In exercise of the powers conferred by sub-section (1) of section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, hereby makes the following further amendments in this Department Notification No. 1125-F.T. dated the 28th June, 2017 [No. 1/2017- State Tax (Rate)]:-
Amendments
In the said notification,-
(A) in Schedule I- 2.5%,-
(i) for serial No. 1 in column (1), and the entries relating thereto in columns (2) and (3), the following shall be substituted, namely:-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]" ;
(ii) for serial No. 2 in column (1), and the entries relating thereto in columns (2) and (3), the following shall be substituted, namely:-
(iii) serial Nos. 3, 4, 5, 6 in column (1), and the entries relating thereto in columns (2) and (3) shall be omitted;
(iv) in serial No. 16 in column (1), for the entry in column (3), the entry "All goods [other than fresh or chilled] and put up in unit container and,-
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE", shall be substituted;
(v) in serial No. 23 in column (1), in the entry in column (3) , after the word "frozen", the words ", put up in unit container and,-
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE", shall be inserted;
(vi) in serial No. 26 in column (1), for the entry in column (3), the entry "Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, put up in unit container and,-
(vii) in serial No. 27 in column (1), for the entry in column (3), the entry "Cashew nuts, whether or not shelled or peeled,desiccated coconuts " shall be substituted;
(viii) in serial No. 30 in column (1), in the entry in column (3), after the words "shelled or peeled", the words ", put up in unit container and,-
(ix) in serial No. 58 in column (1), in the entry in column (3), after the words "Meal, powder," the words "Flour" , shall be inserted;
(x) in serial No. 60 in column (1), and the entries relating thereto shall be omitted;
(xi) in serial No. 66 in column (1), in column (3), the words, "other than of seed quality" shall be omitted;
(xii) for serial No. 72 in column (1), and the entries relating thereto in columns (2) and (3), the following shall be substituted, namely:-
(xiii)for serial No. 78 in column (1), and the entries relating thereto in columns (2) and (3), the following shall be substituted, namely:-
(xiv) in serial No. 91 in column (1), in column (3), the words, "khandsari sugar" shall be omitted;
(xv) in serial No. 92 in column (1), 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 serial No. 100A in column (1), in column (3), after the words "Roasted Gram", the words ", idli/dosa batter, chutney powder" shall be inserted;
(xvii) for serial No. 111 in column (1), and the entries relating thereto in columns (2) and (3), the following shall be substituted, namely:-
(xviii) in serial No. 135 in column (1), 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 serial No. 156 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:
(xx) for serial No. 189 in column (1), and the entries relating thereto in columns (2) and (3), the following shall be substituted, namely:-
(xxi) after serial No. 197 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xxii) after serial No. 218A in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xxiii) after serial No. 219A in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xxiv) for serial No. 224 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and entries shall be substituted, namely:-
(xxv) after serial No. 224 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xxvi) after serial No. 225 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xxvii) after serial No. 230 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xxviii) in serial No. 234A in column (1), 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 serial No. 257A in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xxx) for serial No. 259A in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be substituted, namely:-
(B) in Schedule II-6%,-
(i) serial Nos. 2, 3, 4, 5, 6, 7, 8, 9, 10 in column (1), and the entries relating thereto shall be omitted;
(ii) for serial No. 11 in column (1), and the entries relating thereto in columns (2) and (3), the following shall be substituted, namely:-
(iii) in serial No. 14 in column (1), in column (3), the words "and desiccated coconuts", shall be omitted;
(iv) after serial No. 32 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(v) in serial No. 43 in column (1), 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 serial No. 44 in column (1), and the entries relating thereto in columns (2) and (3), the following shall be substituted, namely:-
(vii) in serial No. 45 in column (1), in column (3), the words " including idli or dosa batter" shall be omitted;
(viii) after serial No. 46 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(ix) after serial No. 57 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(x) for serial No. 70 in column (1), and the entries relating thereto in columns (2) and (3), the following shall be substituted, namely:-
(xi) serial No. 71, 86, 87, 88 in column (1), and the entries relating thereto shall be omitted;
(xii) for serial Nos. 89, 90 in column (1), and the entries relating thereto in columns (2) and (3), the following shall be substituted, namely:-
(xiii) in serial No. 139 in column (1), 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) serial No. 140 in column (1), and the entries relating thereto shall be omitted;
(xv) in serial No. 141 in column (1), in column (3), after the words "specified or included", the brackets and words "[other than products of coir]" shall be inserted;
(xvi) serial No. 152 in column (1), and the entries relating thereto shall be omitted;
