M. P. MADHYA KSHETRA VIDYUT VITARAN COMPANY LIMIT BD(Owned by Government of M. P.)

NishthaParisar, Bijalee Nagar, Govindpura, Bhopal - 462023

8 0755-2602033-34 & 35; Fax: 2589821Website: www.mpcz.co.inCIN No. - U40109MP2002SGC015119

No. M D/MK/CFO/TAX/GST I 2AAL Dated: zLlil lZ,t+

GST Circular- 11

In continuation of the circular issued vide GST circular-4 no. 1208 dated 29.06.11 and in view c fgovernment notification no. 4112017-Central Tax (rate) dated l4th Nov 2017 it is to state that:

The Government of India vide Notification no. 4ll20l7 Date l4'h Nov 2017 has amended GST ratet ,

In compliance of the said notification list of change in rates is enclosed here with as Annexure -lGoods apart from Annexure -1 shall continue to be governed by GST circular-4 no. 1208 date,L

29.06.17. All goods on which GST Rates has been changed as per Annexure -1 will be applicable ot

the bills raised after l5'r' Nov 2017.

Point of taxation on advance payment in case of supply of goods is discontinued vide notification no

6612017 Central tax dated. 15'hNov 2017. Hence the point of taxation for supply of goods shall be ar

per point F-2-a of company's GST circular- 4 no. 1208 dt.29.06.17.

For notice and Compliance by all concerned.

ief Financial OfficerMPMKVVCo.Ltd., Bhopal

No. MD/MIVDir(F)/Tax/ Dated:

Copy To:-l. The Director (CommerciallTechnical/............), O/o MD. MPMKVVCL.Bhopal.

2. The Additional Director (Finance), O/o MD, MPMKVVCL, Bhopal.

3. The Director (PDTC), MPMKVVCL,Bhopal.4. The Chief General Manager (HR&A)/(W&P)/(Proc)/(UP&ITXRPy(PLM & QCMM), O/o MD,

MPMKVVCL,Bhopal.The chief General Manager, (BR)/(GR) MPMKVVCL, Bhopal/Gwalior.

The General Manager (O&M)/(City Circle)/AUCGM(BR/GR), MPMKVVCL, Bhopali Sehore/ Vidisha/

Rajgarhi Hoshangabad/ Betul/ Gwalior/ Guna/ Shivpuri/ Morena/ Bhind.

7. The Dy. General Manager (Revenue)/(Exp. Mgt.)/(B&A), O/o MD, MPMKVVCL,Bhopal"

8. The Regional Accounts Officer/ Accounts Manager, (Exp. Mgt.y (O&M)/(City Circle)/HOAU/ AU

CGM(BR)i(GR),MPMKVVCL,BhopaI/ Sehore/ Vidisha/ Rajgarh/ Hoshangabad/Betul/ Gwalior/ Guna/

Shivpuri/ Morena/ Bhind.

9. Web master IT Cell (For uploading on website).

l

or.""nfurrAx)M PM K\rVCo.Ltd., Bhopal

5.

6.

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a

Annexl lre- I

A. E HAS BEEN REDUCED FROM 28,h TA18%

S. No. Chapter/Heading/

Sub-heading/

Tariff item

Description

cherving gum /bubble gum and r,vhite chocolate, not containir g

117041000,170490901 _9ocoa butter, fat and oil _Cocoa powder, not containine added sugar or sweetenins rnatt :r

Chocolates and other food tlons contalnlng cocoalvlalt extract; food preparations of flour, groats. rneal. starch or r

extract, not containing cocoa or containing less than 40oh by rv:cocoa calculated on a totally defaned basis. not elservhere spec 1

included; food preparations of goods of heading 0401 to 0404. :

containing cocoa or containing less than 5% by rveight ofcalculated on a totally defatted basis not elsewhere specified or r

[other than preparations for infants or young children, put up fc'sale and rnixes and doughs for the preparation of bakers' wares ;

headinc 19051

t704

2. 180.1

3. r 8054. r 806

r90l e0

[other thanl90l 10,

re0t 20 001

6. 1905 32 wafJles and rvalbrs coatcd rvith chocolatc or containinc chocolr7. 21Al I l,

2l0l n a0Extracts, essences and concentrates of coffee, and preparati'.rns '

basis of these extracts, essences or concentrates or rvith a besis o8. 2106 Food preparations not elsewhere specitled or included i,e. t

concentrates and textured protein substances, Sugar-slrupS cont;added flavouring or colouring mafter, not elservhere specifirincluded; lactose syrup; glucose syrup and malto dertrine s

Compound preparations for making non-alcoholic beverages,flavouring material, Churna for pan I other than pan masala].

9. 2202 90 90 Other non-alcoholic bevera10. 2st5 1220,

2515 t290Marble and travertine, other than blocks

ll 2st6 12 00 Granite, other than blockst2. 27 l0 Av

II

13. 3213 Artists'. students' or signboard painters' colours. modifying l

arlusement colours and the like, in tablets, tubes, jars" bottles. parin sirnilar fonns or packings

t4. 3303 Perfumes and toilet rvaters

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II

g cocoa I

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rrimalt i

,:ight o1' I

: fled or i

,'ro, j

i cocoa r

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ncluded I

: - retail i

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c

vith a'coffecc()r rec

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roteirr I.lnlng i

dor'rup,Food

!e

15. 3304 Beauty or make-up preparations and preparations for the care of rh(other than medicaments), including sunscreen or sun t?ln prepa atmanicure or pedicure preparations [other than kajal. Kunrkurn, lrirSindur, Altal

r6. 3305 rations for use on the hair fother rhan Hair oil17. 3306 [other

than 3306l0 10,3306l0 201

Preparations for oral or dental hygiene, including and porvders: 'atused to clean between the teeth (dental floss), in individua rpackages [other than dentifrices in pow'der or paste fiom (toorh I o'or toothpaste)J _Pre-shave, shaving or after-shave preparations. personal deodora rtbath preparations. depilatories and other perfumery, cosmetic or opreparations, not elselvhere specitied or included; prepared I )(deodorisers, rvhether or not perfumed or having disinfectant pro[ 3r

[other than odoriferous preparations rvhich operate b_v burnir g

agarbattis, lobhan. dhoop batti, dhoop, sambhranil

18. 3307

19. 3401 30 Organic surfacc-octiv'c products and preparations fur rvashing tlrc s

in the form of liquid or cream and put up for retail sale, rvhether r rcontaining soap; paper, rvadding, felt and nonlvovens. impregnati d

coated or covered with soap or detergent20. 3402 organic surfbce-active agents (other than soap): surlace-activ,

preparations, washing preparations (including auxiliar_v r.vashir g

preparations) and cleaning preparations. rvhether or not containing s

other than those of headins 34012l 3403 Lubricating preparations (including cutting-oil preparations. bolt r r

release preparations, anti-rust or anti-corrosion preparations and n c

release preparations, based on lubricants) and preparations of a kir r

used for the oil or grease treatment of textile materials. leather. fur;or other materials, but excluding preparations containirrg, as t t

constituents, 70o/o or more by rveight of petroleunr oils or of :

obtained from bituminous minerals22. 3405 Polishes and creams, for foofwear, furniture, floors, coachrvork, gla

ntetal, scouring pastes and powders and similar preparations (rvhetor not in the form of paper, wadding, felt, nonwovens, cellular plasor cellular rubber, impregnated, coated or covered rvith suchpreparations), exclr.rding waxes of headin e 3404

23. 36A2 Prepared explosives, other than propellarrt powders; such as Industrexplosives

1AL"t. 3604 Fireworks, signalling flare,s, rain rockets. fog signals and otherpyrotechnic articles

