OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

1643

EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

___

Notification

No. 38/1/2017-Fin(R&C)(41/2017-Rate)

In exercise of the powers conferred by sub-section (1) of section 9 of the Goa Goods and

Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of

the Council, hereby makes the following further amendments in the Government notification

No. 38/1/2017-Fin(R&C)(1/2017-Rate) dated the 30^th June, 2017, published in the Extraordinary,

Official Gazette No. 3, Series I No. 13 dated the 30^th June, 2017, namely:—

In the said notification,—

(A) in Schedule I- 2.5%,—

(i) for S. No. 1 and the entries relating thereto, the following shall be substituted,

namely:—

“1

0202,

0203,

0204,

0205,

0206,

0207,

0208,

0209,

0210

All goods [other than fresh or chilled], and put up in unit container and,—

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable

right in a court of law is available [other than those where any actionable

claim or enforceable right in respect of such brand name has been

foregone voluntarily], subject to the conditions as in the ANNEXURE]” ;

SERIES I No. 32

Panaji, 14th November, 2017 (Kartika 23, 1939)

Reg. No. G-2/RNP/GOA/32/2015-2017

Suggestions are welcome on e-mail: [email protected]

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 32

(EXTRAORDINARY)

14TH NOVEMBER, 2017

1644

(ii) for S. No. 2 and the entries relating thereto, the following shall be substituted,

namely:—

“2

0303,

0304,

0305,

0306,

0307,

0308

All goods [other than fresh or chilled] and put up in unit container and,—

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable

right in a court of law is available [other than those where any actionable

claim or enforceable right in respect of such brand name has been

foregone voluntarily], subject to the conditions as in the ANNEXURE]”;

(iii) S. Nos. 3, 4, 5, 6 and the entries relating thereto shall be omitted;

(iv) in S. No. 16, for the entry in column (3), the entry “All goods [other than fresh or chilled]

and put up in unit container and,—

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of

law is available [other than those where any actionable claim or enforceable right in

respect of such brand name has been foregone voluntarily], subject to the conditions as in

the ANNEXURE”, shall be substituted;

(v) in S. No. 23, in the entry in column (3), after the word “frozen”, the words “, put up in

unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of

law is available [other than those where any actionable claim or enforceable right in

respect of such brand name has been foregone voluntarily], subject to the conditions as in

the ANNEXURE”, shall be inserted;

(vi) in S. No. 26, for the entry in column (3), the entry “Manioc, arrowroot, salep, Jerusalem

artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content,

frozen, whether or not sliced or in the form of pellets, put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of

law is available [other than those where any actionable claim or enforceable right in

respect of such brand name has been foregone voluntarily], subject to the conditions as in

the ANNEXURE”, shall be substituted;

(vii) in S. No. 27, for the entry in column (3), the entry “Cashew nuts, whether or not

shelled or peeled, desiccated coconuts” shall be substituted;

(viii) in S. No. 30, in the entry in column (3), after the words “shelled or peeled”, the words

“,put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of

law is available [other than those where any actionable claim or enforceable right in

respect of such brand name has been foregone voluntarily], subject to the conditions as in

the ANNEXURE”, shall be inserted;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 32

(EXTRAORDINARY)

14TH NOVEMBER, 2017

1645

(ix) in S. No. 58, in the entry in column (3), after the words “Meal, powder,” the words

“Flour”, shall be inserted;

(x) S. No. 60 and the entries relating thereto shall be omitted;

(xi) in S. No. 66, in column (3), the words, “other than of seed quality” shall be omitted;

(xii) for S. No. 72 and the entries relating thereto, the following shall be substituted,

namely:—

“72

1210 20 00

Hop cones, ground, powdered or in the form of pellets; lupulin”;

(xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted,

namely:—

“78

1404 [other

than 1404 90

10, 1404 90

40, 1404 90

50, 1404 90

60]

Vegetable products not elsewhere specified or included such as, Cotton

linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used

primarily for carving, Rudraksha seeds [other than bidi wrapper leaves

(tendu), betel leaves, Indian katha, coconut shell, unworked]”;

(xiv) in S. No. 91, in column (3), the words, “khandsari sugar” shall be omitted;

(xv) in S. No. 92, for the entry in column (3), the entry “Palmyra sugar, mishri, batasha,

bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like

puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana,

groundnut sweets, gajak, khaja, khajuli, anarsa” shall be substituted;

(xvi) in S. No. 100 A, in column (3), after the words “Roasted Gram”, the words “, idli/dosa

batter, chutney powder” shall be inserted;

(xvii) for S. No. 111 and the entries relating thereto, the following shall be substituted,

namely:—

“111

2503

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur

and colloidal sulphur”;

(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;

(xix) after S. No. 156 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“156A

2621

Fly Ash”;

(xx) for S. No. 189 and the entries relating thereto, the following shall be substituted,

namely:—

“189

4011 30 00

New pneumatic tyres, of rubber of a kind used on aircraft”;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 32

(EXTRAORDINARY)

14TH NOVEMBER, 2017

1646

(xxi) after S. No. 197 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“197A

4107

Leather further prepared after tanning or crusting, including parchment-

dressed leather, of bovine (including buffalo) or equine animals, without

hair on, whether or not split, other than leather of heading 4114

197B

4112

Leather further prepared after tanning or crusting, including parchment-

dressed leather, of sheep or lamb, without wool on, whether or not split,

other than leather of heading 4114

197C

4113

Leather further prepared after tanning or crusting, including parchment-

dressed leather, of other animals, without wool or hair on, whether or

not split, other than leather of heading 4114

197D

4114

Chamois (including combination chamois) leather; patent leather and

patent laminated leather; metallised leather

197E

4115

Composition leather with a basis of leather or leather fibre, in slabs,

sheets or strip, whether or not in rolls; parings and other waste of

leather or of composition leather, not suitable for the manufacture of

leather articles; leather dust, powder and flour”;

(xxii) after S. No. 218A and the entries relating thereto, the following serial number and

the entries shall be inserted, namely:—

“218B

5607

Jute twine, coir cordage or ropes

218C

5608

Knotted netting of twine, cordage or rope; made up fishing nets and

other made up nets, of textile materials

218D

5609

Products of coir”;

(xxiii) after S. No. 219A and the entries relating thereto, the following serial number and

the entries shall be inserted, namely:—

“219AA

5806

Narrow woven fabrics, other than goods of heading 5807; narrow fabrics

consisting of warp without weft assembled by means of an adhesive

(bolducs)”;

(xxiv) for S. No. 224 and the entries relating thereto, the following serial number and

entries shall be substituted, namely:—

“224

63 [other

than 6309]

Other made up textile articles, sets, of sale value not exceeding Rs. 1000

per piece”;

(xxv) after S. No. 224 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“224A

