Bankruptcy Reorganization Plan Strategies: Reinstatement ...
CONTENTS€¦ · sale and supply of 264 q Municipal Authorities, Reinstatement charges paid to 265...
34
CASENOS.PAGENO.Chapter-heads I-5 List of cases digested I-41-I-121 List of cases affirmed/reversed/overruled/approved/ disapproved I-123-I-129 List of cases against which SLP Dismissed/Granted by Supreme Court I-131 CENTRAL GOODS & SERVICES TAX ACT SECTION 1 : SHORT TITLE, EXTENT & COMMENCEMENT OF q ImplementationofGST1-2 SECTION 2 : DEFINITIONS q Actionableclaim[Section2(1)]3 q Agent[Section2(5)]3A-5 q Business[Section2(17)]6 q Horseraces,providinghorsesfor7 q GoodsandServicesTaxCouncil[Section2(36)]8 q Goods[Section2(52)]9 q Government[Section2(53)]10-13A q Input[Section2(59)]14 q JobWork[Section2(68)]15-19 I-7 CONTENTS
Transcript of CONTENTS€¦ · sale and supply of 264 q Municipal Authorities, Reinstatement charges paid to 265...
CASE NOS.
PAGE NO.
Chapter-heads
I-5
List of cases digested I-41-I-121
List of cases affirmed/reversed/overruled/approved/ disapproved I-123-I-129
List of cases against which SLP Dismissed/Granted by Supreme Court I-131
CENTRAL GOODS & SERVICES TAX ACT
SECTION 1 : SHORT TITLE, EXTENT & COMMENCEMENT OF
q Implementation of
GST 1-2
SECTION 2 : DEFINITIONS
q Actionable claim
[Section
2(1)] 3
q Agent [Section
2(5)] 3A-5
q Business [Section
2(17)] 6
q Horse races,
providing
horses
for 7
q Goods and
Services
Tax
Council
[Section
2(36)] 8
q Goods [Section
2(52)] 9
q Government [Section
2(53)] 10-13A
q Input [Section
2(59)] 14
q Job Work
[Section
2(68)] 15-19
I-7
CONTENTS
CASE NOS.
CONTENTS
I-8
q Person [Section
2(84)] 20
q Place of
Business
[Section
2(85)] 21
q Proper Officer
[Section
2(91)] 22
q Recipient of
supply
of
service
or
goods
or
both
[Section
2(93)]22A
q Securities [Section
2(101)] 23
q Services [Section
2(102)] 24-25
q Supplier [Section
2(105)] 26
q Taxable Person
[Section
2(107)] 27
q Works Contract
[Section
2(119)] 28-61
SECTION 3 : GST AUTHORITIES AND ADMINISTRATION - OFFICERS UNDER THE ACT
q Scope of
provision 62
SECTIONS 7 & 12 TO 15 : SUPPLY
q Composite Supply
[Section
2(30)] 63-86
q Manufacturing Services 87-108
q Consideration [Section
2(31)] 109-113
q Subsidy 114q Continuous
Supply
of
Services
[Section
2(33)] 115
q Exempt Supply
[Section
2(47)] 116
q Street Light
Maintenance
Services 116A-117
q Mixed Supply
[Section
2(74)] 118-124
q Non-taxable Supply
[Section
2(78)] 125
q Outward Supply
[Section
2(83)] 126
q Principal Supply
[Section
2(90)] 127-128
q Scope of
Supply
[Section
7] 129-197
q Time of
Supply
of
Goods
[Section
12] 198
q Time of
Supply
of
Services
[Section
13] 199-200
q Taxable Supply,
Value
of
[Section
15] 201-236
CASE NOS.
I-9 CONTENTS
SECTION 8 : COMPOSITE AND MIXED SUPPLIERS, TAX LIABILITY ON
q General 237-238q Illustrations 239-240
SECTION 9 : LEVY & COLLECTION OF TAX
q General 241-244q Reverse
Charge
Mechanism,
applicability
of 245-256
q Diagnostic equipments 257
q Duty free
shops,
supply
of
goods
to 258
q International Outbound
Passengers,
supply
of
goods
to 259
q Liquor 260-261q Lottery 262-263q Molasses,
Administrative
charges
on
sale
and
supply
of 264
q Municipal Authorities,
Reinstatement
charges
paid
to 265
q PDS Supply 266
q Petrol and
Diesel 267-271
q Reimbursement of
expenses 272-273
q Renting of
immovable
property 274-275
q Road Contractors,
in
case
of 276
q Solar Power
Developers 277
q Shuttering material,
Renting
of 278
q Taxi Aggregation
E-Services 279
q Tender, in
case
of 280-282
q Waste and
Scrap 283
q Wind Turbine
Manufacturers 284
q Works Contract 285-288
q Others 289-294
SECTION 11 : LEVY AND COLLECTION OF TAX - EXEMP-TIONS, POWER TO GRANT
q Advocate/Arbitrator, Services
by 295
q Agricultural products,
procurement
and
cleaning
of 296-297
CASE NOS.
CONTENTS
I-10
q Brand/Logo, effect
of
removal
of 298-299
q Cleaning Services 300
q Commercial space,
Sale
of 301
q Del Credere Agent 302
q Educational Institution 303-304
q Electricity/Electrical Accessories,
Supply
of 305-309
q Government Services 310
q Tourism Industry 311
q Others 312
SECTIONS 16 TO 18 : INPUT TAX CREDIT
q Eligibility and
conditions
for
taking
credit
[Section
16] 313-318
q Canteen Services
to
Employees 319-325
q Ocean Freight
Services 325A-336
q Credit and
Blocked
Credits,
Apportionment
of
[Section
17] 337-382
q Credit in
special
circumstances,
Availability
of
[Section
18] 383
SECTIONS 22 TO 29 : REGISTRATION
q Persons liable
for
Registrations
[Section
22] 384-401
q Person not
liable
for
Registration
[Section
23] 402-406
q Compulsory Registration,
in
certain
cases
[Section
24] 407-410
q Procedure for
Registration
[Section
25] 411-414
q Cancellation of
Registration
[Section
29] 415-419
q Revocation of
Cancellation
of
[Section
30] 420
SECTION 31 : INVOICE - TAX INVOICE
q Illustrations 421
SECTION 39 : RETURNS
q Furnishing of
Returns
[Section
39] 421A-432
SECTION 44 : RETURN - ANNUAL RETURN
q Rectification of
mistakes 433
CASE NOS.
I-11 CONTENTS
SECTION 47 : LEVY OF FEES FOR LATE FILING OF RETURNS
q Constitutional validity 434
q Scope of 435-436
SECTIONS 49 & 50 : PAYMENT OF TAX
q Payment
of
Tax,
Interest,
Penalty
and
Other
Amounts [Section
49]
437-440
q Interest for
delayed
payment
[Section
50] 441-446
SECTION 51 : TAX DEDUCTION AT SOURCE
q Scope of
Provision 447-454
SECTION 52 : COLLECTION OF TAX AT SOURCE
q Scope of
Provision 455
SECTIONS 54 TO 56 : REFUNDS
q Refund of
Tax
[Section
54] 456-472
q Interest on
delayed
refunds
[Section
56] 473
SECTIONS 59 TO 64 : ASSESSMENT
q Assessment of
non-filers
of
Returns
[Section
62] 474
SECTIONS 67 TO 70 : SEARCH, SEIZURE, ETC.
q Power of
Inspection,
Search
and
Seizure
[Section
67] 474A-490
q Seized Documents,
Right
to
Receive
[Section
67] 491-496
q Goods in
Movement,
Inspection
of
[Section
68] 497-576
q Power to
Arrest
[Section
69] 577-589
q Power to
Summon
for
Evidence
and
Document
[Section
70] 589A-592
q Business Premises,
Access
to
[Section
71] 593
SECTIONS 74 TO 83 : DEMANDS & RECOVERY
q Determination of
tax
not
paid
or
short
paid
[Sections
73
and 74]
594-595
CASE NOS.