25. 3606 Ferro-cerium and other pyrophoric alloys in all forms; arliclescombustible materials as specified in Note 2 to this Chapter; such a:

liquid or liquefied-gas fuels in containers of a kind used fbr filline c

refilling cigarette or similar lighters26. 381 I Anti-knock preparations, oxidation inhibitors, gurr i nh ibitors. visco

improvers, anti-corrosive preparations and other prepared additives.mineral oils (including gasoline) or for other liquids used f'crr the sarpurposes as mineral oils

27. 381 3 Preparations and charges for fire-extinguishers, charged fireextingui shine srenades

th. tkr, I.tatlons: i

tindi. i

-l,arn ., I

retar I iowoer i

1ts. Ioilet I

)r) llt:fties

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irnor Io. l

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organic composite solvents and thinners, not elsrnuher. tpl.cifuincluded; prepared paint or varnish removersHydraulic brake fluids and other p'"pu'.d|,quid'f-transmission, not containing or containing ress than 70%

(including traces, leads. kneedog coats and the like). of anl

hydribv wei

dor

r.,1 i.ght of

troleum oils or oils obtained from bituminous mineralsAnti-freezin tions and de-icing flrridsFloor coverings of plastics, rvhether or nffifory of tiles; wall or ceiling coverings of plasticsBaths, shor,ver baths, sinks, wash uasins, uictets, tuuaurr,"* p"ans, s. ,tr rlJcovers, flushing cisterns and similar sanitary ware of plasticsother articles of plastics and articles of other rutJriats of tr.aor.rrto 3914 [other than bangles of plastic, pvc Belt conveyor, plasibeads, plastic tarpaulins. medical grade sterile rJisposable glovcs.rarn coats

Hard rubber (for example ebonite) in all fornrs. other than rvaste a rdscrap; articles of hard rubberSaddlery and harness for any animalmuzzles, saddle cloths, saddle bags,materialTrunks,suit-cases,vanity-caSes,executiuffit|satchels, spectacle cases, binocular cases, camera cases. rnusic alinstruntent cases, gun cases, holsters and sinrilar containers; travel ing-bags, insulated food or beverages bags, toilet bags, rucksacks. hand rag:shopping bags, wallets, purses, map-cases. cigarerte-cases, tobz ccopouches, tool bags, sports bags, bottle-cases, jeweltery boxes, pou,,ler-boxes, cutlery cases and similar containers, of leather, of sheeting r fplas{ics, of textile materials, of vulcanised fibre or of paperboard, c -

r'vholly or mainly covered with such rnaterials or wirh paper [other har,school satchels and bags other than of leather or composition leathe -,

toilet cases, hand bags and shopping bags, of ar-tificial plastic mater al.of cotton, or ofjute, vanity bags, handbags of other rnaterials exclurr inrvicker rvork or basket workArticles of apparel and clothing accessories,Ieather

ffi.'o,lOther articles of leather or of corn sition leatherArticles of gut (other than silk-worm gut), of goldbear€l,s skin, ofbladders or of tendonsArticles of a l. clothin accessories and other articles of furskinAfticles of artificial furParlicle board, Oriented Strandexample, rvafer board) of woodnot agglomerated with resins or

Board (OSB) and similar board (fbror other ligneous materials. r.vhetherother organic bindins substances, otl

3926 [otherthan 392640 11.3926

4016 [otherthan 401 6

than specified boards

Fibre board of rvood or other ligneous materials, rvhether orwith resins or other ic substances, other than specifiedPlywood. veneered ls and similar laminated woodDensified wood, in blocks, plates, sffips, or profile sha

or specified, Parts of domestic decorative articles used as tabl.rv, t'€ ortr-i

kitchenu,areWall r and similar wall coverinss: wirtdorv trans r.*i.r of p,,lr.tlArtillcial flor,vers, foliage and fi'uit and pans tlreleof; ar ticles n)ac c ul- |

I

artificial flow'ers. foliase or tiuitWool or other animal hair or other textile materials, prepared formaking wigs or the like

elsewhere specified or includedSetts, curbstones and flagstones, of natural stone (except slate)All goods of marble and granite [other than Statues, statuett( s,

Worked slate and anicles of slate or of asslomerated slateArticles of asphalt or of similar material (for exarnple. petrol :urn

,

Ibiturnen or coal tar pitch) _ r,flstraw or of shavings, chips. particles, savvdust or other tvaste, of rv,'od.

I

agglomerated with cement, plaster or other ln ineral bincJers i

Articles of plaster or of compositi rd.' I

agglomerated with cement, plaster or other ln ineral binders

sheets, panels, tiles and simiiar articles, not ornarnentecl _]--ireinforced; such as Tiles, flagstones, bricks and similar.article ,

i

Building blocks and bricks, Cement bricks, Pretbbricated structural i

contponents for Building or civil engineering, Prefabricated structu al i

cornponents for buildine or civil engineerins IraQ-_l

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

basis of asbestos and magnesium carbonate; articles of such nrixturt s or

of asbestos (for example, thread, woven fabric, clothing. headgear,footwear. gaskets), whether or not reinforced, other than goods ofheadine 681 I or 6813

Friction material and articles thereof (for example. sheets, rolls. stri;seglnents, discs, washers, pads), not mounted, fbr brakes, tbr clutchror the like, u'ith a basis of asbestos, of otlrer mineral substarrces or oceilulose. rvhether or not combined with textiles or othcr materials

-1Worked rnica and articles of mica. including agglomerated orreconstituted mica. rvhether or not on a suppor-t of paper. paperboard rrr

i

other materials

Wigs. firlsc bcards. eyebrows andhurnan or animal hair or of textile

Articles of stone or of otherarticles of carbon fibres and

eyelashes. su,itclies and the likr. of i

materials: articles of'hunran ha : not i

*r*t.l srbrt^r*t (r*lrdir fu ilarticles of peat), not elservhere specified t,r

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included [other than fly ash bricks, fly ash btoit s ana r5, ^n

ur grvith 90% or rnore fly ash contentl

66. 690 I Blocks, tiles and other ceramic go bexample, kieselguhr. tripolite or diatomite) or cf similar siliceor s

67. 6904 Ceramic flooring blocks. supooft or filler tiles and the like68. 6905 chimney-pots, cowls. chimney liners, architecturit oitlunr.,rtt u ro

ceramic construclional goods

69. 6906 Ceramic pipes, conduits, .guttering and pipe finings _ceramic flags and paving, hearth or wall tiles; ceramic mosaic c i6and the like, rvhether or not on a backing; finishing ceramicsCeA ;troughs, tubs and similar receptacles of a krnd used rn agriculturrCeramic sinks, *ai *closet pans, flushing cisterns, urinals and similar sanitary fixtureOth.r..ru,tri. itt -cti ;an absorbent. reflecting or non-reflecting layer. br-rt not othe ulvorked

_Drawn glass and blown glass, in sheets. l,vhether or not lraving anabsorbent, reflecting or non-reflecting laver. but not otherwise 'uvc rl

70. 6907

71 6909

72, 6910

73. 69t471. 7003

75. 7044

16. 7005 Float glass and surface ground or polished glais, in sf,eers, r"heth;not having an absorbent, reflecting or non-reflecting layer, but noothenuvise rvorked