6309

Worn clothing and other worn articles; rags”;

(xxvi) after S. No. 225 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“225A

6815

Fly ash bricks or fly ash aggregate with 90 percent or more fly ash

content”;

(xxvii) after S. No. 230 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“230A

8407 10 00,

8411

Aircraft engines”;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 32

(EXTRAORDINARY)

14TH NOVEMBER, 2017

1647

(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:—

“11

0402 91 10,

0402 99 20

Condensed milk”;

(iii) in S. No. 14, in column (3), the words “and desiccated coconuts”, shall be omitted;

(iv) after S. No. 32 and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“32A

1701 91,

1701 99

All goods, including refined sugar containing added flavouring or

colouring matter, sugar cubes (other than those which attract 5% or nil

GST)

32B

1902

Pasta, whether or not cooked or stuffed (with meat or other substances)

or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne,

gnocchi, ravioli, cannelloni; couscous, whether or not prepared”;

(v) in S. No. 43, for the entry in column (3), the entry “Yeasts (active and inactive); other

single cell micro-organisms, dead (but not including vaccines of heading 3002); prepared

baking powders” shall be substituted;

(vi) for S. No. 44 and the entries relating thereto, the following shall be substituted,

namely:—

“44

2103

All goods, including Sauces and preparations therefor, mixed

condiments and mixed seasonings; mustard flour and meal and

prepared mustard, Curry paste, mayonnaise and salad dressings”;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 32

(EXTRAORDINARY)

14TH NOVEMBER, 2017

1648

(vii) in S. No. 45, in column (3), the words “including idli or dosa batter” shall be omitted;

(viii) after S. No. 46 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“46A

2106 90 91

Diabetic foods”;

(ix) after S. No. 57 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“57A

2804 40 10

Medical grade oxygen”;

(x) for S. No. 70 and the entries relating thereto, the following shall be substituted,

namely:—

“70

3215

All Goods, including printing ink, writing or drawing ink and other inks,

whether or not concentrated or solid, fountain pen ink, ball pen ink”;

(xi) S. No. 71, 86, 87, 88 and the entries relating thereto shall be omitted;

(xii) for S. Nos. 89, 90 and the entries relating thereto, the following shall be substituted,

namely:—

“89

4202 22 20

Hand bags and shopping bags, of cotton

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 6309]

Other made up textile articles, sets of sale value exceeding Rs. 1000 per

piece [other than Worn clothing and other worn articles; rags]”;

(xviii) after S. No. 171A and the entries relating thereto, the following serial number and

the entries shall be inserted, namely:—

“171B

6505

Hats (knitted/crocheted) or made up from lace or other textile fabrics”;

(xix) in S. No. 177, in column (3), the words, “Fly ash bricks” shall be omitted;

(xx) in S. No. 196, in column (3), after the words “sports-ground rollers”, the word, brackets

and figures “; Parts [8432 90]” shall be inserted;

(xxi) in S. No. 197, in column (3), after the words and figures “of heading 8437”, the word,

brackets and figures “; parts [8433 90 00]” shall be inserted;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 32

(EXTRAORDINARY)

14TH NOVEMBER, 2017

1649

(xxii) in S. No. 200, in column (3), for the words “Sewing machines”, the words and figures

“Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and

covers specially designed for sewing machines; sewing machines needles and parts of

sewing machines” shall be substituted;

(xxiii) after S. No. 201 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“201A

8509

Wet grinder consisting of stone as a grinder”;

(xxiv) after S. No. 207 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“207A

8710

Tanks and other armoured fighting vehicles, motorised, whether or not

fitted with weapons, and parts of such vehicles”;

(xxv) for S. No. 215 and the entries relating thereto, the following shall be substituted,

namely:—

“215

9003

Frames and mountings for spectacles, goggles or the like, and parts

thereof”;

(xxvi) in S. No. 216, in column (3), after the word “corrective”, the brackets and words

“[other than goggles for correcting vision]” shall be inserted;

(xxvii) in S. No. 221, for the entry in column (3), the entry “Splints and other fracture

appliances; artificial parts of the body; other appliances which are worn or carried, or

implanted in the body, to compensate for a defect or disability; intraocular lens [other than

orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]” shall be

substituted;

(xxviii) after S. No. 222 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“222A

9403

Furniture wholly made of bamboo, cane or rattan”;

(xxix) in S. No. 231, in the entry in column (3), the words “fishing hooks”, shall be omitted;

(xxx) after S. No. 242 and the entries relating thereto, the following serial numbers and

entries shall be inserted, namely:—

“243

Any

Chapter

Permanent transfer of Intellectual Property (IP) right in respect of goods

other than Information Technology software”;

(i) S. No. 1, and the entries relating thereto, shall be omitted;

(ii) S. No. 10, and the entries relating thereto, shall be omitted;

(iii) in S. No. 12, for the entry in column (3), the entry “Sugar confectionery [other than

mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana,

lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til

revdi, sugar makhana, groundnut sweets and gajak]”, shall be substituted;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 32

(EXTRAORDINARY)

14TH NOVEMBER, 2017

1650

(iv) after S. No. 12 and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“12A

1804

Cocoa butter, fat and oil

12B

1805

Cocoa powder, not containing added sugar or sweetening matter

12C

1806

Chocolates and other food preparations containing cocoa”;

(v) in S. No. 13, for the entry in columns (2) and (3), the following entries shall be

substituted, namely:—

“1901 [other than

1901 20 00]

Malt extract, food preparations of flour, groats, meal, starch or malt

extract, not containing cocoa or containing less than 40% by weight of

cocoa calculated on a totally defatted basis, not elsewhere specified or

included; food preparations of goods of heading 0401 to 0404, not

containing cocoa or containing less than 5% by weight of cocoa

calculated on a totally defatted basis not elsewhere specified or

included [other than mixes and doughs for the preparation of bakers’

wares of heading 1905]”;

(vi) S. No. 14, and the entries relating thereto, shall be omitted;

(vii) in S. No. 16, for the entry in columns (2) and (3), the following entries shall be

substituted, namely:—

“1905

Pastry, cakes, biscuits and other bakers’ wares, whether or not

containing cocoa; communion wafers, empty cachets of a kind suitable

for pharmaceutical use, sealing wafers, rice paper and similar

products[other than pizza bread, khakhra, plain chapatti or roti, bread,

rusks, toasted bread and similar toasted products”;

(viii) after S. No. 16 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“16A

2101 11,

2101 12 00

Extracts, essences and concentrates of coffee, and preparations with a

basis of these extracts, essences or concentrates or with a basis of

coffee”;

(ix) S. Nos. 18, 19 and 20 and the entries relating thereto, shall be omitted;

