Kerala act 010 of 2005 : The Kerala Finance Act, 2005

Date: 17 Mar 2005

Department

Department of Law

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ACT 10 OF 2005

THE KERALA FINANCE ACT, 2005* An Act to giVe effect to certam financwl proposals of the Government of Kerala for the year 2005-2006

Preamble -WHEREAS, It IS expedient to g1ve effect to certam financial proposals of the Govemment of Kerala for the Fmanc1al year 2005-2006, BE It enacted m the Fifty-sixth Year of Republic of India as follows -

1. Shor: tztle and commencement-{ 1) This Act may be called the Kerala Fmance Act, 2005

(2) Sub-sect\on (?.A) of sectiOn 3 shall be deemed to have come mto force on the 17th day <>f February, 2005, sub-section (12) of section 3 shall be deemed to have come mto force on the 25th day ~f November, 1988, sub-sectiOn

(14) of section 3 shall be deemed to have come mto force on 28th day of May, 2002, sub-sectiOns (2), (3), (4), (5) clause (a) ofstib-sectwn (9), (17) and (19) of sectiOn 3 and sectiOn 7 shall come mto force on the date of commencement of the Kerala Value Added Tax Act, 2003 (30 of 2004) and the remammg provisions shall come mto force on the 1st day of April, 2005

2 Amendment of Act 17 of 1959-ln the Kerala Stamp Act, 1959 (17 of 1959),-

( 1) sectiOn 30 A shall be otrutted,

(2) m the Schedule,-

(a) rn column (3) against senal number 21 for the entry "Two rupees for every Rs 100 or part thereof of the fair value of the property or the amollllt or value of the consideratiOn for such conveyance, whichever IS higher" the entry "SIX rupees for every Rs I 00 o~ part thereof of the amount or value of the consideratiOn for such conveyance" shall be substituted,

.. Rec1eved the assent of Governor on the 17th day of March, 2005 aud publl';hed m the Kerala Gazette Extraordinary No 579 dated 18th Match 2005 ~

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(b) for senal number 22 and the entries relatmg thereto m columns

(2) and (3), the following senal number and entries shall, respectively, be substituted, namely -

''22 Conveyance as defined by

sectiOn 2 (d), not bemg a transfer

charged or exempted under

No 55 of unmovable property

situated withm ·the Municipal

Corporations or Municipahtles

E1ght rupees fifty paise for

every Rs 1 00 or part thereof

of the amount or value of the

consideratiOn

conveyance "

for such

2 ·Amendment of Act 15 of 1963.-In the Kerala General Sales Tax.Act, 1963 (15 of 1963),-

(1) m section 2,-

(i) for clause (xvB), the followmg clause shall be substituted, namely-

"(xvB) "Notified goods" means goods not1f1ed by the Government for the purposes of section 30 E ", (Ii) the proviso to clause (xxv) shall be omitted,

(iii) the Explanation under clause (xxv1) shall be omitted, (1v) for clause (xxv1) shall be substituted, namely-

"(xxvn) "turnover" means the aggregate amount for which goods are either bought or sold, supphed or distributed by a dealer, either directly or through another, on h1s own account or on account of others, whether for cash or for deferred payment or other valuable consideratiOn.",

(2) for clause 5, the followmg clause shall be substituted, namely-

"5 Levy of tax on sale of goods -( l) Every dealer (other than a casual trader or agent of a non-resident dealer or the .Central Government, or Government of Kerala or the Government of any other State or of any Umon Territory, or any local authonty) whose total turnover for a year IS not Jess than two lakh rupees and every casual trader or agent of a non-resident dealer, the Central Government, the Government of Kerala the Government of any other

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State or of any Unwn Terntory or any local authonty, whatever be 1ts total turnover for the year, shall pay tax on h1s taxable turnover for that year m -resp~ct of goods mcluded m the Schedule at the rate mentwned agamst such good,-

(a) m respect of av1atwn turbme fuel, D1esel and Petrol, at the pomt of sale m the State by an 01! company liable to tax under th1s sectiOn, except where the sale IS by an 011 company to another ml company and at the pomt of first sale m the State by a dealer liable to tax

• under this sect1on when the sale IS not by an 011 company

(b) m respect of Foreign hquor, at the pomt of sale by the Kerala State Beverages (Manufacturmg and Marketmg) CorporatiOn Limited and at the pomt of first sale m the State by a dealer hable to tax under th1s sectiOn except where the sale JS to the Kerala State Beverages (Manufacturmg and Marketmg) CorporatiOn Limited

(c) m respect of other goods mcluded m the Schedule, at the pomt of first sale m the State by a dealer liable to tax under tlus section Explanatzon For the purposes of this sectiOn,-

( a) "01l Company" means Koch• Refmenes Ltd , Indian OJ!

. ...

CorporatiOn Ltd , Hmdustan Petroleum CorporatiOn Ltd , Indo-Burma Petroleum Company Ltd , Bharat Petroleum and mcludes such other company as the Government of Kerala may, by notification m the Gazette, specify m th1s behalf --}1 (b)· "Fore1gn liquor" means and mc\udes wme, brandy, champagne, sherry, rum, gm, whisky, beer, cidar, cocoa brandy and all other dtsttlled or spmtuous preparatiOns but shall not mclude med1cmes and drugs covered by the Kerala Value Added Tax Act, 2003 (30 of 2004)

(2) (1) Notw1thstandmg anythmg contamed m sub-section (1 ), every dealer m Fore1gn L1quor, as specified hereunder, shall pay turnover tax on the turnover of foreign liquor at all pomts of sale m the State, after makmg such deductwns as may be prescnbed, namely -

(a) by a bar attached hotel, at the rate of ten per cent, and

(b) by others at the rate of five per cent, on the turnover at all • pomts of sale . Explanatzon I -Any dJstillery, brewery, wmery or other manufactory established under sect1on 14 of the Abkan Act I of I 077, shall be hable to pay turnover tax or1 the turnover mcludmg any duty of excise lev1able on such liquor ~·

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at the hands of such person, whether such duty IS pa1d by such person or any subsequent dealer as per the provistons of sectton 18 of the satd Act • Explanation II -For the remove! of doubt, Jt IS hereby clanfied that any distillery m the State wh1ch sell hquor manufactured by tt w1thm the State to the Kerala State Beverages (Manufactunng and Marketmg) Corporation shall be hable to pay turnover tax on the turnover of sale of liquor by It to the said Corporatton and the turnover for the purpose of tills sub-sectJOn shall mclude any duty of exercise leviable on such hquor at the hands of such manufacturer whether such duty IS pa1d by the manufacture! or by the said Corporation Explanatron III -For the purposes of this sub-sect100 bar attached ~ hotel shall mean a hotel, restaurant, club or any other place wh1ch IS licensed tmder the Foreign Liquor Rules, to serve foreign hquor specified under clause (b) of ExplanatiOn to sub-sccnon ( 1)

(u) Notwithsandmg anythmg contamed m sub-sectiOn (1) of section 22, no dealer.shall collect from his purchaser the turnover tax payable by him under this sub-sectiOn

(3) Notw1thstandmg anythmg contamed m sub-sectiOn (1), every dealer registered under sub-sectton (3) of sectton 7 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), shall, whatever be the quantum of h1s total turnover, pay tax on Ius taxable turnover for that year m respect of the sale of the goods, With reference to the purchase of which he has furnished a declaration under sub-sectiOn (4) of sectwn 8 of the said Central Act

(4) Notwithstandmg anythmg contamcd m sub-sectiOn (1) but subJect to sub-sectiOn (5), where goods sold are contamed m contamers or are packed m any packmg matenah, the rate of tax and the pomt of Ievey applicable to such contamers or packmg matenals, as the case may be, shall, whether the pnce of the contamcrs or the packmg matenals IS charged separately or not be the same as those applicable to goods contamed or packed, and m dctcrmmmg the turnover of the goods, the turnover m respect of the contaoncr5 or packmg matenals shall be mcluded therem

(5) Where the sale or purchase of goods contamed m any contamers or packed in any packmg matenals ts exempt from tax, then sale or purchase of such contamers or packmg matenctls shall also be exempt from tax Explanatwn -For the purpose of sub-sectiOn (4) and sub-sectiOn (5), the word "contamers" mcludc gunny bag::., tms. bottle~ or any other containers (3} sectiOns 5B and 5C shall be omitted

(3A) sectwn 5BA shall be omttted,

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(4) for section 50, the followmg sect10n shall be substituted, namely- 7 '50 Levy o/ Addztwnal Sales Tax -The tax payable under• sectwn 5 and sectwn 5A shall be mcreased by an addttwnal sales tax at the rate of fifteen per cent of the tax payable under the satd sections Prov1ded that no add1t10nal sales tax under thts sectiOn shall be levted on the tax payabk on Htgh Speed D1esel Oil, Petrol fallmg under sub-entries (n) and (tv) of Sl ~.Jo 1 and Foretgn Ltquor fallmg under Sl No of the Schedule··, (4A) after seri10n 50, the followmg section shall be mserted, namely-

"5E Spe_·wl prov1s10n for completiOn of assessment of tax on lotifrles -Notw,thstandmg anythmg contamed m this Act or any JUdgement, decree or ord~r of any Court, Tnbunal or other authonty, any dealer m lottery· tickets hable to pay tax under sub-sectiOn (1) of sectton 5 or sectiOn 5BA as It stood before amendment by the Kerala Fmance Act, 2005 shall be !table to pay tax on the sale or purchase of lottery tickets at the rates applicable under thts Act before such amendment and nothmg shall affect the rtght to Initiate and complete any proceedmgs pendmg regardmg the asses~ment Levy, collection and recovery of tax, penalty or other amount chargeable mcludmg that of escaped turnover or affect the habthty of any person to pay any sum due from lum or extstmg nght of refund under th1s Act or the nght to 1rut1ate or contmue any applicatiOn, appeal, reviSion tncludmg suo motu rev1s10n or other proceedmgs made or preferred to any officer or authonty under this Act ",

(5) secttons 7 and 9 shall be Omitted, ( 6) m section 17,-

(a) m sub-sectwn (6) for the words 'five years' the words 'four years' shall be substituted,

(b) after the fourth provtso to sub-sectiOn (6), the followmg prov1so shall be added, namely -

"Provided also that the assessment re\atmg to the year 2000-01 shall be completed on or before 31st Marcb 2006 ",

(7) after sectiOn 17 A, the followmg sectiOn shall be mserted, namely -

"17B Spec1al prov1s1on for completion of assessment- Notwithstandmg anythmg contamed m thts Act, a dealer who had purchased

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clause 3 of the Kerala Fmance Btll, 2004 durmg the penod from the first day of Apnl, 2004 to the 27th day of July, 2004, from any registered dealer after paymg tax at the rates shoWn m column (4) agamst the sa1d senal numbers, such dealer shall pay tax on the re-sale of such goods at the rates mentwned ill column (6) agam~t suchgoods and the assessmg authonty shall complete the assessment under sectiOn 17 of the Act ",

(8) sectiOn 18 shall be om1tted,

(9) ill sectmn 22,-

(a) the prov1so to sub-sect1on (3) shall be omitted,

(b) after sub-section (4), the followmg sub-sect1ons shall be mserted, namely-

"(5) The Central Government, Government of Kerala, the Government of any other State or any Umon Terntory (mcludmg departments of Central and State Government) and local authonttes shall collect tax at the rats or rates specified m the Schedule to the Act m respect of any sale of goods effected by them and the tax so collected shall be remrtted to Government m the Commercial Taxes Department on or before the 1Oth day of the succeedmg month

(6) If any otficer responsible for collection of tax fcllls to do so or falls to remit the tax so collected under sub-sectiOn (5) such officer shall be perSonally hablc to Government for such amount together wtth mterest and such amounts shall be liable to be recovered from hiDl as If It were arrears of revenue due on land recoverable from hiDl ",

(1 0) In section 23, for sub-sectiOn (3) the followmg sub-section shaD be substituted, namely -

"(3) If the tax or any other amount assessed OI due under this Act IS not paid by any dealer or any ot•her person wtthm the trme prescnbed therefore m this Act or m any ruie made thereunder and m other cases w1thm the time specified therefore ill the notice of demand, the dealer or the other person, shall pay siiDple illterest at the rate of twelve per cent per annum on the tax or other ar.1ount defaulted ",

(I 1) section 23A and sectiOn 238 shall be omitted,

{12) m sectJOn"30B, for sub-sectiOn (4), the followmg ~~h-o;ectlon shall be !>Ubstituted, namely -

"(4) Where any person cons1gns any goods or transports any goods liable to tax under this Act from anotlleJ St

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furmshed m the documents accompanymg the goods are false or the consignor or purchaser stated therem IS found to be bogus or non-ex1stent or IS not traceable or wh"ere the transporter fa.tls to prove the bona fides or the transport, It shall be presumed that such goods have been sold m the State by the consignor or the owner cf the goods or the transporter or the owner or person rn charge of the veh1cle or the person m charge of the goods or all of them JOmtly and they shall be JOmtly and severally hable to pay tax on such sales which shall be assessed and recovered m the manner provtded for m sub-sectiOn (3) ",

(13) sectiOn 30 C :111d sectiOn 30 D shall be mrutted,

(14) m Section 30 E,-

(1) m sub-sectiOn (1), for the words "Coffee, rubber, cardamom, gmger, pepper, arecanut, cashewnut, rron and steel and any other goods notttied by Government", the words "any nobfied goods" shall be subsbtuted;

(n) In the second provtso to sub-sectiOn (4), for the word "penalty"

the words "redemptiOn fee" shall be substttuted,

(111) for sub-sectwns (5) and (6), the followmg sub-sectwns shall be substituted, namely -

"(Sr Notwtthstandmg anythmg contamed m the foregomg provtsJons, If the owner or person m charge of the notified goods or the owner or person m charge of the vehtcle falls to prove the genumeness of the transport of the not1fied goods or to rem1t the redemptton fee as spectfied m the second prov1so to sub-sectiOn (3 ), WJthm th1rty days from the date of setzure and detentiOn of goods and the authonzed officer has reason to beheve that the owner or the person m charge of the vehtcle or the dnver has transported the notified goods to evade payment of tax w1th the knowledge or conmvance of the owner of the goods, the offieer may confiscate the vehtcle or vessel along With the goods, Provided that the authoriZed officer shall serve nonce to the owner of the veh1cle or the person m charge of the veluclc or the owner of the nottfied goods, If ascertamable, mt1matmg the reason for the confiscatiOn of the vehtcle or vessel affordmg htm and an opportumty of bemg heard The officer shall also afford an opportumty to any of such persons to pay a penalty equal to thnce the amount of tax attempted ·to be evaded m lieu of confiscatiOn of the notified goods and an amount equal to thnce the amount of such tax or rupees one lakhs whtchever IS htgher m heu of confiscatiOn of the vehtcle or vessel

(6) No order confiscatmg any veh1cle or vessel shall be made under sub-sectiOn ( 4 ), 1f the owner or the person m charge of the vehtcle or vessel proves to the satisfactiOn of the authonzed officer that It was used for carrymg

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the notified goods without the knowledge or conmvance of the owner himself, his agent, If any, or the person m charge of such vehicle or vessel and that each of them has taken all reasonable and necessary precautions agamst such usc ", (14A) after sectiOn 30F, the followmg sectiOn shall be mserted, namely.-

"30G Polzce Assistance for.:.,mspectwn, search and se1zure -An officer authonzed under the proviSions of this Act to conduct mspectwn, search or se1zure of any vehicle or vessel, goods, busmess place, residential accormnoda!Ion or any other place, If such officer feels necessary to have pohce assistance·for the effective conduct of such mspecuon, search or seizure may seek pohce assistance from the officer m charge of the pollee statiOn or from his supenor officer havmg JUrisdictiOn over the area where mspect10n, search or se1zure IS to be conducted or IS bemg conducted and thereupon such pollee officer shall render such ass1stance to the officer as may be reqmred for the conduct of such InspectiOn, search or seizure",

(15) m sectiOn 32, after the words 'or steamer agency' and before the words 'm the State' the words 'or couner services' shall be mserted,

(16) after section 49, the followmg section shall be mserted, namely-

"49A Bar agamst attachment m certam ca~es -Notwithstandmg anythmg contamed m any other law m force or m any JUdgement, decree or order of any court, no court or any other authonty shall pass any order attachmg any amount from a'ny person out of the tax collected by such person under the Act and kept with him before 1t became due to Government ",

(17) m SectiOn 59, after sub-section (3) the following sub-section shall be mserted, namely -

"(4) Notwithstandmg anythmg contamed m this Act, goods which were llable to tax at the pornt of last purchase m the State under section 5, on the date preceding the date of commg mto force of The Kerala Value Added Tax Act, 2003 (30 of 2004) and purchased m the State and are held as closmg stock on such date shall be deemed to have acqurred the quality of last purchase rn the State on such date, and tax leVJed at the rate of four per cent ",

(18) m Section 59A, after sub-section (5), the followmg sub-section shall be mserted, namely -

"(6) The CommiSSioner may, on application or otherwise, at any time withm a penod of three years from the date of the orders passed under sub-section (I), rectify any error apparent on the face of the record

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Provided that no such rectificatiOn which IS preJUdJcJal to a person shall be made, unless the Commisswner has given notloe to the person affected and has allowed hun a recisooable opportunity ofbemg heard··,

( 19) for the Schedules, the followmg Schedule shall be subsntuted, namely- S/ No

"The SCHEDULE [SectJOn 5( I)] Goods m respect of which tax IS leVIable under secnon 5 Sub-entry Descnptzon ~~goods

(11)

(Ill)

(IV)

(i) (n) Petroleum Products AviatiOn turbme fuel High Speed Diesel 01l

• Motor Spmt (mcludmg light diesel oil but excludmg petrol, naphtha, aviatiOn turbme fuel and high speed diesel oil) Petrol other than naphtha

Forezgn Lzquor

Beerandwme

Other than Beer and Wme

GanJa and Op1um

Rate of

tax

(per cent)

85,

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4 Amendment of Act 32 of 1976-In the Kerala Tax on Luxurtes Act, 1976 (32 of 1976),-

(1) m secnon 2,-

(a) after clause (b), the followmg clause shall be mserted, namely-

"(bb) 'Appellate Tnbunal' rtieans the Appellate Tnbunal appomted under section 4 of the Kerala General Sales Tax Act, 1963 (15 of

,)963),

(b) for clause (f), the followmg clause shall be substituted, namely-

"(f) "Luxury prov1ded m a hotel, house boat, hall, aud1tonum, kalyanamandapam or place of hke nature" means accommodatiOn for restdence or use and other amemttes and servtces provtded m a hotel or house boat or hall or audtlonum or kalyanamandapam or place of hke nature the rate of charges of which, exclusive of charges for food, dnnk and telephone calls, ts seventy-five rupees per day or more ",

"(h) "propnetor" m relation to a hotel, house boat, hall, audttonum, kalyanamandapam or place of hkc nature mcludes the person who for the time bemg IS m charge of the management of such hotel, house boat, hall, audttonum or kalyanamandapam or place of ltkc nature as the case may be",

(2) m section 4,-

(a) ~·n sub-sectton ( l) for the words "hotel or a house boat" the words

"hotel, house boat, hall, audttonum or kalyanamandapam or mcludrng those attached to hotels, clubs, kalyanarnandapam and , places of the hke nature whtch, are rented for accommodatiOn for rcstdence or used for conductmg functions, whether pubhc or pnvate, exhtbttiOns" shall be rnserted,

(b) to sub-secttol1 ( 1 ), tl1e followmg prov1so shall be mset1ed, namely-

"Provided that the sub-sectiOn shall not apply to halls and audttonums located wtthm the premises of 'places of worslup' owned by such msntunons "

"ten per cent" shall be substituted, (i

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(d) after sub-section (2A) the followmg sub-sectiOn shall be mserted, namely-

"(2B) The luxury tax payable m respect of hall, aud1tonum, kalyanarnandapam or place of the like nature under sub-section ( 1) shall be at the follov.wg rates, of such charges received on all amernhes and sefV!ces proVlded, but exclusive of charges for food, dnnk and telephone calls, namely -

• Rent or other charges realized

(I) S1x thousand rupees and above But below twenty-five thousand rupees

(2) Twenty-five thousand rupees and above

But below fifty thousand rupees

(3) Fifty thousand rupees and above Rate of Tax

Ten per cent

Twenty per cent

Thirty per cent",

(3) for section 4B, the followmg sechon shall be substituted, namely-

"4B Regzstwtzon of Hotels etc-( 1) Every propnetor of a hotel havmg not Jess than five rooms to be rented for accommodatiOn for residence or otherwise and of every house boat, hall, auditonum, kalyanamandapam and place of·the hke nature shall get his hotet, house boat, hall, audltonum, kalyanamandapam or place of the like nature registered under the Act and the registration renewed annually "

(2) An applicatiOn for registration or renewal shall be made to such authonty m such manner and Within such penod as may be .prescnbed and shall be accompamed by a fee as specified below

"(a) Star Hotels Six thousand two hundred and fifty rupees

(b) Hotels other than Star Hotels,- (!) Withm the local area of a Municipal Corporanon

(n) Withm the local area of a Mumcipal council or

townsh1p by whatever

name called

(m) Within the local area of a grama panchayath

One thousand two hundred and fifty rupees

One thousand rupees

Seven hundJ ed and

fifty rupee~

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(i) Withm the local area of a One thousand rupees

• Mumctpal Corporation

(u) Wtthm the local area of a Muructpal Council, 01 Township by whatever name called

(m) Wtthm the local area of a grama panchayath

Seven hundred and

fifty rupees

Five hundred rupees",

(4) m sectiOn 5A, for clauses (a), (b) and (c) the followmg clauses shall be subsnruted, namely--

"(a) Wtthln the local area of a MuniCipal Corporation,

(I) per atr-condttioned room One thousand eight hundred and seventy-five rupees

(u) per non arr-condttloned room One thousand two hundred and fifty rupees

(b) Withm the local area of a IDUll!Clpal council or township by whatevet name called,

(I) pt>r air-condthoncd room

...

