GOVERNMENT OF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services ...

360 Pages·2017·2.65 MB·English

GOVERNMENT OF ANDHRA PRADESH
ABSTRACT

The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017)-Notifying the
appointed day for certain provisions – Notification- Orders - Issued.
----------------------------------------------------------------------------------------------------------------
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT

G.O.MS.No. 254 Dated: 29-06-2017
Read the following:

1. The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) published
in Extraordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B, Dt:07-06-2017.
2. From the Commissioner, Commercial Taxes, A.P., Vijayawada Letter No.CCW/
GST/74/2015, dated 27.6.2017.

** ** **

O R D E R:

The following notification will be published in an Extra-ordinary issue of the Andhra
Pradesh Gazette, Dated:29-06-2017.

NOTIFICATION

In exercise of the powers conferred by sub-section (3) of section 1 of the Andhra Pradesh
Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government hereby appoints the 1st
day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to 21, 31 to 41, 42
except the proviso to sub-section (9) of section 42, 43 except the proviso to sub-section (9) of
section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of the said Act, shall come
into force.
(BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)

Dr. D.SAMBASIVA RAO
SPECIAL CHIEF SECRETARY TO GOVERNMENT

To
The Commissioner of Printing, Stationery and Stores Purchase (Publication Wing), A.P.,
Vijayawada ... for publication of the Notification (he is requested to supply 20 copies of the
notification to this Department and 200 copies to the Commissioner of Commercial Taxes,
Andhra Pradesh, Vijayawada)
The Commissioner of Commercial Taxes, Andhra Pradesh, Vijayawada.
Copy to:
The General Administration (Vigilance & Enforcement) Department, B.R.K.R.Govt. Offices
Building Complex, Tank Bund Road, Hyderabad.
The Secretary, Sales Tax Appellate Tribunal, D.No.60-50-30/12(2), Meghana Towers,
Opp:Gurudwara Bus Stop, Visakhapatnam-530013.
The State Representative before the Sales Tax Appellate Tribunal, O/o. the Secretary, Sales Tax
Appellate Tribunal, D.No.50-50-30/12(2),Meghana Towers, Opp:Gurudwara Bus
Stop,Visakhapatnam-530 013.
The Director General, General Administration (Vigilance & Enforcement)
Dept., B.R.K.R.Govt. Offices Building Complex, Tank Bund Road,Hyderabad.
The Law (H) Department.
The P.S. to Special Chief Secretary to Chief Minister.
The P.S. to the Hon’ble Minister (Finance & Commercial Taxes).
Sf/Sc.

//FORWARDED::BY ORDER//

SECTION OFFICER
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT

The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017)-Section 9(3) of the
Act-Notifying the goods which attract tax on reverse charge basis – Notification- Orders -
Issued.
---------------------------------------------------------------------------------------------------------------------
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT

G.O.Ms.No.255 Dated:29-06-2017.
Read the following:

1. The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) published
in Extraordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B, Dt:07-06-2017.
2. From the Commissioner, Commercial Taxes, A.P., Vijayawada Letter No.CCW/
GST/74/2015, dated 27.6.2017.

** ** **

O R D E R:

The following notification will be published in an Extra-ordinary issue of the Andhra
Pradesh Gazette, Dated:29-06-2017.

NOTIFICATION

In exercise of the powers conferred by sub-section (3) of section 9 of the Andhra Pradesh
Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government, on the
recommendations of the Council, hereby specifies the supply of goods, the description of which
is specified in column (3) of the Table below and falling under the tariff item, sub-heading,
heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of
the said Table, made by the person as specified in the corresponding entry in column (4), in
respect of which the State tax shall be paid on reverse charge basis by the recipient of the intra-
state supply of such goods as specified in the corresponding entry in column (5) and all the
provisions of the said Act shall apply to such recipient, namely:-
TABLE

