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 29,th June, 2017. published in the Gazette of Puducherry, Extraordinary, Part-I, No.95, dated 29th 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: -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]" ;
(ii) for S. No. 2 and the entries relating thereto, the following shall be substituted, namely:-
(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, -
(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,-
(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,-
(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,-
(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:-
(xiii) for S. No. 78 and the entries relating thereto, the following shall be substituted, namely:-
(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:-
(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:-
(xx) for S. No. 189 and the entries relating thereto, the following shall be substituted, namely:-
(xxi) after S. No. 197 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
(xxii) after S. No. 218A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
(xxiii) after S. No. 219A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
(xxiv) for S. No. 224 and the entries relating thereto, the following serial number and entries shall be substituted, namely:-
(xxv) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
(xxvi) after S. No. 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
(xxvii) after S. No. 230 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
(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:-
(xxx) for S. No. 259A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely:-
(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:-
(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:-
(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:-
(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:-
(ix) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
(x) for S. No. 70 and the entries relating thereto, the following shall be substituted, namely:-
(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:-
(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:-
(xviii) after S. No. 171A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
(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:-
(xxiv) after S. No. 207 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
(xxv) for S. No. 215 and the entries relating thereto, the following shall be substituted, namely:-
(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:-
(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: -
(C) in Schedule III-9%,-
(i) S. No. 1, and the entries relating thereto, shall be omitted;
(ii) S. No. 10, and the entries relating thereto, shall be omitted;
(iii) in S. No. 12, for the entry in column (3), the entry "Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets and gajak]" ,shall be substituted;
(iv) after S. No. 12 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
(v) in S. No. 13, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(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:-
(viii) after S. No. 16 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(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: -
(xii) after S. No. 26 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
(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: -
(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: -
(xxi) in S. No. 58, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(xxii) in S. No. 59, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(xxiii) in S. No. 60, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(xxiv) after S. No. 60 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
(xxv) in S. No. 61, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(xxvi) after S. No. 61 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(xxvii) after S. No. 62 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:
(xxviii) after S. No. 71 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(xxix) after S. No. 72 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(xxx) after S. No. 73 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:
(xxxi) after S. No. 89 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(xxxii) after S. No. 90 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
(xxxiii) after S. No. 94 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
(xxxiv) after S. No. 104 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(xxxv) after S. No. 107 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(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: -
(xxxviii)in S. No. 123A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(xxxix) after S. No. 123A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
(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: -
(xlii) S. No. 125, 126, 127, 128, 129 and 130 and the entries relating thereto shall be omitted;
(xliii)after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(xliv) in S. No. 133, for the entry in column (3), the entry "Artificial fur and articles thereof' shall be substituted;
(xlv) after S. No. 137 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
(xlvi) after S. No. 150 and the entries relating thereto, the following serial number and the entry shall be inserted, namely: -
(xlvii) after S. No. 153 and the entries relating thereto, the following serial number and the entry shall be inserted, namely: -
(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:-
(l) after S. No. 177A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
(li) after S. No. 180 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
(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: -
(liv) after S. No. 184 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
(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: -
(lvii) after S. No. 189 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
(lviii) after S. No. 190 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(lix) after S. No. 191 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(lx) after S. No. 192 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(lxi) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(lxii) in S. No. 235, for the entry in column (3), the entry "Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]" shall be substituted;
(lxiii) after S. No. 235 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(lxiv) after S. No. 236 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(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: -
(lxviii) in S. No. 253, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(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:-
(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: -
(lxxiii) after S. No. 301 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(lxxiv) after S. No. 302 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(lxxv) in S. No. 303A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(lxxvi) after S. No. 303A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
(lxxvii) after S. No. 307 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(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: -
(lxxx) in S. No. 320, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(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: -
(lxxxiv) in S. No. 335, for the entry in column (3), the entry "Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof' shall be substituted;
(lxxxv) in S. No. 361, for the entry in column (3), the entry "Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin sorting machines, coin counting or wrapping machines, pencil sharpening machines, perforating or stapling machines) [other than Braille typewriters, electric or non-electric]' shall be substituted;
(lxxxvi) after S. No. 364 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(lxxxvii) after S. No. 365 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(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: -
(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: -
(xciii) in S. No. 379, for the entry in column (3), the entry "Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks]" shall be substituted;
(xciv) in S. No. 380, for the entry in column (3), the entry "Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier set" shall be substituted;
(xcv) after S. No. 380 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(xcvi) after S. No. 381 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(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: -
(xcix) after S. No. 384 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
(c) after S. No. 388 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
(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: -
(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: -
(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: -
(cx) after S. No. 423 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
(cxi) after S. No. 424 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(cxii) after S. No. 425 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
(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: -
(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: -
(cxviii) after S. No. 435 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
(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: -
(cxxii) after S. No. 440 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:
(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 number and the entries shall be inserted, namely:
(cxxv) after S. No. 448 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(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 number and the entries shall be inserted, namely: -
(cxxviii) after S. No. 452O and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
(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;
(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;
(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)