77. 7006 00 00 Glass of heading 7003, 7a04 or 7005, bent, eclge-rvoik;d, e',grarr Idrilled, enamelled or otherwise rvorked, but not l'ramecJ or lrned vr ir

other materials78. 7007 Safety glass, consisting of touehened (temnered) or larnir-rated slar79. 7008 Multiple-r.valled insulatine units of elass80. 7009 Glass mirrors, whether or not framed. includins I..ar-i,i.ru rnirrors8l 701 1 Glass envelopes (including bulbs and tubes), open. and glass parrs

thereof without fiftings, for electric lamps. cathode-rav tubes or rh€82. 70t1 Signalling glassware and optical elements of glass (othei than thos ,

heading 7015), not opticallv worked83. 7016 Paving blocks. slabs, bricks, squares, tiles and o,her atticles of!'rs

or moulded glass, whether or not rvired, of a kind used fbr buildingcottstruction purposes; glass cubes and othcr glass snrallwares. u,heor not on a backing, for mosaics or similar decorative purposes: lcalights and the like; multi-cellular or foam glass in blocks, panels. plshclls or similar forms

84. 7020 other articles of glass [other than Globes for lamps and lanternsjcfor kerosene rvick lamps, Glass chimnevs tbr larnps and lanternsl

85. 7321 Stoves [other than kerosene stove and LPG stovesl. rangc-s. gratercookers (including those with subsidiary boilers for cenrral heating.l.barbecues, braziers, gas-rings, plate warrners and similar non-electridornestic appliances, and parts thereof, of iron or steel

86. 7322 Radiators for central heating, not electrically heated, and parts thererof iron or steel; air heaters and hot air distributors (including disrriburrvhich can also distribute fresh or conditioned air). not electricallyheated, incorporating a motor-driven fan or blower. and parts thereolof iron or steel

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I_lrbes

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93.

8-t t1

84 t9

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8427

Sanitarvrrvare and thereof of iron and steel

All goods other than utensils i.e. sanitary wa,-e and parts thereof ofco

88. III

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:sl!

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and parts thereof under 7tnot including metal castinl

94.

Other lifting. hancjling. loading or unloadinilli fis. escalators. con\,e\ors. telef-erics)

76t0 l0 00

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Other articles of copper Iincluding chainl0 and other articles under 7419 991 butunder 7419 9l 00

Doors, windows and their frames and thresholds for doorsAll s other than utensils i.e. sanitarv ware and parts thereofRazors and razor blades {includins razar blade blanks in strir,sOther articles of cutlery (for example, hair clippers. butch.rs' or kitrcleavers, choppers and rnincing knives,): nranicure or pedicure sets

instruments (including nail files) [other than paper knives. pr:n

shameners and blades thereoBase metal mountings, fittings and similar ai'ticles suitable for furnitdoors, staircases, windorvs, blinds, coachrvork. sadClerl'. trunks, che

caskets or the like; base metal hat-racks. hat-pegs. bnrckets iind sirni arfixtures: castors rvith mountings of base metal: autollratic door close 's

of base metalArmoured or reinforced safes. sirong-boxes aircl doors antJ saf'e depc;it ,

lockers for strong-rooms, cash ordeed boxes and tlie !ike. of base rn :trrli

Filing cabiners, card-inder cabinets. paper travS, pilpcr re-st:;. pelr Ira: s.

of fice-stainp strnds ancJ silnilar ofJire rrr clcsf: r-rluipntcrri. cil'i'rit:,c ir. t.,r

other than otfice furniture ol-headinc 940iS ign-platcs, name-plates, address-plates and sinr i lar plalcs. n unr bi:rs.lcttcrs and other svmbols. of base rrretal. cxclirdins thosc trf'heuding9405

Concrete purnps [81] 3 40 00], other rotary positive displat:erncnt pLur p.

[8413 60], [otherthan hand purnps talli.ng undertariij itcrl 8.]l--r ll lf)l i

Air or vacLlunr pLulps, air or olher gas conrpi'e.ssors anti iirr:. r.'g;,1iil:li i.or rcc)'cling hoods incurpcrrating a lalt. ii'lt:tile r irr nor llr.i,'rt ri iiir lti,: iSlcirage \\'ater herters. non-electric [8419 1

ql (otirer thuri :lllrr ri rrtcrllcatcr lnd sysicrn). PressLrrc vessels. reactors. ctllunin\ rrr i.()\i. i-'r': ,,,r.

chenrie-al storaac tanlrs IE119 89 lt)]. Class lirrcd ccluilrirrclt l5 i.tr ri()

201. .\uio clarle s otlrer than tor .,r.,iirrs r',r' ile riiirii: ii'r,.1

:pcr:ill,--ri oi- in,.:lirtlcd l8.l lt; 5t} 1ir]- i-'.r, li;tt 1,.,',\:ji' , .ritrt . . ., r. .

fbr dircct cooling (\\'itiroul a scparating riaill bt rrrci.!ir) \,,i i;e uurrr.rt.-\vatcr [8119 89 40]. Plant groi.rth charnbcrs and r,.r'.rrtt: rind ii:stir: rLIiiLr

clranrbers and roorns having Lemperalurc. humiciit*-' or light ctintrol

[84 I 9 89 60J. Apparatus tbr rapid heating of senr i- condLritor dcv ices.apparatus for chcmical or physical vapour deposition of.r scnricontJtrctrrvafbrs. apparatus fbr chemical vapour cieposition t''n LCi) .substrarirrs

coLrntinq or checkinq machines: rr'cishinq machine \\eiqlrts,..t'all kirri-i

Fire ertinsuishersFork-lilt tr'.rcks: other rvorks trucks tltted \\equrDnr3nt

't-tran ta''., i

Self-propeileii LrulkJozem, in "rr I

ntechanicai shovels, excavators, shovel loacJers, tamping machine; and Iroad rollers I

Other moving, grading * 1compacting, extracting or boring machinery, for earth, mTnerals'o, ir.r, !pile-drivers and pile-extractol$ snow-ploughs and snow-blowers I

Printers u,hich perform t tfigor facsimile transmissiorr, capable of connecting to an automatic d rtaprocessing rnachine or to a netu,ork printers; cc,pying flrachin,:5.

I

frcsimile rnachines; ink cartridges with or without print hea6 asser rbll iand ink splay nozzle i

"_Jmachines, addressing rnach i nes, a Litorn atic-banknote cJ ispenscrs, co psorting machines, coin counting or wrapping nrachines iother rhanBraille f1'peu'rilers. eiectric or non-electric, Pcrfbraririg or srapl ng

irlachincs (stapl_ ]Autotttaticgtrclcls.vendingrrrachineslfo'ffi,i1r-vLrLrrrE ilrdluillilss (ror exalltple. postage stat]] )s.cigarette, fbod cr beverage rnachines). including nlon.ri chansi rsrnachines

Vlachinery tbr preparing oi making up tot.)acco. n0t specificd ( rincluded elsew,here in this cha ter

Crank shafts for selving ti6.tti*;-f,eorlng fr..,r.rringr i*.,L**,i*, b,llor roller bearings. bearing housings, not iicorporiiiing ball 9r rgllJr-

Pessenqer bttarding bridges o4,, hr"J l,s.,J in airporis f 8a7i) 7l 00 j a rJother [8429 79 00]

bearing; gears and gearing, other than toothed *.heeli chain spiocke sand other translnis.sion elements presented separatelv. ball or roller

Trtrnsfbrnrei':; lirtjristrill lllccir,,nies: l: jccti.iell lr.rinsiir1.111L,1.: \tirrit

Portable electric lamps ctesencrg)' (for exanrple, dry' batterries. ac..cumulator.s. In.gnet0s). othcr tharlighting cclLriy"'11rc:t cf hcacliiilr il-< t.l

2-5 Pads f 8_s t Z 69 40-\r;':rrl,':' ii.l'1 i -' r:Lr'ir: \''''"'i'' ' i "- , ' . -- ;- \

