© [Regd. No. TN/CCN/467/2012-14. GOVERNMENT OF TAMIL NADU [R. Dis. No. 197/2009. 2018 [Price: Rs. 6.40 Paise. TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY PUBLISHED BY AUTHORITY No. 32] CHENNAI, THURSDAY, JANUARY 25, 2018 Thai 12, Hevilambi, Thiruvalluvar Aandu-2049 Part II—Section 2 Notifi cations or Orders of interest to a Section of the public issued by Secretariat Departments. NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT 2017. [G.O. (Ms) No. 12, Commercial Taxes and Registration (B1), 25th January 2018, ¬î 12, «ýM÷‹H, F¼õœÀõ˜ ݇´-2049.] No.II(2)/CTR/100(b-1)/2018. In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub- section (5) of section 15 and sub-section (1) of section 16 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, and on being satisfi ed that it is necessary in the public interest so to do, hereby makes the following further amendments to the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/532(d-14)/2017, published at pages 85 to 119 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29th June, 2017, namely:- AMENDMENTS. In the said notifi cation, (i) in the Table, - (a) against serial number 3, in column (3), - (A) in item (iv),- (I) for sub-item (c), the following sub-item shall be substituted, namely: - ‘(c) a civil structure or any other original works pertaining to the “ln-situ redevelopment of existing slums using land as a resource” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);’; II-2 Ex. (32)—1 [ 1 ] 2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY (II) after sub-item (d), the following sub-items shall be inserted, namely: - ‘(da) a civil structure or any other original works pertaining to the “Economically Weaker Section (EWS) houses” constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); (db) a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);’; (III) after sub-item (f), the following sub-item shall be inserted, namely: - “(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (Central Act 43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.”; (B) in item (v), (I) in sub-item (a), for the word “excluding”, the word “including” shall be substituted; (II) after sub-item (d), the following sub-item shall be inserted, namely: - “(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notifi cation of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017;”; (C) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) “(ix) Composite supply of works contract as Provided that where the services are defi ned in clause (119) of section 2 of the supplied to a Government Entity, they should Tamil Nadu Goods and Services Tax Act, have been procured by the said entity in 2017 provided by a sub-contractor to the relation to a work entrusted to it by the main contractor providing services specifi ed 6 Central Government, State Government, in item (iii) or item (vi) above to the Central Union territory or local authority, as the Government, State Government, Union territory, case may be. a local authority, a Governmental Authority or a Government Entity. (x) Composite supply of works contract Provided that where the services are as defi ned in clause (119) of section 2 of supplied to a Government Entity, they should the Tamil Nadu Goods and Services Tax Act, have been procured by the said entity in 2017 provided by a sub-contractor to the main relation to a work entrusted to it by the contractor providing services specifi ed in item 2.5 Central Government, State Government, (vii) above to the Central Government, State Union territory or local authority, as the Government, Union territory, a local authority, case may be. a Governmental Authority or a Government Entity. (xi) Services by way of house-keeping, such as Provided that credit of input tax charged plumbing, carpentering, etc. where the person on goods and services has not been taken supplying such service through electronic [Please refer to Explanation no. (iv)]. 2.5 commerce operator is not liable for registration under sub-section (1) of section 22 of the Tamil Nadu Goods and Services Tax Act, 2017. (xii) Construction services other than (i), (ii), -”; (iii), (iv), (v), (vi), (vii), (viii), (ix), (x) and (xi) 9 above. TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 3 (b) against serial number 9, in the entry in column (3), in item (v), for the words “natural gas”, the words and brackets “natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel” shall be substituted; (c) against serial number 10, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) “(ii) Time charter of vessels for transport of Provided that credit of input tax charged goods. on goods (other than on ships, vessels 2.5 including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)]. (iii) Rental services of transport vehicles with or 9 -”; without operators, other than (i) and (ii) above. - (d) for serial number 16 and the entries relating thereto, the following shall be substituted, namely: (1) (2) (3) (4) (5) “16 Heading (i) Services by the Central Government, State Government, 9972 Union territory or local authority to Governmental Authority or Nil - Government Entity, by way of lease of land. (ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of fl ats, etc. specifi ed in the entry in column (3), against serial number 3, at item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub- item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi): Nil - Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notifi cation. (iii) Real estate services other than (i) and (ii) above. 