(x) in S. No. 23, for the entry in column (3), the entry, “Food preparations not elsewhere

specified or included [other than roasted gram, sweetmeats, batters including idli/dosa

batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for

consumption form, khakhra, chutney powder, diabetic foods]”shall be substituted;

(xi) after S. No. 24 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“24A

2202 91 00,

2202 99 90

Other non-alcoholic beverages [other than tender coconut water]”;

(xii) after S. No. 26 and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“26A

2515 12 20,

2515 12 90

Marble and travertine, other than blocks

26B

2516 12 00

Granite, other than blocks”;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 32

(EXTRAORDINARY)

14TH NOVEMBER, 2017

1651

(xiii) S. No. 27, and the entries relating thereto, shall be omitted;

(xiv) in S. No. 30, for the entry in column (3), the entry “Other slag and ash, including

seaweed ash (kelp); ash and residues from the incineration of municipal waste [other than fly

ash]” shall be substituted;

(xv) after S. No. 30 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“30A

2706

Tar distilled from other mineral tars, whether or not dehydrated or

partially distilled, including reconstituted tars”;

(xvi) in S. No. 33, for the entry in column (3), the entry “Petroleum oils and oils obtained

from bituminous minerals, other than petroleum crude; preparations not elsewhere specified

or included, containing by weight 70% or more of petroleum oils or of oils obtained from

bituminous minerals, these oils being the basic constituents of the preparations; waste oils;

Avgas [other than kerosene PDS, petrol, diesel and ATF, not in GST]” shall be substituted;

(xvii) in S. No. 52, for the entry in column (3), the entry “Prepared pigments, prepared

opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and

other similar preparations of a kind used in ceramic, enamelling or glass industry; glass frit or

other glass, in the form of powder, granules or flakes” shall be substituted;

(xviii) in S. No. 54A, for the entry in column (3), the entry “Artists’, students’ or signboard

painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars,

bottles, pans or in similar forms or packings” shall be substituted;

(xix) S. No. 55, and the entries relating thereto, shall be omitted;

(xx) after S. No. 57 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“57A

3303

Perfumes and toilet waters”;

(xxi) in S. No. 58, for the entry in columns (2) and (3), the following entries shall be

substituted, namely:—

“3304

Beauty or make-up preparations and preparations for the care of the skin

(other than medicaments), including sunscreen or sun tan preparations;

manicure or pedicure preparations [other than kajal, Kumkum, Bindi,

Sindur, Alta]”;

(xxii) in S. No. 59, for the entry in columns (2) and (3), the following entries shall be

substituted, namely:—

“3305

Preparations for use on the hair”;

(xxiii) in S. No. 60, for the entry in columns (2) and (3), the following entries shall be

substituted, namely:—

“3306

Preparations for oral or dental hygiene, including denture fixative pastes

and powders; yarn used to clean between the teeth (dental floss), in

individual retail packages [other than tooth powder]”;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 32

(EXTRAORDINARY)

14TH NOVEMBER, 2017

1652

(xxiv) after S. No. 60 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“60A

3307

Pre-shave, shaving or after-shave preparations, personal deodorants,

bath preparations, depilatories and other perfumery, cosmetic or toilet

preparations, not elsewhere specified or included; prepared room

deodorisers, whether or not perfumed or having disinfectant properties

[other than odoriferous preparations which operate by burning,

agarbattis, lobhan, dhoop batti, dhoop, sambhrani]”;

(xxv) in S. No. 61, for the entry in columns (2) and (3), the following entries shall be

substituted, namely:—

“3401

Soap; organic surface-active products and preparations for use as soap,

in the form of bars, cakes, moulded pieces or shapes, whether or not

containing soap; organic surface active products and preparations for

washing the skin, in the form of liquid or cream and put up for retail

sale, whether or not containing soap; paper, wadding, felt and

nonwovens, impregnated, coated or covered with soap or detergent”;

(xxvi) after S. No. 61 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“61A

3402

Organic surface-active agents (other than soap); surface-active

preparations, washing preparations (including auxiliary washing

preparations) and cleaning preparations, whether or not containing

soap, other than those of heading 3401 [other than Sulphonated castor

oil, fish oil or sperm oil]

61B

3403

Lubricating preparations (including cutting-oil preparations, bolt or nut

release preparations, anti-rust or anti-corrosion preparations and mould

release preparations, based on lubricants) and preparations of a kind

used for the oil or grease treatment of textile materials, leather, furskins

or other materials, but excluding preparations containing, as basic

constituents, 70% or more by weight of petroleum oils or of oils obtained

from bituminous minerals”;

(xxvii) after S. No. 62 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“62A

3405

Polishes and creams, for footwear, furniture, floors, coachwork, glass or

metal, scouring pastes and powders and similar preparations (whether

or not in the form of paper, wadding, felt, nonwovens, cellular plastics or

cellular rubber, impregnated, coated or covered with such preparations),

excluding waxes of heading 3404”;

(xxviii) after S. No. 71 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“71A

3602

Prepared explosives, other than propellant powders; such as Industrial

explosives”;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 32

(EXTRAORDINARY)

14TH NOVEMBER, 2017

1653

(xxix) after S. No. 72 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“72A

3604

Fireworks, signalling flares, rain rockets, fog signals and other

pyrotechnic articles”;

(xxx) after S. No. 73 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“73A

3606

Ferro-cerium and other pyrophoric alloys in all forms; articles of

combustible materials as specified in Note 2 to this Chapter; such as

liquid or liquefied-gas fuels in containers of a kind used for filling or

refilling cigarette or similar lighters”;

(xxxi) after S. No. 89 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“89A

3811

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity

improvers, anti-corrosive preparations and other prepared additives, for

mineral oils (including gasoline) or for other liquids used for the same

purposes as mineral oils”;

(xxxii) after S. No. 90 and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“90A

3813

Preparations

and

charges

for

fire-extinguishers;

charged

fire

extinguishing grenades

90B

3814

Organic composite solvents and thinners, not elsewhere specified or

included; prepared paint or varnish removers”;

(xxxiii) after S. No. 94 and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“94A

3819

Hydraulic brake fluids and other prepared liquids for hydraulic

transmission, not containing or containing less than 70% by weight of

petroleum oils or oils obtained from bituminous minerals

94B

3820

Anti-freezing preparations and prepared de-icing fluids”;

(xxxiv) after S. No. 104 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“104A

3918

Floor coverings of plastics, whether or not self-adhesive, in rolls or in

form of tiles; wall or ceiling coverings of plastics”;

(xxxv) after S. No. 107 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“107A

3922

Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats

and covers, flushing cisterns and similar sanitary ware of plastics”;

(xxxvi) in S. No. 111, for the entry in column (3), the entry “Other articles of plastics and

articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic

beads and feeding bottles]” shall be substituted;