CONTENTS
I-12
q Tax wrongfully
collected
and
paid
to
the
Central
or
State
Government [Section
77]
596
q Recovery of
Tax
[Section
79] 597-603
q Payment of
Tax
&
other
amounts
in
instalments
[Section
80] 604-605
q Provisional attachment
to
protect
revenue
in
certain
cases
[Section 83]
606-618
SECTIONS 95 TO 101 : ADVANCE RULING
q Advance Ruling,
Definition
of
[Section
95(a)] 619-627
q Authority for
Advance
Ruling
[Section
96] 628
q Application for
Advance
Ruling
[Section
97] 629-670
q Procedure on
Receipt
of
Application
[Section
98] 671-693
q Appellate Authority
for
Advance
Ruling,
Appeals
to
[Sec-
tion 100]
694-696
q Appellate Authority
for
Advance
Ruling,
Orders
of
[Sec-
tion 101]
697
q Appellate Authority,
Powers
of
[Section
105] 698
SECTION 107 : APPELLATE AUTHORITY, APPEALS TO
q Appealable Order 699
q Condonation of
delay 700-702
q Writ Remedy 703-706
q Pre-deposit 707-708q Others 709
SECTIONS 109 TO 113 : APPELLATE TRIBUNAL
q Constitution of
and
Benches
[Section
109] 709A-711
q General 712-713q Writ
Remedy 714
q President
and
Members
of,
Qualification,
Appointment, Conditions
of
Services
[Section
110]
714A-714B
SECTION 117 : HIGH COURT, APPEALS TO
q Condonation of
delay 715-716
CASE NOS.
I-13 CONTENTS
SECTION 118 : SUPREME COURT, APPEALS TO
q Adjournment 717
SECTIONS 122 AND 128 : PENALTY
q Penalty for
certain
offences
[Section
122] 718
q E-Way Bill 719
q Others 720-721q Power
to
waive
penalty
or
fee
or
both
[Section
128] 722
SECTION 129 : DETENTION, SEIZURE AND RELEASE OF GOODS AND CONVEYANCE IN TRANSIT
q General 723-732q Opportunity
of
being
heard 733-738
q Release of
seized
goods 739-808
q Adjudication 809-826q Writ
Remedy 827-844
q Penalty 845-849q Bail 850-852
SECTION 130 : CONFISCATION OF GOODS OR CONVEY-ANCES AND LEVY OF PENALTY
q Scope of
Provision 853-859
SECTION 132 : OFFENCES - PUNISHMENTS FOR CERTAIN OFFENCES
q Scope of
Provision 860-862
q Bail, grant
of 863-874
SECTION 139 : TRANSITIONAL PROVISIONS - MIGRATION OF EXISTING TAXPAYERS
q Scope of
Provision 875-879
q Notification No.
48/2018 880
CASE NOS.
CONTENTS
I-14
SECTIONS 140 TO 142 : TRANSITIONAL PROVISIONS - INPUT TAX CREDIT AND MISCELLANEOUS PROVISIONS - TRANSITIONAL ARRANGEMENT FOR
q Constitutional validity 881-887
q Operation of
provisions
and
matters
connected
therewith 887A-1015
SECTION 143 : JOB WORK PROCEDURE
q Illustrations 1016
SECTION 157 : PUBLIC SERVANT - PROTECTION OF ACTION TAKEN BY
q Actions not
protected 1016A
SECTION 164 : POWER TO MAKE RULES
q Lottery Business 1017
SECTION 171 : ANTI-PROFITEERING MEASURE
q Scope of
inquiry 1018-1105A
q Stay 1106-1107
SECTION 172 : REMOVAL OF DIFFICULTIES
q Rectification of
Form
TRAN-1 1108
SECTION 174 : REPEAL AND SAVING
q Scope of
Provision 1109-1126
INTEGRATED GOODS & SERVICES TAX ACT
SECTION 2 : DEFINITIONS
q Export of
Goods
[Section
2(5)] 1127
q Export of
Services
[Section
2(6)] 1128-1133
CASE NOS.
I-15 CONTENTS
q Intermediary [Section
2(13)] 1134-1146
q Location of
Supplier
of
Services
[Section
2(15)] 1147
q Non-taxable Online
Recipient
[Section
2(16)] 1148-1149
SECTION 4 : IGST AUTHORITIES
q Scope of
Provision 1150-1151
SECTION 5 : LEVY AND COLLECTION OF TAX
q Foreign Going
Vessels
Stores,
Supply
of 1152
q Iron Ore,
Conversion
of 1153
q Overseas Purchase
and
Sale
of
Goods 1154-1158
q Ocean Freight 1158A-1161
q Notification Nos.
8/2017
and
10/2017,
dated
28-6-2017,
constitutional validity
of
1161A
q Warehoused goods,
sale
of 1162
q Others 1163-1165
SECTION 6 : EXEMPTION FROM TAX, POWER TO GRANT
q Constitutional validity 1166
q Illustrations 1167
SECTIONS 7 TO 14 & 16 : SUPPLY
q Inter-State Supply
[Section
7] 1168-1175
q Intra-State Supply
[Section
8] 1176-1178
q Place of
Supply
of
Goods
[Section
10] 1179
q Place of
Supply
of
Services
where
Location
of
Supplier
and Recipient
is
in
India
[Section
12]
1180
q Place of
Supply
of
Services
where
Location
of
Supplier
and Recipient
is
Outside
India
[Section
13]
1181-1185
q Zero Rated
Supply
[Section
16] 1186-1202
SECTION 15 : REFUND OF TAX PAID ON SUPPLY OF GOODS TO TOURIST LEAVING INDIA
q Scope of
Provisions 1203-1205
CASE NOS.
CONTENTS
I-16
SECTION 20 : CENTRAL GOODS AND SERVICES TAX ACT, APPLICATION OF
q Supply, value
of
[Section
15
of
CGST
Act] 1206
SECTION 21 : IMPORT OF SERVICES MADE ON OR AFTER APPOINTED DAY
q Scope of
provision 1207-1211A
GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
SECTION 1 : SHORT TITLE, EXTENT AND COMMENCEMENT
q Constitutional validity 1212-1215
SECTION 11 : OTHER PROVISIONS RELATING TO CESS
q Scope of
provisions 1216
CLASSIFICATION OF GOODS
q General 1216Aq Aachi
Brand
Bajji
Bonda
Mix
and
Adai
Mix
[Chapter
11] 1217
q Absorbent
Cotton
Wool,
Handloom
Gauze,
Handloom Bandages
and
Bandages
Used
by
Hospitals
[Chapter
56]
1218
q Acetyl
Salicylic
Acid
Tablets
IP
50
MG
(ASA)
[Heading No.
3003]
1219
q Ada [Heading
No.
1902] 1220
q Adhesive Tape
[Heading
No.
8546] 1221
CASE NOS.
I-17 CONTENTS
q Advanced Variable
Speed
Drive
Controller,
PM-2
Control-
ler,
Hesg-101
Governor
and
Cogen-C
System
[Heading No.
9032]
1222
q Agarbatti Perfume
[Heading
No.
3302] 1223
q Agriculture Knapsack
Sprayer
[Heading
No.
8424] 1224
q Agricultural Seedling
Trays
[Heading
No.
3926] 1225-1226
q Agricultural Soil
Testing
Minilab
and
its
Reagent
Refills
[Heading No.
9027]
1227
q Agriculture Tree
Climbing
Apparatus
- Unipole
Manually
Operated [Heading
No.
8201]
1228
q Air-Cooled Condenser
[Heading
No.
8404] 1229
q Air Dryer
Complete
with
Final
Filter
[Heading
No.
8421] 1230
q Air Handling
Units
[Heading
No.
8415
90
00] 1231
q Aluminium Alloy
[Heading
No.
7601] 1232
q Anaerobic Microbial
Inoculums
(AMI)
[Heading
No.
3101
00 99]
1233
q Artemia Cysts
[Heading
No.
0511] 1234
q Automatic Flushing
System
[Heading
No.
9032] 1235
q Automatic Water
Tap
[Heading
No.
8481] 1236
q Baby Cotton
Nappies
(Diapers)
[Heading
No.
6111] 1237
q Back Fill
Compound
[Heading
No.
3824] 1238-1239
q Bags/Sacks (Both
with
&
Without
Handle)
[Heading
No.
3923]1240
q Beverage Cooler
SC-80
[Heading
No.
8418
69
30] 1241
q Bio-Fertilizer [Heading
No.
3101] 1242-1243
q Biofos Mono
Calcium
Phosphate/Di
Calcium
Phosphate
Animal Feed
Supplement
[Heading
No.
2309
90
90]
1244
q Bio-Products
Namely,
Azospirillum,
Phosphobacterium, Vam,
Beauvemet,
Trichoderma
Viride
and
Pseudomonas
Fluorescens [Heading
No.
3002]
1245
q Biscuit Coated
with
Chocolate
[Cadburys
Tiffins]
[Heading
No. 1905]
1246
q Bituminous Compound
[Heading
No.
2710] 1247
q Blinds, Fabric
Blinds
for
Window
Covering
[Heading
No.
6303]1248
q Blinds, Roller
Blinds/Vertical
Blinds
Made
Out
of
Plastic
[Heading No.
3925]
1249
CASE NOS.