9 -”; (e) against serial number 17, for item (vii) in column (3), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) “(vii) Time charter of vessels for transport Provided that credit of input tax of goods. charged on goods (other than on ships, vessels including bulk 2.5 carriers and tankers) has not been taken [Please refer to Explanation no. (iv)]. (viii) Leasing or rental services, with or Same rate of state without operator, other than (i), (ii), (iii), tax as applicable on (iv), (v), (vi) and (vii) above. supply of like goods -”; involving transfer of title in goods. II-2 Ex. (32)—1a 4 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY (f) in serial number 23, against item (i) in column (3), in condition 1 in column (5), after the words “supplying the service”, the words and brackets “, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator)” shall be inserted; (g) against serial number 23, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) “(ii) Services by way of house-keeping, such as plumbing, Provided that credit of carpentering, etc. where the person supplying such service input tax charged on through electronic commerce operator is not liable for goods and services has 2.5 registration under sub-section (1) of section 22 of the Tamil not been taken Nadu Goods and Services Tax Act, 2017. [Please refer to Explanation no. (iv)]. (iii) Support services other than (i) and (ii) above. 9 -”; (h) against serial number 24,- (A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause (g), the following sub-clause shall be inserted, namely:- “(h) services by way of fumigation in a warehouse of agricultural produce.”; (B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) “(ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both. 6 - (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. 9 -”; (i) for serial number 25 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) “25 Heading (i) Services by way of house-keeping, such as plumbing, Provided that credit of 9987 carpentering, etc. where the person supplying such input tax charged on service through electronic commerce operator is goods and services 2.5 not liable for registration under sub-section (1) of has not been taken section 22 of the Tamil Nadu Goods and Services [Please refer to Tax Act, 2017. Explanation no. (iv)]. (ii) Maintenance, repair and installation (except 9 -”; construction) services, other than (i) above. (j) against serial number 26, in column (3),- (A) in item (i), after sub-item (e), the following sub-item shall be inserted, namely: - “(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975) respectively;”; (B) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) “(iii) Tailoring services. 2.5 - (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), 9 -”; (ia), (ii), (iia) and (iii) above. TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 5 (k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) “32 Heading (i) Services by way of treatment of effl uents by a Common 6 - 9994 Effl uent Treatment Plant. (ii) Sewage and waste collection, treatment and disposal and 9 -”; other environmental protection services other than (i) above. (l) against serial number 34, in column (3),- (A) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) “(iii) Services by way of admission to amusement parks including theme parks, water 9 - parks, joy rides, merry-go rounds, go-carting and ballet. (iiia) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph fi lms, casinos, race club, any sporting 14 -”; event such as Indian Premier League and the like. (B) in item (vi), after the brackets and fi gures “(iii)”, the brackets and fi gures “(iiia),” shall be inserted; (ii) for paragraph 2, the following shall be substituted, namely: - “2. In case of supply of service specifi ed in column (3), in item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. Explanation.– For the purposes of this paragraph, “total amount” means the sum total of,- (a) consideration charged for aforesaid service; and (b) amount charged for transfer of land or undivided share of land, as the case may be including by way of lease or sublease.”