(u) per non arr-cond1t10ned room

(1) per au-c.mditJ.oned room

(n) per non arr-condihoned room One thousand eight hundred and seventy-five rupees One thousand rupee~

One thousand rupees

Seven hundred and fifty rupees",

(5) after sect! on 7, the followmg seen on shall be mserted, n~mely-

"7A' Appeal to Appellate Tnbunol-(1) Any person agr:nevcd by an order referred m the sub-section (1) of sectiOn 7 or :!.11}' off;cer empowered by the Government m this behalf or any othet person obJcctmg to an ordet passed by the Appellate Authonty uoder sub-sectiOn (1) of sectton 7 may, wzthm sixty days from the date on which the order was served on him appeal agamst sue!: oroer to the Appellate Tnbunal m such manner as may be prescnbed. Provided that the Appellate Tnbunal may admtt an appeal presented after the cxpuy of the sazd penod If It IS sattsficJ that :he apj:~llal'!t has sufficient cause for not presenting the appeal wtthm the Sh' · . :n,l

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(2) Every appeal shall be m the prescnbed form and shall be venfied m such manner as may be prescnbed, and shall be accomparued by a fee of rupees seven hundred

(3) In dlsposmg. an appeal, the Appellate Tnbunal may, after glVlng the parties a reasonable opportumty of bemg heard, etther m person or by a' representatJve, m the case of an order of assessment or penalty,-

(t) confirm, reduce, enhance or annul the assessment or penalty or both, or

(u) set astde the assessment and du"ect the assessmg authonty to make a fresh assessment after such enqmry as may be duected, or (ru) pass such other orders as tt may thrnk fit

ProVIded that tf the appeal mvolves a questlon of law for wluch the Appellate Tnbunal has prev10usly grven tts declSlon m another appeal and the matter ts pending for deciSion before the High Court or the Supreme Court as the case may be, the Appellate Tnbunal may defer the hearmg of the appeal before tt, till the matter IS finally dtsposed of by the Htgh Court or the Supreme Court, as the case may be •

(4) Every order passed by the Appellate Tnbunal under sub-section (3) shall be commurucated m the manner prescnbed to the appellant, the respondent, the authoHty from whose order the appeal was preferred, the Deputy Connrusstoner concerned and to the CommiSSIOner Commerctal Taxes",

(6) for sectiOn l 0, the followrng section shall be substituted, namely_-

"10 Interest on Default -If the. tax or any other amount assessed or due under thts Act IS not pa1d by the propnetor or any dealer or any other person WJthm the tlme prescnbed therefor, m thts Act or m any rule made thereunder and m other cases wtthm the hme spectfted therefor m the nottce of demand, the propnetor or the other person shall pay stmple mterest at the rate of twelve per cent per annum on the .tax or other amount defaulted "

5 Amendment of Act 15 of 1991 -In the Kerala Agncultural Income Tax Act, 1991 (15 of 1991),-

(1) m section 37,- m sub-sectiOn ( 4 ), for the words 'fifteen per cent' the words 'twelve per cent' shall be substituted,

(2) m section 39,- m the first provtso, after the words 'denved from' and before the words 'manufactured tea' the words "rubber, coffee and" shall be mserted, l

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(3) afte~ section 91 the followmg sechon shall be mserted, namely-

"91A Appropnatzon ofpayment-{1) Where any tax or any other amount due or ~emanded under the Act 1s pa1d by an assessee or other person, the payment so made shall be appropnated first towards mterest accrued on such tax or other amount under sub-secllon (4) of Section 37 on such date of payment and the balance ava1lable shaJl be appropnated towards pnnc1pal outstandmg, notw1thstandmg any request to the contrary by the assessee or any person ~

makmg such payment ·

(2) Notwtthstandmg anythmg contamed m sub-sect1on (1) where any assessee or other person has patd any amount towards tax or any other amount pnor to commg mto force of th1s section, no re-computallon of such payments shall be made under sub-sect10n (1)", '

(4) for the Schedule the followmg Schedule shall be subsntuted, namely.-

"SCHEDULE (See secllon 3)

RATES OF AGRICULTIJRAL INCOME TAX

(1) In the case of person other than a company or co-operanve soc1ety,

(a) Where the total agncultural mcome Nil does not exceed Rs 40,000

(b) Where the total agncultural mcome 10 per cent of the er.:ceeds Rs 40,000 but does not amount by wh1ch the exceeds Rs 60,000 total agncultural mcome .- exceeds Rs 40,000

(c) Where the total agncultural mcome Rs 2000 plus 20 exceeds Rs 60,000 but does not per cent of the exceeds Rs 1,00,000 amount by which the total agncultural mcome

. exceeds Rs. 60,000 '(d) Where the total agncultural mcomc Rs 10,000 plus³⁰ exceeds Rs 1,00,000 per cent of the

amount by whtch the

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(2) In the case of a firm, thuty-five per cent of the total agncultural mcome

(3) In the case of a domestic company or co-operative soctety,-

(a) Where the total agncultural mcome 35 per cent of the does not exceed R.s 25,000 total agncultural mcome

(b) Where the total agncultural mcome 40 per cent of the. exceeds R.s 25,000 but does not total agncultural mcome exceeds R.s I ,00,000

(c) Where the total agncultural mcome 45 per cent of the exceeds Rs 1,00,000 but does not total agncultural mcome exceeds Rs 3,00,000

(d) Where the total agricultural mcome 50 per cent of the exceeds Rs 3,00,000 total agncu}tural mcome

(4) In the case of foretgn company, eighty per cent of the total agncultural mcome"

6 Amendment of Act 15 of 1994,-In the Kerala Tax on Entry of Goods mto Local Areas Act, 1994 (15 of 1994),-

(1) m sectiOn 4, after the words, brackets and figures "Kerala General Sales Tax Act, 1963 (Act 15 of 1963)", the words, brackets and figures "or the Kerala Value Added Tax Act, 2003 (Act 30 of 2004)"

shall be mserted,

(2) m section 12, after the word 'exempt' the words 'either prospectJvely or retrospectJvely' ">hall be mserted ,

(3) m sectJon 14AA, for the words and figures "31st day of December, 2004", the words and figures "31st day of March, 2006"

shall be substituted, •

•

(4) m sectiOn 15, sub-section (2) shall be omitted,

(5) after secnon 15, the followmg sectJon shall be mserted, namely-

"l5A Interest on default -If the tax or any other amount assessed or due under this Act 1s not patd by any dealer or any other person wtthm the time prescnbed therefor m thts Act or m dny rule made thereunder and m other cases withlll the tJme spec1fied therefor 111 the notice of demand, the dealer or the other person shall pay, srmple mterest at the rate of twelve per cent per armum on the tax or other amount defaulted ", I

)

• I

, .

)

215

' (6) for sectiOn 18, the followmg sectwn shall be substituted, namely-

" 18 Restnctzon on R ]gtstratron -NotW1thstandmg anythmg contamed m any other law for the turr bemg m force, where the liability to pay tax m respect of a motor vehicle or body bmlt on a motor vehicle anses under th1s Act, and such -motor vehicle or body bm.lt on motor vehicle IS requued to be registered m the State under the Motor Vehicles Act, 1988 (Central Act 59 of 1988), no reg1stermg authonty shall rcgtster such motor vehicle w1th body bwlt on motor vehicle, unless the person concerned furmshes a certificate of payment of such taxes due under the Act, 1ssued by the competent authonty of the. Commercial Taxes Department",

(7) m the Schedule,- ( a) for the entnes agamst senal number 2, the followmg entnes shall be substituted, namely -

"Cement mcludmg white cement",

(b) for the entnes agamst senal number 6, the followmg entnes shall be substituted, namely-

"Cudappa stones, Kotta stones, any other srrmlar stones and slabs",

"Generator-whether assembled or unassembled",

(d) after senal number 59 and the entnes agamst 1t, the followmg senal numbers and entries shall be added, namely -

"60 ScJCntlfic and laboratory cqmpments

61 Electroruc goods

62 Machmenes

63 Fue works mcludmg coloured matches

64 Glasses

65 Motor velucle spares

66 Lmoleurn and fleXIble floonng matenals "

I .

216

7 Amendment of Act 30 of 2004 -In the Kerala Value Added Tax Act, 2003 (30 of 2004),-

(1) m sectton 2,-

(a) for clause (x), the followmg clause shall be substttuted, namely-

"(x) "capital goods" means plant, machmery, eqwpments mcludmg pollutton/quahty control, Jab and cold storage eqmpments used m manufacture, processmg, packmg or storage of goods m the course of busmess but shall not mclude -such goods and c1Vll strucrure as may be notified by Government "

(b) after clause (xvrn) the followmg clause shall be mserted, namely-

"(xvm A) ''Empowered Comrmttee" means the Empowered Comlmttee of State Fmance Mimsters constituted by the Mmistry of Fmance, Government of Ind1a on the basts of the resolutiOn adopted m the conference of the Chtef Muusters on 16th November, 1999 ",

(ba) after clause (XXXVI) the followmg clause shall be mserted, namely-

"(xxxv1 A) ''Prevallmg market pnce" means the sale pnce for the sale of goods fixed by the assessmg authonty, 1f he has reason to beheve that the dealer has practiced undervaluation and the sale pnce shall be the value or pnce at which the goods of the kmd .or quahty are sold or capable of bemg sold m the open market or the pnce obtained from the Kerala State C1Vll Supphes Corporation Ltd or Econormc and Statistics Department of the State or other rehable sources on the date or sale of such goods ", ·

(bb) m clause (xlv1), for the word and figures, "section 49", the word and figures "sectton 46" shall be substttuted

"(lvn) "zero rate sale" means the sale of any goods on wh1ch no tax IS chargeable but m relation to which mput tax credit or refund of mput tax pa1d 1s admissible "

(2) m section 6 ,

(a) m sub-sectlon (1),-

(t) for the words "not less than two lakhs", the words "not less than ten lakhs" shall be substituted,

(n) for clause (a), for the words "Second, Thud and Ftftb

!i· i

~' .u Schedules", the words, "Second and Thrrd Schedules" shall be substituted, ~·

(111) for clause (b), the followmg clause shall be substituted, namely- .

"(b) goods specified m the Fourth Schedule shall be outside the pUTVIew of this Act " ,

217

(Iv) foi clauses (d), (e) and (f), and the provtsos anC'l the Explanation thereunder, the followmg clauses shall be substituted, namely -

"(d) In the case Qf goods not fallmg under clause~ (a), (b) or (c), at the rate of 12 5% at all pomts of sale of such goods withm the State,

(e) m the case of transfer of goods mvolved m the execution of works contract where transfer IS m the form of goods, at the rates specified for such goods m clause (a), (b), (c) or (d) above, as the case may be,

(f) m the case of transfer of goods mvolved m the executwn of works contract, where the transfer IS not m the form of goods but m some other form, at the rate of 12 5% at all pomts of sale,", ·

· (aa) 10 the provtso to the sub-sectton (2), for the words 'two lakh ·_rupees' the words 'five lakh rupee~' shall be substttuted, ~

, __ _

·'---.. (b) sub-section (3) and the provtsos thereunder shall be onutted,

(c) 10 sub-sectiOn (5), for the words "twenty lakhs" and "two per cent of the turnover" the words "fifty lakhs'! and "one per cent of the turnover of taxable goods" shall be substituted

(d) after sub-section (5) the followmg proviso shall be mserted, namely_,____ '

"Provided that a dealer who has been paymg tax under sub-sectton (1) shall not be entitled to opt for payment of tax under thts sub- sectlon unless Ins total turnover contmue to be withm the lmut specified m tlus sub-secnon consecutlvely for three/ years,",

(3) m section 8,-

(a) for clause (a) the follwmg clause shall be substltuted, namely-

(a) (1) any works contractor who IS not an Importer or a dealer effecting filst taxable sale m the State• may, at Ins option, tnstead of paymg taX m accordance With the provtswns of the satd sectiOns, pay tax at two per cent of the whole contract amount

(u) any works coll'tractor, other than those undertakmg electrical, refngerat10n or arr conditionmg contracts or contracts relatmg to supply and mstallatwn of plant, machmery, rollmg shutters, cranes, h01sts, elevators (hfts), escalators, generators, generating sets, transformers, wetghmg machmes, arr cond1tloners and arr coolers, deep freezers, laymg of all kmds of tlles (except bnck tlles), slabs and stones (mcludmg Marble), and not fallmg under clause (1)

218"

above, may at ills option, mstcad of paymg tax m accordance With the proviSions of the said sections, pay tax at SIX per cent of the whole contract amount

(b) to clause (a), the followmg explanatiOn shall be mserted, namely-

"Explanatwn "Frrst taxable sale" for the purpose of this section shall mean the sale of taxable goods effected by a registered dealer unmedlately after the unport of such goods mto the State or Its manufacture m the State or after Its purchase from a person other than a registered dealer m the State, as the case may be",

"Explanatwn For the purpose of this clause, pnmary crusher shall also be reckoned for the purpose of computatiOn of the quantum of compounded tax . and the rate apphcable for pnmary crusher shall be fifty per cent of the ra~ - - mentJoned m Items (1), (u) and (m) above", ~7 . ____...

(d) for clauses (c) and (d), the followmg clauses shall be substituted, namely -

"(c) Any dealer m cooked food and beverages, mcludmg beverages prepared by hun, other than a dealer supplymg cooked food or beverages to any arrlme servtce company or mstltmon or shlppmg company for servmg m arr craft, ships or steamer or served m au craft, ship, steamer, bar attached hotel or star hotel may, at rus ophon, mstead of paymg tax m accordance with the proviSlons of section 6, pay tax at one per cent of the taxable turnover ExplanatiOn For the R_urposes of this clause "bar attached hotel" shall mean a hotel or restaurant or club or any other place wJuch IS licensed under the Foreign Liquor Rules to serve foreign hquor fallmg under SI No 2 of the Fourth Schedule

(d) Any dealer who transfers the nght to use VIdeo Ca!>sette or Computer D1sc may, mstead of paYJng tax m accordance w1th the proviStons of section 6, pay tax at the rate of one thousand rupees per year for every mam or branch shop ~Ituated m any place Within the lnruts of any Mumc1pal CorporatiOn or Municipality and rupees five hundred per year for any mam or branch shop s1tuated m any other place or places", .

(4) for sectwn 10 the followmg section shall be substituted, namely-

"1 0 Deductwn of tax at source-( 1) Every awarder shall deduct from every payment, mcludmg advance payment, made by him to any works contractor hable to pay tax under section 6, m relation to any work:, contract award~d, the tax payable by the contractor m respect of such contract under that M'Cf1on, whether the transfer of goods mvolved m the exccutwn of work~ contract IS m - rio .

•

219

• the form of goods or not, and rem1t 1t to Government, m the prescnbed manner, w1thm five days from the date of such deduction Every such awarder shall also /" file such return as may be pescnbed

(2) For the purposes of sub-section ( 1) the awarder shall obtam from the contractor a declaration m the prescnbed form, showmg his tax habJI1ty m relation to such works contract

Provided that the awarder shall obtam from the contractor quarterly cert1f1cate Issued by the assessmg authonty showmg the tax hab1hty or tax rem1ttances, as the case may be, of the contractor m relatlon to the contract up to the end of the preVIous quarter ·

Provided further that the awarder shall, before making final payment to the works contractor m respect of any contract, obtam a hab1llty certificate from the

"' assessmg authonty

(3) If any awarder effects any payment Without deductlon of the tax as provided under sub-sectiOn ( 1) or after makmg such deductiOns, fails to remtt the same to Government Wlthm the tune lurut specd'ied under the sa1d sub-sectiOn, the awarder and any person or persons responsible for such deduct1on on behalf of the awarder, mcludmg a Duector, Manager, Secretary or other officer of a company, shall be Jomtly and severally hable for payment of such amounts to the Government forthWith as If It were a tax due from hun

Explanatwn For the purposes of th1s sectlon

(1) "company" means any body corporate and mcludes a firm or other assoCJatlon of mdividuals, or a Co-operative soc1ety, and

(2) "Drrector'' m relatiOn to a firm, means partner m the firm.",'

(5) m sectlon 11,-

•

(a) for sub-sectiOn (2), the followmg sub-sectiOn shall be substJtuted, namely -

"(2) In respect of capital goods purchased by a dealer, mput tax credit shall be allowed over a pcnod of three years from the date of connnencement of comrnerctal productJon or from the date from which tht> capital goods are put to use, whichever IS later, m such manner and subJect to such cond.ttlons as may be prescnbed ",

(b) m sub-section (3), for the words "output tax pa1d by btm", the words, "output tax payble by him" shall be substituted,

• GCPT 34/3655/07fi'P.

220

• (ba) After sub-sectiOn (3) the followmg provisos shall be rnserted, namely-

"Provided that no mput tax credit shall be allowed to any amount tllegally collected by way of tax as specified m sub-sectiOn (3) (a) of Section 30 of the Act

"Provided also that where any goods purchased m the State are subsequently sold at subsidized pnce, the mput tax allowable under the sub- section m respect of such goods shall not exceed the output tax payable on such goods ",

(a) In clause (g) the word "consumable" shall be ormtted

(b) Clauses (h), (1) and (o) shall be ormtted,

(d) to sub-sectiOn (6), the followmg prov1so shall be added, namely-

"Provided that where the excess mput tax so earned forward carrnot be fully adJusted durmg the last return penod of that year and the output tax for the subsequent year IS less than the excess mput tax credit so remamrng unadJUSted, the amount by which the output tax for the subsequent year falls short of the excess mput tax credit so remammg unadjusted, shall be refunded to the dealer as If It were a refund accrued under sec non 13 ",

(e) m sub-sectiOn (7), after the words "at the time of closure of busmess" and before the words "m put tax" the words "m relatiOn to such goods" shall be mserted,

(f) after sub-sectiOn (12), the followmg sub-sectiOn shall be mserted, namely- -

"(13) Sub] oct to the proviSions of sub-sectiOns ( 4) to (7) and sub- sectiOns (9) to (12), mput tax credit shall be allowed to a registered dealer m respect of the tax paid under the Kerala General Sales Tax Act, 1963 (Act 15 of 1963), m respect of goods purchased by him dunng a pcnod of one year unmed1ately precedrng the date of commencement of this Act and held as openmg stock on such date and sold or used m the manufacture of taxable goods or used m the executiOn of works contract or for use as contamers or as packmg matenals for the packmg of taxable goods m the State for sale thereafter, agamst the output tax payable by him, subJect to such conditJons and restrictions as may be pre·scnbed

Provided that the assessmg authonty may adJUSt any amount accrumg to a dealer as mput tax credit under tlus sub-section towards any tax or other amount

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221

due from the deale1, under tlm Act or under the proviSIOMS of the Kerala General Sales Tax Act, 1963 (15 of 1963) or the Central Sales Tax Act, 1956 (Central Act 74 of 1956) or the Kerala Tax on Entry of Goods mto Local Areas Act, 1994 (15 of 1994)

ExplanatiOn -For the purposes of this sub-sect10n "mput tax" means tax paid by one registered dealer under the Kerala General Sale~ Tax Act, 1963 (15 of 1963) to another s~ch dealer or, where the goods are hable to tax under the Kerala General Sales Tax Act, 1963 (15 of 1963) at the pomt of first purchase or last purchase, as the case may be, the tax paid by the dealer clamung mput tax credit under this sub-sectiOn on the purchase "

(6) for sect10n 12, the followmg sectiOn shall be substltuted, namely - ..

"12 Specwl rebatzng zn c_ertaw cases -In calculatmg the net tax payable by a dealer for a return penod, there shall be deducted from the tax payable for the return penod, a sum equal to,-

(a) the tax.pa1d lmder sub-section (2) of sectwn 6, and ..

(b) the tax p3Id under sect10n 3 of the Tax on Entry of Goods mto Local Areas Act, 1994 ( 15 of 1994) on the m1port of any goods, other than those mcluded m the fourth schedule,

where such goods are sold or used m the manufacture of taxable goods or used m the executiOn of works contract or for use as contamer~ or as packmg matenals for the paclang of taxable goods m the State "

(7) for section 13, the followmg sectiOn shall be substituted, namely- ' 13 Refund of mput tax 111 the ca~e of export or mter-State sale-

(1) Every sale m the course of export shall be a zero rate sale

(2) Where mput tax has been paid m respect of the purchase of any goods mcludmg capital goods, cxcept those goods commg under the Fourth Schedule, and such goods are Clther,-

(i) sold m the com se of export, or

(u) sold m the course of mter-State trade or commerce, or

(m) . sent to outs1de the State otherwise than hy way of sale m the course of mter-State trade, or ..