CONTENTS
I-18
q Boilers, Components
of
[Heading
No.
8402] 1250
q Boiler, Parts
and
Components
of
[Heading
No.
9801] 1251
q Books [Heading
No.
4901] 1252-1254
q Brackets and
Clamp
of
Cast
Iron
[Heading
No.
7325] 1255
q Bracelet with
Fitted
Watch
[Heading
No.
9101] 1256
q Brake Pads
[Heading
No.
8708] 1257
q Broom-Stick Made
of
Plastic
[Heading
No.
9603
29
00] 1258
q Burden of
Proof 1259
q Bus Scrap
[Heading
No.
7204] 1260
q Caesarstone [Heading
No.
6810] 1261
q Cargo Trolley
Used
to
Carry
Cargo
[Heading
No.
8716] 1262
q Carry Bag,
Non-Woven
[Heading
No.
4202] 1263-1266
q Cotton Carry
Bags
[Heading
No.
4202
22
20] 1267
q Castings [Heading
No.
8409] 1268
q Cattle Feed
in
Cake
Form
[Heading
No.
2309] 1269
q Chillies, Dry
[Heading
No.
0904] 1270
q CFL Lamps
[Heading
No.
8539] 1271
q Char-Dolochar/Dolochar (Waste
Emerged
During
Process
of Manufacturing
Sponge
Iron)
[Heading
No.
2619
00
90]
1272
q Chassis Fitted
with
Engine
[Heading
No.
8706] 1273-1274
q Cheese Balls
[Heading
No.
0406] 1275
q Cheeselings and
Musst
Bites
[Heading
No.
2106] 1276
q Chelated Zinc
as
12
Per
Cent,
Chelated
Iron
as
12
Per
Cent
Fe and
Mixture
of
Chelated
Substance
[Heading
No.
3105]
1277
q Cheque Books
[Heading
No.
4907] 1278
q Chequered Tiles,
Rockard
Designer
Tiles,
Plain
Cement
Tiles and
Paver
Blocks,
etc.
[Heading
No.
6807]
1279
q Chewing Tobacco
[Heading
No.
2403] 1280
q Coconut Oil
[Heading
No.
1513] 1281-1282
q Coffee
Maker,
Filter
Automatic
and
Manual
[Heading No.
8419]
1283
q Commingled Crude
Oil
[Heading
No.
2709] 1284
q Chicken Intestine
Waste
[Heading
No.
0505] 1285
q Chilly Cutter
[Heading
No.
8210] 1286
CASE NOS.
I-19 CONTENTS
q Classic Malabar
Parota
and
Whole
Wheat
Malabar
Parota
[Heading No.
2106]
1287
q Coir Pith
[Heading
No.
5305] 1288
q Coir Products
(Except
Coir
Mattresses)
[Heading
No.
9404] 1289
q Corn
Chips,
Corn
Taco
and
Corn
Taco
Strips
[Heading No.
1905]
1290
q Debarked
Eucalyptus,
Acacia,
Subabul,
Casuarina
and Pine
Pulp-Wood
[Heading
No.
4403]
1291
q Denatured Ethyl
Alcohol
and
Other
Spirits
[Heading
No.
2207]1292
q De-Oiled Mahua
Cake
[Any
Chapter] 1293
q De-Oiled Rice
Bran
[Heading
No.
2302] 1294
q Desktop Consisting
of
CPU,
Monitor,
Keyboard
and
Mouse
[Heading No.
8471]
1295
q Di Calcium
Phosphate
[Heading
No.
2835] 1296
q Digital Printed
Advertisement
Materials
[Heading
No.
4911] 1297
q Disc Brake
Pads
[Heading
No.
8708] 1298-1300
q DL Methionine
[Heading
No.
2930],
Sodium
Bicarbonate
[Heading No.
2836],
Betaine
[Heading
No.
2923],
Tryptophan
[Heading No.
2922],
Threonine
[Heading
No.
2922],
Lysine
HCL [Heading
No.
2922],
Sodium
Sulphate
[Heading
No.
2833], Lysine
Sulphate
[Heading
No.
2922
41
00],
Mono-
calcium Phosphate
[Heading
No.
2835
26
10]
1301
q Doors, FRP
Composite
Doors
and
Frames
[Heading
No.
4410]1302
q Duty-Free Import
Authorization
[Heading
No.
4907] 1303
q Earthing Pipe
[Heading
No.
8538] 1304-1305
q Efavirenz,
Emtricitabine,
Sunitinib
Malate,
Raltegravir, Potassium,
Latanoprost
[Chapter
30]
1306
q Electric Overhead
Travelling
Grab
Crane
[Chapter
84
or
85] 1307
q Electrical Grade
Insulating
Press
Board
[Heading
No.
4810] 1308
q Electrical
Multiple
Unit
(EMU)
Consisting
of
2
El
S-PR Railway
Coach-DMC
(Locomotive)
(Drive
Motors
Cars
DMC)
and
I
El
S-PR
Railway
Coach
TC
(Locomotive) (Trailer
Cars
TC)
[Heading
No.
8603]
1309
q Electrical Wiring
Harness
[Heading
No.
8544/3300] 1310
CASE NOS.
CONTENTS
I-20
q Electrically Operated
Drum
and
Bell
and
Zalar
[Heading
No. 9208]
1311
q Engines for
Railways
[Heading
No.
8408] 1312
q Envelope/Outer/Jacket/Sim Sleeve
or
Pouch
[Heading
No. 4817]
1313
q E-Rickshaw [Heading
No.
4013] 1314-1315
q Eucalyptus/Subabul Wood
in
Cut
Sizes
[Heading
No.
4401] 1316-1317
q Evacuated Tube
Collector
(ETC)
[Heading
No.
8419] 1318
q External Hard
Disk
Drive
[Heading
No.
8471
70
20] 1319
q Fabric Cleared
in
Running
Length
[Heading
No.
5406] 1320
q Fabric,
Coated
Fusible
Inter-Lining
Fabrics
of
Cotton [Heading
No.
5903]
1321
q Fabric, Flock
on
Fabric
[Heading
No.
5907] 1322
q Fabric, Textile
Fabric
Combined
with
PU
Foam
[Heading
No. 5903]
1323
q Fan Coil
Unit
[Heading
No.
8415] 1324
q Fibre Glass
Casting
Tapes/Splints
[Heading
No.
3004] 1325
q Fibre Glass
Pressure
Vessels
[Heading
No.
7014] 1326
q Filters [Heading
8421] 1327
q Fish, Live
[Heading
No.
0301] 1328
q Fish Seeds,
Prawn/Shrimp
Seeds
[Heading
No.
0301] 1329
q Fishing Vessels
[Heading
No.
8902] 1330
q Flavoured Milk
[Heading
No.
2202
9030/2202
9990
] 1331-1333
q Flexible Plastic
Hollow
Corrugated
Board
[Heading
No.
3916]1334
q Folcovit Capsule,
Folcovit
Distab,
Myova/
Myowin
Tablet,
etc. [Heading
No.
2106]
1335
q Fludeoxyglucose (FDG)
[Heading
No.
2844] 1336
q Food Preparations
Used
in
Manufacture
of
Cereal
Food
for Use
of
Infants
[Heading
No.
1901]
1337
q Forms of
Telecom
Companies
[Heading
No.
4911] 1338
q Frozen Chicken
[Heading
No.
0207
12
00] 1339
q Frozen
Sheep/Goat
Carcasses
and
Frozen
Chicken
for Delivery
in
Primary
LDPE
Bags
[Heading
Nos.
0202
to
0210]
1340-1344
CASE NOS.
I-21 CONTENTS
q Fruit Juices/Carbonated
Fruit
Juice
[Heading
No.
2202
1020/2202 1090]
1345
q Fuel Injection
Pumps
for
Diesel
Engines,
Parts
of
[Heading
No. 8413]
1346
q Fusible Interlining
Cloth
[Heading
No.
5903] 1347
q Gear Boxes
[Heading
Nos.
8901,
8902,
8904,
8905,
8906
and 8907]
1348
q Geared Motor
[Heading
No.
8501] 1349
q Girl Tight
[Heading
No.
6204] 1350-1351
q Global
Maritime
Distress
and
Safety
System
(GMDSS) [Heading
Nos.
8901,
8902,
8904,
8905,
8906
and
8907]
1352
q Gold Coins
[Heading
No.
7118
9000] 1353
q Green Houses
in
Ready
to
Assemble
Sets
[Heading
No.
9406] 1354
q Green Pepper
[Heading
No.
0904
11
90] 1355-1356
q Green Peppercorn
[Heading
No.