(xvii) for serial No. 171 in column (1), and the entries relating thereto in columns (2) and (3) , the following shall be substituted, namely:-
(xviii) after serial No. 171A in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xix) in serial No. 177 in column (1), in column (3), the words, "Fly ash bricks" shall be omitted;
(xx) in serial No. 196 in column (1), in column (3), after the words "sports-ground rollers", the word, brackets and figures "; Parts [8432 90]" shall be inserted;
(xxi) in serial No. 197 in column (1), 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 serial No. 200 in column (1), in column (3), for the words "Sewing machines", the words and figures "Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines" shall be substituted;
(xxiii) after serial No. 201 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xxiv) after serial No. 207 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xxv) for serial No. 215 in column (1), and the entries relating thereto in columns (2) and (3), the following shall be substituted, namely:-
(xxvi) in serial No. 216 in column (1), in column (3), after the word "corrective", the brackets and words "[other than goggles for correcting vision]" shall be inserted;
(xxvii) in serial No. 221 in column (1), 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 serial No. 222 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xxix) in serial No. 231 in column (1), in the entry in column (3), the words "fishing hooks", shall be omitted;
(xxx) after serial No. 242 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and entries shall be inserted, namely:-
(C) in Schedule III-9%,-
(i) serial No. 1 in column (1), and the entries relating thereto, shall be omitted;
(ii) serial No. 10 in column (1), and the entries relating thereto, shall be omitted;
(iii) in serial No. 12 in column (1), 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 serial No. 12 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(v) in serial No. 13 in column (1), for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(vi) serial No. 14 in column (1), and the entries relating thereto, shall be omitted;
(vii) in serial No. 16 in column (1), for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(viii) after serial No. 16 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(ix) serial Nos. 18, 19 and 20 in column (1), and the entries relating thereto, shall be omitted;
(x) in serial No. 23 in column (1), 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 serial No. 24 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xii) after serial No. 26 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(xiii) serial No. 27 in column (1), and the entries relating thereto, shall be omitted;
(xiv) in serial No. 30 in column (1), 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 serial No. 30 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xvi) in serial No. 33 in column (1), 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; AV gas [other than kerosene PDS, petrol, diesel and ATF, not in GST]" shall be substituted;
(xvii) in serial No. 52 in column (1), 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 serial No. 54A in column (1), 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) serial No. 55 in column (1), and the entries relating thereto, shall be omitted;
(xx) after serial No. 57 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xxi)in serial No. 58 in column (1), for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(xxii) in serial No. 59 in column (1), for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(xxiii) in serial No. 60 in column (1), for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(xxiv) after serial No. 60 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xxv) in serial No. 61 in column (1), for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(xxvi) after serial No. 61 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
(xxvii) after serial No. 62 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xxviii) after serial nu serial No. 71 in column (1), and the entries relating thereto in columns (2) and (3), the following mber and the entries shall be inserted, namely:-
(xxix) after serial No. 72 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xxx) after serial No. 73 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xxxi) after serial No. 89 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xxxii) after serial No. 90 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
((xxxiii) after serial No. 94 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(xxxiv) after serial No. 104 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xxxv) after serial No. 107 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xxxvi) in serial No. 111 in column (1), 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 serial No. 121 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xxxviii) in serial No. 123A in column (1), for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(xxxix) after serial No. 123A in column (1), and the entries relating thereto in columns , the following serial numbers and the entries shall be inserted, namely:-
(xl) in serial No. 124 in column (1), for the entry in column (3), the entry "Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper [other than handbags and shopping bags, of cotton or jute]" shall be substituted;
(xli) after serial No. 124 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(xlii) serial No. 125, 126, 127, 128, 129 and 130 in column (1), and the entries relating thereto shall be omitted;
