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NOTIFICATION No.4/5/2005-Fin(R&C)(10)Dated 31st March, 2005.

In pursuance of entry (54) of Schedule "B" appended to the Goa Value Added Tax Act, 2005 (Act No. 9 of 2005), the Government of Goa hereby notifies the following Information Technology products, as specified in the Annexure herebelow, for the purposes of said entry (54), namely:- 

Annexure

Serial No.

HSN Code

Description of products

(1)

84.69

Word processing machines and electronic typewriters.

(2)

84.70

Electronic calculators. 

(3)

84.71  

Computer systems and peripherals,electronic diaries.

(4)

84.73

Parts and accessories of HSN 84.69, 84.70and 84.71 for items listed above.

(5)

85.01

DC Micromotors/Stepper motors of an output not exceeding 37.5 Watts.

(6)

85.03

Parts of HSN 85.01 for items listed above.

(7)

85.04

Uninterrupted power supplies (UPS) and their parts.

(8)

85.05

Permanent magnets and articles intended to become permanent magnets (Ferrites). 

(9)

85.17

Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carries-current line systems or for  digital line systems, videophones.

(10)

85.18

Microphones, multimedia speakers, headphones, earphones and combined microphone/speaker sets and their parts.

(11)

85.20

Telephone answering machines.

(12)

85.22 

Parts of telephone answering machines.

(13)

85.23

Prepared unrecorded media for sound recording or similar recording of other phenomena.

(14)

85.24

IT software on any media.

(15)

85.25

Transmission apparatus other than apparatus for radio broadcasting or T.V. broadcasting , transmission apparatus incorporating reception apparatus digital still image video cameras.

(16)

85.27

Radio communication receivers, Radio pagers.

(17)

85.29

(i) Aerials, antennas and their parts. (ii) Parts of items at 85.25 and 85.27 listed above.

(18)

85.31

LCD Panels, LED Panels and parts thereof.

(19)

85.32

Electrical capacitors, fixed, variable or adjustable (Pre-set) and parts thereof.

(20)

85.33

Electrical resistors (including rheostats and potentiometers), other than heating resistors.

(21)

85.34

Printed circuits.

(22)

85.36

Switches, connectors and relays for upto 5 Amps at voltage not exceeding 250 Volts, Electronic fuses.

(23)

85.40

Data/graphic display tunes, other than TV Picture tubes and parts thereof.

(24)

85.41

Diodes, transistors and similar semi-conductor devices; photosensitive semi-conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; mounted peizo-electric crystals.

(25)

85.42

Electronic Integrated Circuits and Micro- assemblies.

(26)

85.43

Signal generators and parts thereof.

(27)

85.44

Optical fibre cables.

(28)

90.01

Optical fibre and optical fibre bundles and cables.

(29)

90.13

Liquid crystal devices, flat panel displaydevices and parts thereof.

(30)

90.30

Cathode ray oscilloscopes, spectrum analysers, cross-talk meters, gain measuring instruments, distortion factor psophometers, network and logic analyser and signal analyzer.

(31) 8471 10 00 Analogue or hybrid automatic data processing machines.
(32) 8471 30 00 Portable digital automatic data processing machine, weighing not more than 10 kg, consisting of atleast a central processing unit, a key board and a display.
(33) 8471 41 00 Other digital automatic data processing machines comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined including micro computer, large or main frame computer.
(34) 8471 49 00 Other digital automatic data processing machines presented in the form of systems.
(35) 8471 50 00 Digital processing units other than those of sub-heading 8471-41 or 8471.49, whether or not containing in the same housing containing 1 or 2 of the storage units, input units or outputs units.
(36) 8471 60 00 Input or output units whether or not containing storage units in the same housing, including combined input or output units, line printer, dot matrix printer, letter quality daisy wheel printer, graphic printer, plotter lazer jet printer, ink jet printer, monitor, keyboard scanners and mouse.

(37) 8471 70 00 Storage units , including floppy disc drives, hard disc drives, removable or exchangeable disc drives, magnetic tape drive, cartridge tape drive, CD-ROM drive, digital video disc drive.
(38) 8471 80 00 Other units of automatic data processing machines.
(39) 8471 90 00 Switch mode power supply system.

(40)

8473 30 00 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading 84.71 which are given below:-
(i) Micro processors.
(ii) Motherboards.
(iii) Other mounted printed circuit boards.
(iv) Head stack.
(v) Ink cartridges with print head assembly.
(vi) Ink spray nozzle.
(vii) Network access controllers.
(viii) Graphic and intelligence based script technology. (GIST) cards for multilingual computers.
(ix) Toner Cartridges.
(x) Ink Cartridges.
(xi) Computer cabinet or case with or without SMPS.
(XII) Other parts covered by Sub-heading 8473 30.
(41) 8517 11 00 Line telephone sets with cordless hand sets, of push botton type.
(42) 8517 19 00 (i)Telephone sets of push botton type and rotary dial type.

(ii) Video phones.