0709
99
10] 1357
q Growing Crops
Severed
Before
Supply
[Heading
No.
4403] 1358
q Gudakhu [Heading
No.
2403
99
90] 1359
q Guest Room
Control
Systems
[Heading
No.
9032] 1360
q Hair Oil,
Aswini
Homeo
Arnica
Hair
Oil
[Heading
No.
3003] 1361
q Hair Oil,
Dhatri
Brand
Hair
Care
Herbal
Oil
and
Dhatri
Brand Massage
Oil
[Chapter
30]
1362
q Hair Oil,
Keshyog
Ayurvedic/Herbal
Hair
Oil
and
Keshyog
Ayurvedic Shampoo
[Chapter
30]
1363
q Hair Oil,
Nuzon
Gold
Herbal
Hair
Oil
[Chapter
30] 1364
q Hangers - Mill
Board/Plastic
[Heading
No.
4911] 1365
q HDPE Woven
Tarpaulin
[Heading
No.
6306] 1366
q Crax Corn
Rings
and
Natkhat
Wheat
Puffs
[Heading
No.
1905]1367
q Diesel Engines
and
Parts
of
Goods
[Heading
Nos.
8901,
8902, 8904,
8905,
8906
and
8907]
1368
q External Hard
Disk
Drive
[Heading
No.
8471
70
20] 1369
q Fair Plus
Herbal
Face
Cream
and
Fair
Plus
Face
Lotion
[Chapter No.
30]
1370
q Franch Oil
NH 1371
q Galvanized Silo
Storage
Systems
[Heading
No.
8437
10
00] 1372
CASE NOS.
CONTENTS
I-22
q Grain Cleaning
and
Drying
Machine
[Heading
No.
8437] 1373
q Gutka, Branded
[Heading
No.
2106] 1374
q Hand Free
Flushing
Systems
for
Urinals
and
WC
[Heading
No. 8481]
1375
q Heat Shrinkable
Cable
Jointing
Kits
[Heading
No.
8547] 1376
q Heavy Commercial
Vehicles
[Heading
No.
8704] 1377-1378
q Heavy Duty
Starter
Motors
[Heading
No.
8409] 1379
q Herbal
Sheekakai
Powder
and
Herbal
Reetha
Powder [Heading
No.
3305
99]
1380
q High Vacuum
Cryogenic
Containers
[Heading
No.
9617] 1381
q Hover Board
[Heading
No.
8711] 1382
q Hydent-K Toothpaste
[Heading
No.
3003] 1383
q Hydra Cranes
[Heading
No.
8426/8417/8429] 1384
q Hydraulic Orbital
Value
[Heading
No.
8481] 1385
q Hydraulic Kits
[Heading
No.
8412] 1386
q I-Serve Terminals
(Customer
Services
Automation),
Cheque
Deposit Machine,
Quick
Pay
(Bill
Payment
Terminal),
Opti
Q (Dynamic
Q-Management
System),
I-Serve
(Self
Banking
Terminal), Pay
Point
(Automated
Bill
Payment
Terminal)
[Heading No.
8472]
1387
q ‘I-Watch (Digital
ATM
Surveillance
Solution)’
and
‘I-Watch
DVR (Digital
Video
Recording)’
[Heading
No.
8525]
1388
q Ice Cream
Making
Machine
[Heading
No.
8418] 1389
q Idly Chilli
Powder
[Chapter
9] 1390
q Implants for
Joint
Replacements
[Heading
No.
9021] 1391
q Inedible Mixtures
of
Animal
or
Vegetable
Fats
or
Oils/
Envirotemp FR
3 [Heading
No.
1518]
1392
q Insulating Fittings
Known
as
Spacers
[Heading
No.
8547] 1393
q Integrated
Mobile
Missile
Launcher
(IMML)
[Heading No.
8705]
1394
q Interlining Fabric
[Chapter
50
to
55,
58
or
60] 1395
q Kalava Raksha
Sutra
[Heading
No.
5607] 1396
q Khadi Readymade
Garments
[Heading
No.
6200] 1397
q ‘Kimam’ Containing
Tobacco
[Heading
No.
2403] 1398
q Lab Manual
[Heading
No.
4901] 1399
CASE NOS.
I-23 CONTENTS
q LED Lights
[Heading
No.
9405
40
90] 1400
q LED Torch
Light,
Rechargeable
[Heading
No.
8513] 1401
q Leno Bags/Polypropylene
Bags
[Heading
No.
3923/6305] 1402-1410
q Lightning Arrester
[Heading
No.
8535] 1411-1412
q ‘Light Liquid
Paraffin’
and
‘Heavy
Liquid
Paraffin’ 1413
q Limestone Slabs
Polished
[Heading
No.
6802] 1414
q Liquid Crystal
Devices
(LCDs)
[Heading
No.
9013
80
10] 1415
q Lottery 1416q Low
Aromatic
Naphtha
[Heading
No.
2710] 1417
q LPG Conversion
Kits
[Heading
No.
8409
99
90] 1418
q Lunch Box
and
Bottle
[Heading
No.
9617] 1419
q Lyophilizers [Heading
No.
8419] 1420
q Mahindra Bolero
Camper
[Heading
No.
8704] 1421
q Maida Vadam/Papad
[Heading
No.
1905] 1422
q Marine Paints
[Heading
Nos.
3208
and
3209] 1423-1424
q Marine Propellers,
Rudder
Set,
Stern
Tube
Set,
Propellers
Shaft, MS
Shaft
[Heading
Nos.
8901,
8902,
8904
to
8907]
1425-1426
q Marine Engine
and
Gear
Boxes
[Heading
Nos.
8901,
8902,
8904, 8905,
8906
and
8907]
1427-1428
q Mattress support 1429
q Medical and
Diagnostic
Equipments 1430
q Medikar [Chapter
30] 1431
q Micronutrients [Heading
No.
3105] 1432
q Militry Malai
Mithai
[Heading
No.
2106] 1433
q Mobile Handset
Battery
[Chapter
85] 1434
q Modelling Dough
[Heading
No.
3407] 1435
q Mosquito Repellents
Coils
[Heading
No.
3808] 1436
q Mouth Fresheners
[Heading
No.
2106] 1437
q Naan,
Kulcha
and
Chalupa
[Residuary
Entry/Heading No.
1905]
1438
q Natural Calcite
Powder
[HSN
Code
2530
90
30] 1439
q Natural Gasoline
Liquid
[Heading
No.
2710
12
20] 1440
q Neem Seed
in
Frozen
or
Dried
Form
[Heading
No.
1211] 1441
CASE NOS.
CONTENTS
I-24
q Network Switches
[Heading
No.
8471] 1442
q Non-Vegetarian Preparations
in
Restaurant
in
Butter
Paper,
Paperboard, etc.
[Heading
No.
1601]
1443
q Non-Woven Fabric
Bags
[Heading
No.
6305] 1444-1445
q ‘Nozzles for
Drip
Irrigation
Equipments’
and
‘Drip
Irriga-
tion System
Including
Laterals’
[Heading
Nos.
8420,
8424]
1446
q Nuclear Grade
Ammonium
Diuranate
[Heading
No.
2844] 1447
q Oil Based
Dielectric
Transformer
Fluid
[Heading
No.
1518] 1448
q Organic
Fertilizer
Named
Shyam
Samruddhi
[Heading No.
3105]
1449
q Packaging Materials
[Heading
No.
4819] 1450
q Pallets and
Box
Pallets
[Heading
No.
4415] 1451
q Pan Sughandh
[Bilas
Pan
Sughandh]
[Heading
No.
2106
90 70]
1452
q Pancakes [Heading
No.
1905] 1453
q Paper Grade
Uncoated
Insulating
Press
Board
[Heading
No. 4805]
1454
q Partly Printed
Items
[Chapter
49] 1455
q Passenger Vehicle
[Heading
No.
8703
32
91] 1456
q Pattadar Passbook
[Heading
No.
4820] 1457
q Peeled Sliced
Pineapple
Put
Up
in
Air
Tight
Containers
in
Sugar Syrup
[Heading
No.
0811]
1458
q Pens, Tips
and
Balls
of
[Heading
No.
9608] 1459
q Pentane [Heading
No.
2711
19
00] 1460
q Petroleum Products
[Heading
No.
2710] 1461
q Pharmaceutical Reference
Standard
[Heading
No.
3822] 1462-1464
q Pizza Base
[Heading
No.
1905] 1465
q Plant Growth
Regulators
[Heading
No.
3105/3508] 1466-1467
q Polypropylene Mats
[Heading
No.
4601
99
00] 1468-1469
q Plant Vitalizer
[Heading
No.
3101] 1470
q Pollution Control
Device
[Heading
No.
