e r v i c e p r o v i d e d b y F a i r P r i c e S h o p s t o C e n t r a l G o v e r n m e n t , State Government or Union Territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin.";
1890
LA GAZETTE DE L'ETAT [PART - I (b) the serial number 11B and the entries relating thereto, shall be omitted;
(c) after serial number 79 and the entries relating thereto, the following serial number and entries shall be inserted namely:-
| (1) | (2) | (3) | (4) | (5) | |
| "79A | Heading 9996 | Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958) or any of the State Acts, for the time being in force. | Nil | Nil". |
2. This notification shall come into force with effect from the 15th day of November, 2017.
(By order of the Lieutenant-Governor)
Dr. V. CANDAVELOU, I.A.S.,
Commissioner-cum-Secretary
to Government (Finance).
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