S. Tariff item, Description of Supplier of Recipient of supply
No. sub-heading, supply of Goods goods
heading or
Chapter
(1) (2) (3) (4) (5)
1. 0801 Cashew nuts, not Agriculturist Any registered person
shelled or peeled
2. 1404 90 10 Bidi wrapper Agriculturist Any registered person
leaves (tendu)
3. 2401 Tobacco leaves Agriculturist Any registered person
4. 5004 to 5006 Silk yarn Any person Any registered person
who
manufactures
silk yarn from
raw silk or silk
worm cocoons
for supply of
silk yarn
5. - Supply of lottery. State Lottery distributor or selling
Government, agent.
Union Explanation.- For the purposes of
Territory or this entry, lottery distributor or
any local selling agent has the same
authority meaning as assigned to it in
clause (c) of Rule 2 of the
Lotteries (Regulation) Rules,
2010, made under the provisions
of sub section 1 of section 11 of
the Lotteries (Regulations) Act,
1998 (17 of 1998).

Explanation. –

(1) In this Table, “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean
respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975).

(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975,
including the Section and Chapter Notes and the General Explanatory Notes of the First
Schedule shall, so far as may be, apply to the interpretation of this notification.

2. This notification shall come into force with effect from the 1st day of July, 2017.

(BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)
Dr. D.SAMBASIVA RAO
SPECIAL CHIEF SECRETARY TO GOVERNMENT

To
The Commissioner of Printing, Stationery and Stores Purchase (Publication Wing), A.P.,
Vijayawada ... for publication of the Notification (he is requested to supply 20 copies of the
notification to this Department and 200 copies to the Commissioner of Commercial Taxes,
Andhra Pradesh, Vijayawada)
The Commissioner of Commercial Taxes, Andhra Pradesh, Vijayawada.
Copy to:
The General Administration (Vigilance & Enforcement) Department, B.R.K.R.Govt. Offices
Building Complex, Tank Bund Road, Hyderabad.
The Secretary, Sales Tax Appellate Tribunal, D.No.60-50-30/12(2), Meghana Towers,
Opp:Gurudwara Bus Stop, Visakhapatnam-530013.
The State Representative before the Sales Tax Appellate Tribunal, O/o. the Secretary, Sales Tax
Appellate Tribunal, D.No.50-50-30/12(2),Meghana Towers, Opp:Gurudwara Bus
Stop,Visakhapatnam-530 013.
The Director General, General Administration (Vigilance & Enforcement)
Dept., B.R.K.R.Govt. Offices Building Complex, Tank Bund Road,Hyderabad.
The Law (H) Department.
The P.S. to Special Chief Secretary to Chief Minister.
The P.S. to the Hon’ble Minister (Finance & Commercial Taxes).
Sf/Sc.

//FORWARDED::BY ORDER//

SECTION OFFICER
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT

The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017)-Section 9(3) of the
Act-Notifying the services which attract tax on reverse charge basis – Notification- Orders -
Issued.
---------------------------------------------------------------------------------------------------------------------
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT

G.O.Ms.No.256 Dated:29-06-2017.
Read the following:

1. The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) published
in Extraordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B, Dt:07-06-2017.
2. From the Commissioner, Commercial Taxes, A.P., Vijayawada Letter No.CCW/
GST/74/2015, dated 27.6.2017.

** ** **

O R D E R:

The following notification will be published in an Extra-ordinary issue of the Andhra
Pradesh Gazette, Dated:29-06-2017.