8421] 1471
q Poly
Ethylene
HDPE
Woven
Geomembrane
for
Water Proof
Lining
[Heading
No.
5911]
1472
q Polypropylene (PP)
Non-Woven
Bags
[Heading
No.
6305
33 00]
1473
CASE NOS.
I-25 CONTENTS
q Polyester
Roller
Blinds
Fabric
and
PVC
Coated
Roller Fabric
[Heading
No.
6303]
1474
q Polypropylene Mats
[Heading
No.
4601] 1475
q Polysulphide Sealant
[Heading
No.
3214] 1476
q Polyvinyl Chloride
Cards
[Heading
No.
3920] 1477
q Pooja Oil
[Heading
No.
1518] 1478
q Portable Sprayer
[Heading
No.
8424
41
00] 1479
q Power Banks
[Heading
No.
8507] 1480-1481
q Printed,
Centre
Pinned
and
Hand
Numbered
Answer Booklet
[Heading
No.
4802]
1482
q Printed Computer
Stationery
[Chapter
49] 1483-1484
q Printed Heat
Transfers
[Heading
No.
4908] 1485
q Printed Material
[Heading
No.
4823] 1486
q Printed Sheet
and
Printed
Matter
[Heading
No.
4901] 1487
q Printing
of
Letter
Head,
Certificates,
Diaries,
Registers
Labels, Answer
Sheets,
Envelopes,
Calendars,
etc.
[Chapter
48]
1488
q Printing Industry
Goods
that
Came
Out
of
[Heading
No.
4901 90]
1489
q Product P-100
[Heading
Nos.
3823;
3824] 1490
q Protein Powder
[Heading
No.
3004] 1491
q PVC Floor
Mat
[Heading
No.
3918] 1492
q PVC Tufted
Coir
Mats
and
Matting
[Heading
No.
5703
90
90] 1493
q Quick Lime
and
Slaked
Lime
[Heading
No.
2825] 1494
q Quartz Slabs
(Artificial
Stone)
[Heading
No.
6810
19
90] 1495
q Railway Locomotive
Spare
Parts
[Heading
No.
8607] 1496
q Rakhi 1497q Ramco
Super
Fine,
a Cement
Based
Putty
[Heading
No.
3214]1498
q Ramco
Super
Plaster
-
Plastering
Compound
[Heading No.
2523]
1499
q ‘Ramco Tile
Fix’,
a Cement
Based
Mastic
[Heading
No.
3506] 1500
q Ramming
Mass
[Heading
No.
3816]/Quartz
Powder [Heading
No.
2806]
1501
q Reactor Used
in
Bore
Wells/Hand
Pumps
as
Water
Filtering
or Purifying
Machinery/Apparatus
[Heading
No.
8421]
1502
CASE NOS.
CONTENTS
I-26
q Ready Mix
(Dry
Mix)
[Heading
No.
3214] 1503-1504
q Recombinant Erythropoietin
(R-EPO)
[Heading
No.
2937
00/300 200]
1505
q Rectified Spirit,
Not
Used
for
Human
Consumption
[Head-
ing No.
2207]
1506
q Refined Bleached
Deodorised
Palm
Stearin
[Heading
No.
1511]1507
q Reishi Gano
and
Ganocelium
Capsules
[Heading
No.
2108] 1508
q Rejected Paddy
Seed
[1006] 1509-1510
q Rubber Process
Oil
[Heading
No.
2713
90
00] 1511
q Re-Rolled Material
[Heading
No.
7204] 1512
q Rice, Branded 1512A
q Rice Bucket
Elevator
and
Rice
Conveyor
[Heading
No.
8437]1513-1514
q Relay and
Protection
Panels
- Heading
No.
8537 1515
q Rims and
Discs
[Heading
No.
8716] 1516
q Roller Chains
&
Inverted
Tooth
Chains
or
Silent
Chains
[Heading No.
7315]
1517
q Rondo Tray
[Packing
Box
for
Packing
of
Goods
such
as
Vials, Ampoules,
Etc.]
Made
of
Plain
Duplex
Board
[Head-
ing No.
4819]
1518
q Roof Ventilators
[Heading
No.
8414] 1519
q Rubber Ring/Gasket
[Heading
No.
4016] 1520
q Salmonella Antigens
Set
(Diagnostics
Kit)
[Heading
No.
3002]1521
q Scented Betel
Nut
(Nizam
Pakku)
[Heading
No.
0802
90
19] 1522
q Score Cards
[Heading
No.
4909] 1523
q Seafood,
Frozen
[Heading
Nos.
0303,
0304,
0305,
0306, 0307
and
0308]
1524
q Seats for
Railway
Coaches
[Heading
No.
9401] 1525
q Sections, Channels
and
Angles
of
Iron
and
Steel
[Heading
No. 7216]
1526
q ‘Sentim Sensitive
Fluoride
Toothpaste’
Containing
Potas-
sium Nitrate
B.P.,
Sodium
Fluoride
Dentrifice
Base
and
Sodium Benzoate
[Chapter
30]
1527
CASE NOS.
I-27 CONTENTS
q Sewage
or
Waste
Power
Driven
Pumps
Designed
for Handling
[Heading
No.
8413]
1528
q Sewing Machines
[Heading
No.
8452] 1529
q ‘Shahin Bhajki
Masheri’
[Chapter
24] 1530
q Shampoo [Heading
No.
3305] 1531
q Shampoo Towels
[Heading
No.
3305] 1532
q SIDC
Tablets
(Sodium
Dichloroisocyanurate)
[Heading No.
3808]
1533
q Siapton 10L
[Heading
No.
3808] 1534
q Sight
Vision
Equipments
Being
Exclusively
Used
in
Armoured Tanks
[Heading
No.
9013]
1535
q Sika Block
Joining
Mortar
[Heading
No.
3824] 1536
q Single Super
Phosphate
[Heading
No.
3103] 1537
q Skin Care
Preparations
[Chapter
33
or
34] 1538
q Smyle Thanda
Tel
[Heading
No.
3004] 1539
q Software Supplied
Separately
on
Supply
of
Safety
Equip-
ment [Heading
No.
8471]
1540
q Solar Photovoltaic
Cells
[Chapter
84
or
85] 1541
q Solar Power
Generating
System
[Heading
No.
8543] 1542-1543
q Solar Power
Plant
[Chapter
84,
85
or
94] 1544
q Solar
Rooftop
Power
Plant
and
Solar
Irrigation
Water Pumping
Systems
[Chapter
84,
85
or
94]
1545
q Solid Rod
Earthing
[Heading
No.
7215] 1546-1547
q Sprinkler Irrigation
System,
Metal
Parts
of
[Heading
No.
8424]1548
q Springs and
Leaves
of
Springs
of
Iron
and
Steel
[Heading
No. 7320]
1549-1550
q Stitch Bonded
Fabrics
of
Glass
from
Glass
Roving
[Head-
ing No.
7001]
1551
q Structures [Heading
No.
7308] 1552
q Submersible Pump
- Set,
Control
Panel
along
with
[Head-
ing No.
8537]
1553
q Synthetic Web
Equipment
[Heading
No.
6307
90
90] 1554
q Tail Brush
FIRC
[Heading
No.
8431] 1555
q Tamarind Fruit
[Heading
No.
0810] 1556
CASE NOS.
CONTENTS
I-28
q Tarpaulins
Made
of
High
Density
Polyethylene
Woven Fabrics
[Chapter
63]
1557
q Teachers’ Slate
and
Students’
Slate
[Heading
No.
9610] 1558
q Television Sets,
Components/Parts/Chassis
of
[Heading
No. 8528]
1559
q Thermal Paper
in
Rolls
[Heading
No.
4811] 1560
q Thermal Printer
[Heading
No.
8443] 1561
q Tile Adhesive
and
Joint
Filler
[Heading
No.
3824] 1562
q Tile
Adhesives
(Non-Refractory
Preparations)
[Heading No.
3214]
1563
q Tillers, Parts
of
[Heading
No.
8432] 1564
q Tobacco Leaves
[Heading
No.
2401] 1565-1573
q Tobacco Powder/Dust/Refuse
and
Lime
Combined
with
Water [Heading
No.
2403]
1574
q Tractor’s Parts
Embossed
with
Brand
Name 1575
q Transport Tank
Mounted
on
Chassis
of
Customer
[Heading
No. 7311]
1576
q ‘Traverse
Assembly’
and
‘Flat
Drive
Reversal
System’ [Heading
No.
8483]
1577
q Trims for
Refrigerators
[Chapter
39] 1578
q Trophies of
Base
Metals
[Heading
No.