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(xxxvii) after S. No. 121 and the entries relating thereto, the following serial number and

the entries shall be inserted, namely:—

“121A

4013

Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-

rickshaws and three wheeled powered cycle rickshaws; and Rear

Tractor tyre tubes]”;

(xxxviii) in S. No. 123A, for the entry in columns (2) and (3), the following entries shall be

substituted, namely:—

“4016

Other articles of vulcanised rubber other than hard rubber [other than

erasers, rubber bands]”;

(xxxix) after S. No. 123A and the entries relating thereto, the following serial numbers and

the entries shall be inserted, namely:—

“123B

4017

Hard rubber (for example ebonite) in all forms, other than waste and

scrap; articles of hard rubber

123C

4201

Saddlery and harness for any animal (including traces, leads, knee pads,

muzzles, saddle cloths, saddle bags, dog coats and the like), of any

material”;

(xl) in S. No. 124, for the entry in column (3), the entry “Trunks, suit-cases, vanity-cases,

executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases,

musical instrument cases, gun cases, holsters and similar containers; travelling-bags,

insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets,

purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases,

jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of

plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered

with such materials or with paper [other than handbags and shopping bags, of cotton or

jute]” shall be substituted;

(xli) after S. No. 124 and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“124A

4203

Articles of apparel and clothing accessories, of leather or of composition

leather [other than gloves specially designed for use in sports]

124B

4205

Other articles of leather or of composition leather

124C

4206

Articles of gut (other than silk-worm gut), of goldbeater's skin, of

bladders or of tendons”;

(xli) S. No. 125, 126, 127, 128, 129 and 130 and the entries relating thereto shall be omitted;

(xlii) after S. No. 132 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“132A

4303

Articles of apparel, clothing accessories and other articles of furskin”;

(xliv) in S. No. 133, for the entry in column (3), the entry “Artificial fur and articles thereof”

shall be substituted;

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1655

(xlv) after S. No. 137 and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“137A

4410

Particle board, Oriented Strand Board and similar board (for example,

wafer board) of wood or other ligneous materials, whether or not

agglomerated with resins or other organic binding substances, other

than specified boards

137B

4411

Fibre board of wood or other ligneous materials, whether or not bonded

with resins or other organic substances, other than specified boards

137C

4412

Plywood, veneered panels and similar laminated wood

137D

4413

Densified wood, in blocks, plates, strips, or profile shapes

137E

4414

Wooden frames for paintings, photographs, mirrors or similar objects

137F

4418

Builders’ joinery and carpentry of wood, including cellular wood panels,

assembled flooring panels, shingles and shakes

137G

4421

Wood paving blocks, articles of densified wood not elsewhere included

or specified, Parts of domestic decorative articles used as tableware and

kitchenware”;

(xlvi) after S. No. 150 and the entries relating thereto, the following serial number and the

entry shall be inserted, namely:—

“150A

4814

Wall paper and similar wall coverings; window transparencies of

paper”;

(xlvii) after S. No. 153 and the entries relating thereto, the following serial number and the

entry shall be inserted, namely:—

“153A

4819 20

Cartons, boxes and cases of non-corrugated paper or paper board”;

(xlviii) in S. No. 175, for the entry in column (3), the entry “Other headgear, knitted or

crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips),

whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed”

shall be substituted;

(xlix) in S. No. 177 A, for the entry in columns (2) and (3), the following entries shall be

substituted, namely:—

“6702

Artificial flowers, foliage and fruit and parts thereof; articles made of

artificial flowers, foliage or fruit”;

(l) after S. No. 177A and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“177B

6703

Wool or other animal hair or other textile materials, prepared for use in

making wigs or the like

177C

6704

Wigs, false beards, eyebrows and eyelashes, switches and the like, of

human or animal hair or of textile materials; articles of human hair not

elsewhere specified or included

177D

6801

Setts, curbstones and flagstones, of natural stone (except slate)

177E

6802

Worked monumental or building stone (except slate) and articles

thereof, other than goods of heading 6801; mosaic cubes and the like, of

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natural stone (including slate), whether or not on a backing; artificially

coloured granules, chippings and power, of natural stone (including

slate) [other than statues, statuettes, pedestals; high or low reliefs,

crosses, figures of animals, bowls, vases, cups, cachou boxes, writing

sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other

ornamental goods essentially of stone]

177F

6803

Worked slate and articles of slate or of agglomerated slate”;

(li) after S. No. 180 and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“180A

6807

Articles of asphalt or of similar material (for example, petroleum bitumen

or coal tar pitch)

180B

6808

Panels, boards, tiles, blocks and similar articles of vegetable fibre, of

straw or of shavings, chips, particles, sawdust or other waste, of wood,

agglomerated with cement, plaster or other mineral binders

180C

6809

Articles of plaster or of compositions based on plaster; such as Boards,

sheets, panels, tiles and similar articles, not ornamented”;

(lii) in S. No. 181, for the entry in column (3), the entry “Articles of cement, of concrete or of

artificial stone, whether or not reinforced” shall be substituted;

(liii) after S. No. 182 and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“182A

6812

Fabricated asbestos fibres; mixtures with a basis of asbestos or with a

basis of asbestos and magnesium carbonate; articles of such mixtures or

of asbestos (for example, thread, woven fabric, clothing, headgear,

footwear, gaskets), whether or not reinforced, other than goods of

heading 6811 or 6813

182B

6813

Friction material and articles thereof (for example, sheets, rolls, strips,

segments, discs, washers, pads), not mounted, for brakes, for clutches or

the like, with a basis of asbestos, of other mineral substances or of

cellulose, whether or not combined with textiles or other materials

182C

6814

Worked mica and articles of mica, including agglomerated or

reconstituted mica, whether or not on a support of paper, paperboard or

other materials

182D

6815

Articles of stone or of other mineral substances (including carbon fibres,

articles of carbon fibres and articles of peat), not elsewhere specified or

included [other than fly ash bricks, fly ash blocks, fly ash aggregate with

90 percent or more fly ash content]

182E

6901

Blocks, tiles and other ceramic goods of siliceous fossil meals (for

example, kieselguhr, tripolite or diatomite) or of similar siliceous earths”;

(liv) after S. No. 184 and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“184A

6904

Ceramic flooring blocks, support or filler tiles and the like

184B

6905

Chimney-pots, cowls, chimney liners, architectural ornaments and other

ceramic constructional goods”;

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(lv) in S. No. 185, for the entry in column (3), the entry “Ceramic pipes, conduits, guttering

and pipe fittings” shall be substituted;

(lvi) after S. No. 185 and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“185A