(xliii) after serial No. 132 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xliv) in serial No. 133 in column (1), for the entry in column (3), the entry "Artificial fur and articles thereof" shall be substituted;
(xlv) after serial No. 137 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(xlvi) after serial No. 150 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entry shall be inserted, namely:-
(xlvii) after serial No. 153 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entry shall be inserted, namely:-
(xlviii) in serial No. 175 in column (1), 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 serial No. 177 A in column (1), for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(l) after serial No. 177A in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(li) after serial No. 180 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(lii) in serial No. 181 in column (1), for the entry in column (3), the entry "Articles of cement, of concrete or of artificial stone, whether or not reinforced" shall be substituted;
(liii) after serial No. 182 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(liv) after serial No. 184 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(lv) in serial No. 185 in column (1), for the entry in column (3), the entry "Ceramic pipes, conduits, guttering and pipe fittings" shall be substituted;
(lvi) after serial No. 185 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
(lvii) after serial No. 189 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(lviii) after serial No. 190 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(lviii) after serial No. 191 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(lviii) after serial No. 192 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(lviii) after serial No. 195 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(lxii)in serial No. 235 in column (1), 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 serial No. 235 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(lxiv) after serial No. 236 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(lxv) in serial No. 237 in column (1), for the entry in column (3), the entry "Other cast articles of iron or steel" shall be substituted;
(lxvi) in serial No. 238 in column (1), for the entry in column (3), the entry "Other articles of iron or steel" shall be substituted;
(lxvii) after serial No. 252 in column (1), and the entries relating thereto in column (2) and (3), the following serial number and the entries shall be inserted, namely:-
(lxviii) in serial No. 253 in column (1), for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(lxix) in serial No. 262 in column (1), for the entry in column (3), the entry "Unwrought Aluminium" shall be substituted;
(lxx) in serial No. 271 in column (1), for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(lxxi) in serial No. 275 in column (1), 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 serial No. 275 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(lxxiii) after serial No. 301 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(lxxiv) after serial No. 302 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(lxxv) in serial No. 303A in column (1), for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(lxxvi) after serial No. 303A in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(lxxvii) after serial No. 307 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(lxxviii) in serial No. 316 in column (1), for the entry in column (3), the entry "Turbo-jets, turbo-propellers and other gas turbines [other than aircraft engines]"shall be substituted;
(lxxix) after serial No. 317 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(lxxx) in serial No. 320 in column (1), for the entry in columns (2) and (3), the following entries shall be substituted, namely:-
(lxxxi) in serial No. 324 in column (1), 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 serial No. 325 in column (1), 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 serial No. 327 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(lxxxiv) in serial No. 335 in column (1), 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 serial No. 361 in column (1), 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 serial No. 364 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(lxxxvii) after serial No. 365 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(lxxxviii) in serial No. 366 in column (1), 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 serial No. 369A in column (1), 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 serial No. 369A in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xci) in serial No. 375 in column (1), for the entry in column (3), the entry "Electrical transformers, static converters (for example, rectifiers) and inductors" shall be substituted;
(xcii) after serial No. 376 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(xciii) in serial No. 379 in column (1), for the entry in column (3), the entry "Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks]" shall be substituted;
(xciv) in serial No. 380 in column (1), 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; audiofrequency electric amplifiers; electric sound amplifier set" shall be substituted;
(xcv)after serial No. 380 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xcvi) after serial No. 381 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(xcvii) in serial No. 383 in column (1), 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 serial No. 383 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(xcix) after serial No. 384 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(c) after serial No. 388 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(ci) in serial No. 390 in column (1), 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 serial No. 395 in column (1), 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 serial No. 396 in column (1), 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 serial No. 397 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(cv) serial No. 410 in column (1), and the entries relating thereto, shall be omitted;