8306] 1579
q Truck Mounted
Cranes
[Heading
No.
8705] 1580
q Trucks
and
Spare
Parts,
Supply
of/to
Public
Funded
Research Institution
1581
q Turbine Generator
Set
[Heading
No.
8406
82] 1582
q Tutty-Fruity [Heading
No.
2006] 1583
q Twin Pipe
Air
Brake
System
[Heading
No.
8607] 1584
q Unleavened Flatbreads
[Heading
No.
1905
or
2106] 1585
q Utility Vehicles,
Predominantly
Designed
for
Transporta-
tion of
Goods
[Heading
No.
8704]
1586
q Ventilation Units
[Heading
No.
8414
59
10] 1587
q Vegetable Fat
or
Vegetable
Oils
[Heading
No.
1518] 1588
q Voice Tab
with
6 Display
[Heading
No.
8517] 1589
q Wafers with
a Cream
Layer
Made
Out
of
Cocoa
Powder,
Sugar, Flavour,
Emulsifiers
and
Hydrogenated
Vegetable
Fats [Heading
No.
1905]
1590
CASE NOS.
I-29 CONTENTS
q Warp Knit
Fabric
[Heading
No.
6005] 1591
q Warship, Parts
of
[Heading
No.
8906] 1592
q Wastage
and
Remnant
of
Logs
which
had
undergone Peeling
for
Purpose
of
Manufacturing
Plywood
[Heading
No. 4408]
1593
q Welded Wire
Mesh
Made
Specifically
for
Poultry
Keeping
[Heading No.
8436
91
00]
1594
q Wet Baby
Wipes,
Wet
Face
Wipes
and
Bed
and
Bath
Towels
[Heading No.
3307]
1595-1596
q Wind Mills
[Chapter
84,
85
or
94] 1597
q Wood in
Rough
[Heading
No.
4403] 1598
q Yeast Cell
Wall
[Heading
No.
2102] 1599
q Zinc Sulphate
(Agriculture
Grade)
[Heading
No.
2833] 1600
q Zymegold
Containing
Nitrogen
and
Chlorine
[Heading No.
3105]
1601
CLASSIFICATION OF SERVICES
q Abhivahan Shulk
[Heading
No.
9997
- Other
Services] 1602-1603
q Accommodation &
Food
Services,
Boarding
House,
Food
Served by
[Heading
No.
9963
- Accommodation,
Food
and
Beverage Service]
1604
q Accommodation
and
Food
Services,
Canteen/Catering Services
[Heading
No.
9963
- Accommodation,
Food
and
Beverage Services]
1605-1613
q Accommodation
&
Food
Services,
Devotees,
Supply
of Food
at
Subsidized
Rates
to
[Heading
No.
9963
- Accom-
modation Food
and
Beverage
Services]
1614
q Accommodation and
Food
Services
- Ice
Cream,
Supply
of
[Heading No.
9963
- Accommodation,
Food
and
Beverage
Services]
1615
q Accommodation
and
Food
Services
-
Lodging
Facility [Heading
No.
9963
- Accommodation,
Food
and
Beverage
Services]
1616-1617
CASE NOS.
CONTENTS
I-30
q Accommodation and
Food
Services,
On-Line
Puja
Services
[Heading No.
9963
- Accommodation,
Food
and
Beverage
Services]
1618
q Accommodation
and
Food
Services,
Residential
Units, Renting/Leasing
Out
of
[Heading
No.
9963
- Accommo-
dation, Food
and
Beverage
Services]
1619-1620
q Accommodation and
Food
Services,
Restaurant
Services
[Heading No.
9963
- Accommodation,
Food
and
Beverage
Services]
1621-1624
q Administrative Services
to
Execute
a Programme,
Named
‘Livelihood for
Artists
and
Local
Art
Hub’
[Chapter
99
- Exempt
Services]
1625
q Agricultural Produce,
Storage,
Cleaning
and
Warehousing
of [Heading
No.
9986
- Support
Services
to
Agriculture,
Hunting, Forestry,
Fishing,
Mining
and
Utilities]
1626-1643
q Amusement Parks
[Heading
No.
9996
- Recreational,
Cul-
tural and
Sporting
Service]
1644
q Architecture Services
[Heading
No.
9954
- Construction
Services]1645
q Back Office
Support
Services
[Heading
No.
9985
- Support
Services]1646
q Beer Brewing/Manufacturing
Services
[Heading
No.
9997
- Other
Services]
1647-1648
q Boarding
House,
House
Keeping
Services
by
[Heading No.
9987
- Maintenance,
Repair
and
Installation
(Except
Construction) Services]
1649
q Bore Wells,
Drilling
of
[Chapter
99
- Exempt
Services] 1650
q Buses - Building
and
Mounting
of
Body
on
Chassis
[Head-
ing No.
9988
- Manufacturing
Services
on
Physical
Inputs
(Goods) Owned
by
Others]
1651-1655
q Buses, Hiring
of
[Heading
No.
9966
- Rental
Services
of
Transport Vehicle
with
Operators]
1656
q Bus
Transport
Service
[Heading
No.
9964
-
Passenger Transport
Services]
1657
q Business
as
Going
Concern,
Transfer
of
[Chapter
99
-
Exempt Services]
1658
q Charitable Services
[Chapter
99
- Exempt
Services] 1659-1662
q Child’s Memory
Enhancing
Programme
[Heading
No.
9996
- Recreational,
Cultural
and
Sporting
Services]
1663
CASE NOS.
I-31 CONTENTS
q Club
[Heading
No.
9995
-
Membership
Organisation, Services
of]
1664-1665
q Coal
Benefication
Services
[Heading
No.
9997
-
Other Services]
1666
q Collection, Segregation,
Storing,
Transport
and
Disposal
of Municipal
Solid
Waste
from
Municipal
Area
[Chapter
99 - Exempt
Service]
1667
q Colour Printing
of
Images
from
Digital
Media
[Heading
No. 998386
(Photographic
and
Videographic
Processing
Services)]
1668
q Colony Maintenance
Work
[Chapter
99
- Exempt
Services] 1669
q Conservancy or
Solid
Waste
Management
Service
[Chapter
99 - Exempt
Services]
1670
q Construction Services
[Heading
No.
9954
- Construction
Services/Work Contract]
1671-1674
q Construction Services
- Building,
Construction
of
[Heading
No. 9954
- Construction
Services/Works
Contract]
1675-1676
q Construction Services,
Cable
Package,
Supply,
Laying
and
Terminating of
[Heading
No.
9954
- Construction
Services]
1677
q Construction Services
- CCTV
Based
Surveillance
System
[Heading No.
9954
- Construction
Services]
1678
q Construction Services
- Dam
Raising
of
[Heading
No.
9954
- Construction
Services/Works
Contract]
1679
q Construction Services
- Earthing
System,
Installation
of
[Heading No.
9954
- Construction
Services]
1680
q Construction
Services
-
Earthwork
in
Relation
to
Con-struction
[Heading
No.
9954
-
Construction
Services/Works
Contracts]
1681
q Construction
Services
-
Electrical
Installation
Service [Heading
No.
9954
- Construction
Service/Works
Contract]
1682
q Construction Services
- EPC
Contract
Supply
of
[Heading
No. 9954
- Construction
Services]
1683
q Construction Services
- Filling
Foundation
or
Plinth
by
Silver Sand
[Heading
No.
9954
- Construction
Services]
1684
q Construction
Services
-
Indo-Nepal
Border
Road,
Con-struction
of
[Heading
No.
9954
- Construction
Services]
1685
q Construction Services
- Mechanical,
Electrical
and
Plumb-
ing Works
[Heading
No.
9954
- Construction
Services]
1686
CASE NOS.
CONTENTS
I-32
q Construction
Services
-
Preferential
Location
Service [Heading
No.
9954
- Construction
Services]
1687
q Construction Services
- Railways,
Construction
Services
Relating to
[Heading
No.
9954
- Construction
Services]
1688-1690
q Construction
Services,
Railway
Construction
of
Siding [Heading
No.
9954
- Construction
Services]
1691
q Construction Services
- Railway,
Track,
Maintenance
of
[Heading No.
9954
- Construction
Services]
1692
q Construction Services
- Reverse
Osmosis
Plant,
Supply,
Design, Installation,
Commissioning
and
Testing
of
[Head-
ing No.
9954
- Construction
Services]
1693
q Construction
Services
-
River
Rejuvenation
Services [Heading
No.
9954
- Construction
Services]
1694
q Construction Services
- Roads,
Construction
by
Govern-
ment Company
[Chapter
99
- Exempt
Services]
1695
q Construction
Services
-
Roads,
Bridges
and
Irrigation, Services
Related
to
Development
of
[Chapter
99
- Exempt
Services]
1696
q Construction Services
- Roads
for
NHAI,
Construction
or
Widening of
[Heading
No.