6907

Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes

and the like, whether or not on a backing; finishing ceramics

185B

6909

Ceramic wares for laboratory, chemical or other technical uses; ceramic

troughs, tubs and similar receptacles of a kind used in agriculture;

ceramic pots, jars and similar articles of a kind used for the conveyance

or packing of goods

185C

6910

Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water

closet pans, flushing cisterns, urinals and similar sanitary fixtures

185D

6914

Other articles of copper”;

(lxix) in S. No. 262, for the entry in column No. 3, the entry “Unwrought Aluminium” shall

be substituted;

(lxx) in S. No. 271, for the entry in columns (2) and (3), the following entries shall be

substituted, namely:—

“7610

Aluminium structures (excluding prefabricated buildings of heading

9406) and parts of structures (for example, bridges and bridge-sections,

towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and

columns); aluminium plates, rods, profiles, tubes and the like, prepared

for use in structures”;

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(lxxi) in S. No. 275, for the entry in column (3), the entry “Stranded wires, cables, plaited

bands and the like, of aluminium, not electrically insulated” shall be substituted;

(lxxii) after S. No. 275 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“275A

7615

All goods [other than table, kitchen or other household articles, of

aluminium; Utensils]”;

(lxxiii) after S. No. 301 and the entries relating thereto, the following serial number and

the entries shall be inserted, namely:—

“301A

8212

Razors and razor blades (including razor blade blanks in strips)”;

(lxxiv) after S. No. 302 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“302A

8214

Other articles of cutlery (for example, hair clippers, butchers' or kitchen

cleavers, choppers and mincing knives,); manicure or pedicure sets and

instruments (including nail files) [other than paper knives, pencil

sharpeners and blades therefor]”;

(lxxv) in S. No. 303A, for the entry in columns (2) and (3), the following entries shall be

substituted, namely:—

“8302

Base metal mountings, fittings and similar articles suitable for furniture,

doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests,

caskets or the like; base metal hat-racks, hat-pegs, brackets and similar

fixtures; castors with mountings of base metal; automatic door closers of

base metal”;

(lxxvi) after S. No. 303A and the entries relating thereto, the following serial numbers and

the entries shall be inserted, namely:—

“303B

8303

Armoured or reinforced safes, strong-boxes and doors and safe deposit

lockers for strong-rooms, cash or deed boxes and the like, of base metal

303C

8304

Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays,

office-stamp stands and similar office or desk equipment, of base metal,

other than office furniture of heading 9403

303D

8305

Fittings for loose-leaf binders or files, letter clips, letter corners, paper

clips, indexing tags and similar office articles, of base metal; staples in

strips (for example, for offices, upholstery, packaging), of base metal”;

(lxxvii) after S. No. 307 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“307A

8310

Sign-plates, name-plates, address-plates and similar plates, numbers,

letters and other symbols, of base metal, excluding those of heading

9405”;

(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;

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(lxxix) after S. No. 317 and the entries relating thereto, the following serial numbers and

the entries shall be inserted, namely:—

“317A

8413

Concrete pumps [8413 40 00], other rotary positive displacement pumps

[8413 60]

317B

8414

Air or vacuum pumps, air or other gas compressors and fans; ventilating

or recycling hoods incorporating a fan, whether or not fitted with filters

[other than bicycle pumps, other hand pumps and parts of air or vacuum

pumps and compressors of bicycle pumps]”;

(lxxx) in S. No. 320, for the entry in columns (2) and (3), the following entries shall be

substituted, namely:—

“8419

Machinery, plant or laboratory equipment, whether or not electrically

heated (excluding furnaces, ovens and other equipment of heading

8514), for the treatment of materials by a process involving a change of

temperature such as heating, cooking, roasting, distilling, rectifying,

sterilising, pasteurising, steaming, drying, evaporating, vaporising,

condensing or cooling, other than machinery or plant of a kind used for

domestic purposes; instantaneous or storage water heaters, non-electric

[other than Solar water heater and system]”;

(lxxxi) in S. No. 324, for the entry in column (3), the entry “Weighing machinery (excluding

balances of a sensitivity of 5 centigrams or better), including weight operated counting or

checking machines; weighing machine weights of all kinds” shall be substituted;

(lxxxii) in S. No. 325, for the entry in column (3), the entry “Mechanical appliances

(whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire

extinguishers, whether or not charged; spray guns and similar appliances; steam or sand

blasting machines and similar jet projecting machines [other than and Nozzles for drip

irrigation equipment or nozzles for sprinklers]” shall be substituted;

(lxxxiii) after S. No. 327 and the entries relating thereto, the following serial numbers and

the entries shall be inserted, namely:—

“327A

8427

Fork-lift trucks; other works trucks fitted with lifting or handling

equipment

327B

8428

Other lifting, handling, loading or unloading machinery (for example,

lifts, escalators, conveyors, teleferics)

327C

8429

Self-propelled bulldozers, angledozers, graders, levellers, scrapers,

mechanical shovels, excavators, shovel loaders, tamping machines and

road rollers

327D

8430

Other moving, grading, levelling, scraping, excavating, tamping,

compacting, extracting or boring machinery, for earth, minerals or ores;

pile-drivers and pile-extractors; snow-ploughs and snow-blowers”;

(lxxxiv) in S. No. 335, for the entry in column (3), the entry “Printing machinery used for

printing by means of plates, cylinders and other printing components of heading 8442; other

printers, copying machines and facsimile machines, whether or not combined; parts and

accessories thereof” shall be substituted;

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(lxxxv) in S. No. 361, for the entry in column (3), the entry “Other office machines (for

example, hectograph or stencil duplicating machines, addressing machines, automatic

banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil

sharpening machines, perforating or stapling machines) [other than Braille typewriters,

electric or non-electric]” shall be substituted;

(lxxxvi) after S. No. 364 and the entries relating thereto, the following serial number and

the entries shall be inserted, namely:—

“364A

8476

Automatic goods-vending machines (for example, postage stamps,

cigarette, food or beverage machines), including money changing

machines”;

(lxxxvii) after S. No. 365 and the entries relating thereto, the following serial number and

the entries shall be inserted, namely:—

“365A

8478

Machinery for preparing or making up tobacco, not specified or included

elsewhere in this chapter”;

(lxxxviii) in S. No. 366, for the entry in column (3), the entry “Machines and mechanical

appliances having individual functions, not specified or included elsewhere in this Chapter

[other than Composting Machines]” shall be substituted;

(lxxxix) in S. No. 369A, for the entry in column (3), the entry “Crank shaft for sewing

machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws”

shall be substituted;

(xc) after S. No. 369A and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“369B

8484

Gaskets and similar joints of metal sheeting combined with other

material or of two or more layers of metal; sets or assortments of gaskets

and similar joints, dissimilar in composition, put up in pouches,

envelopes or similar packings; mechanical seals”;

(xci) in S. No. 375, for the entry in column (3), the entry “Electrical transformers, static

converters (for example, rectifiers) and inductors” shall be substituted;