. [G.O. (Ms) No. 13, Commercial Taxes and Registration (B1), 25th January 2018, ¬î 12, «ýM÷‹H, F¼õœÀõ˜ ݇´-2049.] No.II(2)/CTR/100(b-2)/2018. In exercise of the powers conferred by sub-section (1) of Section 11 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on being satisfi ed that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments to the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/532(d-15)/2017, published at pages 119 to 143 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29th June, 2017, namely:- AMENDMENTS. In the said notifi cation, in the Table, - (a) against serial number 3, in the entry in column (3), after the words “a Governmental Authority”, the words “or a Government Entity” shall be inserted; (b) after serial number 3 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- 6 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY (1) (2) (3) (4) (5) “3A Chapter 99 Composite supply of goods and services in which the value Nil Nil”; of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental Authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. (c) against serial number 16, in the entry in column (3), for the words “one year”, the words “three years” shall be substituted; (d) after serial number 19 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) “19A Heading Services by way of transportation of goods Nil Nothing contained in this serial 9965 by an aircraft from customs station of number shall apply after the clearance in India to a place outside India. 30thday of September, 2018. 19B Heading Services by way of transportation of Nil Nothing contained in this serial 9965 goods by a vessel from customs station of number shall apply after the clearance in India to a place outside India. 30thday of September, 2018.”; (e) against serial number 22, in the entry in column (3), after item (b), the following item shall be inserted, namely: - “(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent.”; (f) after serial number 29 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) “29A Heading Services of life insurance provided or agreed to be provided Nil Nil”; 9971 or by the Naval Group Insurance Fund to the personnel of Heading Coast Guard under the Group Insurance Schemes of the 9991 Central Government. (g) against serial number 36, in the entry in column (3), in item (c), for the words “fi fty thousand”, the words “two lakhs” shall be substituted; (h) after serial number 36 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) “36A Heading Services by way of reinsurance of the insurance schemes Nil Nil”; 9971 or specifi ed in serial number 35 or 36. Heading 9991 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 7 (i) after serial number 39 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) “39A Heading Services by an intermediary of fi nancial services located in Nil Nil”; 9971 a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international fi nancial services in currencies other than Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of fi nancial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Offi ce; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. (j) against serial number 45, in the entry in column (3),- (i) in item (a), after sub-item (ii), the following sub-item shall be inserted, namely:- “(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;”; (ii) in item (b), after sub-item (iii), the following sub-item shall be inserted, namely:- “(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;”; (iii) in item (c), after sub-item (ii), the following sub-item shall be inserted, namely:- “(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.”; (k) after serial number 53 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) “53A Heading Services by way of fumigation in a warehouse of agricultural Nil Nil”; 9985 produce. (l) against serial number 54, in the entry in column (3), after item (g), the following item shall be inserted, namely:- “(h) services by way of fumigation in a warehouse of agricultural produce.”; (m) against serial number 60, in the entry in column (3), the words “the Ministry of External Affairs,” shall be omitted; 8 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY (n) after serial number 65 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) “65A Heading Services by way of providing information under the Right to Nil Nil”; 9991 Information Act, 2005 (Central Act 22 of 2005). (o) against serial number 66, in the entry in column (3),- (i) after item (a), the following item shall be inserted, namely:- “(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;”; (ii) in item (b),- (A) in sub-item (iv), the words “upto higher secondary:” shall be omitted; (B) after sub-item (iv), the following sub-item shall be inserted, namely:- “(v) supply of online educational journals or periodicals:”; (C) in the proviso, for the word, brackets and letter “entry (b)”, the words, brackets and letters “sub-items (i), (ii) and (iii) of item (b)” shall be substituted; (D) after the proviso, the following proviso shall be inserted, namely:- “Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course.”; (p) against serial number 77, in the entry in column (3), in item (c), for the words “fi ve thousand”, the words “seven thousand fi ve hundred” shall be substituted; (q) against serial number 81, for the entry in column (3), the following entry shall be substituted, namely: - “Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event; (d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than Rs.500 per person.”