{IV) consumed m the manufacture of goods, other than those fallmg under the Fm,t Schedule 01 Fourth Schedule and the goods so manufactured are sent outside the Stat« either by way of sale m the rnurse of mter-State trade or commerce or othelWlSe, or

222

(v) used as-Capital goods, the mput tax paid on such goods shall be refunded to the person makmg such sales m the course of export or m the course of mter-State trade or commerce or sendmg such goods to outside the State, as the case may be, Ill such manner and subJect to such condthons as may be prescribed

Provided that the dealer claunmg such refund shall not clcum mput tax credit on such purchases for any return penod

Provided further that where the goods are sent to outstde the State otherw1se than by way of sale m the course _of mter-Statc trade or export or where the sale m the course of mte[-State trade IS exempted from tax, the refund under dus section shall be Inmted to the amount of mput tax patd m excess of the rate specxfied under sub-section (I) of seen on 8 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) on the purchase turnover of such goods resold or used m the manufacture, as the case may be

ProVIded also that m the case of capttal goods, the refund of mput tax wtll be allowed m such mstalments as may be prescnbed

(3) Nothmg contamed m sub-sectwn (2) shall be construed as preventing the assessmg authonty from adJustmg any amount due as refund under sub-section (I) towards any tax or other amount due from the dealer, under tllls Act or under the proVISions of the Kerala General Sales Tax Act, 1963 ( 1 S of 1963) or the Central Sales Tax Act, 1956 (Central Act 74 of 1956) or the Kerala Tax on Entry of Goods mto Local Areas Act, 1994 (15 of 1994)

(4) The proviswns of tlus section shall apply to goods purchased by

• a dealer dunng a penod of one year Immediately precedmg the date of commencement of the Act and held by such dealers as openmg stock or. such date

Explanation -For the purpose of this sechon,-

(a) a 'sale m the course of export' means a sale fallmg under sub- section (1) or sub-sectiOn (3) of sectiOn 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) -4

(b) "mput tax" mcludes tax pa1d under sub-section (2) of sectiOn 6, mput tax covered by the Explanation to sub-sectiOn ( 13) of section 11 and the tax paid under the Tax on Entry of Goods mto Local Areas Act, 1994 (15 of 1994) on any taxable goods "

223

(8) for Section 14 the followmg section shall be substituted,· namely -

"14 Rezmbursement of tax -Where tax has been collected by any dealer m the State on any sale effected under this Act to any offlc1al or personnel of,-

•

(a) any foreign diplomatic rmsswn or consulate m Ind1a, or .

(b) the Umted Nations or any other smular mternat10nal body, entitled to pnvileges under any convention to which India 1s a party or under any law for .the time bemg m force, or

(c) any consular or diplomatic agent of any m1sswn, the Umted Nations or other body, the tax so collected shall be reiJDbursed to such person, miSSIOn, Uruted NatiOns or other body m such manner as may be prescnbed ",

(9) m section 16,-

(a) m sub-section (1), for the Table and the provisos thereunder, the followmg Table and provisos shall be subsututed, namely-

"TABLE

(a) Where the total turnover IS less Five hundred rupees than three lakh rupees

(b) Where the total turnover IS three lakh rupees and above but IS less than ten lakh rupees

(c)

(d)

Where the total turnover IS ten lakh rupees and above but Is less than fifty lakh rupees

Where the total turnover 1s fifty lakh rupees and abov~

Seven hundred and

fifty rupees

One thousand rupees

plus Twenty-five rupees

for each lakh or part

thereof above ten lakh

Two thousand rupees

plus fifty rupees for

each lakh or part thereof

above fifty lakh, so

however that the total

registration fee shall not exceed twenty thousand

rupees

224

Provided that a dealer getting registered under clause {11) of sub-sectiOn (2) of sectiOn 15 shall not be required to pay the registration fee specified tn this sub-sectiOn, but only the fee for renewal of registratiOn specified under sub-sectiOn (7) .

Provided further that where the dealer IS an authonsed retail or wholesale d1stnbutor of ratiOned articles under the f<.erala Rationing Order, 1996, his total turnover for the purpose of th1s sub-sectiOn shall not mclude the turnover m respect of such goods

Provided also that m the case of a casual trader, the mm1mum reg1strat10n fee to be paid shall be one thousand five hundred rupees and the registratiOn shall be vahd for a penod of three months from the date of 1ssue of the certificate ",

(b) m sub-section {4), for the words "one hundred rupees", the words

"one hundred and fifty rupees" shall be substituted ,

(c) m sub-sect JOn (7), for the words, figure and brackets "fee spec1fied m sub-sectiOn (1), and shall contmue to be vahd on such renewal" the followmg words, ligures and brackets shall be substituted, namely -

"fee specified below

(a) dealer who IS not an Importer

(b) others Five hundred rupees One thousand five hundred rupees ",

(d) after sub-sectiOn (12), the followmg sub-sections shall be mserted, namely-

"(J 3) (1) Any dealer conductmg exhibitiOns, exchange me las or any pnze schemes for sales promotion, shall obtam a wntten permiSSion from the assessmg authonty, w1th whom he IS registered as a dealer on payment of a fee of five hundred rupees The assessmg authonty may 1ssue such perrmss10n m such form and subject to such cond1t10ns as may be prescnbed The dealer to whom the perm1ss1on 1s Issued shall exh1b1t the same at a conspicuous place where the exhibition or exchange mela or pnze scheme IS conducted

(11) The owner of the premises (not bemg the regular busmess place i· of the dealer) where the exhibitiOn, exchange mela or any pnze schemes for sales promotion are conducted shall obtam a copy of the permissiOn issued by the assessmg authonty under clause (i) and mt1mate the assessing authority concerned the part1culars regardmg the penod durmg which the meta is conducted, the dealer conductmg the mela and the cond1t10ns subject to wh1ch the prem1ses are leased out for the c..onduct of such exh1b1t10n, exchange mela or puze schemes and any

225

other relevant mformat10n Where the owner of the premises fails to do so, he shall be JOintly and severally hable for any tax that may become due on the sales of goods 1.. made m such exhibition, exchange mela or any pnze schemes."

(14) Every registered dealer shall be Issued an electromc Identity card on payment of five hundred rupees and subject to such conditions as may be prescnbed Add on cards may be Issued to a dealer-on payment of two hundred and fifty rupees per card The maximum number of add-on cards that may be 1ssued to a dealer shall not exceed three. ·

(15) Where a certificate of registration or an electromc 1dentity card Issued under th1s section IS lost, a duplicate certificate may be Issued on payment 1- of One hundred rupees m the case of registratiOn certificate and two hundred and '-

fifty rupees m the case of electroruc Identity card, subject to such cond1t10ns as may be prescnbed ",

(I 0) m section 17, after proVIso to sub-section (2) the followmg proviso shall be mserted, namely -

"Pr<>vided further that no security or additiOnal security shall be demanded under this sub-sectiOn from a dealer fallmg under clause (n) of sub-sectiOn (2) of section 15"

(II) msecuon 19,-

(a) m sub-section (4) for the words "one hundred rupees", the words

"one hundred and fifty rupees" shall be substituted,

(b) m sub-sectiOn (6) for the words "one hundred rupees", the words

"one hundred and fifty rupees" shall be substituted

(12)

namely-

• for sectiOns 20, 2 I and 22 the fol!owmg sections shall be substituted,

"20 Flimg of returns -(1) Every registered dealer and every dealer hable to be registered under this Act shall submit to the assessmg authonty such return or returns before such dates and m such manner and accompamed by such documents. as may be prescnbed "

(2) In case of a dealer havmg more than one place of busmess, the ,.. aggregate turnover of all such places of busmess shall, subject to the provisions of sub-section (3), be taken as the turnover of the busmess for the purposes of this Act

.._ (3) The CommiSSioner may, on application by the dealer, treat each of such places of busmess as a separate umt for the purposes of levy, assessment and collection of tax, and thereupon all the provisions of this Act rcgardmg registration, filmg of returns, assessment and collectiOn of tax shall apply, as if each of such P.laces of busmess were a separate umt

- -- ---- -----.

226

(4) Where any order IS passed by the CommissiOner under sub-section - (3), the turnover of each of such places of busmess shall be hable to tax mespective of such trunover being below the mimmum turnover mentiOned m sectiOn 6 provided that the total turnover in respect of all such places of busmess together shall not be less than the m1mmum turnover mentioned ill sectiOn 6

21 Self assessment -Where the return subiDitted under sub-sectiOn (1) of sectiOn 20 is ill the presrnbed manner and accompamed by the prescnbed documents, the assessment relating to the return period shall, subject to the provisions of sectiOns 22, 24 and section 25, be deemed to have been completed on the receipt of suet retrun

22 Assessment m case of non-filmg of return and fi/mg of defectzve return -( 1) Where 1he return submitted under sub-sect1on ( 1) of sectiOn 20 is not m the prescribed manner or not accompamed by the prescnbed documents or with mcorrect part!culars, the assessmg authonty shall, after recordmg its reasons, reJect the reti.Im With due notice to the dealer

(2) A dealer whose return IS reJected under sub-section (1) may, file a fresh return cunng the defects m such manner and w1thm such t1me as may be prescnbed and accompamed by such document!> as provided under sub-sectwn (!) of section 20 together w1th proof of payment of mterest on the tax payable at the rates provtded under section 31 for the penod from the due date of filmg o( return till the date of fihng of such fresh return On the receipt of such retrtm by the assessmg authonty, the assessment for the retrun penod shall, subject to the provisiOns of sectiOn 24 and section 25, be deemed to have been completed

t3) If any dealer fails to submit any return as provided under sub-section ( 1) of sectiOn 20 or files mcorrect return and fails to file a fresh return as provided under sub-sectiOn (2), the assessmg authonty shall estimate the turnover of the return penod and complete the assessment to the best of its Judgment-

( 4) No assessment under sub-sectiOn (3) of this section shall be completed w1thout affordrng the dealer an opporturuty of bemg heard

(5) On receipt of the not1ce under sub-section (4), If the dealer files a return for the return penod as provided tmder sub-sectiOn (1) of sectiotl 20 and accompamed by proof of payment of tax payable and mterest on this amount from the due date for filmg of reti.Im till the date of filmg of return at the rates specd'ied m section 31 and double the amount of mterest so due as penalty the assessmg authonty shall drop the proposal for assessment under sub-sect1on (3) and the assessment for the return penod shall be deemed to have been completed on receipt of such return

•

227

(6) Any assessment, levy and collectton of tax under th1s Act shall be m such manner as may be prescnbed

(7) Notwtthstandmg anythrng contamed m any other provts!On of thts Act, no appeal shall he agamst the assessment completed Wlder sub-section (3) of this ,sectiOn unless the dealer has pa1d the ent1re tax assessed ",· (l3) m sectton 23,-

(1) _in sub-section {1), the followmg sentence shall be mserted at the end, namely -

"The officer so designated and the aud1t officers shall follow the 1'- procedure as may be notified by Government ", ·

(11) m sub-section (6), for the words, "all the return penods upto the previous audtt VISit shall be Hable to be dtsallowed and the assessments of the return penods liable to be completed to the best of Judgment'', the fo!lowmg shall be substttuted, namely -

"the four retttrn penods immediately preccdmg the date of such audtt VISit shall be liable to be disallowed and the assessments of such return. penods hable to be completed to the best of judgment as provtded under sectiOn 24.",

(m) m sub-section ( 6), for the figures "II, 21 and 22" the figures "11, 20, 21 al)d 22" shaH be substttuted ,

(14) m sectton 30,-

(a) m sub-scct1on (1), the words "and pay 1t over to Government m such manner as may be prescnbed" shall be added at the end

(b) for sub-sectiOn (4) the followmg sub-sectiOn shall be substituted, namely·-

"(4) No registered dealer whose turnover 1s below the limtt specified under sub-section (I) of section 6 shall collect any sum purporting to be by way of tax"

(15) m section 31, for sub-sectton (5) the followmg sub-sectiOn shall be :.ubstttuted, namely-

"(5) If the tax or any other amount assessed or due under tb1s Act IS not paid by any dealer or any other person w1thm the time prescnbed therefore m this Act or m any rule made thereunder and m other cases w1thm the t1me specified therefore m the notice of demand, the dealer or the other person, shall pay SIIDple mterest at the rate of twelve per cent per annum on the tax or other amount .defaulted";

GCPT 34/3655/07 ffP

228 ..

(16) for sectiOn 32, the followmg sectwn shall be substituted, namely-

"32 Deferment of tax payable by Industnal Umts -{1) SubJeC! to such conditiOns and restnctwns, the Government may, by nonficanon, order to defer the payment of the whole or 'any part of the tax payable by any industrial urut m respect of wh1ch exemption m respect of tax payable under the Kerala General Sales Tax Act; 1963 (15 of 1963) or the Kerala Surcharge on Taxes Act, 1957 (II of 1957) had been granted or 1s due to be granted under any notificatwn Issued under Section 10 of the Kcrala General Sales Tax Act, 1?63 (15 of 1963), under the Industrial Pohcy of the State, and that the tax or taxes so deferred shall be repaid, after the expiry of the penod for which such exempnon had been granted, m equal mstalments ov~r a period of five years m such manner as may be specified ·

~ -

(2) Notw1thstandmg anythmg contamed in th1s Act bot subject to such conditiOns as the Government may, by general or special order speclfiy, where in respect of an mdustnal unit deferment IS granted under sub-sectiOn (I) and where habthty equal to the amoun< of any such tax deferred ha5 been created as a loan by Government, such tax deferred shall not attract, rnterest under sub-secnon (5) of Section 31 durmg the penod for wh1ch defelment IS granted ", • (I 7) m sectiOn 48 for sub-sectiOn ( 4) the followmg sub-sectiOn shall be substltuted, namely -

' "(4) where any person consigns any goods or transports any goods hablc to tax under llus Act from another State mto the State without any records as provided for under sectiOn 46 or where the parttculars furnished m the documents accompanymg the goods are false or the consignor or purchaser Stated thereto IS fmmd to be bogus or non-eXIStent Or IS not traceable or where the transporter fails to prove 'the bona fides of the transport, It shall be presumed that such goods have been sold m the State by the cons1gnor or the owner of ~

the goods or the transports or the o~er or persons m charge of the vehicle or the person m charge of the goo~ or all of them JOmtly and they shall be JOintly and severally hable to pay tax on such sales· wh1ch shall be assessed and recovered m the manner provided for m sub-section (3) ",

(18) m Secnon 49,-

(a) m the second proVIso to sub-sectiOn (3) for the word "penalty"

the words "redemptiOn fee" shall be substitUted, .. (b) for sub-sectiOns (4) and (5), the followmg sub-sections shall be sub:;tJtuted, namely -

:t. (

229

"(4) Notwithstandmg anyt:J;ung contained m the foregomg provlSlons, If the owner or person m charge-Of the notified goods or the owner or person m charge of the veliicle fails to prove the genumeness of the transport of the · notified goods or to rermt the redemptiOn fee as spectfied m second proviSo to sub-section (3 ), withm thirty days from the setzure and detention of goods and the authonzed officer has reason to believe that the owner or the person m charge of the vehicle or the dnver bas tran~ported .the notified goods to evade payment of tax with the knowledge or conmvance of the o\lmer of the goods, the officer may confiscate the veh.JcJe or vessel along With the goods Provtded that the autbonzed officer shall serve nottce to the owner of the vehtcle or the person m charge of the vehicle or the owner of the notified goods, tf ascertainable, mtJ.matmg the· reason for the confiscatton of the vehicle or vessel affordtng htm and an opporturuty of bemg heard The officer shall also afford ,an OJ?porturuty to any of such persons to pay a penalty equal to tbnce the amount of tax attempted to be evaded m heu of confiscation of the nottfied goods and an amount equal to thrice the amount of such tax or rupees one lakh ~htchever ts htgher m heu of confiscatiOn of the vehtcle or vessel

(5) No order confiscatmg any velucle or vessel shall be made under sub-sectiOn (4), tf the owner or the person m charge of the vehicle or vessel proves to the sattsfactton of the authonzed officer that tt was used for carrymg the notified goods wtthout the knowledge or conmvance of the owner hll11self, hts agent, 1f any, or the person m charge of such vehtcle or vessel and that eac.h of them has taken all reasonable and necessary precautions against such use", (18A) After Sectton 49 the followtng sectton shall be inserted, namely -

"49A Pollee Assistance for mspechon, search and seizure -An officer authonsed under the provisions of tlus Act to conduct mspectiOO, search or setzure of any vehtcle or vessel, goods, busmess place, restdenttdl accornmodatton or any other place, If feels necessary to have poltce assistance . ~ for the effectiVe conduct of such inspectiOn, search or seizure may seek poltce asststance from the officer m charge of the pohce statton or from hts supenor

(19) m Sectton 67,-

(a) m sub-sectJ.on.(l), for the words "twenty-five thousand rupees", the words "ten thousand rupees" shall be substituted, , ' .. ...

•

.•

230

(b) m sub-sectiOn (2), for the words "at thr1ce the balance amount of tax" and "thr1ce th{. complete amount so assessed", the words "at twice the talance amount of tax", and "tw1ce the complete amount so assessed" shall res1-ecttvely be substituted,

(20) m sectiOn 69, m sub-sectton (I), for the words "ten thousand rupees", the words "five thousand rupees" shall be substituted, {21) m sectiOn 70, for the words "fifty thousand rupees", the words

"twenty-five thousand rupees" shall be substituted,

"71 who,-

(22) for sect.on 71, the foJlowmg section shall be substituted, namely- punrshment for subm11trng untrue return etc -{l) Any person

...

(a) knowmgly submtts an untrue return or fails to submtt return as reqmred by the provtstons of thts Act or the rules made thereunder, or

(b) falls to keep true and complete accounts, or

(c) dtsbonestly objects to or fatls to comply w1th the terms of a notice tssued to hun under sub-sectiOn {I) of sectiOn 35, or

(d) bemg a person obhged to regtster htmself as a dealer under thts Act does not get t tmself ;eg1stered, or

(e) fatls to stop any vehicle or vessel when reqwred to do so by an officer empowered m this behalf, or

(f) wtlfully acts m. contraventiOn of any of the provlSlons of thts Act j,:

or the rules made thereunder, for the contravennon of which no express provlSJon for punishment ts made by th1s Act, shall, on conviction by a Magistrate, be hable to fine which may extend to twenty-five thousand rupees {2) Any person wl:.to,-

'-'

(a) makes any bogus clatm of mput ta:' credit or refund, or

(b) contmues the bus mess dunng the period of suspension of regtstrattOn, or

(c) prevents or obstruct~ survey, mspectwn, entry, search, checlang of tax mvo1ce or seizure by an officer empowered un'der th1s Act, or .

(d) prevents or obstructs mspectton of ,any vehtcle or vessel or goods transported otherwise or setzure of goods by an officer m charge of a check post or barner or by any officer empowered under this Act, or

231

(e) fraudulently evades the payment_ of tax, fee or other amount due .from him under thts Act, or

(f) carnes on busmess as a dealer without furmshmg the secunty demanded under sub-section (I) of section 17, shall, on convictiOn by a MagiStrate, be punished with sunple unpmonment for a penod which may extend to SIX months or to fine not Jess than the tax or other amounts due but not exceedmg fifty thousand rupees or to both ",

(23) in section 73 for the words "which shall not be less than three months }?ut whtch may extend to six months and shall also be liable to fine not Y exceedmg fifty thousand rupees", the words ''wluch may extend to SIX months or w1th fme not exceeding fifty thousand rupees or with both" shall be substituted,

(24) after section 79, the following section shall be mserted, namely-

"79A Bar agamst attachment m certam cases -Notwtthstandmg anythmg contained In any other law In force or In any JUdgment, decree Or order of any court, no court or any other authority shall pass .any order attaching any amount from any person, out of the tax collected by such person under the Act and kept wtth bun before It became due to Government ",

(25) m secb.on 85, m sub-section (2) after clause (x) the followmg clause shall be mserted, namely -

"(x1) to an officer of Govenunent of India or the Government of any State or Union Territory of Indta, where such disclosure IS on the basis of the decision of the Empowered Committee",

(25A) in sub-section (1) of se~10n 93 the words "except where such enhancement Is to Implement a decision of the Empowered Committee" shall be mserted at the end,

(26) for section 98, the followmg section shall be substituted, namely -

"98 ·Kera/a General Sales Tax Act, 1963 (15 of 1963) to have hm1ted appbcatwn -(1) From the date of coniinencement of th1s Act, the Kerala General Sales Tax Act, 1963 (15 of 1963) shall apply only m respect of goods mcluded m the Fourth Schedule to tlus Act

• (2) Goods taxable under the said Act at the pomt of last purchase m the State, which are held as closmg stock on the date.precedmg the date of commg mto force of this Act, shall be deemed to have acquired the quahty of last purchase under the proVIsions of the Kerala General Sales Tax Act, 1963 on such date and tax shall be levied accordmgly

232

(3) Notwithstanding anythmg m sub-section (1), Government may pern1It the use of the regrsh atiOn certificates rssued under the proviSIOns of the sard Act and also of such ronns prescnbed by the rules made thereunder by any dealer to whom the prov-.swns of this Act applies, till the thrrtteth day of June,

2005

, (4) Notw:Jthstandmg anything contamed m sub-sect10n (1), m respect of the goods commg under the purvrew of the Kerala Value Added Tax Act, 2003 (30 of 2004), nothmg shall affect the nght to Imtxate and complete any proceedmgs pendmg at the commencement of the Kerala Value Added Tax Act, 2003 regardmg the assessment, levy, collectJ.on and recovery of tax, penalty or other amount chargeable under the Kerala General Sales Tax Act, 1963 includmg that o{ escaped tiimover, or affect the habihty of any person to pay any sum due from hrrn .or exrstmg nght of refund under the said Act, or the nght to initiate or c:ontmue any application, appeal, revtsion.mcludmg suo moto reV1ston or other

• I proceedmgs made or preferred to any officer or authority under the said Act."

(27) for the Schedules the followmg Schedules shall be substituted, nan1ely.-

"FIRST SCHEDULE ' Goods exempted from tax under sub-section (4) of Section 6 Sl NtJ Descnptwn of Goods HSNCode

(1) (2) (3)

Agnculturalzmplements manually operated or amma/ drzven

(l) Spades and shovels 82011000

(2) Forks 82012000

(3) Mattocks, picks, hoes and rakes 82013000

(4) Axes, bill hooks and sunilar hewmg tools 82014000

(5) Secateurs. and simrlar one-handed pruners and shears (mcludmg poultry shears) 82015000

(6) Hedge shears, two-handed prurung shears and similar two-handed shears # 82016000

(7) Other hand tools of a land used m agnculture, horn- (culture or forestry 82019000

2 Azds & zmplements used by handzcapped perso_ns

(1) Orthopaedic or fracture appltances 90211000 -(2) Artificial JOIDts 9021 3I oo-

•

-""

233·

(1) (2)

I' ... ... Frequency modulated be.armg cud system used for (3) hearmg by handicapped persons m group SituatiOn

(4) Carnages for disabled persons, whether or not motonsed or othel'Wlse mechanically propelled ... .