8484

I 14. 85 0.1

85r7

artd sirrrillrr.ioints. dissirnilar in cornpcisirion. prrr LrJr iri p..,,,il-r.r.envelitpes or sirlit!,r_.Iggs.l,,.;harr icai seaIsStatic con\/erte i's (ibr e.iarnp iffin - - -

r19. | 8518

Transmission appararus fbr radio-broadcastingnot incorporating reception apparatus or sound

or television, whet ler orrecording or reprod rcing

apparatus; television cameras.Radar apparatus, radio navigatiorral aid apparatus and radio remotrcontrolReception apparatusin the same housing,a clock

for radio-broadcasting, whether or not combiried.rvith sound recording or reproducing apparatr s or

Parts suitable for use solely or principally rvith the apparatus8525 to 8528

i

of heac ins' I

_jElectrical signalling, safety or traffic contrr:l equiprnent fbr railrvay s.

i

tramrvavs. roads, inland ,,vatenvays, parking facilities. port installat on. i

or airfields (other than those of headin,e 8608)Efectric sound or visual signailrng:pp eillindicator panels, burglar or fire alarms), other than those i-rl'headinl85 l2 or 8530Electrical apparatus fbr s*,itching or protecting electrical circuits. omaking connections to or in electrical circuits (for exarrrple. switchr s.

relavs. fuses. sLtrge suppressors, plugs. sockets. larnp-holdcrs. and c lrcr

connectors. junction boxcs), tbr a volrage not exceeding 1.000 v'olts :

connectors tbr optical fibres ofrrical flbres. bundles or cab)es

Sealed beant lamp units and ultra-violet or infia-red larnps: iirc larnp; ,

lother than Electric fllaqs.Irt or discha.rge larnps and [-ED larlps] __ .

Instrlated (including enanrelled or irnocjisecl) w'irc. cablc lnd rrtlr:r'

I 30.

8544ilisulated clcctric ctrttdLrctor:i. r', hcthcr rjr ltot flttccl \\ iilr cc)lltL'ci()t-sother than Winding Wires: Cotxial cablcs: Optical Fihcrl

Brtishes [8515 20 00] arrd gooCs irrrcler 8-i45 (inclutliris ur-c

and batterl,carbon)| 1aI JJ. 854 7

dtrring rtrt-lLrlding solely, for tlie purpo)u.s of- a:scnrblr. otircr tlrlrinsulators cl'headine 8546: elcctrical corrduit tubins and ioints tlre reli'iof base rnetal lined rvith insulatins rnaterialCogeles includins Rogsles tbr corrective vision.tJinoculars. rnonoculars, other optical telescopes. and rnr.runtingstherefor. otlicr ltstronontical in.strLnlcntc lncl nrrrtrnfirrc the r'.:ii,i. irrrt n

l 36. 9006 Phototraphic (other than cinematc''graphic) carreras: photor:raphicllashlight apparatus and flashbulbs other than clischrrrge larnlrs rr1

headins 85399007 Cinernatographic carncras anil proiectors. r,. he Ihcr or

soL;nd recording or reproducinc ilpparatLislrrtage projectors. other than c i nerrr atograph ic : phctoera ph ic ( othr-rt38. 9008cinenratographic) enlargcrs and rcduccrs

I 39.

I 48,

9l 02

Apprratus -."d; ,ph,.-rlIaboratories, not specified or included elsewhere in this Chap:er; i

negatosc ton screensCompound optical microscopes, including tlrose for photonricrogr rphl

I.r.l'r ---

i

Icinephotomicrography or microprojection _rMi other than optical microscoDes: diffiaction a tus I

'tr* ILiquid crystal devices not constituting articles provided for m rre i

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

optical appliances and instruments, not specified cr included elsew''rerr.' I

in thisDirection finding compasses; other navigational instruments anj i

appliances

Surveying (including photogrammetrical surveying), h-r,clroeraphoceanographic, hydrological. rneteorological or geophysicalinstruments a.nd applianccs, excluding cctmpasses; rangefindersElectric or electronic balances of'a sensitivity of 5 cq or better. rvitl'w,ithout r,veiqhts

Appiiratus based on the use of X-ravs or of alpira. beta or gantnla I

radiations. lbr \ including radiographl, or radiotlrerap)' apparatu.s. X rut',

tubes and other X-ray generators, high tension qenerators. cont'ol ;

paneIs and desks. screens, exarninations or treatlt'lent taLrles. e hairs a rri !

the likcInstrunrents. apparatuspurposes (for example,LISES

Wrist-u,atches. pocket-rvatches and other r,n'atches.

u,atches. r.r,ith case of precious nretal or of rnetal cladnrctal\\'rist-ii'atches. pocket-rvatclres and otlrer rvlitclrcs^ ine lrr.jirr'l :tr-)frvatches. other tlran those of'heaciins 9 I il I

Instrurnent panel clocks and ciocks of a sirnilar tvpe f(,r ve hiclcsaircrafi. spacecrafi or vessels

and nrodels, desigrred ftir dcrlonstrationairr education or exhibitions). unsuitable lbr o h. r

-_1 IinclLrding stolw'ith prccioLrs

'l-irne ol day rccording appafatLls zrncl aprltaritiusor othcrvo ise indicatins intervais L,f'ririrc. r.i itii r

liir ntclrsurjtiu. rcc( )r'ri i r

it:,.:k i\l 1,', iri! lr il;r"\ .ll'li',

I _s5. 9l t1

920 I

trl- r.r tilr :;r nctrrurnirrrs ntotL)r (li)f r-'i ilrilnlc. tilrc-l-irtre

switclrcs w'itlr ciock ur ivatcii rrrclvuilrcni L)r'ri iiir .s\ ir'-rirr-rirr.,.,rrlotorWatch movements, complete and assembled(iomplete rvatch nrovements, unassembled or partl)' asserriblcd(moventent sets). incomplete rvatch nrovernents. assernLrlcd: rou.slrvatch movements\\/atch ciises rrncl nilrts thercof

Watch straps. rvatch bands and watch bracelets. and parrs thcjs't,l''Other w,atch DansPiarttts. iriclirding autornatic pianos: harn:;i-clioriis and trtlicr kci i''rxrr.i5lringCO lnstrulncnts

'-_-..-- . -.:. ;gLiltars. \ rolm5. narns)

e t06

9t07

e202 Other string rrrusical instrurn-'nts (lbr e\aln

171 .

r 73. e602

Wind musical instruments (for ;i-; .laccordions, clarinets, trumpets, bagpipes), other than fairground ol gant j

and mechanical street orqans i__lPercussion musical instruments (for example, drums, xylophon:s, I

I.cymbols, castanets, maracas). _Musical instruments. the sound of which is produced. or mus: b. I

am.plified, electrically (for exarnple, organs, guitars, aqcordions) _ _JMrrsienl hnypc fqirornrrnd nrcar.rc nrcnha-i^al ciroet ^roohc ,-o^ho, i^,' | |Musical boxes. fairground organs, mechanical street organs. mechar ical

I

singing birds, musical saws and other musical instruments not fallir e I

within any other heading of this chapter; decoy calls of all kindsr i

rvhistles, call horns and other mouth-blorvn sound sienalling I

instrumentsParts (for example. mechanisms for musical boxes) and accessoriesexample, cards, discs and rolls for mechanical instruments) of,nrusirinstruments; metronomes, tuning forks and pitch pines of all kindsSeats (othe r than those of headin g9402'1, rvhether or nor convertiblebeds. and oarts therecf

tricks and novcitv iokesArlicles and ecptiptnent for gencral phvsical e.rcre i:,,-'^ ur nrilrrli,,'sath letics