9954
Construction
Services]
1697
q Construction Services
- Sewerage
System
[Heading
No.
9954 - Construction
Services]
1698
q Construction Services
- Sewerage
Treatment
Plant,
Con-
struction, Erection
and
Commissioning
of
[Heading
No.
9954 - Construction
Services]
1699
q Construction Services
- Solar
Power
Infrastructure
De-
velopment [Heading
No.
9954
- Construction
Services]
1700-1710
q Construction Services
- Supply,
Design,
Erection
etc.,
of
Transformers [Heading
No.
9954
- Construction
Services]
1711
q Construction
Services
-
Twin
Pipe
Air
Brake
Systems, Supply
of
[Heading
No.
9954
- Construction
Services]
1712
q Construction Services
- Water
Treatment
Services
[Heading
No. 9954
- Construction
Services]
1713
q Crew Recruitment
Services
[Heading
No.
9985
- Support
Services]1714
q Del Credere Agent
[Heading
No.
9971
- Financial
and
Re-
lated Services]
1715
CASE NOS.
I-33 CONTENTS
q Educational Services
- Commercial
Training
and
Coaching
[Heading No.
9992
- Education
Services]
1716
q Educational Services
- Educational
Institution
[Heading
No. 9992
- Education
Services]
1717-1721
q Educational Services
- Educational
Institutions,
Transpor-
tation Services
Provided
to
[Heading
No.
9992
- Education
Services]
1722
q Educational Services
- Educational
Programmes
Relating
to Homeless
Children
and
a Service
of
Facilitating
Adoption,
Advancement of
[Chapter
99
- Exempt
Services]
1723
q Educational Services
- Exam
Support
Services
[Heading
No. 9992
- Education
Services]
1724-1725
q Educational Services
- Information
and
Communication
Technology (ICT)
Project,
Supply
of
Goods
and
Services
under [Heading
No.
9992
- Education
Services]
1726-1728
q Educational
Services
-
Manpower
Services
to
Hospi-tal-Cum-General
Medical
College
and
State
University
[Heading No.
9992
- Education
Services]
1729
q Educational Services
- National
Skill
Development
Pro-
gramme, Services
under
[Heading
No.
9992
- Education
Services]
1730
q Educational
Services
-
Education
Services,
Students/Academia,
Training
to
who
are
not
directly
involved
in
Rearing
of
Fish,
Aquaculture,
etc.
[Heading
No.
9992
- Education
Services]
1731
q Electricity Transmission
Line,
Testing
and
Commissioning
of [Heading
No.
9954
- Construction
Services]
1732-1735
q Electricity,
Supply
and
Distribution
of
[Chapter
99
-
Exempt Services]
1736
q Electricity,
Transmission
or
Distribution
of
[Heading No.
9969
- Electricity,
Gas,
Water
and
Other
Distribution
Services]
1737-1739
q Fisheries [Chapter
99
- Exempt
Services] 1740
q Fish,
Crab,
Prawn
Etc.,
Support
Services
for
Rearing of
[Heading
No.
9986
- Support
Services
to
Agriculture,
Hunting, Forestry,
Fishing,
Mining
and
Utilities]
1741
q Fluoride Control
Project,
Operation
and
Maintenance
of
[Chapter 99
- Exempt
Services]
1742
CASE NOS.
CONTENTS
I-34
q Forestry
Services/Protection
of
Environment
[Chapter 99
- Exempt
Services]
1743
q Garbage
Removal
Services
[Chapter
99
-
Exempt
Ser- vices]
1744
q Goods
Transport
Services
-
Carrying
Vehicles
from
Manufacturer’s Factory
to
Dealers
[Heading
No.
9965
- Goods
Transport
Services]
1745
q Goods Transport
Services
- Coal
Transportation
Services
[Heading No.
9965
- Goods
Transport
Services]
1746
q Goods Transport
Service
- Goods
Transport
Agency
Ser-
vices [Heading
No.
9965
- Goods
Transport
Services]
1747-1748
q Goods, Transport
Service
- Sand,
Excavation
and
Trans-
portation of
[Heading
No.
9965
- Goods
Transport
Services]
1749
q Health Care
Services
[Heading
No.
9993
- Human
Health
and Social
Care
Services]
1750-1762
q Home Owners
Welfare
Associations
[Heading
No.
9995
- Membership
Organisation,
Services
of]
1763-1768
q Horse Races,
Providing
Horses
for
Participation
in
[Heading
No. 9997
- Other
Services]
1769
q Housing Construction
Services
[Heading
No.
9954
- Con-
struction Services]
1770-1775
q Hydro Electric
Project
[Heading
No.
9954
- Construction
Services]1776
q Information Technology
Managed;
Services
[Heading
No.
9983 - Other
Professional
Technical
and
Business
Services]
1777-1778
q Laundry Service
[Heading
No.
9997
- Other
Services] 1779
q Lease Services
[Heading
No.
9972
- Real
Estate
Services] 1780-1786
q Lease, Ancillary
Services
Relating
to
[Heading
No.
9997
- Other
Services]
1787
q Lease, E-Campus
Solutions,
Supply
on
[Heading
No.
9973
- Leasing
or
Rental
Services,
Without
Operator]
1788-1789
q Lease of
Vacant
Plots
of
State
Government
for
Use
as
Municipal Ward
Office
[Chapter
99
- Exempt
Services]
1790
q Lease of
Vacant
Plots
of
State
Government
for
Use
as
Municipal Commissioner’s
Residence
[Heading
No.
9972
- Real
Estate
Services]
1791
CASE NOS.
I-35 CONTENTS
q Lease of
Vacant
Plots
of
State
Government
for
Use
as
Slaughter House
[Chapter
99
- Exempt
Services]
1792
q Liquidated Damages
[Heading
No.
9997
- Other
Services] 1793-1794
q Lease
-
Medical
Instruments,
Transfer
of
Right
to
Use [Heading
No.
9973
- Leasing
or
Rental
Services
Without
Operator]
1795
q Loans Service,
Interest
Subvention
Fee
[Heading
No.
9997
- Other
Services]
1796
q Loan Service
[Heading
No.
9971
- Financial
and
Related
Services]1797
q Management Support
Services
[Heading
No.
9985
- Sup-
port Services]
1798
q Management
Consultancy
[Heading
No.
9983
-
Other Professional,
Technical
and
Business
Services]
1799
q Manpower Services,
Provision
of
[Chapter
99
- Exempt
Services]1800
q Manufacturing Services
[Heading
No.
9988
- Manufactur-
ing Services
on
Physical
Inputs
(Goods)
Owned
by
Others]
1801
q Manufacturing
Services
-
Caffeine
Removal
from
Tea Powder
[Heading
No.
9988
- Manufacturing
Services
on
Physical Inputs
(Goods)
Owned
by
Others]
1802
q Manufacturing Services
- Cattle
Feed/Poultry
Feed,
Manu-
facturing of
[Heading
No.
9988
- Manufacturing
Services
on Physical
Inputs
(Goods)
Owned
by
Others]
1803
q Manufacturing Services
- Converters,
Assembly,
Integra-
tion
and
Testing
of
[Heading
No.
9988
(Manufacturing Services
on
Physical
Inputs
(Goods)
Owned
by
Others)]
1804
q Manufacturing Services
- Diary,
Catalogues
and
Books
Supplied by
Customers,
Binding
of
[Heading
No.
9988
- Manufacturing
Services
on
Physical
Inputs
(Goods)
Owned
by Others]
1805
q Manufacturing
Services
-
Natural
Gas
Processing
of [Heading
No.
9988
- Manufacturing
Services
on
Physical
Inputs (Goods)
Owned
by
Others]
1806
q Manufacturing Services
- Rubber
Compound
on
Materials
Supplied by
Principal,
Mixing
of
[Heading
No.
9988
- Manu-
facturing Services
on
Physical
Inputs
(Goods)
Owned
by
Others]
1807
CASE NOS.
CONTENTS
I-36
q Manufacturing Services
- Tea
Bag,
Manufacture
of
[Head-
ing No.
9988
- Manufacturing
Services
on
Physical
Inputs
(Goods) Owned
by
Others]
1808-1809
q Marine Consultancy
Services
[Heading
No.
9997
- Other
Services]1810
q Market
Research
Services
[Heading
No.
9983
-
Other Professional,
Technical
and
Business
Services]
1811
q Metro Rail
[Heading
No.
