Rates of Tax on Goods and Services – Certain amendments

GOVERNMENT OF TELANGANA
ABSTRACT
The Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017) – State
Tax – Rates of Tax on Goods and Services – Certain amendments - Notification -
Orders – Issued.
Revenue (Commercial Taxes-II) Department


G.O.Ms.No. 250 Dated: 21-11-2017
 Read the following:
1. G.O.Ms.No. 110, Revenue (CT-II) Department, Government of Telangana,Dt. 29-06-2017.
2. G.O.Ms.No. 175, Revenue (CT-II) Department, Government of Telangana,Dt. 25-07-2017.
3. G.O.Ms.No. 193, Revenue (CT-II) Department, Government of Telangana,Dt. 30-08-2017
4. G.O.Ms.No. 204, Revenue (CT-II) Department, Government of Telangana,Dt. 18-09-2017
5. G.O.Ms.No. 227, Revenue (CT-II) Department, Government of Telangana,Dt. 05-10-2017.
6. Notification No. 41/2017 to 47/2017,Central Tax (Rate),Dt. 14-11-2017.
7. From the Commissioner of State Tax, Telangana, Hyderabad, letter in                                     
CCT’s Ref No. A(1)/75/2017, Dt. 14-11-2017.
*****
O R D E R :
The appended Notification shall be published in an Extra-ordinary issue of
Telangana Gazette Dt.21-11-2017.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)
 SOMESH KUMAR
PRINCIPAL SECRETARY TO GOVERNMENT

NOTIFICATION No. 41/2017 – State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 9 of the
Telangana Goods and Services Tax Act, 2017 (Act.No.23 of 2017), the State
Government, on the recommendations of the Council, hereby makes the
following further amendments in the notification No.1/2017- State Tax (Rate),
issued in G.O. Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017,
published in Telangana Gazette Part-I, Extraordinary No. 191/A, Dt. 30-06-2017
and as amended from time to time, namely:-

AMENDMENTS

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]”;

(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;
(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, khadisakar, harda, sakariya, gatta,
kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki,
peanut chikki, sesame chikki, tilchikki, tilpatti, tilrevdi, sugar
makhana, groundnut sweets,gajak, khaja, khajuli, anarsa” shall be
substituted;
(xvi) in S. No. 100 A, in column (3), after the words “Roasted Gram”, the
words “,idli/dosa batter, chutney powder” shall be inserted;
(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”;
(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
Page | 5
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 orfly ash aggregate with 90
percent or more fly ash content” ;
Page | 6
(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 ” ;
(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 4016or
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” ;
Page | 7
(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” ;
(vii) in S. No. 45, in column (3), the words “ including Idli/ 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
 90 4202 22 30 Hand bags and shopping bags, of jute” ;
(xiii) in S. No. 139, in column (3), after the words “with rubber or
plastics”, the brackets and words “[other than jute twine, coir
cordage or ropes]” shall be inserted;
(xiv) S. No. 140, and the entries relating thereto shall be omitted;
Page | 8
(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;
(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 substiuted;
(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” ;
Page | 9
(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;-
(1) (2) (3)
 “243 Any Chapter Permanent transfer of Intellectual Property
(IP) right in respect of goods other than
Information Technology software”;
C. in Schedule III-9%,-
(i) S. No. 1, and the entries relating thereto, shall be omitted;
(ii) S. No. 10, and the entries relating thereto, shall be omitted;
(iii) in S. No. 12, for the entry in column (3), the entry “Sugar
confectionery [other than mishri, batasha, bura, sakar, khadisakar,
harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like
puffed rice chikki, peanut chikki, sesame chikki, tilchikki, tilpatti,
tilrevdi, sugar makhana, groundnut sweets and gajak]”, shall be
substituted;
(iv) after S. No. 12 and the entries relating thereto, the following serial
numbers and the entries shall be inserted, namely;-
“12A 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:-
Page | 10
“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]”;
Page | 11
(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”;
(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”;
Page | 12
(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]”;
(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, dhoopbatti, 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”;
Page | 13
(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”;
(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”;
Page | 14
(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, anticorrosive
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;
(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]”;
Page | 15
(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, suitcases,