RclLutc.lrboLrts. s*,ings. shootilrg galleries anclarnuscllrcnts: Iother than tralellins circuses ancl\\'orkeci vcgeillrlc rrr rnineral carving nlttcriai iri,,lnr itf cri tr l s t'rt..rr r l' i,':ii i'r c lll-\ .-.ti ir rt ic: i cs c l-,,'.,trr..,'' l',:irtrr lliitLlri.ll rc::iiis ur of tttclcicllirrg pastes. lirrd u,titci iii,,rririi:.i .'l' -iri ,.,iarlicles. ttot clservltcre specified or ilrclurcieci: \\ ()rkc(t. rirrlriii'ricnctjgelatin (crcept gelatin of heaciing 3503) and articles ttf'unharde nedselatin

174. 96t1 Date, sealing or numbering starnps, and the like (incluclineprintrng or ertrbossine labels), designed for operatine in tlieo[)crate(l e otnt.'(', in!' sticks lind hlnC priniin,' :.ut, in..,,:'i.' '.

cclrrncrsinu stie!,:,

dev iccs firhanrl: lr;.rn

i: lr r:.i-.

t7 5. 961 3 CigarJtte ligl,te.t and;hcr l,-chr.',s. tuhofoi;-n* n.'..f,- i.i | *electrical, and parts thereof other than tlints ancj rr icks

17 6, 96t7 Vactturtr flasks and other vacuum vesscis. comolete w iih cir-'cs. narr:thcreof-other than qlass inncrs

117 . 96r8 l'ailors' dutntnics anci otiter lay tigurer: autontaia and r.rtirr.:r lirrinrar.JiJdisplars. used for shc.rr u,indow dressine

10

B. I,IST OF GOODS ON WHICTT gST RATE HAS BEEN REDUCED FROM 28% T,)120h

s.No.

Chapter/Heading/

Sub-heading/

Tariff item

Description

I 8509 Wet grinder consisting of stone as a grinder

2. 87r0 Tanks and other armoured fighting vehicles, motorised, rvhether or rfitted rvith rveapons, and parts of such vehicles

C. GOODS HAS BEEN RETAINED AT 28"A GST RATE:

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S.

NoChapter/Heading/

Sub-heading/

Tnriff item

Description

t703 Molasses) 2t06 90 20 Pan nrasala.l

2202 t0 All goods [including aerated waters], containing added susar or othersrveetenins matter or flavoured

4. 2401 Unmanufactured tobacco: tobacco refuse lother than tobacco leaves

5 2402 Cigars. cheroots, cigarillos and cigarettes, of tobacco or of tobaccosubstitutes

6. 2443 Other man ufactured tobacco and manu factu red tobacc o sli [.,st i t utc s :

"hc''tnogeniscd" or "reconstituted" tobacccr: ttrlracco e.\trit!i:i ltrrd

essenccs Iincludinu birisJ'1 2523 Portland cemcnt. aluminotrs cement. slzrg cerrrcnl. :jup'.ir sLtlnllltl:

ccnrent artd sirrtilar hvdrairlic ccrncnts. r,''iictli:r'i.')i ni)t;r,lr'::l'.:,; , i' ';rthe fbrrn of clinkers

8. 3203 Paints and varnishes (including enamels and lacquers) hasccl on

synthetic polynrers or chemically rnodified natural polynrers. dispersed

or dissolved in a non-aqueoLrs inedium: solutions as detlned in Notc ito this Chaoter

9. 3209 Paints and varnishes (including enamels and lacquers) bascd on

svnihetic polvrners or chemically rnodified natural polvmcrs. disJ,erscd

or clissolv'c,J irr i,n acueolrs meditrmi0, 32 i0 Other paints and varnishes (including enatnels, lacquei's and

distempers): prepared water pigments of a kind used ltir trnishingleather

l1 3214 Glaziers' putf-, grafting putlv, resin cements. caulking cornpoirrtds ancl

olher rniistics: pitirrrers' Iillings: non- refiactor) surthcirr-u pi'c[ri];'11[iir1i''

For facades. indoor rvalls. floors, ceilinss or the like

11.

84 -i0

8483

8507

Nerv pneumatic tyres, of rubber [other than of a kind used on/in I

bicycles, cycle-rickshaws and three wheeled porvered cycle ricksha' ,'s;l^-JD^^-/T'-^^.^-L -'^.C-l-:--r----r- -nt iand RearT'ractor tyres; and of a kind used on aircraft I

Retreaded or used tyres and flaps i

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I;r8407 or 8408 i

1stations or garages [8413 I l]. Fuel. lubricating or cooling nreCium

i

purnps for internal combustion piston engines [8413 30] -_ |

Air-conditioning machines, comprising a motor-driven fan 0ntt I

eletnents for changing the temperature and hurnidity. includiirg those I

machines irr tuhi --

J@er.ri *t.,t. Ielectric or other; heat pumps other than air conditit-rning

'nachines ol

I

headine 841 5 i

D 001 rrd oth"r f s-l2r l', Ir)Ol ;yvj

i

I.r'l-," " r.rsvlrlrrvJr rt.l I

',r'hir:h both w'asli and dn, I

I

fransmission shafts (including cam shafts anci crank shafts) antl crankr i

(e.rcluding crankshaft for se',ving rrrachine); gear hures lrrid trrhcr spec(changers. including torque converters; flyrvheels and pulley,s.including pulle-v blocks; clutches and shati couplings (includirisuniversal iointsElectric accurnu lators. inclucling separators therclbr'. rrhethcr L)r nLrI

scuare)rectan qu lar ( inc lird ineVacuurn (:leitnr'rs

Elcctro-ntechanicirl dorrestic appliances. n'ith seil-conraincci clcc:tl iclllot()r. other tililt i'licuurl clcan,:rs of'hcadine 8,5()8 forhcr tlritn rict

cJriti-iined clcctr ic inotur[-.lcctrical ii{nition or starting cquipment of a kind uscd litr sprark-ignition ()r conrpression-ignition intcrnal combustion cngirres tf'crexanrplc. ignition nragneto:. magneto-dvnanros. i_enition c0ils.sparking plug.s and glorv plugs. starter lnorors); generators (fbrexarnple. dvrianros, altcrnators) and cut-outs of a kind used incottitrnctir)it r\,tll srrelr urr"incsa"r-"

".ls,r,,..*.]ut ,";.tt*a't,*iai. Itct,l.' *''.',',ll,'".ra

electric space lreating apparatus and soil heating apparatus:electrothermic lrair-dressing apparatus (fbr exalnple. hair dr,rcrs. liair

i

cut'lers. curling ttrng heaters) and hand drrcrs: electric snroothirrg iri-ins. i

othcr electro-tl:ennic apnliances of a kind used tbr dornestic nurDlse s' i

electric heating rc:isrors, orhcr than those of lreacjirrg 8--i-t5

canlcras lnd video cameras recorders fother than CCI'V

13. | 4012

8509

16 | fi_ilO

1.2

30. 8528 Monitors t"d prr.t.ct* -

apparatus; recepticrn apparatus for television, whether or notincorporating radio-broadcast receiver or sound or video recording r rreproducing apparatus [other than computer monitors not exceeding . :l

inches and set top box for televisionl _ _

Road tractor for semi-trailers of engine capacify exceeding 1800 cC -Motor vehicles for the transport of ten or rnore persons. including th,'driver

.Motor cars and other nrotor vehicles principally designed for thetransport of persons (other than those of heading 8702), includingstation *'agons and racing cars [other than Cars for phy'sicall-vhandicapped persons]VIotor vehicles for the transport of goods [other than Refrigeratedrnotor vehiclesl