(xcii) after S. No. 376 and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“376A

8506

Primary cells and primary batteries

376B

8512

Electrical lighting or signalling equipment (excluding articles of heading

8539), windscreen wipers, defrosters and demisters, of a kind used for

cycles or motor vehicles

376C

8513

Portable electric lamps designed to function by their own source of

energy (for example, dry batteries, accumulators, magnetos), other than

lighting equipment of heading 8512”;

(xciii) in S. No. 379, for the entry in column (3), the entry “Telephone sets; other apparatus

for the transmission or reception of voice, images or other data, including apparatus for

communication in a wired or wireless network (such as a local or wide area network), other

than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than

telephones for cellular networks or for other wireless networks]” shall be substituted;

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(xciv) in S. No. 380, for the entry in column (3), the entry “Microphones and stands therefor;

loudspeakers, whether or not mounted in their enclosures; headphones and earphones,

whether or not combined with a microphone, and sets consisting of a microphone and one or

more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set” shall be

substituted;

(xcv) after S. No. 380 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“380A

8519

Sound recording or reproducing apparatus”;

(xcvi) after S. No. 381 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“381A

8522

Parts and accessories suitable for use solely or principally with the

apparatus of headings 8519 or 8521”;

(xcvii) in S. No. 383, for the entry in column (3), the entry “Closed-circuit television (CCTV),

transmission apparatus for radio-broadcasting or television, whether or not incorporating

reception apparatus or sound recording or reproducing apparatus; television cameras [other

than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc]” shall

be substituted;

(xcviii) after S. No. 383 and the entries relating thereto, the following serial numbers and

the entries shall be inserted, namely:—

“383A

8526

Radar apparatus, radio navigational aid apparatus and radio remote

control apparatus

383B

8527

Reception apparatus for radio-broadcasting, whether or not combined,

in the same housing, with sound recording or reproducing apparatus or

a clock”;

(xcix) after S. No. 384 and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“384A

8529

Parts suitable for use solely or principally with the apparatus of

headings 8525 to 8528

384B

8530

Electrical signalling, safety or traffic control equipment for railways,

tramways, roads, inland waterways, parking facilities, port installations

or airfields (other than those of heading 8608)

384C

8531

Electric sound or visual signalling apparatus (for example, bells, sirens,

indicator panels, burglar or fire alarms), other than those of heading 8512

or 8530”;

entries shall be inserted, namely:—

“388A

8536

Electrical apparatus for switching or protecting electrical circuits, or for

making connections to or in electrical circuits (for example, switches,

relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other

connectors, junction boxes), for a voltage not exceeding 1,000 volts :

connectors for optical fibres, optical fibre bundles or cables

388B

8537

Boards, panels, consoles, desks, cabinets and other bases, equipped

with two or more apparatus of heading 8535 or 8536, for electric control

or the distribution of electricity, including those incorporating

instruments or apparatus of chapter 90, and numerical control

apparatus, other than switching apparatus of heading 8517”;

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(ci) in S. No. 390, for the entry in column (3), the entry “Electrical Filament or discharge

lamps including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps [other

than LED lamps]” shall be substituted;

(cii) in S. No. 395, for the entry in column (3), the entry “Insulated (including enamelled or

anodised) wire, cable (including co-axial cable) and other insulated electric conductors,

whether or not fitted with connectors; optical fibre cables, made up of individually sheathed

fibres, whether or not assembled with electric conductors or fitted with connectors” shall be

substituted;

(ciii) in S. No. 396, for the entry in column (3), the entry “Carbon electrodes, carbon

brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with

or without metal, of a kind used for electrical purposes” shall be substituted;

(civ) after S. No. 397 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“397A

8547

Insulating fittings for electrical machines, appliances or equipment,

being fittings wholly of insulating material apart from any minor

components of metal (for example, threaded sockets) incorporated

during moulding solely for the purposes of assembly, other than

insulators of heading 8546; electrical conduit tubing and joints therefor,

of base metal lined with insulating material”;

(cv) S. No. 410, and the entries relating thereto, shall be omitted;

(cvi) in S. No. 411, for the entry in column (3), the entry “Spectacles [other than corrective];

goggles including those for correcting vision” shall be substituted;

(cvii) after S. No. 411 and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“411A

9005

Binoculars, monoculars, other optical telescopes, and mountings

therefor; other astronomical instruments and mountings therefor, but not

including instruments for radio-astronomy

411B

9006

Photographic (other than cinematographic) cameras; photographic

flashlight apparatus and flashbulbs other than discharge lamps of

heading 8539

411C

9007

Cinematographic cameras and projectors, whether or not incorporating

sound recording or reproducing apparatus

411D

9008

Image projectors, other than cinematographic; photographic (other than

cinematographic) enlargers and reducers

411E

9010

Apparatus and equipment for photographic (including cinematographic)

laboratories, not specified or included elsewhere in this Chapter;

negatoscopes; projection screens

411F

9011

Compound optical microscopes, including those for photomicrography

cinephotomicrography or microprojection

411G

9012

Microscopes other than optical microscopes; diffraction apparatus

411H

9013

Liquid crystal devices not constituting articles provided for more

specifically in other headings; lasers, other than laser diodes; other

optical appliances and instruments, not specified or included elsewhere

in this Chapter

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1664

411-I

9014

Direction finding compasses; other navigational instruments and

appliances

411J

9015

Surveying (including photogrammetrical surveying), hydrographic,

oceanographic, hydrological, meteorological or geophysical instruments

and appliances, excluding compasses; rangefinders”;

(cviii) in S. No. 412, for the entry in column (3), the entry “Balances of a sensitivity of 5 cg

or better, with or without weights” shall be substituted;

(cix) after S. No. 413 and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“413A

9022

Apparatus based on the use of X-rays or of alpha, beta or gamma

radiations [other than those for medical, surgical, dental or veterinary

uses], including radiography or radiotherapy apparatus, X-ray tubes and

other X-ray generators, high tension generators, control panels and

desks, screens, examinations or treatment tables, chairs and the like

413B

9023

Instruments, apparatus and models, designed for demonstrational

purposes (for example, in education or exhibitions), unsuitable for other

uses”;

(cx) after S. No. 423 and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“423A

9101

Wrist-watches, pocket-watches and other watches, including stop-

watches, with case of precious metal or of metal clad with precious

metal

423B

9102

Wrist-watches, pocket-watches and other watches, including stop

watches, other than those of heading 9101”;

(cxi) after S. No. 424 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“424A

9104

Instrument panel clocks and clocks of a similar type for vehicles, aircraft,

spacecraft or vessels”;

(cxii) after S. No. 425 and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“425A