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”;
(xlii) S. No. 125, 126, 127, 128, 129 and 130 and the entries relating
theretoshall be omitted;
(xliii) 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;
Page | 16
(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”;
Page | 17
(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 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;
Page | 18
(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”;
(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
Page | 19
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 ceramic articles”;
(lvii) after S. No. 189 and the entries relating thereto, the following serial
numbers and the entries shall be inserted, namely;-
“189A 7003 Cast glass and rolled glass, in sheets or
profiles, whether or not having an
absorbent, reflecting or non-reflecting layer,
but not otherwise worked
189B 7004 Drawn glass and blown glass, in sheets,
whether or not having an absorbent,
reflecting or non-reflecting layer, but not
otherwise worked
189C 7005 Float glass and surface ground or polished
glass, in sheets, whether or not having an
absorbent, reflecting or non-reflecting layer,
but not otherwise worked
189D 7006
00 00
Glass of heading 7003, 7004 or 7005, bent,
edge-worked, engraved, drilled, enamelled
or otherwise worked, but not framed or
fitted with other materials
189E 7007 Safety glass, consisting of toughened
(tempered) or laminated glass
189F 7008 Multiple-walled insulating units of glass
189G 7009 Glass mirrors, whether or not framed,
including rear-view mirrors”;
(lviii) after S. No. 190 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely;-
“190A 7011 Glass envelopes (including
bulbs and tubes), open, and
glass parts thereof, without
fittings, for electric lamps,
cathode-ray tubes or the like”;
(lix) after S. No. 191 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely;-
“191A 7014 Signalling glassware and optical elements
of glass (other than those of heading
7015), not optically worked”;
Page | 20
(lx) after S. No. 192 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely;-
“192A 7016 Paving blocks, slabs, bricks, squares, tiles
and other articles of pressed or moulded
glass, whether or not wired, of a kind used
for building or construction purposes;
glass cubes and other glass smallwares,
whether or not on a backing, for mosaics
or similar decorative purposes; leaded
lights and the like; multi-cellular or foam
glass in blocks, panels, plates, shells or
similar forms”;
(lxi) after S. No. 195 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely;-
“195A 7020 Other articles of glass [other than Globes
for lamps and lanterns, Founts for
kerosene wick lamps, Glass chimneys for
lamps and lanterns]”;
(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;-
“235A 7322 Radiators for central heating, not
electrically heated, and parts thereof, of
iron or steel; air heaters and hot air
distributors (including distributors which
can also distribute fresh or conditioned
air), not electrically heated, incorporating
a motor-driven fan or blower, and parts
thereof, of iron or steel”;
(lxiv) after S. No. 236 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely: -
“236A 7324 Sanitary ware and parts thereof, of
iron and steel”;
(lxv) in S. No. 237, for the entry in column (3), the entry “Other cast
articles of iron or steel” shall be substituted;
(lxvi) in S. No. 238, for the entry in column (3), the entry “Other articles
of iron or steel” shall be substituted;
Page | 21
(lxvii) after S. No. 252 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely;-
“252A 7418 All goods [other than table, kitchen
or other household articles of
copper; Utensils]”;
(lxviii) in S. No. 253, for the entry in columns (2) and (3), the following
entries shall be substituted, namely:-
“7419 Other articles of copper”;
(lxix) in S. No. 262, for the entry in column no. 3, the entry “Unwrought
Aluminium” shall be substituted;
(lxx) in S. No. 271, for the entry in columns (2) and (3), the following
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”;
(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 hatracks,
hat-pegs, brackets and similar fixtures; castors with
mountings of base metal; automatic door closers of base
metal”;
Page | 22
(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, turbopropellers
and other gas turbines [other than aircraft engines]”shall
be substituted;
(lxxix) after S. No. 317 and the entries relating thereto, the following serial
numbers and the entries shall be inserted, namely;-
“317A 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
Page | 23
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; snowploughs
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;
(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;-
Page | 24
“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,
Page | 25
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: -
“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”;
Page | 26