31 870 I32. 8702

33. 8703

31. 8704

i5. 8705 Special purpose motor vehicles, other than those principally designector the transport of persons or goods (for example, breakdorvn lorriescrane lorries, fire fighting vehicles. concrete-rnixcr lorries. roadsweeper lorries, spraying lorries, mobile workshops. rnobile.rdioloqical unit)

36. 8706 uhassis fitted with eneines. for the motor vehicles ol'heacJinss 87(l I t,8705

5/. 8707 Bodies (includine cabs). for the rrotor vehiclcs of hcadinls 87[)i trr

870538. 8708 Parls and accessories of the motor vehicles ot'headines 8701 ro 8705

lr"rther than specifled parts of tractorsl39. 8709 v/orks tnrcks. self-propelled, not fined rvith lifting or handling

equipment. of the type used in factories, r,varehouses, dock areas or'airporls for short distance transport of goods: tractors of the t1.,pe usedon railvu'at station platfonns; parts of the foregoinc vehicles

40. 87il l\iotclrcycles (including lnopecls) lncJ cvcie s f rtted rr ith ln ru.r.\ililrrrmotor, rvith or ivithout side-cars: side-cars

+t 87 t.1 Parts and acccssc;ries of-r,elricles irf lreadinss 87ll and 87li4^) 87 t6 'l'railer.s attd settt i-trai lcrs: othcr vch icles. not rnechan ical l', pr t,pel ictl :

plttls tltr-re..r1- [cliter t]riln Scli-lcradinq or self -unloadil)u ii'r.rilcrs iirr'llgricttltLrr:,1 Fl'i'ir.!c';. lnti i-i:rntl proJrellt'iJ r tlticlcs (c g. l.itirrj rurts.rickshaus anci ihe like): ;rnirnal drarvrr vchiclcsl

13. 8802 Aircrans lbr personal use.1 ,l'.t't . 8903 Yachts and other vessels for pleasurc or sports: rorvirrg boats and

canoes15. 9302 Revolvers and pistols. other than those of headins 930i or 9304aa-to. 9501 Vicjeo gantes consoles and Machines. articlc and accessories for

billilrds f950-l l0 001. t,.thcr glunrjs cperateri br ci,irrs. l''rinknc''tcs. i.c..cltsino gilltis lq-iCi l0 00] and oth.'rs Iotlrer ihiin toard iji]ntcs ()f ():'0jq0 901

.1 1-tt. 9614 Snroking pipes (includirrgand parts thercof

pipe bou'ls) and cigar or cigarette holders.

48. 96t6 Scent spra\:s and sirnilarpou der-pu lfs and padspreparations

toilet spni) 5. ancJ rttt,rrrnts rural lr,lrrcii tltcrcfirr':fcr the arf;plication ()l'c()sntctic-s a)r t'rilct

49. 9804 All dutiable artic:les intcncled fbr nersonal use

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| 50. I Any chapter I Lonrry-Authorised by srate Govirnnrents

-

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D. OTHER CHANGE IN GST RATES ON CERTAIN GOODS:

S.No.

Chapter/Heading/Sub-heading/Tariff item

Description PresentGST Rate

GST RTRecommendr r

t. 10202/a2u/02| 04/0205/0206

I t0207ia208t0

| 20et02t0t| 0501

(l) All goods [except fresh or chilled],put up in unit container and, -(a) bearing a registered brandname; or(b) bearing a brand name on rvhichan actionable claim or enforceableright in a court of law is available[other than those w,here anyactic able claim or enfbrceable]right in respcct of suclr branci name

I

has been foregone voluntarily']"1subject to the conditions as in rhe I

subje-t to the conditicns as in the I

Foot Note I

I

(2) All goods [ercept fresh or chif ied].jotherthan(l)above. I

I

other than those pui up in unit containerland. -

|

(a) bearing ii r.:-listercC br:rncl I

nante. or I

ltrr lrclrl'in: li i.l-itntJ rLr]ri'irj,-itt ..' iri,rlt I

an actictnahlc claint oJ'en1-orci:lLt,.ie I

right in a courl of law, is available I

fother than those lvhere any, I

actionable claint or enforceable I

right in respect of such brancl na,r',e I

has been foregone voluntarily], I

srrbjec,t to the conditions as in the I

sirbiect to the condlrlr:rns as irr rllc I

t2%

t2%t5%

_i%

5%

Nil

Nil2. I 0303/0304/03

i 05i03 06t0307| ,/03 08

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Iroot Note0402 91 t0.0402 99 20

Condensed rn ilk is% i

reo

4. 071 0 Vegetables (uncroked or cooked b1

stcarn irirt .)r bc iiin q in rvarcr).fiozen other than those put up intunit container and.

5a,'(, i

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T4

(a) bear:ng a registered brandname; or(b) bcaring a brand name on whichan actionable claim or enforceableright in a court of law is available[other than those where anyactionable claim or enforceabright in respect of such brand namehas been foregone voluntarilyl,subject to the conditions as in theFoot Note

Manioc, arrorvroot, salep, Jerusalemartichokes, srveet potatoes and similarroots and tubers with high starch orinulin content, dried, rvhether or notsliced or in the form of oelletsManioc, arrorvroot, salep, Jerusalemaftichokes. sweet potatoes and similarroots and tubers r.,ith high starch orinulin content, frezen, other than thoseput up in unit container rvhether or notsliced or in the fontr of pellets. and, -

(a) bearirrg a reeistered brand name:or(b) bearing a brand nante on rvhich

. an actionable claim or enforceableright in a court of lau' is available

[other than those rvhere anyactionablc clairn or enf,orceableriglrt in respect of such brand namehas beerr foregone voluntarily,],subject to the conditions as in theFoot Note

0801 | Desiccated Ccconut

l. Flour of potatoes put up in unit,-ontainer and. -

Nit

Nil5%

08 Dried rrakhana. w'hether or not shelledclr peeled ,rtlte r thiirr those pllt Llp in rtrrit

I

containcr ancl. -

(a) bearine a registered brand nanrc: or(b) bearing a brand narne on ,uvhich an

actionable claim or enfbrceable right ina cour-t of larv is available [other thanthose w'here an,v actionable ciaim orenforceable rieht in respect of suchbranc! nlirr'rc has becn foregonevoluntarill]. subjecr to the conditionsas in the Foot Note

5%

15

5%

1-104 [otherthan 1404 90

10.11049040. 1404 90

-i0l

Coconut shell. un-r.vorked. 5D,"o

K-handsari sucarAll goods. including reflned sugarcontaining added flavouring orcolouring matter, sugar cubes otherthose which amract are at 5% or NilCST.