9106

Time of day recording apparatus and apparatus for measuring, recording

or otherwise indicating intervals of time, with clock or watch movement

or with synchronous motor (for example, time-registers, time-recorders)

425B

9107

Time switches with clock or watch movement or with synchronous

motor

425C

9108

Watch movements, complete and assembled”;

(cxiii) in S. No. 427, for the entry in column (3), the entry “Other clock or watch parts” shall

be substituted;

(cxiv) in S. No. 428, for the entry in column (3), the entry “Complete watch or clock

movements, unassembled or partly assembled (movement sets); incomplete watch or clock

movements, assembled; rough watch or clock movements” shall be substituted;

(cxv) after S. No. 428 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“428A

9111

Watch cases and parts thereof”;

OFFICIAL GAZETTE — GOVT. OF GOA

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(cxvi) in S. No. 429, for the entry in column (3), the entry “Clock cases and cases of a

similar type for other goods of this chapter, and parts thereof” shall be substituted;

(cxvii) after S. No. 429 and the entries relating thereto, the following serial numbers and

the entries shall be inserted, namely:—

“429A

9113

Watch straps, watch bands and watch bracelets, and parts thereof”;

429B

9201

Pianos, including automatic pianos; harpsi-chords and other keyboard

stringed instruments

429C

9202

Other string musical instruments (for example, guitars, violins, harps)

429D

9205

Wind musical instruments (for example, keyboard pipe organs,

accordions, clarinets, trumpets, bagpipes), other than fairground organs

and mechanical street organs

429E

9206 00 00

Percussion musical instruments (for example, drums, xylophones,

cymbols, castanets, maracas)

429F

9207

Musical instruments, the sound of which is produced, or must be

amplified, electrically (for example, organs, guitars, accordions)

429G

9208

Musical boxes, fairground organs, mechanical street organs, mechanical

singing birds, musical saws and other musical instruments not falling

within any other heading of this chapter; decoy calls of all kinds;

whistles, call horns and other mouth-blown sound signalling

instruments

429H

9209

Parts (for example, mechanisms for musical boxes) and accessories (for

example, cards, discs and rolls for mechanical instruments) of musical

instruments; metronomes, tuning forks and pitch pipes of all kinds”;

(cxvii) after S. No. 435 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“435A

9401 [other

than 9401

10 00]

Seats (other than those of heading 9402), whether or not convertible into

beds, and parts thereof [other than seats of a kind used for aircraft]”;

(cxix) in S. No. 437, for the entry in column (3), the entry “Other furniture [other than

furniture wholly made of bamboo, cane or rattan] and parts thereof” shall be substituted;

(cxx) in S. No. 438, for the entry in column (3), the entry “Mattress supports; articles of

bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions,

pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of

cellular rubber or plastics, whether or not covered [other than coir products (except coir

mattresses), products wholly made of quilted textile materials and cotton quilts]” shall be

substituted;

(cxxi) after S. No. 438 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“438A

9405

Lamps and lighting fittings including searchlights and spotlights and

parts thereof, not elsewhere specified or included; illuminated signs,

illuminated name-plates and the like, having a permanently fixed light

source, and parts thereof not elsewhere specified or included [other

than kerosene pressure lantern and parts thereof including gas mantles;

hurricane lanterns, kerosene lamp, petromax, glass chimney, and parts

thereof; LED lights or fixtures including LED lamps; LED (light emitting

diode) driver and MCPCB (Metal Core Printed Circuit Board)]”;

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1666

(cxxii) after S. No. 440 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“440A

9505

Festive, carnival or other entertainment articles, including conjuring

tricks and novelty jokes”;

(cxxiii) in S. No. 441, for the entry in column (3), the entry “Articles and equipment for

general physical exercise, gymnastics, athletics, swimming pools and padding pools [other

than sports goods]” shall be substituted;

(cxxiv) after S. No. 441 and the entries relating thereto, the following serial numbers and

the entries shall be inserted, namely:—

“441A

9508

Roundabouts,

swings,

shooting

galleries

and

other

fairground

amusements; [other than travelling circuses and travelling menageries]

441B

9602

Worked vegetable or mineral carving material and articles of these

materials moulded or carved articles of wax, of stearin, of natural gums

or natural resins or of modelling pastes, and other moulded or carved

articles, not elsewhere specified or included; worked, unhardened

gelatin (except gelatin of heading 3503) and articles of unhardened

gelatin”;

(cxxv) after S. No. 448 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“448A

9611

Date, sealing or numbering stamps, and the like (including devices for

printing or embossing labels), designed for operating in the hand; hand-

operated composing sticks and hand printing sets incorporating such

composing sticks”;

(cxxvi) in S. No. 449A, for the entry in column No. 3, the entry “Cigarette lighters and other

lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks”

shall be substituted;

(cxxvii) after S. No. 449A and the entries relating thereto, the following serial numbers and

the entries shall be inserted, namely:—

“449B

9617

Vacuum flasks and other vacuum vessels, complete with cases; parts

thereof other than glass inners

449C

9618

Tailors’ dummies and other lay figures; automata and other animated

displays, used for shop window dressing”;

(cxxviii) after S. No. 4520 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;

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(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;

(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;

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(F) in the explanation, in clause (ii), for sub-clause (b), the following shall be substituted,

namely:—

“(b) The phrase “registered brand name” means,-

(A) a brand registered as on the 15th May, 2017 or thereafter under the Trade Marks

Act, 1999 irrespective of whether or not the brand is subsequently de-registered;

(B) a brand registered as on the 15th May, 2017 or thereafter under the Copyright Act,

1957 (14 of 1957);

being in force in any other country.”;

2. This notification shall come into force with effect from the 15^th day of November, 2017.

By order and in the name of the Governor of Goa.

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 14^th November, 2017.

________

Notification

No. 38/1/2017-Fin(R&C)(42/2017-Rate)

In exercise of the powers conferred by sub-section (1) of section 11 of the Goa Goods and

Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of

the Council, hereby makes the following further amendments in the Government notification

No. 38/1/2017-Fin(R&C)(2/2017-Rate) dated the 30^th June, 2017, published in the Extraordinary

Official Gazette No. 3, Series I No. 13 dated the 30^th June, 2017, namely:-

In the said notification,—

(1) in the Schedule,

(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

0202,

0203,

0204,

0205,

0206,

0207,

0208,

0209,

0210

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]”;

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(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 shall be

substituted, namely:—

“21

0304,

0306,

0307,

0308

All goods, fresh or chilled

0303,

0304,

0305,

0306,

0307,

0308

All goods [other than fresh or chilled] and 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

0504

All goods, fresh or chilled

30B

0504

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]”;

(vi) after S. No. 43 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“43A

0710

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 voluntarily], subject to the conditions as in the

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;

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(viii) after S. No. 46 and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“46A

0714

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 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]

46B

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

Uranium Ore Concentrate”;

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(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);

in force in any other country.”.