(c) after S. No. 388 and the entries relating thereto, the following serial
numbers and the 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”;
(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;
Page | 27
(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
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
Page | 28
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, timeregisters,
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”;
(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;
Page | 29
(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; harpsichords
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”;
(cxviii) after S. No. 435 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely;-
“435A 9401 [other than
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;
Page | 30
(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)]”;
(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; handoperated
composing sticks and hand printing sets
incorporating such composing sticks”;
Page | 31
(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. 452O and the entries relating thereto, the
following serial number and the entries shall be inserted, namely;-
“452P Any
Chapter
Permanent transfer of Intellectual Property (IP)
right in respect of Information Technology
software” ;
D. in Schedule-IV-14%, -
(i) S. Nos.2, 3, 4, 5, 6,7, 8, 9, 11, 16, 17, 19, 23, 25, 26, 27, 28, 29, 30,
31 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and the entries
relating thereto, shall be omitted;
(ii) in S.No. 46, in column (3), after the words in the brackets, the words
“and of a kind used on aircraft”, shall be substituted;
(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
Page | 32
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 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 May2017 or thereafter under
the Copyright Act, 1957(14 of 1957);
Page | 33
(C) a brand registered as on the 15th May2017 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.
NOTIFICATION No. 42/2017 – State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of Section 11 of
the Telangana Goods and Services Tax Act, 2017 (23 of 2017), the State
Government, on the recommendations of the Council, hereby makes the
following further amendments in the notification No. 2/2017-State Tax (Rate),
issued in G.O. Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017,
published in Telangana Gazette Part-I, Extraordinary No. 191/A, Dt. 30-06-2017
and as amended from time to time, namely;-
AMENDMENTS
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
9 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 ]”;
(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: -
Page | 34
“21 0304,
0306,
0307,
0308
All goods, fresh or chilled
22 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]” ;
Page | 35
(vii) in S. No. 46, in column (3), for the words “fresh or chilled” the words
“fresh or chilled, dried” shall be substituted;
(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 pelletsother than those
put up in unit container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable
claim or enforceable right in a court of law is
available [other than those where any actionable
claim or enforceable right in respect of such brand
name has been foregone voluntarily], subject to
the conditions as in the ANNEXURE I]
46B 08 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 110610 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;
Page | 36
(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. 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 subclause
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 May2017 under the
Copyright Act, 1957(14 of 1957);
(C) a brand registered as on or after the 15th May2017 under any
law for the time being in force in any other country.”.
2. This notification shall be deemed to have come into force with effect
from the 15th day of November, 2017.
NOTIFICATION No. 43/2017 – State Tax (Rate)
In exercise of the powers conferred by sub-section (3) of section 9 of the
Telangana Goods and Services Tax Act, 2017 (23 of 2017), the State
Government, on the recommendations of the Council, hereby makes the
following amendments in the notification No.4/2017- State Tax (Rate), issued in
G.O. Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017, published in
Telangana Gazette Part-I, Extraordinary No. 191/A, Dt. 30-06-2017 and as
amended from time to time, namely:-
AMENDMENT
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 be deemed to have come into force with effect
from the 15th day of November, 2017.
NOTIFICATION No. 44/2017 – State Tax (Rate)
Page | 37
In exercise of the powers conferred by clause (ii) of the proviso to subsection
(3) of Section 54 of the Telangana Goods and Services Tax Act, 2017
(23 of 2017), the State Government, on the recommendations of the Council,
hereby makes the following further amendments in the notification No.5/2017 -
State Tax (Rate), issued in G.O. Ms No. 110, Revenue (CT-II) Department, Dt.