(a) Wheel charrs for invalids (mcluding motonsed) ..

(b) Other Wheel chairs for invahds

(5) Braille typewnters

(a) Braille typewriters (electnc)

(b) Braille typewnters (o~n-electric)

3 Aquatic feed, poultry feed and zts supplements and cattle feed, mcludmg grass, hay, ~tc, but excludmg those specifically mentzoned m Schedule ll

(1) Bran, sharps and other residues, whether or not ln the form of pellets, denved from the siftmg, rmllmg or other workmg of cereals or of legwninous ptants

(a) MaiZe bran

(b) Deoued nee bran

(d) Bran of wheat

(e) Of other cereals .

(f) Of legwnmous plants

(2) Vegetable matenals and vegetable waste, vegetable res1dues and by-products, whether or not in the form of pellets of a kmd used m anlDlal feedmg, not -, elsewhere spec1fied or mcluded

(3) Preparations of kmd used m animal feedmg

(a) Dog or cat food

(b) Compounded anJ.IDal feed

(e) Fish meal m po"*;.dered form

(3)

902140 10

8713 10.10

87!3 9010

84692010

8469 30 10

2302 10 10

23022010

23022020

230230

23024000

2302 so·oo

23080000

2309 10 10

23099010

23099020

230990 31

23099032

234 ~ (I) (2) (3) ... -1

(f) Other feeds for fish 23099039 1 (g) Others 23099090

(4) Hay and fodder 12149000

4 Beta/ leaves 1404.9040 ·5. Books and penodicals and JOurnals

(1) Books

(a) Prmted books meant for readmg 49011010

(b) D1ct1onanes and encyclopaedJas and senal^I Instalments thereof 49019100 J ;, (c) Journals and penodJcals 49021020

(2) Children's p1cture, drawmg or colourmg books .l

(a) Prcture books 4903 0010 i I

(b) Drawrng or colourmg books 4903 0020. I I

6 Candle 340600 lO

7 Cart driVen by amma/s 8716 8020

8 Charcoal ~ (1) Wood cbarcoal (mcludmg shell or nut charcoa!), ,

whether 'or not agglomerated. --'

(a) Of cocount shell 4402.0010 :rl

(b) Other 44020090

9 Coarse grams other that! paddy, nee afld wheat

(1) Rye 10020090

(2) Barley 1003 0090

(3) Oats 1004 90 I • (4) Matze(Com) 10059000 ;

(5) Gram sorghum 10070090

(6) Buckwheat 10080090 .,

(7) Jawar 100820 19

(8) BaJra 1008,2029

(9) Ragr 10082039

(1)

(10) Canary seed

(11) Other cereals

235

(2)

10 Condoms and contraceptives

(1) Contraceptive p1lls

(2) Rubber contraceptives, male (condoms)

(3) Rubber contraceptives, female (diaphragms), such as cerv1cal caps

11 Cotton and szlk yarn m hank ' (1) Cotton

(a) Cotton yarn· (other than sewmg thread), contaming 85% or more by weight of cotton, (3)·

1008 3090

10089090

4014 10 10

40141020

not put up for reta1l sale 5205

(b) Cotton yarn (other than sew~ng thread), contammg less than 85% by weight of cotton, not put up for reta1l sale 5206

(2) Stlk

(a) S1lk yarn (other than yarn spun from s1lk waste) not put up for retail sale 5004

(b) Yarn spun from Silk waste, not put up for retail sale 5005

(c)' S1lk yarn and yam spun from s1lk waste, put up for reta1l sale, sillc worm gut 5006

12 Charkha, Amber Charkha, Handlooms, Handloom fabtzcs

and Gandht Topt Curd, Lussz, butter mtlk and separated mzlk

(1) Curd and fresh (unnpened or uncured) cheese, includmg whey cheese

(2) Yogurt

(3) Butter m1lk

(4) Others

14 · Electrzcal energy GCPT 34136SS/07trP

04061000

0403 10 00

0403 9010

0403.90.90

2716 00 00

-,-- {l)

236

,. (2) D

Earthen pot Fresh mzlk and past:unsed mzlk

(1) Milk and cream, not concentrated nor contammg added c;ugar or other sweetenmg matter

(2) Mllk and cream, concentrated nor contarnmg added sugar or other sweetenmg matter

(3) Other whole milk • - -17. Fresh plants, saplzngs and fre:;h flowers

(I) Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, m growth or m flower, chtcory plants and roots other than roots of headmg No. 1212

(a) Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant

(b) Bulbs, ·horttcultural

(i) Ch1cory plants

(n) Ch1cory roots

(m) Other

(2) Other hve plants (mcludmg therr roots), cuttings and sups! mushroom spawn

(a) Unrooted cuttings and shps {b) Edible ftutt or nut trees, grafted or not

(e) Roses, grafted or not

(f) Mushroom spawn --- -~

(3)

69149000

0401

04029190

04029910

06011000

060120 10

06012021

060120.22

06012090

0602.10.00

06022010

06022020

0602 3000

06024000

0602 90.10

j \

J .

(g) (h) Flowermg plants (excludmg roses and rhododemdrons) 0602.9020 Tissue culture plant

(1) Ot!1er

(3) Fresh flowers and flower buds of a kmd suitable for b0uqucts or for ornamental purposes, fresh

18. FIShnet & fishnet fabncs

(1) Made up fishmg nets of nylon

06029030

06029090

0603 1000

5608.11.10

237

(1) (2) (3)

19 Fresh vegetables & fruzts

(l) Potatoes, fresh or chilled 07019000

(2) Tomatoes, fresh or clul1ed 07020000

(3) Omons, shallots, leeks and other alhaceous vegetables, fresh or chilled

(a) Oruons 0703 1~10

(b) Shallots 0703 1020 Leeks and other alhaceous vegetables ' (c) 07039000

(4) Cabbages, cauliflowers, kohlrabi, kale and siinilar edible brasstcas, fresh or chllled

(a) Cauhflowers and beaded broccoli 0704 lO 10

(b) Brussels sprouts 07042000

(5) •Lettuce (/C'ctuca satzva) and clucory, fresh or chilled

(a) Cabbage lettuce (head lettuce) 0705 I 100

(b) Other lettuce 0705.1900

(6) Carrots, turnips, salad beetroot, sals1fy, celenac, radishes and sirru1ar edible roots, fre~b or chilled

(a) Carrots and turnips 07061000

(b) Horse radtsh 07069010

(d) Salad beetroot 07069030

(e) Other 07069090

(7) Cucumbers or gherkms, fresh or chilled 07070000

(8) Legummous vegetables, shelled or unshelled, fresh or chtlled

(a) Beas 0708 1000 - (b) Beans 07082000 ' (c) Others Iegurmnous vegetables 0708.9000 -

. (9) Maruoc (cassava), rresh or chtlled • 07141000

(10) Sweet potatoes, fresh o' chilled 07142000

(I)

(11)

(12)

(13)

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

(22)

(23)

(24)

(25)

(26)

(27)

(28)

(29).

(30)

(31)

(32)

(33)

238

(2)

Other vegetables, fresh or chtlled

(a) Globe artichokes (b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(k)

(I)

(m) Ksparag'.JS Aubergmcs (egg-plants) Celery other than celeraic Mushrooms of the genus Agaricus Other mushrooms

Truffles

Green chuly

Other c<.pstcum

Spinach and Orache spmach 011\es

Curry banana

Pumrkms

Bananas, mcludmg plamtams F1gs

Pmeapples

Avocados

Gauvas

Mang0es

Orar1ges

Mandanns (mcludmg tangermes and satsumas) Clementmcs, w1lkmgs and Slffiilar Citrus hybnds Grape fruit

Lemon and Junes

Grapes

Watermelons

Other melom

Papaws (papayas)

Apples

Pears and qumces

Apncots

Cherries

Peaches mcludmg nectarmes

Plums and sloes

Strawbemes

Raspbernes, blackbernes, mulberries and loganberries

(3)

07091000

07092000

07093000

07094000

07095100

07095900

0709.5200

07096010

07096090

07097000

07099010

07099020

07099030

08030000

08042010

0804.3000

08044000

0804.50 10

08045020

08051000

08052000

08054000

08055000

08061000

08071100

08071900

08072000

08081000

08082000

08091000

. 08092000

0809.30.00

08094000

08101000

08102000

239

(1) (2) (3)

•

(34) Black, wlute or red currants and~goosebemes 0810 30 ()()

(35) Cranberries, bilbemes and other fruits of• the genus vaccuuum 0810 40 ()()

(36) Klwifhut 0810 50()()

(37) Dunans 081 0 tiO ()()

(38) Pomegranates 08109010

(39) Sapota (chico) 08109030

(40) Custard apple (ata) 081090.40

(41) Bore .. 081090 50

(42) Liclu. 081090 60

20 Garbe and green gmger

(1) Garbe

(a) fresh 07031000

(b) dned 0712.9040

(2) Gmger, fresh 09101010

•

21 Glass Bangles 70181010 .

22 Green and soaked coconut husk, coconut fibre, corr and cmr pr9ducts other than rubbensed

(I) Green coconut husk

(2) Soaked coconut husk ' (3) Raw, corr bnstle fibre 5305 11 10

(4) Raw, mattress fibre 53051110

(5) Corr yarn .

(6) C01r products other than rubbensed corr products

23 Handmade safety matches

24 Human Blood and blood plasma

(I) Human blood 3002 90 10

(2) Blood plasma 300210

25 Indrgeneous handmade musrcal mstruments

(1) Hannoruwns 9203 ()() 10

(2) Flutes 9205 90 10

(3) Drums 92060000

240

(1) (2) (3)

26 Kumkum, Bmdz, Alta and Smdur 33049940

..1

27 Life Savmg medzcme

(1) Vaccmes of human med.tcme

(1) Single Vaccme

(a) For Cholera and typhoid 30022011

(b) For hepatitis 3002 20 12

(d) forpoho 30022014 l (e) for tuberculosis 3002 20 15 (f) for rabtes 30022016

(g) for Japanese EnceephalJtis 300220J7 .I \

r (h) for whooping cough (pertuSIS ), '300220.18

(t) Others 30022019

(u) Mixed Vaccmes

(a) for diphthena, pertutls and tetanus (DPT) 30022021

(b) for dtphtheria and tetanus 30022022

(d) for tjphOid-para typhoid {TAB) ortyphoid -~ para typhoid cholera (TABC) 30022024

(e) Others 30022029 'j

(2) Vaccmes for vetermary medicme 30023000 -I

•

(3) Animal blood prepared for therapeutic, prophylactic or diagonoshc uses 30029020

(4) Cultures of micro orgamsms (excludmg yeast) 3002 9030 (5)' Toxms 30029040

(6) Ann sera

(a) for dtphthena 30021011 ~

(b) for tetanus 30021012

(d) for ·snake venom 3002 lO 14

(e) Others • 300210 15

(I)

(1)

(8)

(9)

241

(2)

Hemoglobm _bloodglobulms and serum globulms lnsulm lnJuctJon ..,

Cyclosporine 1

28 Meat, fish prawn and other aquatic products when not cured or frozen, eggs and hvestock other than poultry and ammal hazr

•

(1) Meat of bovine animals, fresh and chilled

(a) Carcasses and half-carcasses

(b) Other cuts With bone in

(2) Meat of swme, fresh or chilled

(a) Carcasses and half-carcasses

(b) Hams, shoulders and cuts thereof with bone in

(a) Carcasses and half-carcasses of lamb, fresh or cluJled

(b) Other meat of sheep, fresh or chilled (1). Carcasses or half-carcasses

(u) Other cuts with bone in

(m) Boneless

(4) Meat of horses, asses, muleS or hinmes, fresh or chill~

(5) Edible offal of

(a) Bovme arumals, fresh or chilled

(b) Swme, fresh or chilled

(d) Others ' (6) Other meat and edible meat offal, fresh or chilled (a). of rabbits or hares

(b) frog's legs

(d) whales, dolphms and porpoises, of manatees and dugongs

(e) reptdcs (mcludmg snakes and turtles)

(f) Other

(I) of wild animals

(ii) other

•

• (3)

300210.20

30023110

0201.1000

0201.2000

02023000

0203.1 LOO .

02031200

02031900

02041000

0204.21 00

02042200

02042300

02050000

02061000

02063000

02068010

02068090

02081000

02082000

02083000

02084000

02085000

020890 10

02089090

242

(1) (2) (3)

(7) L1ve fish J

(a) Ornamental fish 03011000

(b) Tro1.1t 03019100

(d) Carp 0301 93 00

(e) ·Other 030199.00

(8) Fish, fresh or chilled, excludmg fish fillets and other fish meat of headmg 034 0302

(9) F1sh fillets and other fish meat (whether or not mmced), fresh or chilled 03041000

(10) Crustaceans, whether m shell or not, live, fresh or chilled , (a) Rock lobster and other sea craw fish .: 030621 00

(b) Lobsters 0306.2200

(d) Crabs 03062400

(11) MoUuscus whether, m shell or not, hve, fresh or chilled 1

(a) Oysters 0307.1000

(b) Scallops, mcludmg queen scallops 03072100 ~ (c) Mussels 0307 3100

(d) Clams, clam meat⁾03073910

(e) Cuttle fish 0307 41.10

(f) Squ1d 0307.4120

(g) Octopus 0307 51 00

(h) Snails other sea snalis '

03076000

(i) Others 03079100

(12) Eggs ..

(a) of the spec1es gallus domest1cus and ducks for hatching 04070010

(b) Eggs of the spec1es gallus and ducks other than for hatchmg 0407 0020

243 ....

(1) (2)

(13) Livestock

(a) Horses, asses, mules and hmrues

(b) Bovltle anunals

(e)

Sheeps and goats Other (excludmg poultry)

(14) Aruma! Harr

(a) Pigs', hogs' or boars' bnstles and barr, badger barr and other brush makmg hair, Wast of such bnstles or hrur

(b) Horse hrur and horse hrur \WSte whether or not put up as a layer with or without supporting matenal

29 Natwnal Flag

30 Ncm-JUdJclt11 stamp paper sold by Gavt. lh!asunes, postalllems like envelope, postcard etc sold by Govt rupee note and cheques

(1) Unused postage, revenue or smular stamps of current or ,new ISSue m 1he country m which they have. or will have a recognised face value

(2) BanJ: notes

(3) Other

31 Orgamc manure

(1) An!Dlal or vegetable fertiliser

(a) Guano (aa) Wood ash, green manure, Compost, neem cake and cruslled neems fruit

(ab) Others

(b) Aruma I dung

(d) Fishmanure, Poultry manure

(e) Others

32 Prasadam by rellgwus mstztutwns

33 Pulpaya, Thazhapaya '

34 Raw wool

(I) Greasy, mcluding fleece-washed wool

(a) Shorn wool

(b) Other GCPT 34/3655/07/TP

(3)

0101

0102

0103

0104

0106

0502

05030000

5102

63079090

49070010

49070020

49070090

'3101 00 10

3101 0010

31010010

31010091

31010092

3101 00.99

31010099

46012020

5101ll 00

51011900

244

(I) (2) (3)

(2) Degreased, not carbooised !

)

(a) Shorn wool 51012100

(b) Other 51012900

(3) Caroomsed 51013000

35 Semen mcludmg frozen semen

(1) Bovine semen 051 llOOO

(2) Frozen semen, other than bovme 05119991 ~ 36 Slate and slate pencrls

(I) Slates and boards, With writing or draWing surfaces 96100000 ll ' (2) Slate pencds 96099010

37. Sdk worm laymg, cocoon & raw sdk I (I) Silk wonn cocoons SUitable for reehog 5001 0000 . I

(2) Raw S1lk (not thrown) l

(a) Mulberry raw silk 50020010

( (b) Mulberry dup10n s1lk 50020020

(a) Non-mulberry silk 50020030

38 Smokeless Country oven l

39 Sugar and Khandasari 1701.11 I

40 Tender green coconut ^~0801 1990 ~

41 Textzles fabnc ^-~

(I) Silk fabncs 5007

(2) Wool

(a) Woven fabncs of carded wool or of carded fme anunal harr 5111

(b) Woven fabncs of combed wool or of combed fine anunalhau 5112

(3) Cotton

(a) Woven fabncs of cotton contammg 85% or more by weight of cotton wetgbmg not more than 200gm/m¹5208

(b) Woven fabncs of cotton contammg 85% or more by w~;Ight of cotton wetghmg more than 200 gmlm²5209

•

(I)

2 45

(2)

(c) Woven fabncs of cotton <:ontaming less than 85% by weight of cotton, miXed mamly or solely with man made fibres, weighmg not more than 200 gm/m²

(d) Woven fabncs of cotton contammg less than 85% by weight of cotton, mixed mamly or solely .with man

(3)

5210

made fibres, wcighmg not more than 200 gm/m²5211

(e) Other woven fabncs of cotton • 5212

(4) Man-made filcUDenlc;

-(a) Woven fabrics of synthettc filament yam, mcludmg WO\-en fabncs obtained from matenals of headmg 5404 5407

(b) Woven fabncs of arttfic)al filament yarn, mcludrng woven fabncs obtamed from matenals of heading 5405 5408

(5) Man-made Staple Ftbres

(a) Woven fabncs of synthettc staple fibres, contaming 85% or more by wetght of synthetic staple fibres 5512

(b) Woven fabncs of synthetic staple fibres, contammg- less than 85% by wetght of such fibres mtxed mamly or solely 1-\'tth cotton of a wetgbt not exceedmg 170m²5513

(c) Woven fabncs of synthetic staple fibres, contammg less than 85% by wetght of such fibres mtxed mamly or solely wtth cotton of a weight el:ceedtng 170m²5514

(d) Other woven fabrics of synthetic staple fibres 5515

(e) Woven fabrics of arttfic1al staple fibres 5516

(6) Special Woven fabncs; Tufted textile fabncs, Lace, Tapestnes, Tnmmmgs, Embrotdery

(a) Woven ptle fabncs and chennile fabncs other than headmg No 5802 or 5806

(b) Terry towelling and similar woven terry fabncs other than narrow fabncs of headmg number 5806, tufted textile fabrics other than headmg number "703

5801

5802

---------------------------- ------

•

\ ------

-----~- --

--1

246

(I) (2) (3)

(d) Tullies and other net fabncs not including woven, knitted or crochetted fabncs; lace m the piece, m stnps or in mopfs, other than fabncs of heading 6002 to6006 5804

(e) Hand woven tapestries of the type gobelms, flanders, aubusson, beauvais and the hke and needle worked tapestnes (for example pettt pomt, cross stJtch),^{

whether or not made up 5805 l

(f) Narrow wovens fabncs other than goods heading 5807, f narrow fabncs consisting warp Without weft assembled by means of an adhestv'e (bolducs) 5806

(g) Labels, badges and stm1lar arttcles of textile matenals, m the ptecc, m strips or cut to shape or size, not embroidered 5807

(h) Braids in the ptece. Ornamental trtmmmgs m the piece, wtthout embrOidery, other than knitted or crocheted, tassels, pompons and. s1m1lar amcles 5808

(1) Woven fabncs or metal thread and woven fabrics ~ of meta!Ised yarn of heading 5605 of a kmd used m apparel as furrush~ fabncs of a stmtlar purposes, I not elsewhere spectfied or mcluded 5809

(J) Qw.lted texttle product m the ptece, composed of one or more layers of textlle matenals assembled wtth paddmg by stttchmg or otherwtse, other than embrOidery ofheadmg 5810 5811

(7) Kmtted or chrocheted fabncs

(a) Pile fabncs, _mcludmg 'long p!le' fabncs and terry fabncs, krutted or chrocheted 6001

(b) Kmtted or chrocheted fabncs of a Width not exceedmg 30 em, contammg by wetght 5% or more of elasto menc yarn of rubber thread, other than those of heading 6001 6002

---- --------- -

247

(1) (2) (3)

(d) knitted of chrocheted fabncs of a width exceedmg 30cm , containing by weight 5% or more of elasto menc yarn or rubber thtead, othet than those of heading 6001 6004

(e) Wrap kmtt fabncs (mcluding those made on gallon kmttmg machines), other than those of headmgs 600 1 to 6004 • 6005

(f) Other knitted or chrocheted fabrics 6006

42 Tobacco •

(I) Unmanufactured tobacco; tobacco refuse

(2) Smokmg tobacco, whether or not contaming tobacco substitutes m any proportwn

(3) "Homogemsed" or "reconstituted" tobacco

(4) Other

43. Toddy. Neera

44 Unbranded bread

45 Unprocessed and unbranded salt

(1) Rock salt

(2) . Other

46. Water'other than aerated, mmeral, distilled, med1cmal, wruc, battery. de-mmerabsed and water sold m sealed contamer

47 Prmted forms of court and P S C applzcatrons •

48 Rice 1ssued from Central/State Governments depots for sale by authonsed ratwn dealers

2401

2463 10

2403 91 00

24039990

22060000

25010020

2501.0090

220190

•

248

(I) ' (2) (3) -------------------------------------------------~---

4~ Products notified by the Khad1 and Village mdustrzes Comm1ss1on, at the pomt of •ale by the manufactunng umt whose annual turnover does not exceed twenty five lakhs