Puiled Rice C lrikki. PearrLrt C'lrikl:i.l I ()U'I r) , ()

Scsaine Chikki til chikki, ril patti. tiljrevdi. sugar rnakhana. gajak, groundnutsweats Khaja. Kha.iuli. Anarsa. sakar.khadi sakar. harda. sakariy,'a. gatta.

kulii'a. elaichidiina. lukLrmdana

Pasta. w'hethcr or not cookcd or stuffed(rvith meat 0r other substances) or

Nil

N'il

Nit

<o/^-' /u

t 7t) I

I 701

16

(a) bearing a regisf':red brand name;or(b) bearing a brand name on whichan actionable claim or enforceableright in a court of law is availabie(other than those where anyactionable claim or enforceableright in respect of such brand namehas been foregone voluntarily).subject to the conditions as in theFoot Note

Meals, powder, flakes, granules andpallets of potatoes other than thoseput up in unit container and, -

(a) bearing a registered brand nante:or(b) bearing a brand name on whichan actionable claim or enforceableright in a court of larv is available(other than those r,vhere anyactionable claim or enforceableright in respect of such brand namehas been fbregone voluntarily),subject to the corrditions as in theFoot Ncte

r 106 l0 l0 Guar nrealr r .l r203 Copra other than of seed oualit

r2l0 l0 00 Hop cones. ne ithei ground noru'dered nor in thc lbnn of pe llets

l70l 91.t701 99

I 89/o

t

l'

I

otherwise prepared, such as sprghetti,macaroni, noodles, lasagne, gnocctriraviol i, cannelloni; cousco.rs, whetheror not prepared

r8 2102 Other single cell micro-organisnrs,dead (but not including vaccines ofheading 3002)

l9o/a t2%

l9 2103 90 10 Curry paste t8% l2%20 2103 90 30 Mayonnaise and salad dressings l8% t2%2l 2t03 90 40 Mixed, condiments and rnixed

seasoningl 87; t2%

22 2106 Idli, dosa batter 2% 5o/o

23 2106 90 9l Diabetic foods 80,,4, t2%24 2106 90 99 Chutnev Powder 8% 5%?5 2503 00 l0 Sulplrur rccovered as by-product in

refinine of crude oilt8% 50h

26. ?6 Uranium Ore Concentrate 5% Nil

27.1 2621 Fly ash t8% 5%28 2804 .10 l0 Medic inal gradc c.\xygen t8% | 2oit:.') . 32 r5 Printing ink, rvriting or drarving ink and

othel inks. r,r,hether or not concentratedor solid [(other than Fountain pen inkand Ball pen ink)l

r8% l ")0.| - /'tJ

i0

i ilI

II

I

I

t -----.---I r-rI .t /.

1107 | Leathcr flurthe r preparcd after tanning I

I or cnrsring. including parchment- I

I dressed leather. of bovine (including I

I buffalo) or equine animals, rvithout hairl

I on. 'uvhether or not split. orher than I

I leather of'heading 4 | 14 |---4112 | Leather iurther prepared after ranning I

lor cnrstins. irrclLrdin!r parclrnrcnr- I

I dressed lcather. of sheep or larnb. I

I ri'ithoLrt *'ool on. n,hcther or not split. I

- | c'trre l llur l-t{f :L-ltr luigliti-.1|il - - L1l li | [.e athcr lurrhcr preparcd atier ranrrini:

i

I or crusting. including parchrnent- I

I dressed leather. of other animals, I

I rvithout rvool or hair on, r.vhether or not I

I split, othcr than leather of headins 4ll4l

12o/o

I I0.,'.

I

I

596

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<,;. il

JJ. t41l Charnois (includingcombinationcharlois) leather: patcrrt leather andpatent larn tnatsd lcatl,er: lnctallisc,.ileatirer

I 10,',^),L /ll 5o/o

a,t I1+iI

lt5 Clornposition leather rvith a basis of'leather or leather fibre. in slabs. sheetsor strip. w'hether or not in rolls: parinasand other \\,astc o1- Ieather rtr ofconrposition leather. not suitable flor the

I l '',e 5'l'i,

17

I" l-r ash

nrore fll'

8432

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aggr'egate rvitir

ash ccrntcnt.

46, Parts [falling under heading 8432] of t8%agricultural. horticultural or forestryrnueliinerr frrr s(rii preparirticln orcLrltir ilili)t: irr*'n or sports-groundrollers fallins under 8432Parts ifalling under heading 8a331 ofharvesting or threshing rnachinerl.inclirding strau or fbddcr balers: srassor hay rncwers: rnachines for cleaning,sorting or grading eggs, fruit o. othera sric u ltura I Droduce fallin u Lrncler

8.133

manufacture of leather arlicles; leatherdust, powder and flour

l-A

n%

36t.,^aoreverse chars

35 4202 22 20 Hand bags and shopping bags, oicotton

t8%

36 4202 22 30 Hand bags and shopping bags, ofjute 18%

37 520r Raw Cotton, supplied by agriculturistto a registered person - to issuenotification under 9(3) of theCGST/SGST Acts to prescribe that taxon such supplies is to be paid by therecipient under reverse Charge

5%

38 5607 a)b)

Coir, cordage and ropesJute Tivine

t2% 5%

-79 5608 Knotted netting of twine, cordage orrope; made up fishing nets and othermade up nets, of textile materials

t2% 5%With no refunof irrrutilised

irrput. ta.r e rc,i40 ,i609 IlrodLrcts of coir I lqi, 54./o

tltt 5 806 Narror,r' Wclven Fabrics including

Nervar Cotton12% 5"/o

With no reiirnrof urrutilised

input tax credi

4'l 6309 Worn clothing and other worn articles:rags

5otoi

I2or'r,

dependingn sale r. a !rrc

,s96

,1 ')+-).

,a++.

6505

63l-i

F{ats ikrritted /crochcted) or rnadc Lrp

tiorn lace or orher textile fabrics,(.,) FL-.rm*kt

I Qoz. Ir(_r/rj II

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Bangles of lac i shellac

18

heading 8433 [other than machinery ofheading 84371

48 845?- Parts [falling under heading 8452] ofSewing machines falling under heading8452

I 870 |-20/,

49 9003 Frames and mountings for spectacles,goggles or the like, and parts thereof

t8% t2%

50 9421 Orthopaedic appliances, includingcrutches, surgical belts and trusses

5% 5%

5l 9403 Furniture wholly made of bamboo orcane

t8% l2%

52 9s07 Fishine hooks t2% 5%53 40. 84. 94 Specified parts of aircraft, namely,

a) aircraft engines 181071000, 841 I lb) aircraft tyres [40l 13000];c) aircralt sears [940] 1000]

l8% I28%

5%

54 Any Chapter (a) Scientific and technicalinstruments. apparatus, equipment( incl ud ing computers);

(b) Accessories. parts, consumablesand live animals (fbr experimentalpurposes):

(c) Computer sofnvare, Compact Disc-Read Only' Memory (CD-ROIVI).recorded magnetic tapes,ln icrofi lms, microfiches;

(d) Proto-tvpes. the CIF value of rvhichdoes not excced Rs. 50000 in a

flnlncial i ear for import b), PLrblicl-Llncicd resr:arch institution or a

f

tinivcrsitr' (lr an Indian lnstitute of ]

| 8oh/?89/, I 5%

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'fcchnolog), or IndianScience. Fllngalore or| :rlrincerin : ('i,i icge.

Institute ofa Regional

oilre'r than a

to speci fled conditionsl

Foot Note:

fi) The phrase "Ltnit contrir'rer" nreans a packaee. u'hcther lsrqe oi'srrrrll ffi-''r'r-1xy1-rplc.rin. can. bo.r. -iar. b-,rilc. f;1g. rJr cir.rtr)n. rjr.itm. barrcl- oi- ciif.listert ilrsi:n:.j tr, iti,,li-j lipre-deterrnined quantitv or number. which is indicated on such package.

(ii) (a) The phrase "brand narne" means brand name or trade nante. that i.s to sa\,. n ni.unc()i' a lttiirk. sirch as s\ilbc:1. ntc;,c,grilir.r. labe l. signature or inventr'd rroril i,lr * riting*lrich is used itr relation to such specified goods for rhe purpose c,f indicating. or s() as

to indicate a connectir-rn in the cor:rse of trade betu'een such specified goods and some

19

person using such name or mark with or without any indication of the ide'rtity of thatperson.

(b) The phrase "registered brand name" means, -

(A)a brand registered as on the l5th May Z0fi or thereafter under the Trade MarkiAct, 1999 inespective of whether or not the brand is subsequently deregistered;

(B)a brand registered as on the l5th May20l7 or thereafter under the CopyrightAct, I 957(14 of 1957);

(C) a brand registered as on the l5th May20l7 or thereafter under any law fbr thr

time being in force in any other country.