29-06-2017, published in Telangana Gazette Part-I, Extraordinary No. 191/A, Dt.
30-06-2017 and as amended from time to time, namely;-
 AMENDMENTS
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
6B 5801 Corduroy fabrics
 6C 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 be deemed to have come into force with effect
from the 15th day of November, 2017.
NOTIFICATION No. 45/2017 – State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of Section 11 of the
Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereafter in this
notification referred to as “the said Act”), the State Government, on being
satisfied that it is necessary in the public interest so to do, on the
recommendations of the Council, hereby exempts the goods specified in column
(3) of the Table below, from the so much of the state tax leviable thereon under
Section 9 of the said Act, as in excess of the amount calculated at the rate of 2.5
percent., 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 TableTable

S.
No.
Name of the
Institutions
Description of the
goods
Conditions
(1) (2) (3) (4)
1. 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
(a) Scientific and
technical instruments,
apparatus, equipment
(including computers);
(b) accessories, parts,
consumables and live
animals (experimental
purpose);
(i) The goods
are supplied
to or for –
(a) a public
funded
research
institution
Page | 38
National Institute
Technology/ Regional
Engineering College
(c) computer software,
Compact Disc-Read Only
Memory (CD-ROM),
recorded magnetic
tapes, microfilms,
microfiches;
(d)Prototypes, the
aggregate value of
prototypes received by
an institution does not
exceed fifty thousand
rupees in financial year.
under the
administrative
control of the
Department
of Space or
Department
of Atomic
Energy or the
Defence
Research
Development
Organisation
of the
Government
of India and
such
institution
producesa
certificate to
that effect
from an
officer not
below the
rank of the
Deputy
Secretary to
the
Government
of India or
the Deputy
Secretary to
the State
Government
or the Deputy
Secretary in
the Union
Territory in
the concerned
department
to the
supplier at
the time of
supply of the
specified
goods; or
(b) an
institution
registered
Page | 39
with the
Government
of India in the
Department
of Scientific
and Research
and such
institution
produces a
certificate
from an
officer not
below the
rank of the
Deputy
Secretary to
the
Government
of India or
the Deputy
Secretary to
the State
Government
or the Deputy
Secretary in
the Union
territory in
concerned
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
Page | 40
goods are
required for
research
purposes
only;
(iii) In the
case of supply
of live
animals for
experimental
purposes, the
institution
produces, at
the time of
supply, a
certificate to
the supplier
from the
Head of the
Institution
that the live
animals are
required for
research
purposes and
enclose a no
objection
certificate
issued by the
Committee
for the
Purpose of
Control and
Supervision of
Experiments
on Animals.
2. Research institution,
other than a hospital
(a) Scientific and
technical instruments,
apparatus, equipment
(including computers);
(b) accessories, parts,
consumables and live
animals (experimental
purpose);
(c) computer software,
Compact Disc-Read Only
Memory (CD-ROM),
recorded magnetic
(1) The
institution is
registered
with the
Government
of India in the
Department
of Scientific
and Research,
which-
(i) produces,
at the time of
Page | 41
tapes, microfilms,
microfiches;
(d) Prototypes, the
aggregate value of
prototypes received by
an institution does not
exceed fifty thousand
rupees in a financial
year.
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 to
the supplier
from the
Head of the
Institution
that the live
animals are
required for
research
purposes and
enclose a no
objection
certificate
issued by the
Committee
for the
Purpose of
Control and
Supervision of
Experiments
on Animals.
(2) The goods
Page | 42
falling under
(1) above
shall not be
transferred or
sold by the
institution for
a period of
five years
from the date
of installation.
3. 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);
 (c) Computer software,
Compact Disc-Read Only
Memory(CD-ROM),
recorded magnetic
tapes, microfilms,
microfiches;
(d) Prototypes, the
aggregate value of
prototypes received by
an 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
Page | 43
objection
certificate
issued by the
Committee
for the
Purpose of
Control and
Supervision of
Experiments
on Animals.