(1) Handmade matches, fireworks and agarbatlues

(2) handmade soaps

(3) tanned of htds and skms and ancillary mdustnes connected wtth the same

( 4) handmade leather goods

(5) handmade paper ( 6) cane gur _and khandasary

(7) manure and methane gas from cowdung and other waste products

(8) lame products

(9) shelJac (I 0) manufacture of vegetable and frutt products

(II) bamboo and cane goods

(12) products of blacksmtthy other than furruture

(13) carpentary other than manufacture of furmture

(14) fibre products -other than cotr (l:S) household utensils m alurnmmm

(16) mtze and ragt products

(17) dipped rubber latex products such as rubber band, gloves and baloon

(18) palm products

(19) pottery

(20) honey

(21) gbam otl

50 Products of Kudumbasree umts whose annual turnover does not exceed twenty five lakhs

-- -----

249

SECOND SCHEDULE

Goods in respect of which tax is levia-ble at all points of sale at tbe rate of 1% under sub-section (1) of section 6 '\ Sf No D~scrzptwn of Goods

(I) (2)

Gold, Platmum and S1lver Ornaments (New and Old)

(1) Silver jewellery w1th filigree work

(2) Silver jewellery studded with gems {3) Other art1cles of silver Jewellery _ '(4) Gold jewellery, unstudded , (5) Gold Jewellery, set w1th pearls ( 6) Gold Jewellery set With dtamonds

(7) Gold jewellery set with other precwus and semi prec1ous stones

(8) Platmum Jewellery, unstudded

2 Precwus Stones

(1) Diamond

(2) Fmerald

(3) Ruby and Saphire

(4) Other

3 Bullwns

(1) Silver

(a) unwrought

(b) semi-manufactured

(2) Gold

(a) unwrought

(b) semi-manufactured

(3) Platmum

(a) unwrought

(b) others 4 (I) Paddy

(2) Rice

(3) \Ybeat

• HSNCode

(3)

7113JL10

71131120

7113 1130

7113 19 JO

7113 1920

71131930

71131940

7113 1950

7102

7103 10.11

7103 1012

7103 1090

7106 91 00

7106 92

71081200

7108 13 00

7IIO II 10

71101900

10061000

1006

1001

250

THIRD SCHI:DULE

Goods in respect of which tax is leviable at the rate of 4% under sub-section (1) of sectfon 6

Sl No Descnptwn of Goods HSNCode /

{I) (2) (3)

1 Agrzcultural zmplements not operated manually or not drrven by ammal 8432

2 All cqutpments for commumcattons such as pnvate branch exchange (PBXJ and Elect Pnvate Automatic Branch Exch

(EPABX)

3 All mtangzble goods lzke copyrzght, patent, REP lzcense etc

(l) Copynght

(2) Patent

(3) REP L1cense, DEPB license and hke

4 All kmds of bncks mcludmg brzckb'ats, jhama, Fly ash brzcks, Refractory brzcks, asphaltzc roofing, earthern tile§. ( 1) Fly ash bncks

(2) Refractory bncks

(3) asphaltic roofing

(4) Cement bncks

(5) Others

5 All types of yarn other than cotton & szlk yarn m hank & sewmg thread

85173000

6815 99.10

6902

6807

681011 w

69010090

(1) Yam of carded wool 5106

(2) Yam of combed wool 5107

(3) Yam of fine anunal half (carded or combed) 5108 -(4) Yam of wool or fine aruma! half 5109

(5) Yam of coarse anunal harr or horse half (includmg gunped horse baiT yam) 5ll9

(6) Flax yam 5306

(7) Yam of JUte or of other textile bast fibres of head_mg No 5303 5307

(8) Yam of other vegetable textile fibres, paper yam 5308

(9) Yam (other than sewmg thread) of synthetic staple fibre• 5509

(10) Yam (other thdil sewing thread) of arttfic1al staple fibres 5510

...

{

(

251

(1) (2)

( 11) Yam (other than sewmg thread) of man made staple fibres

(12) Synthenc fllament yam other than sewmg thread

(13) Man made filament yam (other than sewmg thread)

(14) Arttfictal filament yam other than sewmg thread

(15) Textile yam .

(16) Metahsed yam whether or not grrnpcd

(17) Grrnped yam and stnp

6 Alum1mum utensils and enamelled utenszls

(1) Alummmm utensils

(2) Enamelled utensils

(a) ·of cast tron

(b) of statr1less steel

7 Arecanut powder and betel nut

. (1) Arecanut powder

(2) Betel Nut

8 Bamboo

9 Bearmgs

(1) Ball bearmgs '

(2) Tapered roller beanngs rncludmg cone anc! tapered roller assemblles

(3) Sphencal roller bcarmgs ( 4) Needle roller bearmgs

(5) Other qylmdncal rollet bearmgs

(6) Other, mcludmg combmed ball or roller bearmgs

10 Beedt leaves

11 Be/tmgs of all vanet1es and descnpt10ns

(1) Conveyor or transnussJOn belts or beltmg of vulcarused rubber

(2) Leather beltmg for machmery

(3) Transnuss1on or conveyor be1ts or belting, of textile machmery, whether or ' not rrnpregnated, . coated, covered or larninate(t With plastics 01 remforced wtth metal or other matenal

(4) PVC belt conveyor GCP1 14/3655/07/TP

(3)

5511

5402

5406

5403

• 5604

5605

5606

7615 19

7323 9200

7323 93

7323 94

0802 90 13

0802 90 11

1401 1000

8482 10

848220

8482 3000

8482 4000

8482 50

8482 8000

1404 90 10

4010

42040040

5910

3926 90 10

- -----

252

(I) (2)

12 Bicycles, trzcycles, cycle rzckshaws and parts

(1) Bicycles

(2) Tncycles, cycle nckshaws

(3) Parts .

13 Bone meal

14 Branded bread

(1) Cnsp bread

(2) Gmger bread and the hke

15 Bulk drugs

(1) Keytones and Qumones whether or not wtth other oxygen function, and the1r halogenated, sulfonated, mtrated or mtrosated denvanves

(2) Oxygen-functiOn ammo compounds

(3) Orgamc denvanves of hydraztn or of hydroxylamine

(4) Other organo-morgan1c compounds

(5) Heterocycllc compmmds With oxygen hetero-atom (s) only

(6) Heteroc:•dJc compounds With mtrogen hetero-a!om (s) only

(7) Nucleic acids and therr salts whether or not cherrucally

(3)

8712 0010

87120090

8714

050690

19051000

19052000

2914

2fJJ2

2928

2931

2932'

2933

defined other hetereo cychc compounds 2934 ('8) Sulphonam1des 2935

16 Castmgs ·

(I) P1g 1ron and sp•egele1sen m pigs, blocks or other primary forms 7201

(2) Thbe or p1pe fittmgs (e g couphngs, elbows, seleeves,_of ~or~o ~

(3) Table, kitchen or other household arttcles and parts thereof of rron or steel, rron or ~1eel wool, pot scorn-ers and scourmg or pohshmg pads, gloves and the hke, ' of rron or steel

17 Centrifugal and monoblock and submers1ble pumps and parts '

(1) Centrifugal and monoblock and submersible pumps

(2) parts

7323

8413

8413 91

·'I

~· .J ~

253

(1) (2)

18 Clay mcludzng fireclay ( 1) Kaolm and other kaohruc clays, whether or not calcmed

(2) (a) Other clays (not mcludmg expanded clays of headmg 6806), and alusrte, kyamte and srlhmarute, whether or not calcmed, Mulhte, Chamotte or dmas earths

(b) Frre clay

19 Coal

(a) Anthracite

(b) Brtununous coal

(d) ~team coal

(e) Anthracrte agglomerated Other

20 Coffee beans and seeds, cocoa pod, g1 een tea leaf and chzcory ( 1) Coffee beans and coffee seeds

(2) Cocoa pod

(3) Green 'tea leaf (not fermented) ( 4) Manufactur_!!d Tea

(5) Oncory

(a) Wrtloof chicory

(b) Other c~cory

21 Chemzcal ferttlzzers, pestzczdes, weedzczdes. znsectzczdes other than those specifically u'lcluded zn the ji1st schedule

(I) Anunal or vegetable fertilisers whether or not rmxed together or chermcally treated, Fertilisers produced by the rmxmg or chermcal treatment of aruma! or vegetable products

(2) Mmeral 01 chemical fertrhsers, rutrogenous

(3) Mmeral or cherrucal fertthsers, phosphatic

(4) Mmeral or cherrucal femhsers, potassic

(5) Mmeral or chermcal femllsers contammg two or three

• of the fert1hsmg element!> mtrogen, phosphorus and potas~mm, Other fertilisers

( 6) pesticides

(7) weedicides ...

(8) msectl.ctdes

(3)

25(JJ

2508

25083

270111 00

27011200

270119.10

27011920

270120 10

270120.90

0901

1801

090210

9022

0705 21 00

0705 2900

3101

3102

3l03

3104

3105

3808 90 10

3808 30 50

31?08 10 ()()

(1)

22 Cotton and cotton waste

(1) Cotton

(2) Cotton waste

23 Crucibles

254

(2) (3)

5201

5202

6903 2010

24 Dates 0804 10 10

25 Drugs and medzcznes zncludzng Ayurvedzc, Unam and ~-¹ Homoeopathzc medzcme but excludzng those speczfically mentiOned m Fzrst Schedule

(1) Glands and other organs for organo therapeutic uses, 3001 dned, whether or not powdered, extracts of glands or other organs or of their secretiOns for organo therapeutic uses, hapann and Its salts, other human or aruma! substances prepared for therapeutic or prophylactic uses, not elsewhere spectfied or mcluded

(2) Aruma} blood prepared for theiapeUtlC, prophylactic or diagnostic use, anitsera and other blood fractiOns and modified Immunological products, whether or not obtamed by means or biOtechnologiCal processes, vaccmes, toxms, cultures of rmcro orgrusms ( excludmg yeast) and slffillar products

3002

q) Medicaments (excludmg good of heading Nos 3002, 3003 3005 or 3006) consisting of two 01 more constJ.tuents which have been miXed together for therapeutic or prophylactic uses, not put up m measured doses or m forms or packmgs for retail sale

(4) Medicaments (excludmg good~ of headmg Nos 3002, 3005 or 3006) consisting of miXed or unrruxed products for therapeutic or prophylactic uses, put up m measured doses (mcludmg those m the form of transdermal adnumstratwn systems) or m forms or packmgs for retail

3004

1 I i I _ _,_

255

(1) (2) (3)

•· (5) Waddmg gauze, bandages, and suru1ar artlcles (for

,..

)

example dressmgs. adhesive plasters, poultices) unpregnated or coated wtth pharmaceutical substances or put up m forms or packmgs for retatl sale for medical, surgical, dental or vetennary purposes 3005 ( 6) other pharmaceuhcal goods 3006

26 Elect1odes

27 Embrozde1y or zarz artzcles, sazma dabka, chumkz, gota badza

that zs to say, -zmz, zarz, kasab, sztara, naqsz, kora, glass bead, Embrmdery m the piece, m strips or m mortlfs

(1) Embr01dery wtthout V.ISible ground

(2) Other embroidery of cotton

(3) EmbrOidery of man made fibres

(a) embroidered badges, motifs and the hke

(b) Other embrotdered artlcles ( 4) EmbrOidery of other texttle matenals (5j Zan goods

28 Envzronment frzendly recycled products as may be notified by Government from tzme to tzme .. -

29 Exerczse book, graph book and laboratory note book ( 1) ExerciSe book

(2) Graph book, Laboratory Note book

30 Ferrous and non-ferrous metals and alloys, non-metals such as alumznzum, copper, zznc and extruswns of those ( 1) Ptg rron and spteleleisen m pigs, blocks or other prunary forms

83111000

58101000

581091 00

5810 92

581092 10

58109290

58109900

999150

48202000

48209090

7201

(2) ferroalloys Felt manganese 7202

(3) ferrous products obtamed by dtrect reduction of rron ore and other spongy ferrous products, m lwnps, pellets or smular forms, Iron havmg a mrrumum punty by weight of 99 94 per cent, m slumps, pellets or srrrular forms 7203

256

(1) (2) -

(4) Ferrous waste and scrnp, remeltmg scrap mgots of liOn or steel

(5) Granules and powders of ptg Iron, sptegeleisen, liOn or steel -

(6) Iron and non-alloy steel m mgots or other prnnary forms (excluding liOn of beadmg 7203)

(7) Senu finished products of liOn or non-alloy steel

. ContalDlDg by wetght less than 0 25 per cent of carbon

(8) Flat-rolled products of liOn or non-alloy steel, of a Width of 600 mm (23 6 mchcs) or more, bot-rolled.,. not clad, plated or coated

(9) Flat-rolled products of liOn or non-alloy steel, of a wtdth of 600 nnn (23 6' mches) or more, cold-rolled, (cold reduced), not clad, plated or coated In coili, not further worked than cold-rolled (cold reduced)

(10) Flat-rolled products of liOn or non-alloy steel, of a wtdth of 600 mm (23 6 mches) or'more, clad, plated or coated

(3)

7204

7205

7206

72fJ7

7208

7209

Plated or coated With tm 721000

(11) Flat-rolled products of liOn or non-alloy steel, of a wtdth of less than 600 mrn (23 6 mches) not clad, plated or coated Not further worked than bot-rolled 7211 '

(12) Flat-rolled products of rron or non-alloy steel, of a wtdth of less than 600 mrn (23 6 roches), clad, plated m CMted 7212

(13) Bars and rods, hot-rolled, m megularly 'wound cotls, of rron or non-alloy steel. 7213

•

(14) Other bars and rods of Iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruled, but mcludmg those twisted after rollmg 7214

(15) Other bars and rods, of lion or non-alloy steel 7215

(16) Angles, shapes and secbons of rron or non-alloy steel 7216

(17) Wrre of rron or non-alloy steel 7217 j

~ ·~

..Ci

......J

257

(1) (2) (3)

(18) Stainless steel m mgots or other prunary forms, serm flrushed products of stamless steel 7218

(19) Flat-rolled products of stamless steel, of a w1dth of 600 mm (23 6 mches) or more Not further worked than hot rolled m cmls 7219

(20) Flat-rolled products of stamless steel, of a w1dth of less than 600 mm (:23 6 mches) Not further worked than hot tilled 7220 00

(21) B_ars and rods, hot-rolled, m rrregularly wound coils, of Stainless Steel 722) -

(22) Other bars and rods or stainless steel, angles, shapes and sections of stamless steel Bars and rods, not further worked than hot-rolled, hot-drawn or extruded 7222 00

(23) Wue of stamless steel 7223

(24) Other alloy steel m mgots or other pnmary forms; sermfimshed products of other alloy steel 7224

(25) Flat-rolled products of other alloy steel, of a w1dth of 600 rnrn (23 6 mches) or more Of sihcon-electrical steel 7225

(26) Flat-rolled products of other alloy steel, of a Width of less than 600 mrn (23 6 inches) or more Of silicon_ electncal steel 7226 00

(27) Bars and rods, hot-rolled, m megularly wound coils, of other alioy steel 7227

(28)

(29)

(30)

(31)

Other bars and rods ~f other alloy steel, angles, shapes and sectiOns, of other alloy steel, hollow dnll bars and rods, of alloy or nonalloy steel

Wrre of other alloy steel

Sheet pllmg of iron or steel1 whether or not dnlled, punched or made from assembled elements, welded angles, shapes and sections, of rron or steel , Ra1lway or tramway track construction matenal of Iron or steel, the followmg ralis, check-rails and rack ratls, sWitch blades, cl'ossmg frogs, pomt roads and other crossmg p1eces, sleepers (cross-ties), fish-plates, charrs, charr wedges, sole plates (base plates), fatl clips, bedplates, ties and other matenal spectalv..ed'for JOmt".ng or fixmg ratls

722800

7229

7301

7302

258

(1) (2)

(32) Tubes, p1pes and hollow profiles, If cast non

(33) Tubes, pipes and hollow profiles, seamless, of uon (other than cast uon) or steel

(34) Other tubes and pipes (for e-xample, welded, nveted or srnularly closed), havmg cucular cross sectiOns, the external illametet of which exceeds 406 4 mm (16 mches) of Iron or steel

(35) Other tubes, pipes and hollow profiles (for example, open seamed or welded, nveted or srnularly closed), of uon or steel

(36) Tube or pipe fittmgs (for example couplmgs, elbows, sleeves), of uon or steel Cast fittlngs ·

(37) Copper mattes, cement copper (precipitated copper)

(38) Umefined copper, copper anodes for electrolytic refinmg copper content

(39) Master alloys of copper

(40) Copper powders and flakes

(41) Copper bars, rods and profiles

(42) Copper wue

(43) Copper plates, sheets and str1p, of a tluckness exceedmg 0 15mm (0 006 mcb)

(44) Copper f01l [whether or not pnnted or backed WJth paper, paperboard, plastics or s1rrular b'!clang matenals of a th1ckness ( excludmg any eackmg) not exceedmg 0 15mm (0 006 mch)]

(45) Copper tubes and p1pes (as) C_opper tube or pipe fittmgs (for example, couplmgs, elbows, sleeves)

(46) Stranded wire, cables, pla1ted bands and the hke, mcludmg slmgs and smular articles of copper, not electrically msulatcd

(47) Nickel matte<;, ruckel oxide smters and other mtermed1ate products of ruckel metallurgy

(48) Unwrought ruckel •

(49) Nickel waste and scrap

(50) Nickel powders and flakes

(51) Nickel bars, rods, profiles and WJre

(52) Nickel plates, sheets, strip and fOil

(53) Unwrought alurruruurn

(54) AlummiUm waste and scrap

(3)

7303

7304

7305

7306

7307

7401

7402

7405

7406

7407

7408

7409

7410

7411

7412

7413

7501

7502

7503

7504

7505

7506

7601

7f1Jl

(1)

(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)

259

(2)

Alummmm powders and flakes A}ununmm bars, rods and profiles Alumuuum wn e

Alunumum plates, sheets -and strip, of a thickness exceedmg 0 2rnm (0 0079 mch)

Alunnmum fml whethet or not prmted or backed wtth paper, paper board, plastics or surular backmg inatenals of a tluckness ( excludmg any backmg) not exceedmg 0 2 mm (0 0079 mch)

AlUIUJmum tubes and pipes

Alunumum tube or pipe fittmgs (for example, couplmgs, elbows, ~leeves)

Unwrought lead

Lead waste and scrap

Lead bars rods, profiles and wtre

Lead plates, sheets, stnp and fml, lead powders and flakes

Lead tubes, pipes and tube or pipe fittmgs (for example, couplmgs)

Unwrought, zrnc

Zmc waste and scrap

Zmc dust, uowders and flakes

Zmc bar~, rods, profiles and wtre

Zmc plates, sheets, Strip and f01l

Zmc tubes, pipes and tube or pipe fittmgs (for example, couplmgs, elbows, sleeves)

Unwrought tm

Tm Wci~te and scrap

Tm bars, rods, profiles and Wire

Tm plates, sheets <'nd' strip, of a tluckness exccedmg 0 2 rrnn (0 008 mch)

Tm fm! (whether or not prmted 01 backed wtth paper, paper boarr-l, pbstJ.cs or srmrlar backmg matenals), of a thicknes~ ( excludmg any backmg) not exceedmg 0 2 mm (0 008 mch), tJ.n powders arrd flakes Tm tubes, pipes and tube or p1pc fittmg., (for example, coupbngs, elbows, sleeves)

Tungsten (wolfram) and articles thereof, mcludmg waste and scrap

Molybdenum and articles thereof, :Pt i•jdmg waste and scrap

GCrT 34/3655/07ffP

(3)

7603

7604

7605

7607

7608

7609

7801

78(12

7803

7804

7805

7901

7902

7903

7904

7<)()5

7906

8001

8002

8003

8004

- 8005

8101

8102

260

(1)^{2)(3)

(81) Tantalum and amcles thereof, mcludmg waste and scrap 8103 ~

(82) Magnesmm and articles thereof, mcludmg waste and scrap 8104 ,

(83) Cobalt mattes and other mtermed.Iate products of cobalt metallurgy, cobalt and arb.cles thereof, mcludmg waste an"d scrap 8105

(84) Btsmuth and articles thereof, mcludm'g waste and scrap 8106

(85) Cadnnum and articles thereof;, mcludmg waste and scrap 8107

(86) TttaruW?J and articles there<_>f, mcludmg waste and scrap 8108

(87) Zrrcomurn and articles thereof, mclud.Ing waste and scrap , 8109

(88) AntJmony and articles thereof, mcludmg waste and scrap 8110

(89) Manganese and art.J.cles thereof, mcludmg waste and scrap 8111

(90) Beryllnnn, chrommm, germamum, vanad.Ium, galhurn, hafmum, mdmm, ruobturn (columbium), rhemum and thalhwn, and arb.cles of these metals, mcludmg waste and scrap 8112

(91) Cermets and articles thereof, mcludmg waste and scrap 8113 31, Fzbres of all types and fibre waste

(1) Composttlon leather wtth the basis of leather or leather fibre, m slabs, sheet or strip whether or not m rolls 41151000

(2) Jute and other textile bast fibres ( excludmg flax, true hemp and rarrue ), raw or processed but not spun tow and waste of these fibres (mcludmg yam waste and garnetted stock)

(3) SISal and other textile fibres of the genus agave, raw or processed but not ~pun, tow and waste of these fibres (mcludmg yam waste and gametted stock)

(4) Coconut, abaca (Marula hemp or musa textiles Nee), rarrue and other vegetable textile fibres, not elsewhere speclfied or mcluded, raw or processed but not spun, tow, noils and waste of these fibres (mclud.Ing yam {5)

waste and gametted stock)

Synthetic staple fibres, not carded, combed or otheTWise processed for spmnmg

( 6) Artificial staple fibres, not carded, combed or otheTWise processed for spmnmg