NOTIFICATION

In exercise of the powers conferred by sub-section (3) of section 9 of the Andhra Pradesh
Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government on the
recommendations of the Council hereby notifies that on categories of supply of services
mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of
the said Table, the whole of State tax leviable under section 9 of the said Andhra Pradesh Goods
and Services Tax Act, shall be paid on reverse charge basis by the recipient of the such services
as specified in column (4) of the said Table:-
Table
Sl. Category of Supply of Services Supplier Recipient of Service
No. of service
(1) (2) (3) (4)
1 Supply of Services by a goods Goods (a) Any factory registered under or
transport agency (GTA) in respect Transport governed by the Factories Act,
of transportation of goods by road Agency 1948(Act No.63 of 1948); (or)
to- (GTA)
(b) any society registered under the
(a) any factory registered under or
Societies Registration Act, 1860
governed by the Factories Act,
(Act No.21 of 1860) or under any
1948(Act No.63 of 1948);or
other law for the time being in

(b) any society registered under the force in any part of India; (or)
Societies Registration Act, 1860
(c) any co-operative society
(Act No.21 of 1860) or under any
established by or under any law;
other law for the time being in
(or)
force in any part of India; or

(d) any person registered under the
(c) any co-operative society
Central Goods and Services Tax
established by or under any law; or
Act or the Integrated Goods and

(d) any person registered under the Services Tax Act or the State
Central Goods and Services Tax Goods and Services Tax Act or the
Act or the Integrated Goods and Union Territory Goods and
Services Tax Act or the State Services Tax Act; (or)

Goods and Services Tax Act or the (e) any body corporate established,
Union Territory Goods and by or under any law; (or)
Services Tax Act; or
(f) any partnership firm whether

(e) any body corporate established, registered or not under any law
by or under any law; or including association of persons;
(or)
(f) any partnership firm whether
registered or not under any law
including association of persons; or (g) any casual taxable person;
(g) any casual taxable person. located in the taxable territory.
2 Services supplied by an individual An Any business entity located in the
advocate including a senior individual taxable territory.
advocate by way of representational advocate
services before any court, tribunal including
or authority, directly or indirectly, a senior
to any business entity located in the advocate
taxable territory, including where or firm of
contract for provision of such advocates.
service has been entered through
another advocate or a firm of
advocates by way of legal services,
directly or indirectly, to a business
entity.
3 Services supplied by an arbitral An arbitral Any business entity located in the
tribunal to a business entity. tribunal. taxable territory.
4 Services provided by way of Any Any body corporate or partnership
sponsorship to any body corporate person firm located in the taxable territory.
or partnership firm.
5 Services supplied by the Central Central Any business entity located in the
Government, State Government, Governme taxable territory.
Union territory or local authority to nt, State
a business entity excluding, - Governme
(1) renting of immovable property, nt, Union
and territory or
(2) services specified below- local
(i) services by the Department of authority
Posts by way of speed post, express
parcel post, life insurance, and
agency services provided to a
person other than Central
Government, State Government or
Union territory or local authority;
(ii) services in relation to an
aircraft or a vessel, inside or
outside the precincts of a port or an
airport;
(iii) transport of goods or
passengers.
6 Services supplied by a director of a A director The company or a body corporate
company or a body corporate to the of a located in the taxable territory.
said company or the body company
corporate. or a body
corporate
7 Services supplied by an insurance An Any person carrying on insurance
agent to any person carrying on insurance business, located in the taxable
insurance business. agent territory.
8 Services supplied by a recovery A A banking company or a financial
agent to a banking company or a recovery institution or a non-banking financial
financial institution or a non- agent company, located in the taxable
banking financial company. territory.
9 Supply of services by an author, Author or Publisher, music company, producer
music composer, photographer, music or the like, located in the taxable
artist or the like by way of transfer composer, territory.
or permitting the use or enjoyment photograp
of a copyright covered under clause her, artist,
(a) of sub-section (1) of section 13 or the like
of the Copyright Act, 1957 relating
to original literary, dramatic,
musical or artistic works to a
2
publisher, music company,
producer or the like.

Explanation.- For purpose of this notification,-
(a)The person who pays or is liable to pay freight for the transportation of goods by road in
goods carriage, located in the taxable territory shall be treated as the person who receives the
service for the purpose of this notification.

(b) “Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of the
Companies Act, 2013.