9954
- Construction
Services] 1812
q Metro
Rail
Project
Development
[Chapter
99
-
Exempt Services]
1813
q Metro Water
Supply
and
Sewerage
Board,
Management
Consultancy Services
to
[Chapter
99
- Exempt
Services]
1814
q Mining Services
[Heading
No.
9973
- Leasing
or
Rental
Services, Without
Operator]
1815-1824
q Motion Picture
Production
Service
[Heading
No.
9996
- Recreational,
Cultural
and
Sporting
Services]
1825
q National
Centre
for
Biological
Sciences,
Construction Service
Provided
to
[Heading
No.
9954
-
Construction
Services]
1826
q Nuclear Fuel
Complex
[Heading
No.
9954
- Construction
Services]1827
q Online Access
to
Content
to
Users,
Providing
of
[Heading
No. 998431
- Online
Text
Based
Information
Such
as
On-
line Books,
Newspapers,
Periodicals,
Directories
and
Like]
1828
q Online
Access
to
Journals
[Heading
No.
9984
-
Tele- communications,
Broadcasting
and
Information
Supply
Services]
1829
q Online Fantasy
Sports
Gaming
[Heading
No.
998439
- Other
online Content]
1829A
q Operating
Citizen
Facilitation
Centres
[Chapter
99
-
Exempt Services]
1830
q On Shore
Supply
Contract
and
on
Shore
Services
Contract
[Heading No.
9954
- Construction
Services]
1831
q Park Maintenance
Services
[Chapter
99
- Exempt
Services] 1832
q Passenger
Transport
Services
-
Employees
of
Clients, Transportation
Services
to
[Heading
No.
9964
- Passenger
Transport Services]
1833
CASE NOS.
I-37 CONTENTS
q Passenger
Transport
Services
-
Students
and
Staff
by Non-Air-conditioned
Buses,
Transportation
of
[Heading
No. 9964
- Passenger
Transport
Services]
1834
q Pilgrims, Accommodation
Services
to
[Heading
No.
9963
- Accommodation,
Food
and
Beverage
Services]
1835
q Photograph from
Media,
Printing
of
[Heading
No.
9989
- Other
Manufacturing
Services;
Publishing,
Printing
and
Reproduction Services;
Materials
Recovery
Services]
1836
q Pollution
Testing
Services
[Heading
No.
9997
-
Other Services]
1837
q Post-Sales Technical
Support
Services
[Heading
No.
9983
- Other
Professional,
Technical
and
Business
Services]
1838
q Power Supply
Infrastructure
Development
[Heading
No.
9954 - Construction
Services]
1839-1845
q Printing, Aadhaar
Cards
[Heading
No.
9989
- Other
Manu-
facturing Services;
Publishing,
Printing
and
Reproduction
Services; Materials
Recovery
Services]
1846
q Printing, Access
Card
[Heading
No.
9989
- Other
Manu-
facturing Services;
Publishing,
Printing
and
Reproduction
Services; Materials
Recovery
Services]
1847
q Printing, Bible
[Heading
No.
9989
- Other
Manufacturing
Services; Publishing,
Printing
and
Reproduction
Services;
Materials Recovery
Services]
1848
q Printing, Brochures,
Books
and
Pamphlets
[Heading
No.
9988 - Manufacturing
Services
on
Physical
Inputs
(Goods)
Owned by
Others]
1849-1850
q Printing, Calendars
[Heading
No.
9988
- Manufacturing
Services on
Physical
Inputs
(Goods)
Owned
by
Others]
1851
q Printing, Cheque
Book
[Heading
No.
9988
- Manufacturing
Services on
Physical
Inputs
(Goods)
Owned
by
Others]
1852
q Printing, Magazines
of
Government
Departments
[Head-
ing No.
9989
- Other
Manufacturing
Services;
Publishing,
Printing and
Reproduction
Services;
Materials
Recovery
Services]
1853
q Printing, Newspapers
[Heading
No.
9989
- Other
Manu-
facturing Services;
Publishing,
Printing
and
Reproduction
Services; Materials
Recovery
Services]
1854
CASE NOS.
CONTENTS
I-38
q Printing, Pamphlets/Leaflets
[Heading
No.
9989
- Other
Manufacturing Services;
Publishing,
Printing
and
Repro-
duction Services;
Materials
Recovery
Services]
1855
q Printing, Question
Paper
[Heading
No.
9989
- Other
Manu-
facturing Services;
Publishing,
Printing
and
Reproduction
Services; Materials
Recovery
Services]
1856-1857
q Printing, Text-Books
and
Work
Books
[Heading
No.
9989
- Other
Manufacturing
Services,
Publishing,
Printing
and
Reproduction Services;
Materials
Recovery
Services]
1858
q Project Development
and
Management
Services
to
State/
Urban Local
Bodies
[Chapter
99
- Exempt
Services]
1859-1861
q Pure
Services
Provided
to
State
Government
[Heading
No. 998339
- Project
Management
Services
for
Construc-
tion Projects]
1862
q Question Paper,
Printing
of
[Heading
No.
9992
- Education
Services]1863-1865
q Railways,
Cleaning
Services
to
[Chapter
99
-
Exempt Services]
1866
q Railways, Diesel-Hydraulic
Shunting
Locomotive
on
Lease
[Heading No.
9967
- Supporting
Services
in
Transport]
1867
q Rent-a-Cab Services
[Heading
No.
9964
- Passenger
Trans-
port Services]
1868-1870
q Rental Services
- Cabs
on
Rental
Basis,
Supply
of
[Head-
ing No.
9966
- Rental
Services
of
Transport
Vehicles
with
Operators]
1871
q Rental Services
- Central
Warehousing
Corporation,
Ser-
vices of
[Heading
No.
997212
- Rental
or
Leasing
Services
Involving Own
or
Leased
Non-Residential
Property]
1872
q Renting
of
Immovable
Property
Service
by
Statutory Board
[Chapter
99
- Exempt
Service]
1873
q Repairing Services
- Commercial
and
Industrial
Machinery,
Maintenance
and
Repair
of
[Heading
No.
9987
-
Main-tenance,
Repair
and
Installation
(Except
Construction)
Services]
1874
q Repairing Services,
Repairing
of
Transformers
[Heading
No. 9987
- Maintenance,
Repair
and
Installation
(Except
Construction) Services]
1875
CASE NOS.
I-39 CONTENTS
q Research and
Development
Activities
[Heading
No.
9981
- Research
and
Development
Services]
1876
q Re-Sectioning;
Resuscitation
of
River
[Chapter
99
-
Exempt Services]
1877-1879
q Reverse Osmosis
Plant
[Heading
No.
9954
- Construction
Services]1880
q Security
Deposits
Forfeiture,
due
to
non-fulfilment
of Contract
conditions
[Heading
No.
9997
- Other
Services]
1881
q Security Services
[Chapter
99
- Exempt
Services] 1882-1883
q Security Service
[Heading
No.
9985
- Support
Services] 1884
q Solid Waste
Management
Services
[Chapter
99
- Exempt
Services]1885
q Stock Broking
Service
[Heading
No.
9971
- Financial
and
Related Services]
1886-1887
q Street Lighting
Services
[Chapter
99
- Exempt
Services] 1888
q Sweeping/Sanitation Services
[Heading
No.
9985
- Sup-
port Services]
1889-1890
q Tour Operator
[Heading
No.
9985
- Support
Services] 1891
q Toll Collection
Services
[Heading
No.
9967
- Supporting
Services in
Transport]
1892
q Training Service
[Heading
No.
9985
- Support
Services] 1893-1894
q Transportation Services
[Heading
No.
9954
- Construction
Services]1895-1896
q Vehicles, Hiring
of
[Heading
No.
9964
- Passenger
Trans-
port Service]
1897
q Video Conference
Software
and
Solution
[Heading
No.
9983 - Other
Professional,
Technical
and
Business
Services]
1898
q Vocational Training
Courses
[Heading
No.
9992
- Educa-
tion Services]
1899
q Waste
Disposal,
Shifting
of
Waste
from
one
place
to
another place
[Chapter
99
- Exempt
Services]
1900
q Water Supply
Schemes
and
Sewerage
Schemes,
Services
for Implementing
[Chapter
99
- Exempt
Services]
1901
q Waterways
Services
[Heading
No.
9954
-
Construction Services]
1902
q Residential Houses,
Construction
of 1903
PAGE NO.
CONTENTS
I-40
SUBJECT INDEX 1637STATE-WISE SUBJECT INDEX 1659CLASSIFICATION OF GOODS INDEX 1693CLASSIFICATION OF SERVICES INDEX 1705GOODS TARIFF INDEX 1715SERVICES TARIFF INDEX 1733