(7) Wa~te (mcludmg notls, yam waste and gametted stock) r :- ') made fibres

5303

5304

5305

5503

5504

5505

261

(1) (2) (3)

(8) Synthetic staple fibres, carded, combed or otherwise processed for spmmng 5506.

t9) Artificial staple fibres, carded, combed or otheiWISe processed for spmnmg 55fJ7

_(10) Fabncated asbestos fibres, nnxtures With a ba~1s of , asbestos or w1th a basiS of asbestos and magnesmm carbonate, artJcles of such rmx.tures or of asbestos (for example, thread, woven fabnc, clothmg, head gear, footwear, gaskets), whether 01 not remfprced, other than goods of 6811 or 6813 6812

·(11) Glass fibres (mcludmg glass wool) and artJcles thereof (for example, yarn, woven fabncs) 7019

(12) Optical fibres and optical fibre bundles, optical fibre cables other than those of heading 8544 9001 10 00

32 Flour, Atta, Mazda, Su]!, Besan

(1) Wheat or meslm flour

(2) Rye floue

(3) Mau.e (com) flour ( 4) Rice flour

(5) Other cereal flour

(6) Flour, meal aad powder of tbe dned 1egummous vegetables of he3;ctmg 0713, of sago or of roqts or tubers of headmg 07 J 4 or of the products of Chapter 8

33 Frzed grams

34 Our. Jagge1y and ed1ble vanety of rub gur•

35 HandnzadP Soaps other than those mentzoned zn the F1rst Schedule

36 Hand pumps, parts and jittmgs ( 1) Hand pumps

(2) Parts and fittings of Hand pump~

37 Herb, bark, dry plant, dry r;ot, commonly known as ;an

11010000

11021000

11022000

11023000

1102 9000

1106

2008 \94o

1701

84131110

8413 9140

boot1 and d1y flower 1211

38 H1des and skms, whethe1 zn a raw or dressed state

(a) Raw htdes and skm of bovme (INN) (mcludmg buffalo) or cqume ammals (fresh or ~alted. dned, hmed, pickled or otherw1se preserved, but not tanned,· parchment- dressed or further prepared) whether or net ce-haned or~rt ' 4Wl

•

(1)

.-./----------

262

(2)

(b) Raw skms of sheep or lamps (fresh or salted, dned, limed, pickled or otherwise preserved, but not tanned, parchment-dre%ed or further prepared) whether or not With wool or spht

(c) Other raw hides and skms (fresh or salted, dned, hmed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared) whether or not de-haired or spht

(d) Tanned or crust hides and skms of bovme (mcludmg buffalo) or equme anunals, without han on, whether or

•

(3)

4102

4103

not spht, but not further prepared 4104

(e) Tanned or crust skms of sheep or lamps, Without wool on, whether or not split, but not further prepared

(f) Tanned or crust h1des and skms of other arnmals, Without wool or han on, whether or not split, but not further prepared

(g) Leather further prepared after tannmg.-or crustmg, mcludmg parchment-dressed leather, of bovme (mcludmg buffalo) or cqume arnmals, Without han on, whether or not spht, other than leather or headmg 4114

(h) Leather further prepared after tanrung or crustmg, mcludmg parchment-dressed leather, of sheep or lamp, Without wool on, whether or not split, other than leather of headmg 4114

(I) Leather further prepared after tannmg or crusting, mcludmg parchment-dressed leather, of other ammaJs, Without wool or han on, whether or not spht, other than leather of headmg 4114

(J) Chamois (mcludmg combmatwn chamo1s) leathe1, patent leather and patent lammated leather, metabsed leather

(k) Composition leather With a basis of leather or leather fibre, m slabs, sheets or str1ps, whether or not m rolls, panngs and other waste of leather or of compositiOn leather, but suitable for manufacture of leather articles, le::1ther dus, power and flour

4105

4106

4107.

4112

4113

4114

4115

{1)

39 Hose pzpes ( 1) of plastics

(2) ofmbber

40 Hoszery goods

41 Husk and bran of cereals

263

(2)

( 1) cereal husks unprepared whether or nbt chopped, ground, pressed or rn the form of pellets

(2) Bran, sharps and other res1dues, whether or not m the form of pellets, denved from the s1ftmg, rrnllrng or

(3)

3917

4009

6115

12130000

other work.mg 'of cereals or of legummous plants 2302

42 Ice 2201 90 10

43 Incence sttcks commonly known as agarbathz, dhupkathz or dhupbathz 3307 41 00

44 Industrzal cables (/ugh voltage cables, XLPE Cables jelly filled cables, optzcal fibres)

( 1) Co-ax1al cables

{2) Telephone cables

(a) Telephone cables fitted With connectors

(b) Other telephone cables

45 IT Products specified m lzst A to thzs Schedule

46 Kerosene oil sold thwugh PDS

47 Leaf plates and cups

48 Lzquzd product of ce/lulo~~e. commonly known m LPC and lzquzd product of earthen waste commonly known as LPE

49 Industrzal mputs and packzng materzal~ specified zn Lzst B to tlzzs schedule

50 Knzttzng wool

51 Lzgnzte

85442010

854441

854449

2710 1910

14049090

3912

5109 10 10

270200

( 1) Ltgmte whether or not pulvensed, but not agglomerated 2702 10 00

(2) Agglomerated hgmte 2702 2000

264

(1)⁽²⁾

52 Lzme, lzmestone, clznker and dolomzte

(1) Lim!,

(a) Qwck lime

(b) Slaked Iune

(2) Lune stone

(3) Cement chnkers - (4) dolorrute

53 Newars

54 Napa Slabs (Rough floormg stones)

55 Ozl cakes and de-ozled cakes

(a) soyabeen ml cake

(b) grmmdnut 011 cake

56 Ozl seeds

(i) Groundnut or Peanut (Arclu.shypogaea)

(u) Sesamwn or Til (Sesamum onentale)

(m) Cotton seed (Gossypmm Spp)

(IV) Soyabeen (Glycme. seJa)

(v) Rapseed and Mustard

(1) Tona (Brasstca campestns var tona)

(2) Rat (Brasstca Juncea) · (3) Jamba-Taramrra (Eruca Sat:tya) '⁽³⁾

25221000

2)222000

252230.00

2521

2523 1000

2518

58063120

68010000

2304

23oS

2306

1201 1010

1207 4010

1207 20 10

12010010

1205 1000

1207.5010

(4) Sarson, yellow and brown (Brasstca campestns var sarson)

(5) Bannam rat or True Mustard (Brasstca mgra) u

•

• i ~

)

265_

(1) {2) (3) {VI) Lmseed (Lmum usttahssrmum) 12040010 (vn) Castor (R.Icmuscorrunums) 1207 3010 '

(~) Coconut (1 e·, Copra excludmg tender coconut) (Cocos nuclfera) 1203 00 00

(IX) Sunflower (Hehanthus annus) 12060010

(x) Ntgar seed (Gwzona abyssmtca) 1207.9930

(XI) Neem, vepa (Azadrrachta mdtca) (X11) Mahua, llupa1, lppe (Madhuca mdJ.ca M Latofoha Bass1a, Lanfoha md Madhaca Longuoha syn M Longtfoha)

(Xlll) KaranJa, Pongam, Honga (Pongam1a tpmnata syn. P Glabra)

(XIV) Kusurn (Schletchera oleosa, syn S TnJuga)

(xv) Punna, Und1 (Calophyllum mophyllum)

(XVI) Kokum (Carcma mdica) 12079940 (xvu) Sal {Shorea robusta) (XVlll) Tung (Alemtes frodh and A montana

(XIX) Radpalm (EiaeJSgumensts) 120710 10

(xx) • Safflower (Carthanus nnctonus) 1207 60 10

57 Pulses 0713

58 Paper and Newspnnt

(1) Recovered (waste and scrap) paper or paper board 4707

(2) Newspnnt m rolls or sheets 4801 ~

(1)

266

(2)

(3) Uncoated paper and paperboard, of a land used for wntmg, pnntmg of other grapluc purposes and non- perforated punch card and punch tape paper,"m rolls of rectangular (mcludmg square) sheets of any s1ze, other than paper of headmg No 4801 or 4803, handmade

(3)

paper and paper board 4802

(4) Toilet of facial tissue stock, .towel or napkm stock and surnlar paper of land used for household or samtary purposes, cellulose waddmg webs' or .cellulose fibres, whether or not creped, cnnkle'd, embossed, perforated, surface-coloured, surface decorated or prmted, m rolls or shee~ 4803

(5) Uncoated craft paper and paper board, m rolls or sheets other than that of headmg No 4802 or 4803 4804

(6) Other uncoated paper and paper board m rolls or sheets, not further worked or processed than as specified m Note 3 m Chapter 48 4805

(7) Vegetable parchment, grease proof papers, tracmg papers and glassrne and other glazed or trasparent or translucent papers, m rolls or sheets 4806

(8) Composite paper and paper board (made by stlclang fiat layers of paper or paper board together With an adhes_1ve), not surface coated or Impregnated, whether or not mternally rcmforced, m rolls or sheets

(9) Paper and paper board corrugated (With or Without glued flat surface sheets), craped, cnnkled, embossed or perforated, m rolls or sheets, other than paper of the kmd descnbed m 4803

(

( 1 0) Carbon paper, self-copy paper and other copyu.g or transfer-paper (rncludmg or coated or Impregnated paper for duplicator ~tenc1ls or offset plates) whether o; not

4807

-4808 pnnted, m rolls or sheets 4809 '

(

_ _j

267

(1) (2) (3)

(11) Paper and paper board, coated on one or both sides with kaolme (Chma clay) or other morgaruc substances, With or without a bmder and With no other coatmg, whether or not surface-roloured, 'rulface-decoratcd or prmtcd, m rolls or rectangular (mcludmg square) sheets, of any SIZe 4810

(12) Paper and paper board, cellulose wadmg and webs of cellulose fibres, coated, unpregnated, covered, surface- coloured, surface-decorated or prmted, m rolls or rectangular (mcludmg square) sheets, of any s1ze other than goods of the kmd descnbed m headmgs 4803, 4809 or 4810 4811

(13) Cigrette paper whether or not cut to s1ze or m the form of booklet or tubes 4813

(14) Wall paper and sllUllar wall coverings1 wmdow transparencies of paper 4814

(15) Floor covenngs on a base of paper or of paper board whether or not cut to SIZe

•

(16) Carbon paper, self-copy paper and other copymg or transfer-paper (other than those of headmg 4809), duphcator stenc1ls or offset plates of paper whether or

4815 ()() 00

not put up m boxes • 4816

(17) Toilet paper . and SliDilar paper, cellulose wadmg or webs or cellulose fibres, of a kmd used for household or samtary purposes, m rolls of a Width not exceedmg 36 c m or cut to siZe or shape, handkerchiefs, clcansn1g · tissues, towels, table cloths, serviettes, napkrns for babies, tampons, bedsheets, and suntlar household sanitary or hospital articles, articles of apparal and clothmg accessones, of paper pulp, paper cellulose wadmg or webs of cellulose fibres 4818

(18) Paper or paper board labels of all krnds whether or not priJlted 4821

GCPT 34/3655/07rTP

268

(1) (2) (3)

(19) Other paper, paper board, cellulose waddmg and webs of cellulose fibre, cut to size or shape, other art1cles of paper pulp, paper, paper board, cellulose wadmg or webs or cellulose fibres other than those commg under the headmgs of 4823 60 00, 4823 70 4823 59 "Petroleum products not falhng under Fourth Schedule, sold to Kerala State Electrzczty Board, Natwnal Thermal Power Corporatwn and other Power Generatzng undertakings m the ;omt sector with a capaczty above

25 KW, sub;ect to productwn of such declaratwn from the purchaser as may be prescrzbed "

60 Pzpes of all varzetzes zncludzng GI pzpes, CJ pzpe5, ductile pzpes, PVC, etc

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

of plastic of asbestos-cement of ceramics

of other refractory ceram1c of 1ron other than cast Iron or steel of cast uon ·

of galvamsed uon (lme p1pe used for ml or gas) of diameter exceedmg 406 4 mm

(a) longJtudmally submerged arc welded

(b) other longJtudmally welded

(a) long1tudmally submerged arc welded

(b) other longitudmally welded

(9) of non-galvamsed uon (!me p1pe used for oil or gas) of d1ameter exceedmg 406 4 mm

(a) long:~tudmally submerged arc welded 7305 1121

(b) otherlongJtudmally welded . 7305 12 21

3917

6811 10 10

69060000

6903

7304

7303

7305 11 11

7305 12 11

7305 19 11

7305 11 19

7305 12 19

7305 1919

7305 19 21 I

_:j

....

'-- ~

\ , ~\

-~ ~

"' ~

,it ~

( \

-'\

269

(l) (2) •

(10) of other non-galvarused matenals (lme pipe used for oll or gas) of diameter exceedmg 406 4 mm

(a) longtrudmally submerged arc welded

(b) other longttudmally welded

(11) Pipes, tubes, or other hollow profiles of rron or steel other than those commg under headmg 7305

(a) galvan1sed

(b) non-galvarused 7306 10 21

(12) Pipes, tubes, or other hollow profiles other .than ;ron or steel not commg under headmg 7305

(a) galvamsed

(b) non-galvarused

(13) of copper

(14) of mckel .

(15) of Alummmm

(16) of lead (l7) ofzmc

(18) of tm Plastzc Footwear

(1) Waterproof footwear wtth outer soles and uppers of plashes, the uppers of whtch are netthet ftxed to the sole nor assembled by stitchmg, nvetmg, natlmg, screwmg, pluggmg or similar processes

(a) footwear mcorporatmg a protective metal toe-cap

(b) other footwear covenng the knee

(d) others

(3)

7305 1129

730512 29

7305 19 29

730610 II

730610 19

730610 29

7411

7507

7608

7805 00 10

7906 00 10

80060010

6401 10 90

6401.91.90

6401 92 90

6+01 99 90

(1)

(2)

(3)

270

•⁽²⁾ Other footwear With outer soles and uppers of plastics

(a) sports footwear

(b) other than sports footwear Footwear wtth upper straps or thongs assembled to the solr by means of plugs

(3)

6402 12 90

6402 1990

6402.2090

62 Plastic granules

(1) Polymers of ethylene, m prlDlary forms

(2) polymers of propylene or of other olefines, m pnmary f forms

(3) polymers of styrene, m pr!IDary forms

(4) polymers of vmyl chlonde or of other halogenated olefins, m prtmary forms

(5} polymers ofvmyl acetate or of other vmyl esters, m prtmary forms, other vmyl polymers m ptimary forms

(6) acrylic polymet s m primary forms

(J) polyacetals, other polyethers and epoxtde resms, m pnmary forms, polycarbonates, alkyd resms, polyallylesters and other polyesters, m primary forms

(8) polymers m prtmary forms

(9) ammo-resms phenolic resms and polyurethanes, m prtmary forms

3901

3902

3903

3904

3905

3906

. 3907

3908

3909

(10) silicones m prtmary forms 3910

(11) petroleum resms, coumarone-mdene resms, polyterpenes, polysulphtdes, polysulphones and other products not elsewhere specified or mcluded, m prlDlary fo'rms 3911

(12) cellulose and Its chemtcal denvattves, not elsewhere spectfied or mcluded m prlDlary forms 3912

(13) natural polymers (for example algmtc actd) and modtfied natural polymers (for example, hardened protems, chemtcal denvatlVes of natural rubber) not elsewhere specified or mcluded m pnmary forms

(14) JOn-exchangers based on polymers of headmgs 3901 to 3913, m prtmary forms

3913

3914

.~ ~I

j ' I ~

"' '

,, .

{1)

271

(2)

Prmted matenals mcludmg d1ary, calendar etc

(1) Prmted books, brochures, leaflets and similar prmtcd matter, whether or not in smgle sheets

(2) Music, pnnted or m manuscnpt, whether or not bound or Illustrated

(3) Maps and hydrographic or sunilar ch~ or all kmds mcludmg atlases, wall maps, topographical plans and globes, prmted

(4) Maps, atlases, wall maps, topographical plans and globes used as teachmg aids

(5) Pnntcd of Illustrated postcards, printed cards bearmgs, personnel greetings, messages or announcements, whether or not illUstrated, with or Without envelopes or trlmmmgs

(6) Calendars of any kmd, prmted, mcludmg calendar blocks

(7) Diaries

(8) Other printed matter, mcludmg printed pictures and photographs

Pnntmg mk excludmg toner and cartridges Processed and branded salt

Processed meat, poultry and fish

(1) Meat of bovme ammals, frozen

(2)

(3)

(a) Carcasses and half-carcasses

(b) Other cuts with bone m

(a) Carcasses and half-carcasses

(b) Hams, shoulders and cuts thereof With bone m

(a) Carcasses and half-carcasses or lamb {b) Other meat of sheep,

(I) Carcasses or balf-carcasses

(n) Other cuts WJth bone m

(m) Boneless (IV·) Goats {3)

4901

49040000

4905

9023

4909

4910

482010

4911

3215

2501

02021000

02022000

02023000

0203 21 00

0203 2200

02032900

0204 3000

02044100

02044200

020443 oo·

02045000

-----

- ..

272

'It# ·~

(I) (2) (3) ~

(4) Edible offal, frozen. of .-:\

(a) Bovme arumals

(i) Tongues 0206 21 00

(11) Livers 02062200

(111) Other 02062900

(b) Swme

(l) Livers 0206 41 00

(u) Other 02064900 ' -1

(d) Others 02069090

(5)

. ' Meat and edible meat offal~ salted, m brme dned or :~ smoked, edible flours and meals of meat or meat offal . 0210

(6) Fish fillets and other fish meat (whether. or not nunced), frozen

(a) Hils a 0304 20 10

(b) Shark 03042020

(d) Tunas 03042040 11

(e) Cuttle fish 03042050 J

(f) Other 03049000

• (1) Fish, dned, salted or m brme, smoked fish, whether ~ or not cooked before or durmg the smokmg process, flours, meals and pellets of fish, fit for human consumption 0305

(8) Crustaceans, whether m shell or not, frozen, dned, salted, or m bnne, crustaceans, m shell, cooked by steammg or by boilmg m ~ater, whether or not frozen, ~~·I dned, salted or m brme, flours, meals and pellets, of acquatic mvertebrates other than crustaceans fit for I •' human consumptiOn -·

(a) Rock lob~·

(b) Lobste: s

(1) Whole, cooked 030612 10

(u) Other 030612 90

• )

t--

., . . .

273

(1) (2)

(I) AFD shimlp

(u) Other

(m) Prawns

(d) Crabs^~

(e) Other

(9) Molluscus, whether m shell or not, frozen, dned, salted, or' m brme, acquatic mvertebrates other than crustaceans and molluscus frozen, dned, salted or m brme, flours, meals and pellets, of acquattc mvertebrates other than crustaceans fit for human consumptiOn

(I) Sqmds

(a) Sqmd tubes, frozen

(b) Whole squids, frozen

(d) Other (ti) Jelly fish, drred, salted or frozen (rn) Eggs, m shell, preserved or cooked

(a) of the species gallus domestzcus and ducks for hatchmg

(b) of the speices gallus and ducks other than

(3)

0306 13 11

0306 13 19

030613 20

03061400

0306 19 00

0307 4910

0307 4920

0307 4930

0307 4990

0307 9920

0407 00 10

for hatch mg 0407 00 20

67 Raw Cashew

68 Readymade garments

(I) Men's or boy's overcoats, carcoats, capes, cloaks, anoraks (mcludmg ski Jackers), and srrmlar articles, knitted or crocheted, other than those of headmg

6103

(2) Women's or grrl's overcoats, carcoats, capes, cloaks, anoraks (mcludmg ski Jackers), and similar articles, knitted or crocheted, other than those of headmg

6104

04070090

0801 31 00

6101

274

(l) (2)

(3) Men's or boy's sutts, ensembles, smt-type Jackets, blazers, trousers, btb and brace overalls, breeches and shorts ( other than swwwear), knttted or crocheted

(4) Women's or g1rl's smts, ensembles, Jackets, blazers, dresses, sklrts, dtvtded skirts, trousers, btb and brace overalls, breeches and shorts (other than swwwear), kmtt(:d or crocheted

(5) Men's or boy's shtrts, kmttcd or crocheted

(6) Women's or grrl's blouses, shirts and shtrt blouses, kmtted or crocheted

(7) Men's or boy's underpants, bnefs, ntght shtrts, pyJamas bath robes, dressmg gowns and s1mtlar

(3)

6103

6104

6105

6106

amcles, knitted or crocheted 6107

(8) Women's or grrl's slips, petttcoats, bnefs, panties, night dresses, pyJamas, negligees, bath robes, dressmg gowns and smular arttcles, knttted or crocheted

(9) T-shrrts, smglets and other vests, knitted or crocheted · (10) Sweaters, pullovers, sweatshirts, watstcoats, (vests) and surular arttcles knitted or crocheted

(11) Babtes garments and clothmg accessories, knitted

6108

6109

6110

or crocheted 6111

(12) Track swts, sla-smts and SWJmwear, knitted or crocheted

(13) Garments, made up of krutted or crocheted fabncs of headmg 5903, 5906 or 5907· Havmg an ou!er surface tmpregnated, coated, cogered or larnmated wtth rubber or plastic matenal which completely obscures the underlymg fabnc

(14) Other garments, kmtted or crocheted

(15) :_Gloves, mittens and mitts, knitted or crocheted

6112

6113

6114

6116

.-yl ~J

/ J

275

(1) (2) (3)

•

(16) other made up clothmg accessones, knitted or crocheted, knitted or crocheted parts of garments OI of clothmg accessones

(17) Men's or boy's overcoats, ramcoats carcoats, capes, cloaks, anoraks (mcludmg ski Jackets), wmdcheaters wmd Jackets and similar art1cles, other than thQse

6117

of headmg 6203, not knitted or crocheted 6201

(18) Women's or grrls' overcoats, ramcoats, carcoats, capes, cloaks, anoraks (tncludmg sk1 pckers), wmdcheaters wmd Jackets and sun1lar artJ.cles, other than those of headmg 6204, not krutted or crocheted

(19) Men's or boy's su1ts, ensembles, Jackets, blazers, trousers, b1b and brace overalls, breeches and shorts

6202

(othe~ than swunwear), not knitted or crochetted 6203

(20) Women's g1rl 's suits, ensembles, Jackets, blazers, dresses, skrrts, divided skrrts, trousers b1b and brae• overalls, breeches and shorts (other than swimwear), not knitted or crochetted 6204

(21)

(22)

Men's or boys' shirts, not knitted or crochetted Womens's or grrl's blouses, shirts and shirt blouses, not knitted or crocbetted

(23) Men's or boy's smglets and other vests, underpants, bnefs, mght shirts, pyJamas, bath robes, dressmg

6205

6206

gowns and sunilar amcles, not kmtted or crochetted 6207

(24) Women's or g1rl 's smglets and other vests, shps, petticoats, bnefs, panties, mght dresses, pyJamas, negligees, bathrobes, dressmg gowns and similar articles, not kn1tted or crochetted

(25) Babies' gannents and clothmg accessones, not kn1tted or crochetted

(26) Garments, made up of fabncs of headmg 5602, 5603, 5906 OJ 5907, not kmtted or crochetted

6208

6209

6210 '. GCPT 34/3655/Q7/TP

.,.