(cvi) in serial No. 411 in column (1), for the entry in column (3), the entry "Spectacles [other than corrective]; goggles including those for correcting vision" shall be substituted;
(cvii) after serial No. 411 in column (1), and the entries relating thereto in column (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(cviii) in serial No. 412 in column (1), 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 serial No. 413 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(cx) after serial No. 423 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(cxi) after serial No. 424 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(cxii) after serial No. 425 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(cxiii) in serial No. 427 in column (1), for the entry in column (3), the entry "Other clock or watch parts" shall be substituted;
(cxiv) in serial No. 428 in column (1), 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 serial No. 428 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(cxvi) in serial No. 429 in column (1), for the entry in column (3), the entry "Clock cases and cases of a similar type for other goods of this chapter, and parts thereof" shall be substituted;
(cxvii) after serial No. 429 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(cxviii) after serial No. 435 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(cxix) in serial No. 437 in column (1), 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 serial No. 438 in column (1), for the entry in column (3), the entry "Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile materials and cotton quilts]" shall be substituted;
(cxxi) after serial No. 438 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(cxxii) after serial No. 440 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(cxxiii) in serial No. 441 in column (1), 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 serial No. 441 in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(cxxv) after serial No. 448 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(cxxvi) in serial No. 449A in column (1), 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 serial No. 449A in column (1), and the entries relating thereto in columns (2) and (3), the following serial numbers and the entries shall be inserted, namely:-
(cxxviii) after serial No. 452O in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely:-
(D) in Schedule-IV-14%,-
(i) serial 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 in column (1), and the entries relating thereto, shall be omitted;
(ii) in serial No. 46 in column (1), in column (3), after the words in the brackets, "and Rear Tractor tyres", the words "rear tractor tyres; and of a kind used on aircraft", shall be added;
(iii) serial 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 in column (1), and the entries relating thereto, shall be omitted;
(iv) in serial No. 114 in column (1), 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 serial No. 117 in column (1), 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) serial Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 in column (1), and the entries relating thereto, shall be omitted;
(vii) in serial No. 135 in column (1), for the entry in column (3), the entry "Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)" shall be substituted;
(viii) serial Nos. 136, 137, 138 in column (1), and the entries relating thereto, shall be omitted;
(ix) in serial No. 141 in column (1), 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) serial Nos. 144, 145, 147, 148, 149, 150 in column (1), and the entries relating thereto, shall be omitted;
(xi) in serial No. 151 in column (1), for the entry in column (3), the entry "Digital cameras and video camera recorders [other than CCTV]" shall be substituted;
(xii) serial Nos. 152, 153 in column (1), and the entries relating thereto, shall be omitted;
(xiii) in serial No. 154 in column (1), in column (3), after the words and figures in the brackets "not exceeding 20 inches", the words " ; and set top box for television" shall be added;
(xiv) serial 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 in column (1), and the entries relating thereto, shall be omitted;
(xv) serial Nos. 216, 217, 218, 220, 221, 222, 225, 226 in column (1), and the entries relating thereto, shall be omitted;
(xvi) in serial No. 228 in column (1), for the entry "-" in column (2), the entry "Any Chapter" shall be substituted.
(E) in Schedule-V-1.5%, in serial No. 13 in column (1), for the words "of metal clad with precious metal", the words and brackets "of metal clad with precious metal [other than bangles of lac/shellac]", shall be substituted;
(F) in the explanation, in clause (ii), for sub-clause (b), the following shall be substituted, namely:-
"(b) The phrase "registered brand name" means,-
(A) a brand registered as on the 15th May, 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;
(B) a brand registered as on the 15th May, 2017 or thereafter under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on the 15th May, 2017 or thereafter under any law for the time being in force in any other country.";
2. This notification shall come into force on the 15th day of November 2017.
By order of the Governor,
RAJSEKHAR BANDYOPADHYAY,
Joint Secretary to the Government of West Bengal