2. This notification shall come into force with effect from the 15^th day of November, 2017.

By order and in the name of the Governor of Goa.

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 14^th November, 2017.

________

Notification

No. 38/1/2017-Fin(R&C)(43/2017-Rate)

In exercise of the powers conferred by sub-section (3) of section 9 of the Goa Goods and

Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of

the Council, hereby makes the following amendments in the Government notification

No. 38/1/2017-Fin(R&C)(4/2017-Rate), dated the 30^th June, 2017, published in the Extraordinary

Official Gazette No. 3, Series I No. 13 dated the 30^th 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.

5201

Raw cotton

Agriculturist

Any registered person”.

2. This notification shall come into force with effect from the 15^th day of November, 2017.

By order and in the name of the Governor of Goa.

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 14^th November, 2017.

_________

Notification

No. 38/1/2017-Fin(R&C)(44/2017-Rate)

In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section

54 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on

OFFICIAL GAZETTE — GOVT. OF GOA

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1672

the recommendations of the Council, hereby makes the following further amendments in the

Government notification No. 38/1/2017-Fin(R&C)(5/2017-Rate) dated the 30^th June, 2017,

published in the Extraordinary Official Gazette No. 3, Series I No. 13 dated the 30^th June, 2017,

namely:—

In the said notification, in the TABLE, for Sl. No. 6A and the entries relating thereto, the

following entries shall be substituted, namely:—

“6A

5608

Knotted netting of twine, cordage or rope; made up

fishing nets and other made up nets, of textile materials

5801

Corduroy fabrics

5806

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 15^th day of November, 2017.

By order and in the name of the Governor of Goa.

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 14^th November, 2017.

________

Notification

No. 38/1/2017-Fin(R&C)(45/2017-Rate)

In exercise of the powers conferred by sub-section (1) of section 11 of the Goa Goods and

Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the “said

Act”), the Government of Goa, 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 is 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—

Table

No.

Name of the

Institutions

Description of the goods

Conditions

(1)

(2)

(3)

(4)

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

(a)

Scientific

and

technical

instruments, apparatus, equipment

(including computers);

(b) Accessories, parts, consumables

and

live

animals

(experimental

purpose);

Disc-Read Only Memory (CD-ROM),

recorded magnetic tapes, microfilms,

microfiches;

(d) Prototypes, the aggregate value

prototypes

received

institution does

not exceed fifty

thousand rupees in financial year.

(i) The goods are supplied to or

for–

(a) a public funded research

institution under the administra-

tive 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

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(1)

(2)

(3)

(4)

Engineering

College

Deputy Secretary in the Union

Territory

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

the

Government of India or the Deputy

Secretary to the State Government

or the Deputy Secretary in the

Union

territory

concerned

department to 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.

Research

institution,

other than a

hospital

(a)

Scientific

and

technical

instruments, apparatus, equipment

(including computers);

(b) Accessories, parts, consumables

and

live

animals

(experimental

purpose);

Disc-Read Only Memory (CD-ROM),

recorded magnetic tapes, microfilms,

microfiches;

(d) Prototypes, the aggregate value

prototypes

received

institution does

not exceed fifty

thousand rupees in a financial year

(1) The institution is registered with

the Government of India in the

Department

Scientific

and

Research, which-

(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;

(ii) in the case of supply of live

animals

for

experimental

purposes, the institution produces,

at the time of supply, a certificate

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(1)

(2)

(3)

(4)

to the supplier from the Head of

the

Institution

that

the

live

animals are required for research

purposes

and

enclose

objection certificate issued by the

Committee for the purpose of

Control

and

Supervision

Experiments on 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.

Departments

and

laboratories of

the Central

Government

and State

Governments,

other than a

hospital

(a)

Scientific

and

technical

instruments, apparatus, equipment

(including computers);

(b) Accessories, parts, consumables

and

live

animals

(experimental

purpose);

Disc-Read Only Memory (CD-ROM),

recorded magnetic tapes, microfilms,

microfiches;

(d) Prototypes, the aggregate value

prototypes

received

institution does

not exceed fifty

thousand rupees in a financial year.

(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;

(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 of Experiments on

Animals.

Regional

Cancer Centre

(Cancer

Institute)

(a)

Scientific

and

technical

instruments, apparatus, equipment

(including computers);

(b) Accessories, parts, consumables

and

live

animals

(experimental

purpose);

Disc-Read Only Memory (CD-ROM),

recorded magnetic tapes, microfilms,

microfiches.

(i) The goods are supplied to the

Regional Cancer Centre registered

with the Government of India, in the

Department

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) 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 case of supply of live

animals for experimental purposes,

the institution produces, at the time

of supply, a certificate to the supplier

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(1)

(2)

(3)

(4)

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.

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—

(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;

(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 15^th day of November, 2017.

By order and in the name of the Governor of Goa.

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 14^th November, 2017.

_________

Notification

No. 38/1/2017-Fin(R&C)(46/2017-Rate)

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 Goa Goods and Services

Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, 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 Government notification No. 38/1/2017 Fin(R&C) (11/

/2017-Rate) dated the 30^th June, 2017, published in the Extraordinary Official Gazette No. 3,

Series I No. 13 dated the 30^th June, 2017, namely:—

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 32

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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

Central 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) 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 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.

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 any

discount offered on the published charges for such unit.

2.5

Provided

that

credit

input

tax

charged

goods and services used

in supplying the service

has not been taken

[Please refer to

Explanation No. (iv)].”;

(b) for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5),

the following shall be substituted, namely:—

(3)

(4)

(5)

“(iii) 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 any drink, where

such supply or service is for cash, deferred payment or

other valuable consideration, provided 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, 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 rent for stay) like furniture, air conditioner, refrigerators

or any other amenities, but without excluding any

discount offered on the published charges for such unit.

-”;

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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 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

central 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.”;

(i) 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 No. 32/2017 -Central Tax, dated the 15th September, 2017

published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide

number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.’.

2. This notification shall come into force with effect from 15^th of November, 2017.

By order and in the name of the Governor of Goa.

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 14^th November, 2017.

_________

Notification

No. 38/1/2017-Fin(R&C)(47/2017-Rate)

In exercise of the powers conferred by sub-section (1) of section 11 of the Goa Goods and

Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, 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 Government notification No. 38/1/2017-Fin(R&C)(12/

/2017-Rate) dated the 30^th June, 2017, published in the Extraordinary Official Gazette No. 3,

Series I No. 13 dated the 30^th 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:—

“Service provided by Fair Price Shops to Central Government, 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.”;

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(b) the serial number 11B and the entries relating thereto, shall be omitted;

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 15^th day of November, 2017.

By order and in the name of the Governor of Goa.

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 14^th November, 2017.

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