(1)

281

(2)

(8) Babassu 01!

(9) Crude cozla oil (1 0) Crude rapeseed ml

(11) Crude mustard ml

(12) Lrnseed ml • (ll) Maz~e (com) oil

(14) Caster 01!

(15) Scsamum oil (grng1h otl)

(16) Tung otl

(17) Bran otl

(18) other

(19) Other partly of wholly hydrogenated vegetable oils

(a) cottonseed oil

(b) groWldnut 01!

(d) other

(20) Vegetable 01ls excludmg headmg 1516

(a) linseed oil

(b) castor ml dehydrated

(21) FIXed vegetable mls, namely the follow.mg chul moongra otl, mawra 01!, kokam ml, tobacco seed ml, sal ml

(22) FIXed vegetable otis, namely the foUowmg neemseed ml, karanJ 011, stlk cotton seed ml, khakhon ou, watem1don ou, kusum ml, rubberseed oil, dhup oil,

(3)

1513 29 30

151491 10

1514 99 90

1514 91 20

1515 19 90

1515 29 90

1515 30 90

1515 5099

1515 40 00

15159040

1515 90 99

15162019

15162029

1516 20 39

151620 99

1518 00 1

1518 00 29

1518 20 39

1515 90 10

undt ml, maroa otl, p1sa ml, nahar oil 1515 90 20

(23) FIXed vegetable oils, namely the followmg, cardamom oti, crulhes/capsicum otl, turmenc ml, aJwan seed oil, ruger seed 01!, garhc otl 1515 90 30

278

(I) (2)

73 Sewmg machmes

(I) Seewir1g machmes of the household type

(2) Other sewmg machmes

74 Shzp anr~· other water v~ssel~

(I) CruiSe slups, excurs10n boats, feny boats, cargo slups, barges and smular vessels for the transport of persons

(3)

8452 10

845221

or goods 8901

(2) Fishmg vessels, factory sh1ps and other vessels for processmg or preservmg fishery products

(3) Yachts and other vessels for pleasure or sports, row boats and canoes

(4)

(5)

(6)

(7)

(8)

Tugs and pusher craft \

Light vessels, fire floats, dredgers, floatmg cranes and other vessels the nav1~abi hty of which IS subsidiary to their mam functiOn, floatmg docks, floatmg or submersible dnllmg or productiOn platforms , Other vessels, mclu~mg war slups and hfe boats other than rowmg boats

Other floatmg structures (for eg rafts, tartks, coffer dams landmg stages, bouys and beacons)

Vessels and other floatmg structures for breakmg up

75 Solvent oils other than orgamc solvent 01! •

76 Spzces of all varzetzes and forms mcludzng' cumm seed, anzseed, turmerzc m1d d1y chlllces

8902

8903

89040000

8905

8906

8907

89080000 .

(1) Mate 09030000

(2) Pepper of the genus piper, dncd or crushed or ground, fruits of ~he genus capsicum or of the genus punenta

(a) pepper

(b) Dned chillies

0904

0904 11

- 09042010

09042020

•

..J,

':{

_ ___J)

)' ~

~· ~

;

:.:r

279

(1) (2)

(3) Varula

(4) Cmnamon and ciimamon tree flowers

(5) Cloves (whole fruit, cloves and stems)

(6) Nutmeg, mace and cardamoms'

(a) Nutmeg

(b) Mace^/

(7) · Seeds of arose, badian, fennel, conander, cumrn caraway at Juniper bernes •

(a) Amse or dahan

(b) Conander

(d) Caraway

(e) Fennel and JUmper bernes CID Gmger, saffron, turmenc (curcuma), thyme, bay leaves, curry and other spices

(a) Gmger (other than fresh)

(b) Saffron

(d) .Thyme, bay leav~s

(e) Curry

(f) Other Sptces .

77 Sports goods excludmg apparels and footwear

(1) Arttcles of funfare, table or parlour games mcludmg pm tables, btlhards, spectal tables for casmo games and automatic bowhng alley eqmpment

(2) Arttcles and equipment for general phystcal exercise, gymnastics, athletics, other sports (mcludmg table tennis) or outer games, not specified or mcluded

(3) .

0905

090610

0907

0908

090810

09082000

090830

0909

090910

090920

090930

090946

0909 50

0910

0910 10

091020

0910 30

091040

0910 50 00

0910 99 72

9504

elsewhere m, thts chapter, swtmmmg pools and · 9506 paddling pools

276

j ⁽¹⁾(2) (3)

(27) Track sUits, ski-SUits and SWIID\'lear, other garments, not knitted or crochetted 6211

(28) Brassieres, gudles, corsets, braces, suspenders, garters I and similar articles and parts thereof, whether or not knitted or crocheted 6212

(29) Handkerchiefs 6213 i (30) Shawls, scarves, mufflers, mantillas, veils and the hke not knitted or crochetted 6214

(31) TICs, bow, bow ties and crava~ 6215 ~·

69 Renewable energy dev1ces and spare parts

.... I

(I) Solar cells whether or not assembled m modules or panels 85414011

(2) Wmd turbme/engme 8412 8030

70 Rubbe1 Hawar Slippers

• ..

71 Safety matches 3605 00.10 3 72 Seeds

(I) Rye seed 1002 00 10

(2) Barley seed 1003 00 10 :a

(3) Oats ~eed 1004 10

• (4) Maize (Corn) seed • 1005 10 00

(5) Gram sorghum seed 1007 00 lO '

(6) Buckwheat seed • 1008 10 10 I ,-. .

(7) Jawar seed 1008 20 11^{• I}

(8) BaJra seed 1008 2021 ~

(9) Ragi seed 1008 20 31 ~~

(10) Cai1ary seed 1008 30 10 ·' (11) See-ds of Other cereals 1008 90 10 __/

•

277

(1) (2)

(12) Soyabeans seed

(13) Groundnut seed

(14) Lmseed

(15) Sunflower seed

(16) Palmnut seed •

(17) Cotton seed

(18) Castor 011 seed

(19) Sesamum seed

(20) Mustard seed

01) Safflower seed

(22) Sugar beet Seed

(23) Lucerne seed

(24) Clover seed

(25) Fescue seed

. (26) • Kentucky blue grass seed _...; (2?2, ~ay grass seed ,1 A() l1mothy grass seed

(29) Australian lupm seed

(30) Seeds of herbaceous plants cultiVated pnnc1pa\ly for

(3)

1201 00 10

1202 10 10

1204 00 JO

120600 10

1207 10 10

120720 JO

1207 30 10

1207 4010

1207 50 10

1207 60 10

12091000

120921 00

1209 22 00

120923 00

[209 24 00

120925 00

12092600

1209 29 10

tluer flowers 1209 30 00

(31)

(32)

(33)

(34)

(35)

(36)

(37)

Cabbage seed Cauhflower seed • Omon seed

Pea seed

Radtsh seed

Tomato seed

Other fru1t seeds for planting or sowmg

120991 10

12099120

1209 91 30

120991 40

120991 50

12099160

1709 9910

---·--------------- -------- T -----

•

282

(l)⁽²⁾

86 Wrztzng reqwsztes

(1) Ball pQmt pens, felt tipped and othe1 porous tipped pens and markers, fountam pens, stylograph pens and other pens, propellmg or shdmg pencils

(2)

(a) Ball pomt pens

(b) Felt tipped and other porous-tipped pens and markers

(d) Other fountam pens

(e) Stylograph pens

(f) Other pens '

(g) Propellmg or shdmg pencils

(h) Refills for ball pomt pens, compnsmg the ball pomt and the mk reservorr

' Penclls (other than pencils of headmg 9608), crayons, pencil leads, pastels, drawmg charcoals, wntmg or drawmg chalks and tailors' chalks

(a) pencils and crayons with leads encased m a ng1d sheath

(b) pencil leads, black or coloured

(d) pastels, drawmg charcoals and wnhng or drawmg chalks and tailors' chalks

(e) others

(3) Wntmg mk, mstrum~nt box, eraser, pensu sharpener and dissection box

(3)

- %0810

96082000

9608 31

9608 39

9608 3110

9608 3190

96084000

960860

960910.00

96092000

96099020

96099030

9609.9090

283

LIST A (See Senal No 45) Entry No Descnptzon of Goods

40 IT Products

(I) (2)

I IT-I . Word pr~cessmg machznes, Electromc typewrzters

(I) Word proces:>mg machmes

(2) Electromc typewnters j 2 IT -I 0 Microphones, multzmed1a speakers, headphones etc ·. (I) Microphones

(2) MultunedJa speakers

(3) headphones etc

3 IT-II Telephone answermg machmes

4 IT -I2 Prepared unrecorded medw for sound recordzng

5 IT-13 p .. epared unrecorded medw for sound recordmg

6 IT-14 IT software of any medw

(I) Disc for laser readmg systems for reproducing phenomena _other than sound or tmage

(2) Magnetic tapes for reproducmg phenomena other

(3)

than sound or Image Other software J,a)

(b)

on floppy disc or catridge tape on ruse or on CD ROM

7 IT-I5 Transm1sswn apparatus other than apparatus for radzo or TV broadcastmg

8 IT-16 Rad1o commumcatzon recervers, Radzo Pagers {I) Radio pagers

(2) Demodulators

(3) Other

• HSN Code

(3)

8469ll 00

84691200

85181000

85I8 2200

8518 30.00

85202000

8523

8524 31 II

852440 II

85249Ill

8524 91 I2

8524 9Il3

85252

852790 Il

8527 90 12

852790 I9

---------

GCPT 34/3655/07ffP

284

(1) (2) (3) -

9 IT-17 Aenals, antem;as and parts 852910 ....

10 IT-18 LCD Panels, LED panels and parts

(1) LCD Panels/LED Panels 85312000

(2) Parts 85319000

11 IT-19 Electncal capacitors, fu:ed, vanable and parts

(l) Electrical capacitors, fixed, vanable 8532 ~ .... I

(2) Parts 85329000

12 IT-2 Electronrc calculators 84701000

13 IT-20 Electrical resistors 8533

14 IT-21 Prmted Clrcu1ts 85340000

15 IT-22 Switches, Connectors, relays for up to 5 amps 8536

16 IT-23 DATA!Graph1c D1splay tubes, other than Picture tubes and parts

(I) Colour 85404000

(2) Black & Wh1te or other monochrome 85405000

17 IT-24 Dzodes, transistors & s1m1lar sem1-conductor dev1ces 8541

18 IT-25 Electromc Integrated C1rcu1ts and M1cro-assembhes 8542

19 IT-26 S1gnal Generators and parts ~

(1) Signal Generators 854320

(2) Parts 8543 9000

20 IT-27. Optical fibre cables ~ 8544 70

21 IT-28 Optical fibre and opt1cal fibre bundles, cables 9001 1000

22 IT-29 L1qwd Crystal dev1ces, flat panel d1splay dev1ces and parts

L1qwd Crystal devices, flat panel display devices 9013 80 10 Parts 90139

23 IT-3 Computer systems and penpherals, Electromc dwnes

(1) Computer systems and peripherals 8471

(2) Electroruc manes 8470

285

(I) (2) (3)

24 IT-30 Cathode ray oscilloscopes, spectrum analysers, s1gnal analysers

(1) Cathode ray oscilloscopes 903010.00

(2) Spectrum analysers 90303920

(3) S1gnal analysers

25. IT-4 Parts and Accessones of HSN 84, 69, 84 70 & 84 71 8473

26 IT-5 DC M1cromotors, Stepper motors of 37 5 watts

(1) DC MJcromotors ofan output not exceedmg 37 5 W 8501 10 11

(2) DC M1cromotors of an output not exceedmg 750 W 85013111 .(3) Stepper motors of an output not exceedmg 3 7 5 W 850110 12

(4) Stepper motors of an output not exceedmg 750 W 8501 3112

27 IT-6 P(1Jts of HSN 85 OJ 8503

28 IT-7 Umnterrupted power supply 8471 90 ()()

29 IT-8 Permanent magnets and art1cles 8505

30 IT-9 Electncal apparatus for /me telephony or Jme telegraphy 8517

LIST B (See Senal No 49)

Sf No Jndustrwl mpuis HSNCode

(I) (2)

I. Ammal mcludmg fish fats, Oils, crude, refined or purified

(l) p1g fats (mcludmg lard) and poultry fat other than that of 0209 or 1503

(2) fats of bovme arumals, sheep "or goats, other than those of headmg 1503

(3) lard stearm, lard otl, oleostearm, oleo-ml and tallow ml, not emulstfied or miXed or otherwtse prepared

(4) fats and mls and therr fractions, of fish or marme mammals, whether or n_ot refined, but not chemically ModJfied

(5) other anunaJ fats and olls and tberr fracttons, whether or not refined, but not chemtcally moc!•ti~-:!

150 I 00 00

1502

I 503 00 00

1504

1506

286

(1) (2)

2 Glycerol, crude, glycerol waters and glycerol /yes

3 Vegetable waxes, Bee wax

(1) vegetable waxes

(2) bee waxes

(3) shellac wax

4 Ammal or vegetable fats borled, oxJd1sed, dehydrated etc

5 L1qu1d glucose (non-medJcznal), Dextrose syrup

6 Denatured ethyl alcohol of any strength

7 Ores and mznerals

(1)

(2)

(3)

Iron ores and concentrates, mcludmg roasted Iron pyrites Maganese ores and concentrates

Copper ores and concentrates

Nickel ores and concentrates

Cobalt ores and concentrates

Alummium ores and concentrates

Lead ores and concentrates

Zmc ores and concentrates

Tm ores and concentrates

Chromium ores and concentrates

Tungsten ores and concentrates

Uraruum or thonum ores and concentrates Molybdenum ores and concentrates

T1taruum ores and concentrates

NIObium, tantalum, vanadmm or z1rcoruum ores and concentrates

(i) NIObium, Tantalum ores and concentrates

(u) vanadmm ores and con~entrates (ni) zrrcomum ores and concentrates

(3)

1520 ()() ()()

1521 10

1521 90 10

15219020

1518

1702

T2072000

'}fj

2602

2603

2604

2605

2606

2607

2608

'2fH.)

2610

2611

2612

2613

2614

2615 9090,.

2615.9010

2615.10 ()()

.....

287

(1) (2)

8 Precwus mr~tal ores and concentrates

(i) Silver ores and concentrates

(u) Gold ores and concentrates Other ores and concentrates Granulated slag (slag sand) from mfg Of rron or steel

9 Benzole Toluole Xylole

Napthalene Phenols Creosole otl Normal Paraffin Butadtene

10 Fluorme, chlorme, bromme and wdrne -(1) Fluorine

(2) Chlonne

(3) Bromme

(4) Iodine

11 Sulphur, sublimed or preczpltated, collodzal sulphur

(I) Subhmed Sulphur

(2) Prectpitated Sulphur

(3) Collodlal Sulphur

12 Carbon (carbon blacks and other forms of carbon)

(1) Carbon black

(2) Acetylene black

(3) Other

13 Hydrogen, rare gases and other non-metals

(1) , Hydrogen

(2) Argon

(3) Other rare gases

(4) Nitrogen

(3)

2616

26161000

26169010

2617

2618

27071000

27()12000

27()13000

27074000

27076000

27()191 00

271220

27111400

280130 10

2801 10.00

28013020

2801.2000

28020010

28020020

28020030

28030010

28030020.

2803 00.90

28041000

280421.00 -

280429

28043000

------------- -

288

(1) (2) (3)^~-(5) Oxygen 28044{)90 '

(6) Boron 2804 5010 ~I

(7) Telhmum 2804 5020

(8) Sthcon 2804 61 00

(9) Phosphorus 2804 70

(10) Arsemc 2804 8000

(11) Seleruum 28049000

14 Alkab or a/kalme earth metals _,

(1) Sodmm 2805 II 00

(2) Calcmm 2805 1200

(3) Other 2805 19 00

(4) Mercury 28054{)00

(5) Rare earth metals 2805 3000

15 Hydrogen chlonde 28061000

16. Sulphunc aczd and anhydrzdes 2807 00 10

17 Nztrzc aczd, sulphonztrzc aczds

(1) Nitr1c actd 2808 ()() 10

(2) Sulphomtric acid 28080020 .,

18 Dzphosphorous pentaoxzde, phosphorzc aczd etc

(1) Diphosphorous pentaoxide 2809.1000

(2) phosphonc acid 280920.10

(3) Polyphosphoric acid 2809 2020

19 Oxzdes of boron, borzc aczds

(1) Oxtdes of boron 281000.10

(2) Bone acids 2810 0020

20 Halides and halzde oxzdes of non-metals

(I) phosgene 2812 10 10

(2) phosphorus trichloride 281210 20

(3) -phosphorus oxychloride 281210 30

(4) sulphur oxychloride, thionyl chloride 28121040

...

(5) Silicon tetrachlonde 28i210 50

(6) other 281210.90

-------

289

(I) (2) (3)

21 Sulph1des of non-metals

(I) carbon disulph1de 2813.10 ()()

(2) arsemc d1sulph1de (artificml) 28139010

(3) commercial phophorus tnsulph1de 2813 9020

22 Ammoma, anh1 drous '

•

2814 1000

23 Sod1um hydrox1de (caustiC soda), Potasszum hydroxzde (caustzc potash)

(1) Sodmll'l hydroXIde (caustic soda) 2815 11

(2) Potass1um hydrox1de (caustic potash) 28152000

24 Hydroxzde and peroxzde of magneszum .

(1) Magnesmm Hydroxide 28161010

(2) Magnesmm perOXIde

25 Alumzmum hydroxzde 28183000

26 Chrom1um ox1des and hydroxzdes 2819 27 (I) Chrorruum tnox1de 28201000

(2) Other 28209000

28 Manganese oxzdes 2819

(I) Manganese diOXIde 28201000

(2) Other 28209000

29 Iron oxzdes and h]!drox1des

(l) Iron ox1des 2821 1010

(2) Iron hydroxide 28211020

30 Cobalt oxzdes and hydroxides

(1) Cobalt ox1des 28220010

(2) Cobalt hydroxides 28220020

31. Titamum oxzdes

(1) Titanium dioXIde 2823 0010

•

(2) Other 2823 0090

290

(1) (2)⁽³⁾^~

32 Hydrazme & hydroxylamme and therr morgamc salts .....

(l) Hydrazme, anhydrous 2825 10 10

(2) Hydrazme hydrate 28251020

(3) Hydrazme sulphate 28251030 I

(4) Hydroxylamine sulphate 28251040 I

(5) Other 2825 1090 j

33. Flundes, jluorosrbcates,~ etc

(1) Ammonium floundes ' 2826 1110 -

(2) Sodium flourides 2826ll20 .. ~ {3) Aluminium tloundes 2826 12 00 ....

(4) Magnesium flourides 28261910

•

(5) Flouros1hcates of sodmm 28262010

(6) Flouros1llcates oryotassium 28262020

(7) Other 28269000

34 Ch/ondes, chlonde ox1des

(1) Ammomam chlonde 28271000

(2) Calc1um chlondc 28272000

(3) Chlondes of Magnesmm 2827 31.00

(4) Chlondes of Alummium 28273200 .