. [G.O. (Ms) No. 14, Commercial Taxes and Registration (B1), 25th January 2018, ¬î 12, «ýM÷‹H, F¼õœÀõ˜ ݇´-2049.] No.II(2)/CTR/100(b-3)/2018. In exercise of the powers conferred by sub-section (3) of section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following further amendments to the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/532(d-16)/2017, published at pages 143 to 146 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated the 29th June, 2017, namely:- TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 9 AMENDMENTS. In the said notifi cation,- (i) in the Table, after serial number 5 and the entries relating thereto, the following serial number and the entries relating thereto shall be inserted, namely: - (1) (2) (3) (4) “5A Services supplied by the Central Government, State Government, Union Central Any person territory or local authority by way of renting of immovable property to Government, registered a person registered under the Tamil Nadu Goods and Services Tax State under the Act, 2017 (Tamil Nadu Act 19 of 2017). Government, Tamil Nadu Union territory Goods and or local Services authority Tax Act, 2017.”; (ii) in the Explanation, after clause (e), the following clause shall be inserted, namely: - ‘(f) “insurance agent” shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (Central Act 4 of 1938).’. [G.O. (Ms) No. 15, Commercial Taxes and Registration (B1), 25th January 2018, ¬î 12, «ýM÷‹H, F¼õœÀõ˜ ݇´-2049.] No.II(2)/CTR/100(b-4)/2018. In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby notifi es the following classes of registered persons, namely :- (a) registered persons who supply development rights to a developer, builder, construction company or any other registered person against consideration, wholly or partly, in the form of construction service of complex, building or civil structure; and (b) registered persons who supply construction service of complex, building or civil structure to supplier of development rights against consideration, wholly or partly, in the form of transfer of development rights, as the registered persons in whose case the liability to pay state tax on supply of the said services, on the consideration received in the form of construction service referred to in clause (a) above and in the form of development rights referred to in clause (b) above, shall arise at the time when the said developer, builder, construction company or any other registered person, as the case may be, transfers possession or the right in the constructed complex, building or civil structure, to the person supplying the development rights by entering into a conveyance deed or similar instrument (for example allotment letter). [G.O. (Ms) No. 16, Commercial Taxes and Registration (B1), 25th January 2018, ¬î 12, «ýM÷‹H, F¼õœÀõ˜ ݇´-2049.] No.II(2)/CTR/100(b-5)/2018. In exercise of the powers conferred by sub-section (1) of section 11 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on being satisfi ed that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both, from so much of the State tax as is leviable on the consideration paid to the Central Government in the form of Central Government’s share of profi t petroleum as defi ned in the contract entered into by the Central Government in this behalf. [G.O. (Ms) No. 18, Commercial Taxes and Registration (B1), 25th January 2018, ¬î 12, «ýM÷‹H, F¼õœÀõ˜ ݇´-2049.] No.II(2)/CTR/100(b-6)/2018. In exercise of the powers conferred by sub-section (1) of section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes the following amendments to the Commercial Taxes and Registration Department Notifi cation No.II(2)/CTR/532 (d-4)/2017, published at pages 3-68 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29th June, 2017, namely:- II-2 Ex. (32)—2 10 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY AMENDMENTS. In the said notifi cation, - (A) in Schedule I - 2.5%, (i) after S. No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- “76A 13 Tamarind kernel powder”; (ii) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “78A 1404 or Mehendi paste in cones”; 3305 (iii) after S. No. 103A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- “103B 2302 Rice bran (other than de-oiled rice bran)”; (iv) in S. No. 165, in column (3), the words, “to household domestic consumers or”, shall be omitted; (v) after S. No. 165 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- “165A 2711 12 00 Liquefi ed Propane and Butane mixture, Liquefi ed Propane, 2711 13 00, 2711 Liquefi ed Butane and Liquefi ed Petroleum Gases (LPG) for 19 00 supply to household domestic consumers”; (vi) in S. No. 198A, for the entry in column (3), the entry “Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork” shall be substituted; (vii) in S. No. 219A, for the entry in column (3), the entry “Corduroy fabrics, velvet fabrics” shall be substituted; (viii) in S. No. 224A, for the entry in column (2), the entry “6309 or 6310” shall be substituted; (ix) after S. No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- “243A 88 or Any Scientifi c and technical instruments, apparatus, equipment, other chapter accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads”; (B) in Schedule II-6%, - (i) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- “32AA 1704 Sugar boiled confectionery”;