(iii) For foregoing an actionable claim or enforceable right on a brand name, -

(a) the peison undertaking packing of such goods in unit containers rvhich Lrears a

brand name shall file an affidavit to that effect rvith the jurisdictionalcomnrissioner of Central tax that he is voluntarily foregoing his actionable claimor enforceable right on such brand name as defined in Explanation (ii){a); and

(b) the person undertaking packing of such goods in unit containers rvhich bear a

brand name shall, on each such unit containers, clearly print in indelible i,,k, both

irr English and the local larrguage. thar in respect of the brand narne as defineci in

[:xplanation (ii)(a) printed c'n the unit containers lie hets foresone his trctionable

claim or enlbrceable right voluntarily.

Provided that, if the person having an actionable claim or enforceable right on a trrand

narne and the person underiaking packing of such goods in unit containers are tu'cr

dif ferent persons. tlren the person having an actionable clairn or enfbrceable right on a

brand iranre shall tlle an affidavit to that effect rvith the-jurisclictional Cornrrrissioncr

of Ccntrai tax of the person undeftaking packing of suc-h goocls that he is voluntariliforegcing his actionable claim or enfbrceable right on such brand narne as deflned in

Explanation (iiXa): and he has authorised the person [undertaking pircking ol'strcligoods in unit corrtainers bearing said brand narnel to print on such Lir',it corrtainer\ irt

indeliL:le ink. both in Enr:!ish.rrrci the iocai language. thar in rcspdct r.il :.it,h [-.t'rttt.'l

nillne hc lthc persrJn clu'ning the brand name] is vclluntarilr' 11-rpsgoinu thc ltcttcrn.thir:

claint or entbrceahle riqht volrrntarilv on such brand narne.

20

E. CHANGES IN_[GSI_RATE ON CEltfAIN GOODS:_

rii

-l

lI

S.

NoChapter/Heading/

Sub-heading/

Tariff item

Description Present IGSTRate

ICST Rat,'Recomntend ed

Nil[On inter-sta e

supplyl

I 4402 Skimmed milk powder, ot

concentrated milk[To extend the benefit ofnotification No. 30/2A17-

Integrated Tax (Rate) dated 22ndSeptember. 2017 applicable inrelation to milk distributedthrough dairy co-operatives to

milk distribrited tiii-oughcornpanies registered under thecclmpanies Act.l

Exempt fromIGST, subject tocertainconditions.

undernotification No.30/20t7 -lntegrateci Tax

no(Rate) dated 22"September,20lT

2. 30 Imported Lifesaving Medicinefbr personal use supplied fiee ofcost b1, overseas supplier, subjectto conciitions that:

i. Drugs and medicines ar,

supplied free oicost foli'ee. lb:' personal use,

ii. Certiflcation by thr

DCHS of Centre or Statr

Ior an equivalent of flce,.tf the Statel that thest

rrcd ic irrcs ar(

lifL'sli,ir,g: arrd

iii. 0tlrer spccifiecorrditions t0 enstlr€thrt the proposedcxcntllticrt rr:.tches tointcncletl peticrrtsI

tzt5% Nil

importl[on

1J, An1'chlpte AII goods. r'esscls. ships. rig:

[other than motor vehiclcs] etc.

imported urrder lcase, subject tocondition that IGST is paid on

such lease anrt-runt.

,,\t prescnt.c\crirllli{)n il

il rtiliib:c lirii. Imporled airci'afts and aircrafl

e rrgines Lrnder lease:

ii. Importcd goods lor tenrporar\period urrdcr lezise:

ri. lmported Oils rigs anc

associatcd qsods under lease

ApplicableIGST rate

Nil

[On irnporr]

21

1. All goods ATA Canrct Systenr

Expanding the scope o1

exemption from IGST, so as toextend the exemption to:

i. professional equipmentb-v accredited press

persons who visit Indiafor covering national I

international eventsii. equipment fbr

broadcasting of events(sound and television)

iii. goods imported for sportspurposes and

iv. testing. measurelnent andcalill atiun equipr r tcrrt.

subject to existing condition ofre-exporl of these goods within

l

specified period and otherjcondition.

I

Ternporaryimport is exempt

lllon

5. Any chapter Specified goods, including rifles,pistols. horvs. inrported hy ?

sports pcrson of outstandingetrtirtence, subject Lo spccifiecjcondition

l2o/o.lSoz'0. 28% Ni

[()n irn;

--lritimportl

rorfs I

F. Modification in definition/ clarification in resnect of chanses in GST/IGST rates on loocls

I

[icatiorrJ

S.

NoChapter/Heading/

Sub-heading/

Tariff itenr

Description PresentGST Rate

Modification/clariRecomnrende

I 7.10, ll Cereals. pulses. floursa) Food grains. pulses and

flours put up in unitcontainers and bearing aregistered brand name or a

brand name on which anactionable claim orenforceable right in courtof law is avaitable attract5o/o rate.

b) For this purpose.registered brand name]

means brand ,n

narnesj

registered as on 15"' Muy I

2017 " irrespective ofl

Branded -

5%Unbranded

-Nil

a) The Councilrecomrnended f

nrodification:i. Brand natn(

include 'brar

registered as o

Ma)' 2017thereafter.irrespective of ror not the brarsubsequentll,deregistered.

ii. Sirnilar chang,

other clauses <

definition.

II

IS trtlif' tlrclI

22

whether or not the brand issubscquentlyderegistered.

b) To clarifu tconditi,cn olactionable (

enforceable r igleligible for e

for being elig ibCST rate app liebrand [as ler

Notificationl.registered or n,

2. 50, 51,53, 54,5801, 60

52,55.

Textile fubrics 5%lt2% I At regards ex

I fabrics- to clarifi tlmanufacturer of s tcwill be eligible fc'runutilized input ti xGST paid on inpu s

than capital irorespect ofmanufactured andby him. _

Nil[To clarif,v' that 1

idols, being also ic

clay, are eligible fiCST ratel. _

s%To clrange the defirrie-lvaste, so as to re tt5% concessional (only to electrir a

electronic equipme,rlin Schedule I of the I

(Management) Ruk s

or in part if discarrwaste by the consu n

bulk cohsumer

3. 6913 Terracotta idol figurines ofthe Gora Dev (tribal horseGod)

Nit

4. 84 or 85 E-waste 5Vo

5. 89 Rigs. tools and spares, and allgoods on wheels [like cranes],rernoved frorn one State toother State

No supply To include tlrese g

rvithin tlre purviewCircular I iI l2(.dated 07.07.1 7. b,v smodif.ving i reisstsaid Circular.

6. 9002 Intraocular Lens t2% t2%a) Change in classif

fronr 9002 to 902b) For the past

clarification tc-r be

stating that fbr thr

upto this change

ight [to be i

exemptiorrflible to Nil I

lies to an1 i

lefined irri

rvhetherJ

not. jport ull

hat the;h fabricrrefund ofcredit ol

Iother

rods irr

ol' thrl7-tcs :

ritabllins llr;

I

cation Irli

p€rtucll

issued j

perltttijrntra ;

tne

ra

at

;tedi ast

holtas

or

ofthr

IC

a

ter

asl

rol

as

or

ron

ictST

lis-w

ST

ti:

-\\w

ed

er

l ltllrtri,

GS

al

rt.

E-

s.'de

m(e

terracoll,rdols ofbr Nil

23

eligible forrate tr r(3)CGST/SGST

werc2% GS'l

sectionthe