GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 43/2017- Integrated Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017, namely:-In the said notification,-
(A) in Schedule I- 5%,-
(i) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely: –
| “1 | 0202, | All goods [other than fresh or chilled] and put up in |
| 0203, | unit container and,- | |
| 0204, | (a) bearing a registered brand name; or | |
| 0205, | (b) bearing a brand name on which an actionable | |
| 0206, | claim or enforceable right in a court of law is | |
| 0207, | available [other than those where any actionable | |
| 0208, | claim or enforceable right in respect of such brand | |
| 0209, | name has been foregone voluntarily], subject to the | |
| 210 | conditions as in the ANNEXURE]” ; |
(ii) for S. No. 2 and the entries relating thereto, the following shall be substituted, namely:-
| 2 | 0303, | All goods [other than fresh or chilled] and put up in unit container and,- |
| 0304, | (a) bearing a registered brand name; or | |
| 0305, | (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]” ; | |
| 0306, | ||
| 0307, | ||
| 308 |
(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, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa” shall be substituted;
(xvi) in S. No. 100 A, in column (3), after the words “Roasted Gram”, the words “,idli/dosa batter, chutney powder” shall be inserted;
(xvii) for S. No. 111 and the entries relating thereto, the following shall be substituted, namely:-
“111
|
2503
|
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur ” ;
|
(xviii) in S. No. 135, in column (3), after the words, figures and letters “natural boric acid containing not more than 85% of H3BO3” the brackets and words “(calculated on dry weight)” shall be inserted;
(ix) 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
|
| 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” ; |
- 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) ” ; |
- 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 ” ; |
- 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 ” ; |
- after S. No. 225 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“225A |
6815 |
Fly ash bricks or fly ash aggregate with 90 percent or more fly ash content” ; |
- after S. No. 230 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“230A |
8407 10 00,
|
Aircraft engines ” ; |
- 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;
- 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 ” ; |
- 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-12%,-
- Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted;
- for S. No. 11 and the entries relating thereto, the following shall be substituted, namely:-
| “11 | 0402 91 10, 0402 99 20 |
Condensed milk” ; |
- in S. No. 14, in column (3), the words “and desiccated coconuts”, shall be omitted;
- after S. No. 32 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
| “32A | 1701 91, | All goods, including refined sugar containing added |
| 1701 99 | 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” ; |
- 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;
- 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 ” ; |
- in S. No. 45, in column (3), the words “ including idli or dosa batter” shall be omitted;
- 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 ” ; |
- 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 ” ; |
- 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” ; |
- No. 71, 86, 87, 88 and the entries relating thereto shall be omitted;
- 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” ; |
- 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;
- No. 140, and the entries relating thereto shall be omitted;
- 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;
- No. 152, and the entries relating thereto shall be omitted;
- 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] ” ; |
- 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” ; |
- in S. No. 177, in column (3), the words, “Fly ash bricks” shall be omitted;
- in S. No. 196, in column (3), after the words “sports-ground rollers”, the word, brackets and figures “; Parts [8432 90]” shall be inserted;
- 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;
- in S. No. 200, in column (3), for the words “Sewing machines”, the words and figures “Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines” shall be substituted;
- 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” ; |
- 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” ; |
- in S. No. 216, in column (3), after the word “corrective”, the brackets and words “[other than goggles for correcting vision]” shall be inserted;
- 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;
- 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” ; |
- in S. No. 231, in the entry in column (3), the words “fishing hooks”, shall be omitted;
- 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-18%,-
- No. 1, and the entries relating thereto, shall be omitted;
- No. 10, and the entries relating thereto, shall be omitted;
(iii)in S. No. 12, for the entry in column (3), the entry “Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets and gajak]” ,shall be substituted;
(iv) after S. No. 12 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
| “12A | 1804 | Cocoa butter, fat and oil |
| 12B | 1805 | Cocoa powder, not containing added sugar or sweetening matter |
| 12C | 1806 | Chocolates and other food preparations containing cocoa”; |
(v) in S. No. 13, for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
| “1901
[other than 1901 20 00] |
Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included [other than mixes and doughs for the preparation of bakers’ wares of heading 1905]”;
- No. 14, and the entries relating thereto, shall be omitted;
- 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”; |
- 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”; |
- Nos. 18, 19 and 20 and the entries relating thereto, shall be omitted;
- 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;
- after S. No. 24 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
| “24A | 2202 91 00,
2202 99 90 |
Other non-alcoholic beverages [other than tender coconut water]”; |
(xii) after S. No. 26 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely: –
| “26A | 2515 | 12 | 20, | Marble and travertine, other than blocks |
| 2515 | 12 | 90 | ||
| 26B | 2516 | 12 | 00 | Granite, other than blocks”; |
- No. 27, and the entries relating thereto, shall be omitted;
- 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;
- 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”; |
- 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;
- 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;
- 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;
- No. 55, and the entries relating thereto, shall be omitted;
- 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”; |
- 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, dhoop batti, dhoop, sambhrani]”; |
(xxv) in S. No. 61, for the entry in columns (2) and (3), the following entries shall be
substituted, namely:-
| “3401 | Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent”; |
(xxvi) after S. No. 61 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
| “61A | 3402 | Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading |
| 3401 [other than Sulphonated castor oil, fish oil or sperm oil] | ||
| 61B | 3403 | Lubricating preparations (including cutting-oil preparations, |
bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals”;
(xxvii) after S. No. 62 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
| “62A | 3405 | Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404”; |
(xxviii) after S. No. 71 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
| “71A | 3602 | Prepared explosives, other than propellant powders; such as Industrial explosives”; |
(xxix) after S. No. 72 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
| “72A | 3604 | Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles”; |
(xxx) after S. No. 73 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
| “73A | 3606 | Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters”; |
(xxxi) after S. No. 89 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
| “89A | 3811 | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils”; |
- 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”; |
- 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”; |
- 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”; |
- 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”; |
- 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;
- 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]”; |
- 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”; |
- in S. No. 124, for the entry in column (3), the entry “Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]” shall be substituted;
- 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”; |
- No. 125, 126, 127, 128, 129 and 130 and the entries relating thereto shall be omitted;
- 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”; |
- in S. No. 133, for the entry in column (3), the entry “Artificial fur and articles thereof” shall be substituted;
- 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 |
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