(43) 8517 21 00 Facsimile machines.
(44) 8517 22 00 Teleprinters.
(45) 8517 30 00 Telephonic or telegraphic switching apparatus.
(46) 8517 50 10 PLCC equipments.
(47) 8517 50 20 Voice frequency telegraphy.
(48) 8517 50 30 Modems (modulators-de-modulators).
(49) 8517 50 40 High bit rate digital subscriber line system (HDSL).
(50) 8517 50 50 Digital loop carrier system (DLC).
(51) 8517 50 60 Synchronous digital hierarchy system (SDH).
(52) 8517 50 70 Multiplexer, statistical multiplexer.
(53) 8517 50 91 ISDN Terminals.
(54) 8517 50 92 ISDN Terminal adopters.
(55) 8517 50 93 Routers.
(56) 8517 50 94 X 25 pads.
(57) 8517 80 10 Attachments for telephones.
(58) 8517 80 20 Subscriber and equipments.
(59) 8517 80 30 Set top boxes for gaining excess to the internet.
(60) 8517 80 90 Other apparatus covered by this Sub-heading 8517.80
(61) 8517 90 10 Populated loaded or stuffed printed circuit boards.
(62) 8523 11 00 Magnetic tapes of width not exceeding 4 mm for recording sound and phenomena other than sound, including audio cassettes, video cassettes and other video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls.
(63) 8523 12 00 Magnetic tapes of width exceeding 4 mm but not exceeding 6.5 mm for recording sound and phenomena other than sound including , audio cassettes, video cassettes and other video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls.
(64) 8523 13 00 Magnetic tapes of width exceeding 6.5 mm for recording sound and phenomena other than sound including audio cassettes, 16 mm sprocket tapes, ¾" and 1" video cassettes, ½" video cassettes suitable to work with betacam, betacam SP/M II I and VHS type VCR, ¾" video tapes, 1" video tapes and other video tapes.
(65) 8523 20 00 Magnetic discs including hard discs pack, floppy disc or diskettes and other magnetic disc.
(66) 8523 30 00 Cards incorporating a magnetic stripe.
(67) 8523 90 00 Matrices for the production of records , prepared record blanks cartridges tape , ½" video cassettes suitable to work with digital type VCR, unrecorded compact disc (Audio), compact discs recordable Blank Master Disc-(i.e substrate) for producing stamper for compact disc and other prepared unrecorded media.
(68) 8524 31 00 Disc for re-producing phenomena other than sound or image including software.
(69) 8524 32 00 Disc for re -producing sound only including recorded audio compact discs.
(70) 8524 39 00 Other discs including video compact discs of educational nature.
(71) 8524 40 00 Magnetic tapes for re producing phenomena other than sound or image.
(72) 8524 51 00 Other magnetic tapes of a width not exceeding 4 mm.
(73) 8524 52 00 Other magnetic tape of a width exceeding 4 mm but not exceeds 6.5 mm.
(74) 8524 53 00 Other magnetic tapes of a width exceeding 6.5 mm
(75) 8524 60 00 Cards incorporating a magnetic stripe
(76) 8524 91 00 Other media for re producing phenomena other than sound or image; software
(77) 8524 99 00 Other recorded media including audio-visual news or audio visual views material .
(78) 8525 20 00 Transmission apparatus incorporating reception apparatus including walkie talkie set, cordless handsets, car telephone, transportable telephone, marine radio communication equipment, amateur radio equipments and cellular telephone.
(79) 8525 20 17 Cellular Phones.
(80) 8525 20 19 CDMA Phones.
(81) 85 38 000 Parts suitable for use solely or principally with the apparatus of heading 8536.
(82) 85 41 10 00 Diodes, other than photosensitive or light emitting diodes.
(83) 8541 21 00 Transistor , other than photo sensitive transistors with a dissipation rate of less than 1 W.
(84) 8541 29 00 Other transistors
(85) 8541 30 00 Thyristors, diacs and triacs, other than photosensitive devices.
(86) 8541 90 00 Parts of goods covered by heading 81 41.
(87) 8542 10 00 Cards incorporating an electronic integrated circuits (" smart" cards), including SIM Cards and memory cards.
(88) 8542 21 00 Digital monolithic integrated circuits.
(89) 8542 29 00 Other monolithic integrated circuits including cards incorporating only a single electronic integrated circuit with optical strip.
(90) 8542 60 00 Hybrid integrated circuits.
(91) 8542 90 00 Parts of goods covered by heading 8542.
(92) 8544 49 19 Telephone Cables.
(93) 9612 10 10 Computer printers ribbon.

Note :- (1) The Rules for the interpretation of the provisions of the Central Excise Tariff Act, 1985 (Central Act 5 of 1986) read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels shall apply for the interpretation of this Notification.

Note :- (2) Where any commodities are described against any heading or sub-heading or as the case may be, tariff item , and the aforesaid description is different in any manner from the corresponding description in the said Central Excise Tariff Act, 1985, then, only those commodities described as aforesaid will be covered by the scope of this Notification and other commodities, though covered by the corresponding description in the said Central Excise Tariff Act, 1985, will not be covered by the scope of this Notification.

Note;- (3) Subject to Note (2) above, for the purpose of any entry contained in this Notification, where the description against any heading or sub-heading, or as the case may be, tariff item, matches fully with the corresponding description in the said Central Excise Tariff Act, 1985, then, all the commodities covered for the purposes of the central excise tariff under that Act, will be covered by the scope of this Notification.

Note: (4) Where the description against any heading or sub-heading or, as the case may be, tariff item is shown as "other", then, the interpretation as provided in Note (2) above shall apply.

This Notification shall come into force with effect from 1st April, 2006.