4. Regional Cancer
Centre (Cancer
Institute)
(a) Scientific and
technical instruments,
apparatus, equipment
(including computers);
(b) accessories, parts,
consumables and live
animals (experimental
purpose);
 (c) Computer software,
Compact 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
of Scientific
and Research
and such
institution
produces a
certificate
from an
officer not
below the
rank of the
Deputy
Secretary to
the
Government
of India or
the Deputy
Secretary to
the State
Government
or the Deputy
Secretary in
the Union
territory in
concerned
departmentto
the supplier
at the time of
Page | 44
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
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
Page | 45
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;
(c) "Head" means -
(i) in relation to an institution, the Director thereof (by whatever name
called);
(ii) in relation to a University, the Registrar thereof (by whatever name
called);
(iii) in relation to a college, the Principal thereof (by whatever name
called);
(d) "hospital" includes any Institution, Centre, Trust, Society, Association,
Laboratory, Clinic or Maternity Home which renders medical, surgical or
diagnostic treatment.
2. This notification shall be deemed to have come into force with effect
from the 15thday of November, 2017.
NOTIFICATION No. 46/2017 – State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of Section 9, subsection
(1) of section 11, sub-section (5) of Section 15 and sub-section (1) of
Section 16 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017), the
Central Government, on the recommendations of the Council, and on being
satisfied that it is necessary in the public interest so to do, hereby makes the
following further amendments in the notification No.11/2017- State Tax (Rate),
issued in G.O. Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017,
published in Telangana Gazette Part-I, Extraordinary No. 191/A, Dt. 30-06-2017
and as amended from time to time, namely:-
 AMENDMENTS
In the said notification, in the Table, -
Page | 46
(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 Telangana 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
of input
tax
charged
on goods
and
services
used in
supplying
the service
has not
been
taken
[Please
refer to
Explanatio
n 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
9 -”;
Page | 47
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.
(c) the item (iv) in column (3) and the entries relating thereto in columns
(3), (4) and (5), shall be omitted;
(d) in item (ix), in column (3), for the entry, the following entry shall be
substituted, namely:-
“(ix) Accommodation, food and beverage services other than (ii), (iii),
(v), (vi), (vii) and (viii) above.
Explanation.- For the removal of doubt, it is hereby clarified that, supply,
by way of or as part of any service or in any other manner whatsoever, of
goods, being food or any other article for human consumption or drink,
where such supply or service is for cash, deferred payment or other
valuable consideration, provided 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.”;
(iii) against serial number 26, in column (3), in item (i), after sub-item (h), the
following shall be inserted, namely: -
‘(i) manufacture of handicraft goods.
Explanation. - The expression “handicraft goods” shall have the same
meaning as assigned to it in the notification issued in G.O.Ms No. _______
Revenue (CT-II) Dept., dt. _______ and as amended from time to time.
Page | 48
2. This notification shall be deemed to have come into force with effect
from the 15thday of November, 2017.
NOTIFICATION No. 47/2017 – State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of Section 11 of the
Telangana Goods and Services Tax Act, 2017 (23 of 2017), the State
Government, on being satisfied that it is necessary in the public interest so to
do, on the recommendations of the Council, hereby makes the following further
amendments in the notification No.12/2017- State Tax (Rate), issued in G.O. Ms
No. 110, Revenue (CT-II) Department, Dt. 29-06-2017, published in Telangana
Gazette Part-I, Extraordinary No. 191/A, Dt. 30-06-2017 and as amended from
time to time, namely:-
AMENDMENTS
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.”;
(b) the serial number 11B and the entries relating thereto, shall be
omitted;
(c) after serial number 79 and the entries relating thereto, the following
serial number and entries shall be inserted namely: -
(1) (2) (3) (4) (5)
“79A Headin
g 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 be deemed to have come into force with effect
from the 15thday of November, 2017.
 SOMESH KUMAR
 PRINCIPAL SECRETARY TO GOVERNMENT