(5) Chlorides of Iron 282733 00

(6) Cblondes of Cobalt 28273400

(7) Chlondes ofN1ckel 2827.35 00

(8) Chlondes of Zmc 28273600

(9) MercuriC chlonde 28273910

(10) Mercurous chlonde 28273920

(11) StrontiUm chloride 28273930

(12) Cuprous cblonde 28273940

(13) Chlonde oxydJes and cblonde hydrox1es of copper

(a) Copper oxychbnde 2827 41.10

(b) Other 28274190

291

(l) (2) (3)

35 Chlorates and perch/orates, Bromates etc

(l) Chlorates of sodium • 28291100

(2) Banum chlorates^.,28291910

(3) Potassmm chlorate 28291920

(4) Magnesmm chlorate 28291930

(5) Other chlorates 28291990

(6) perch! orates 282990.10 '(7) Bromates and perbromates 28299020 ' 36 Sulph1des, Polysulph1des

(l) SodiUm sulphides 28301000

(2) Zmc sulphides 283020.00

(3) Cadmmm sulphides 28303000

•

(4) Other sulphides 28309010

(5) Po1ysulphtdes 28309020

37 D1thcomtes and sulphoxylates

(1) Scdmm DtthiOrutes 28311010

(2) Sodmm sulphoxylates 28311020

(3) Other Dithwrutes 2831 90 10

(4) Other sulphoxy1ates 28319020

38. Sulphltes, thwsulphates

(I) Sodmm bt-sulphtte 283210 10

(2) Sodmm hydrosulP,htte 28321020

(3) Other .sod1um sulph1tes 28321090

(4) PotassiUm metabisulphtte 28322010

(5) Magnesmm sulphite 28322020

(6) Sodmm thtosulPtute 2832 30 10·

(7) Magnesium thwsulph1te 28322020

(8) Other thtosulplute 28323090

39. Copper sulphate 2833 25.00 GCPT 34/3655/0?frP

292

...p

(1) (2) (3) .......,

40. N1trzt~, mtrates ~I

(1) Sodium mtnte 2834 10 10

(2) Other mtntes 2834 1090

(3) Potassium rutrate 28342100

(4) Strontium rutrate 28342910

(5) Magnesium iutrate 28342920

(6) Banum nitrate 28342930

(J) Thonum rutrate 28342990

41 Phosphmates, phosphonates, etc

(l) Calcmm hypophosphite 2835 10 10

(2) Magnesium hypophosphtte 28351020

42 Carbonates, peroxocarbonates

(l) Commercial ammomum carbonate and other ammomum carbonates 28361000

(2) Dtsodtum carbonate dense 2836 20 10

(3) Disodmm carbonate hght 28362020

(4) Other dtsodmm carbonate 28362090

(5) SodJum hydrogen carbonate (Sodnun bicarbonate) 28363000

(6) Potassmm carbonate 28364000

(7) Calc1um carbonates 28365000

(8) Bar1um carbonate 28366000

(9) Lead carbonate 28367000

(10) Lithium carbonates 28369100

(11) Strontium carbonate 28369200

(12) Percarbonates 2836 99 10

(13) Magnesium carbonate 28369920

(14) Alurmmum bicarbonate 28369930

293

(I) (2) (3)

43 Cyan,1des, cyamde ox1des

(I) Sodmm cyanide 28371100

(2) Potasstwn cyantde 28371910

(3) Double cyamde of potassmm and sodium 2837.1920

(4) Ammomum sulphocyantde 28372010

(5) Potassmm ferncyarude 28372020

(6) PotassiUm ferrocyarude 28372030

(7) Sodmm ferrocyamde 28372040

(8) Sodmm mtrophrustde 28372050

(9) Other comlex cyamdes 28372090

44 Fulmmates, cyanates and thwcyanates

(1) Flummates 28380010

(2) Cyanates 28380020

(3) Th10cyanates 28380030

45 Borates. peroxoborates

(1) Dtsodium tetraborate, anhydrous 28401100

(2) Other disodmm tetraborate 28401900

(3) Magnesmm borates 28402010

(4) Peroxoborates 28403000

46 Sod1um dichromate 2841 30 00

47 Potass1um dzchromate 2841 50 90

48 Radwact1ve chem1cal elements

(1) Nat'Jral uranmm and Its compounds 28441000

(2) Uranmm entnched m U235 and Its compounds Plutomum and Its compounds 28442000

(3) Uranmm depleted m U235 and Il'> compounds Thonum and Its compounds 2844 3000

(4) RadiOactive elements other than those of sub- headmg 2844.10, 2844 20 or 2844 30 28444000 -------

294

(1) (2) (3) --,

49 Sotopes and compounds ~ .

(l) Heavy water (deuteriwn ox1de) • 2845 1000

(2) Nuclear fuels not elsewhere mcluded or specified 2845 90 10 so Compounds, morgamc or orgamc of rare earth metals

(I) Cenwn oXIdes 284610 10

(2) Other cenwn compounds 284610.90

(3) Rare earth oXIdes not elsewhere included or specified • 2846 90 10

(4) Rare earth fluondes not elsewhere included or specified 28469020 !{ ...

(S) Rare earth chlondes not elsewhere mcluded or specified 28469030

(6) Others 28469090

51 Phosphrdes, whether or not chemrcally defined

(I) of copper 28480000

(2) of Zmc 28480020

(3) Other 2848 0090

52 Calcrum carbrdes 28491000

53 Ethylene, Propylene

(1) Ethylene 290121 ()()

(2) Propylene 29012200

54 Cyclrc Hydrocarbons

(1) Cyclohexane 2902 II 00 '

- j2) Benzenes 29022000

(3) Tolune 29023000

(4) o-xylene 29024100

(5) m-xylene 29024200

(6) p-xylene 29024300

(1) miXed xylene Isomers 29024400

(8) Styrene 29025000

(9) Ethyle Benzene 29026000

----------

-----~

•

295

(1) (2) (3)

,• (10) Cwnene 2902.7000

(11) Dipentene 29029010

(12) Dephenyl methane 29029020

(13) Dodecycllc benzenes (excludmg mixed a!Jcylarenes) 1 2902.9030

(14) Naphthalene 29029040 I -

(15) Isobutyl benzene y

29029050. 1,.._ •

55 Halogenated derzvallves of Hydrocarbons ---

' . . (I) Chloromethane (methyl chlonde) 2903.1110 rr-

(2) Chloromethane (ethyl chloride) 2903 1120 I (3) Dichloromethaoe (methylene chlonde) 2903.1200

(4) Chloroform (tnchlorometbane) 2903.1300

(S) Carbon tetrachloride (CC 14-Tetrachlorornethane) 29031400

(6) I, 2-Dichloroephane_ (ethylene di~hlonde) 29031500 .

(7) Tetrachloroethane 2903 1910 lr (8) Trichloroethane 29031920 L (9) Vmyl chlonde (Chloro~thylene) 29032100 I (10) Trichloroethylene 2903 2200 ' ' >-.

(II) Tetrachloroethylene (Perchloroethy lene) 29032300

(12) Flourmated denvanves of acyclic hydrocarbons 2903 30 10 {13) Brommated denvahves of acychc hydrocarbons 2903 3020

(14) Iodmated derivatives of acyclJc hydrocarbons 2903 3030

I (IS) Tnchlorofluoroniethane 2903 41.00 r~ (16) Drchlorodifluoromethane 29034200 f-

(17) Trichlorofluoroethane 2903.4300 ·, ' -

(18) l, 2-Dichlorotet:nifluoroethane 2903 44.10 ...

(19) Chloropentafluoroethane 29034420

(20) Chlorotrlfluoro-methane 29034511 \

296 ..

(1) (2) (3)

(21) Pentachloro fluoroethane 290345 12 ~·

(22) Tetrachlorod1 fluoroethane, Heptachlorod1 fluoropropane, Hextachlorodi fluoropropane, Pentachlorotn fluoro- propane, Tetrachlorotetra fluoropropane, 'fnchloropent~ fluoropropane, Dichlorobexa fluoropropane,

Chlorohepta fluoropropane 29034513

(23) Heptachlorod1 fluropropane 29034511

(24) Hexachlorodi fluropropane 29034512 _..,

(25) Pentachlorotn fluropropane 29034513

(26) Tetrachloropetra fluropropane 29034514

(27) T':lchloropenta fluropropane 29034515 ~-

(28) D1chlorohexa fluropropane 2903.4516

(29) Chlorohepta fluropropane 29034517

(30) Bromochlorodifluoro-methane 290346.10

(31) Bromotnfluoro-methane 29034610

(32) D1bromotetra-fluoro-ethane 29034630

(33) Other perhalogenated denvatlves With flouorme and chlonne 29034700

(34) Halogenated denvatives of methane, ethane or propene

"i halogenated only With flouorme and chlonne HCFC3 2903 49.10

(35) ! , 2, 3, 4, 5, 6-Hexachlorocyclohexane 2903 51()()

(36) Chlorobenzene (mono chloro) 2903 6110 ~

(37) Ortho-dichlorobenzene 2903 6110

(38) Para-dichlorobenzene 29036130

(39) Hexachloro benzene other than mdane 29036210 ( 40) DDT (D1chloro d1phenyl tnchloroethane)

(a) DDT- Techrncal75 Wdp 29036211

(b) Other 29036229 I ( 41) Chloro-fluorobenzene 2903 6910 ~ I (42) Benzal chl~nde (Benzyl dichlonde) 29036910 '

(43) Benzo tnchlonde 2903 6930 ~

(44) Benzye Chlonde 29036940 '"\t. (4-5) Paracbloro-toluene ( 4-Chloromethyl benzene) 29036950

(46) Napthalene chlonnated 29036960 - (47) Chlorofluoro arulme 29036970 ---- --- --

'^I ! ,._ --

I ).

...

-----

297

(l) (2) (3)

56 Sulphonated, mtrated or mtrosated denvatzves of hydrocarbons

(I) Benzene sulphoruc actd 2904 10 10

(2) l, 5 Naphthalene dJsulphoruc actd (Armstrong'sActd) 2904 10.20

(3) Napthalene sulphoruc actd 2904 10 30

(4) Vmyl sulphone 2904 1040

(5) Nttrobenzene 2904.20 10 ( 6) Meta dmtrobenzene . 2904.20 20

(7) Meta mtrotoluene

(8) Ortho mtrotoluene

(9) P~amtrotolucne

(10) DlDltrotoluene ( ll) 2, 5 Dtchloromtrobenzene

(12) Dlllltrochlorobenzene

(13) Meta rutrochlorobenzene ( 14) Ortho mtrochlorobenzene

(15) Pan~ mtrochlorobenzene ( 16) 2-mtro-chlorotoluene ( 17) SodJum meta rutrobenzene Sulphonate

2904.2030

29042040

29042050

29042060

29049010

29049020

29049030

29049040

29049050

290490.60

29049070

57 Methanol 29051100 2905 31 00 58 DI-Ethylene Glycol, Mono-Ethylene Glycol

59 Cyclzc alcohols '

(1) Menthol 29061100

(2) Cyclohexanol methyl-cyclohereanols and dunethyl cyclobexanols 29061200

(3) Sterols and mosttols

(a) Cholesterol 290613 10

(b) Other 29061390 {4) Terpmeols 29061400

(5) Borneol^t29061910

(6) Benzyl alcohol 2906.2100

(7) Chnnarruc alcohol 29062910

(8) Phenylethyl alcohol 29062920

298

-.:

(I) (2) (3)

'" 60 Halogenated, sulphonated, mtrated or mtrosated derzvattves ? of Phenols and Phenol alcohols

(I) Denvab.ves contammg only halogen substJ.tuents and therr salts 29081000

(2) Phenol sulphornc acids, Naphthol sulphornc acids 29082010

(3) G acid (2-naphthol-6) 8 disulphornc acid 29082021

(4) Salts of~ actd 29082022

(5) Beta naphthol sulphornc actds 29082023 -

(6) Nevtle-wmther acid ( l-naphthol4 sulphornc acid) 290820.24

(7) Schaeffer acid (2- Naphthol-6-sulphornc acid) 29082025

(8) R acid (2-Naphthol3,6 disulphomc acid) and Its ·y disodmm salt and salt of R acid 29082016 ,· ' (9) Chromotropic actd ( 1 ,8-dthydroxynaphthalene 3,

6-dtsulfomc acid) 29082027

(10) Para mtrophenol 2908 90.10 (Ill Musk xylol 29089020

61 Ethers, ether-alcohols, ether-phenols etc 2909

(1) Acyclic ethers and therr halogenated, sulphonated, rntrated or mtrosated denvatlves

(a) Diethyl etther 29091100 'i

(b) Other 29091900

(2) Cyclarnc, cyclemc or cycloterpenic ethers and therr. halogenated, sulphonated, rutrated or rutrosated denvat:lves 29092000

(3) 4-chloro-2 rntro amsole 290930 II

(4) Ortho rutro amsole 29093012

(5) Dtphenyl oXIde 29093020^\

(6) Musk ambrette 29093030

(7) 2, 2-0xyduethonol (diethylene glycol digol) 29094100 ---^'(8) Monomethyl ethers of ethy1ence glycol or of diethylene ;;...L. glycol 290942 00

(9) Mono butyl ethers of ethylene glycol or of dtethylene -~I glycol 290943 00

(10) Other monoalkyl ethers of ethylene glycol or of r diethylene glycol 2909.4400

(11) Ether phenols, ether alcohol-phenols and thcrr

.....

·~

)...

- _ .. \

(1)

299

(2)

halogenated, sulphonated, rutrated or_ mtrosatcd denvatives •

(a) Guamcol

(b) Isoeugenol

(d) Others (I2) Alcohol peroxidec;, ether peroxides ketone perox!des and !herr halogenated, sulphonated, mtrated or rutrosated denvanves -Expoxtdes, epoxyalcohols, epoxyethers

(I) Methyloxuane (propylene Ex.ide)

(2) I-chlora-2, 3,-epoxypropane ( ephychmohydnn)

(3) Others Ethylene Oxtde Acetals and hemwretals

(I) Acetals an9 herruacetals whether or not With other oxygen funct10n

(2) 'Others

65 Aldehydes whet he; 01 not wah other oxygen functwn

(1) Methanal (fmmaldehyde)

(2) Ethanal (acetaldehyde)

(3) Butanal (butyraJdehyde nonnalisomer)

(4) Croton.a\hdeyde

(5) Heptaldebydes (heptanal)

(6) Glyoxal

(7) Benza ldt>hyde

(8) CmnamJCaldeyde {9) Phenyl acetaldeydc

(10) Aldehyde-alcohols

(II) Yamllm ( 4-hydro.xy-3-methoxy-benzallehyde) (I2) Ethylvamlhn (3-etho;xy-4-hydroxybenzal de hyde)

(13) AmSI(.aldehvdc (amsaldehydeO (I4) H::-IJOtropm (p1peronyl aldehyde) (IS) J rnacetazone

(16) 3,4,5-tnmethoxy-benzaldehyde ----------~---- -- --- ----

VCPT 34/3655/0?rfP

(3)

2909'50 10

2909 5020

29095030

2909 5090

29096000

29I02000 '

29103000

29109000

29101000

29I100IO

29110090

29I2ll 00

29121200

2912 13 00

2912 19 10

?912 1920

291219 30

2912 2100

2912 2910

2912 2920

2912 3000

29124IOO

2912 42 00

29124910

29124920

29124930

29124940

300

(1) (2) (3)

(17) Cyclipolymers of aldehydes 2912 5000^~

(18) Paraformaldehydc 2912 60 00

66 Halogenated, sulphonated, nztrated denvanves of phenols alcohols

(1) Ortho-chloro-benzaldehyde 2913 00 10

(2) Other 2913 00 90

67 Saturated acycl1c monocarboxyhc ac1ds

(1) Fonmc acid, Its salts and esters

(a) Fomncac1d 2915 11 00

(b) Sodmm formate 2915 12 10 . ...,-

(d) Esters offorrmc acid 29151300

(2) Acetic acid, Its salts and esters

(a) acetic ac1d 29152100

(b) sodmtn acetate 2915 22 00

(d) calcmm acetate 29151910

(e) maganesmm acetate 2915 2910

(f) manganese acetate 2915 29 30

(g) ethyl acetate 29153100

(h) vmyl acetate 2915 32 00

(1) n-Butyl acetate 29153330 A. (J) Isobutyl acetate 2915 34 00

(k) 2-Ethoxy ethyl acetate 2915 35 00

(1) benzyl acetate 2915 3910

(m) bormyl acetate and I so bormyl acetate 2915 3910 (n)¹hnalyl acetate 2915 39 30 \

(o) methyl acetate 2915 3940

(p) phcnyle propyl acetate 2915 39 50

(q) ter pmyl acetate 2915 39 60 ,.. (3)" Monochloroacetic aCid, then salts and esters 2915 4010

(4) Dichloroacetic acid, their salts and esters 2915 40 20

(5) Tnchloroacellc ac1d, therr salts and esters 2915 40 30 -~ l ••

(6) Prop10mc acid, Its salts and esterskG 2915 5000

(7) Butano1c aCid, theu salts and esters ... 2915 60 lO

(8) Pentanmc acids, their salts and esters 2915 6010 {('\ p,. 1 r' 1 .- ac1d 2915 7010

301 ..

(1) (2) (3)

(10) Steanc and 2915 7020

(11) Glycerol monostearate 2915 70 30

(12) H C 0 Fatty aCid (mcludmg 12-Hydroxysteanc actd) 2915 7040

(13) D C 0 Fatty actd 29157050

(14) Acetyl chlqnde 29159010 (IS) Octmc actd ( capryhc actd) 29159020

(16) Hex01c actd ( caprotc ac1d) 29159030 y-

68 Unsaturated acyclic monocarbuxylrc aczds ---

(1) acrylyhc actd and tts salts • 29161100

(2) butyl acrylate 29161200 ) (3) methacryhc actd 29161310

(4) salts of rr.ethacryhc actd 29161400

(S) ole1c actd 291615 10 '

(6) undecylamc aCid 29161910

(7) btsmuth compound<; of unsaturated acychc monoactds 29161920

(8) potassiUm compounds of unsarurated acychc monoactds 29161930

(9) sodmm compounds of unsaturated acycltc monoactds 29161940

(10) esters of unsaturated acychc monoactds not elsewhere speCified 291619 50

r (II) sorbtc actd 29161%0

(12) cyclamc. cycleruc or cycloterpemc m0noca1boxyilc actd, therr anbydndes, hahdes, peroXIdes, peroxyac1ds .... and theu Jcnvattves 29162000

(13) berv01c actd 2916 3110

(14) benzyl acetate 2S16 3120

(15) methyl ben7oate 29163130

(16) sodrJm benzoate 2<)163140

(17) benzoc,une ( ethylpara-arruno benzoate) 291631 50

(18) orthochloro benzoic actd 29163160 y (19) benzoyl perox1de and benzoyl chJo,nde 2916 32 ()()

(20) phenylacetic actds and tis salts 2916 34 00 _,. (21} esters of phenylacetic actd 2()163500

(22) cmnarruc actd • . 2916 J9 10 ·" (23) btsmuth compounds of aromatJC monoactds 291639.20

(24) potassmm compounds of aromatic actds 291639 30

(25) sodturn compounds of aromatic monoa ... :" 2916 3940

(26) esters of aromatic monoactds not cbe.,. :1ci ·^.,,.ly, .. 29 ¹ti ~'; 'iO . '- --- -----

102

302

(1) (2) (3)

69 Polycarboxyilc aczds 2917 -..· ~

70 Carboxylic aczds 2918 .

71 Phosphonc ester and thezr salts 2919

72 Esters of other znorgamc aczds 2920

73 Amzne-functzon compounds 2921

74 Oxygen-functiOn ammo-compounds 2922

75 Quaternary amfnomum salts and hydroXIdes 2923

76 Carboxyarmde-function compounds 2924 ~

77 Carboxyarmde-function compounds mclud1ng saccharm and 1ts salts 2925

78 N1tnle-funct10n compounds 2926 ;7 '^'79 D1azo-", Azo- or azoxy-compounds 2927

80 Orgaruc denvatJves ofhydrazme or ofhydroxylarnme 2928

81 Organo-sulphur compounds 2930

82 Ethylene Dlarnme Tetra AcetJ.c ACld

83 Heterocychc compounds WJth oxygen heteroatom(s) only 2932

84 Heterocychc compounds v11th mtrogen heteroatom(s) only 2933

85 Nucle1c ac1ds and theu salts 2934

86 Sulphonarmdes ' 2935 1.

87. Glycos1des, natJiral or reproduced by synthes1s and theu salts 2938

88 Vegetable alkalmds, natJiral or reproduced by synthesis --'{ and therr salts 2939

89 Tannmg extracts of vegetable ongm 3201

90 Synthetic organ1c tanrung substances , 3202 '91. Colourrng matter of vegetable or animal ongm 3203 ' 92 Synthetic orgamc colounng matter 3204

93 Colour lakes 3205

94 Glass fnt and other glass 32074000 -:f..

95 Other -~

96 Prepared dners 32110000 \~'

91 Casem, Casemates 3501

98 Enzymes, Prepared enZymes 3507

. } ·_.~ r.-.,1 graphite 3801

303

...

(1) (2) (3)

100 Activated carbon 3802 -,cl: 101 ResJduallyes from mfg of wood pulp 3804

102 Rosm and resm ac1ds and denvatJves 3806

103 Wood tar, wood tar 01ls 3807

104 Fm1shmg agents, fixrng of dye-stuffs 3809

105 Prepared rubber accelerators 3812

106 Reducers and blank~t wash!J;oller wash

107 Reaction 1rut.Jators, reactiOn acce_lerators 3815 ~ 108. M1xed alkylbenzenes 3817 -

109 Chenucal elements doped 3818 \j

110 Jndustnal monocarboxyhc fatty actds 3823 111 ·Retarders 3824

112 llDPE/l.DPE 39011010

113 liDPE 39011090 >

114 Polymers of propylene 3902 11?^PVC3904 -

ll6. Acrylic polymers 39(X)

117 Polyacetals 3907 ; ll8 Polythene chtp~ 39076090 .

119 Polyanudes 3908 - 120 Anuno-resms, potyphenylene ox1de 3909 ).- 121 Sthcons 3910

122 Petroleum resms 39il

123 Cellulose and 1ts chenucal denvanves 3912

124 Natural polymers 3913 125 Ion-exchangers based on polymers 3914 126 Self-adhesive plates, sheets, film, strtp ofplast1cs 3919 127 FleXJble plam films 3920 lf 128 Articles for conveyance or packmg of goods of plastics 3923

1 29 Raw rubber, latex, dry nbbed sheet of all RMA grade, - tree lace, earth scrap, amomated latex, preserved latex, , .... latex concentrate, centnfug~llatex, dry creep rubber, dry block rubber, crumb rubber and skunmed rubber 4001

1 30 Synthetic rubber and factJce denved from mls 4002 '

Kerala act 010 of 2005 : The Kerala Finance Act, 2005

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