(c) the business entity located in the taxable territory who is litigant, applicant or petitioner, as
the case may be, shall be treated as the person who receives the legal services for the purpose of
this notification.

(d) the words and expressions used and not defined in this notification but defined in the Andhra
Pradesh Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and the Union
Territory Goods and Services Tax Act shall have the same meanings as assigned to them in those
Acts.

2. This notification shall come into force on the 1st day of July, 2017.

(BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)

Dr. D.SAMBASIVA RAO
SPECIAL CHIEF SECRETARY TO GOVERNMENT

To
The Commissioner of Printing, Stationery and Stores Purchase (Publication Wing), A.P.,
Vijayawada ... for publication of the Notification (he is requested to supply 20 copies of the
notification to this Department and 200 copies to the Commissioner of Commercial Taxes,
Andhra Pradesh, Vijayawada)
The Commissioner of Commercial Taxes, Andhra Pradesh, Vijayawada.
Copy to:
The General Administration (Vigilance & Enforcement) Department, B.R.K.R.Govt. Offices
Building Complex, Tank Bund Road, Hyderabad.
The Secretary, Sales Tax Appellate Tribunal, D.No.60-50-30/12(2), Meghana Towers,
Opp:Gurudwara Bus Stop, Visakhapatnam-530013.
The State Representative before the Sales Tax Appellate Tribunal, O/o. the Secretary, Sales Tax
Appellate Tribunal, D.No.50-50-30/12(2),Meghana Towers, Opp:Gurudwara Bus
Stop,Visakhapatnam-530 013.
The Director General, General Administration (Vigilance & Enforcement)
Dept., B.R.K.R.Govt. Offices Building Complex, Tank Bund Road,Hyderabad.
The Law (H) Department.
The P.S. to Special Chief Secretary to Chief Minister.
The P.S. to the Hon’ble Minister (Finance & Commercial Taxes).
Sf/Sc.

//FORWARDED::BY ORDER//

SECTION OFFICER

3
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT

The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017)-Section 9(5) of the
Act-Notifying the services on which e-commerce operator is liable to pay tax– Notification-
Orders - Issued.
----------------------------------------------------------------------------------------------------------------
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT

G.O.Ms.No.257 Dated:29-06-2017.
Read the following:

1. The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) published
in Extraordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B, Dt:07-06-2017.
2. From the Commissioner, Commercial Taxes, A.P., Vijayawada Letter No.CCW/
GST/74/2015, dated 27.6.2017.

** ** **

O R D E R:

The following notification will be published in an Extra-ordinary issue of the Andhra
Pradesh Gazette, Dated:29-06-2017.

NOTIFICATION

In exercise of the powers conferred by sub-section (5) of section 9 of the Andhra Pradesh
Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government, on the
recommendations of the Council, hereby notifies that in case of the following categories of
services, the tax on intra-State supplies shall be paid by the electronic commerce operator –
(i) services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor
cycle falling under heading 9964 or 9973;
(ii) services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites
or other commercial places meant for residential or lodging purposes falling under heading 9963,
except where the person supplying such service through electronic commerce operator is liable
for registration under sub-section (1) of section 22 of the said Andhra Pradesh Goods and
Services Tax Act.

Explanation.- For the purposes of this notification,-
(a) Reference to “Heading”, wherever it occurs, unless the context otherwise requires, shall mean
“Heading” in the scheme of classification of services.

(b) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-
way radio communication with a central control office and is enabled for tracking using Global
Positioning System (GPS) or General Packet Radio Service (GPRS);
(c) “maxicab”, “motorcab” and “motor cycle” shall have the same meanings as assigned to them
respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicles Act, 1988 (Act
No.59 of 1988).

(BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH)

Dr. D.SAMBASIVA RAO
SPECIAL CHIEF SECRETARY TO GOVERNMENT

To
The Commissioner of Printing, Stationery and Stores Purchase (Publication Wing), A.P.,
Vijayawada ... for publication of the Notification (he is requested to supply 20 copies of the
notification to this Department and 200 copies to the Commissioner of Commercial Taxes,
Andhra Pradesh, Vijayawada)
The Commissioner of Commercial Taxes, Andhra Pradesh, Vijayawada.
Copy to:
The General Administration (Vigilance & Enforcement) Department, B.R.K.R.Govt. Offices
Building Complex, Tank Bund Road, Hyderabad.
The Secretary, Sales Tax Appellate Tribunal, D.No.60-50-30/12(2), Meghana Towers,
Opp:Gurudwara Bus Stop, Visakhapatnam-530013.
The State Representative before the Sales Tax Appellate Tribunal, O/o. the Secretary, Sales Tax
Appellate Tribunal, D.No.50-50-30/12(2),Meghana Towers, Opp:Gurudwara Bus
Stop,Visakhapatnam-530 013.
The Director General, General Administration (Vigilance & Enforcement)
Dept., B.R.K.R.Govt. Offices Building Complex, Tank Bund Road,Hyderabad.
The Law (H) Department.
The P.S. to Special Chief Secretary to Chief Minister.
The P.S. to the Hon’ble Minister (Finance & Commercial Taxes).
Sf/Sc.

//FORWARDED::BY ORDER//

SECTION OFFICER
GOVERNMENT OF ANDHRA PRADESH
ABSTRACT

The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017)-Section 9 (1) of the
Act-Notifying the State Tax Rates for goods – Notification- Orders - Issued.
----------------------------------------------------------------------------------------------------------------
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT

G.O.Ms.No.258 Dated:29-06-2017.
Read the following:

1. The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) published
in Extraordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B, Dt:07-06-2017.
2. From the Commissioner, Commercial Taxes, A.P., Vijayawada Letter No.CCW/
GST/74/2015, dated 27.6.2017.

** ** **
O R D E R:

The following notification will be published in an Extra-ordinary issue of the Andhra
Pradesh Gazette, Dated:29-06-2017.

NOTIFICATION

In exercise of the powers conferred by sub-section (1) of section 9 of the Andhra Pradesh
Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government, on the
recommendations of the Council, hereby notifies the rate of the State tax of-

(i) 2.5 per cent. in respect of goods specified in Schedule I,
(ii) 6 per cent. in respect of goods specified in Schedule II,
(iii) 9 per cent. in respect of goods specified in Schedule III,
(iv) 14 per cent. in respect of goods specified in Schedule IV,
(v) 1.5 per cent. in respect of goods specified in Schedule V, and
(vi) 0.125 per cent. in respect of goods specified in Schedule VI
appended to this notification (hereinafter referred to as the said Schedules), that shall be levied
on intra-State supplies of goods, the description of which is specified in the corresponding entry
in column (3) of the said Schedules, falling under the tariff item, sub-heading, heading or
Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said
Schedules.

Schedule I – 2.5%

S. Chapter / Description of Goods
No. Heading /
Sub-heading /
Tariff item
(1) (2) (3)
1. 0303 Fish, frozen, excluding fish fillets and other fish meat of heading
0304
2. 0304 Fish fillets and other fish meat (whether or not minced), frozen
3. 0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked
before or during the smoking process; flours, meals and pellets of
fish, fit for human consumption
4. 0306 Crustaceans, whether in shell or not, frozen, dried, salted or in
brine; crustaceans, in shell, cooked by steaming or by boiling in
water, frozen, dried, salted or in brine; flours, meals and pellets of
crustaceans, fit for human consumption
5. 0307 Molluscs, whether in shell or not, frozen, dried, salted or in brine;
aquatic invertebrates other than crustaceans and molluscs, frozen,
dried, salted or in brine; flours, meals and pellets of aquatic
invertebra other than crustaceans, fit for human consumption
6. 0308 Aquatic invertebrates other than crustaceans and molluscs, frozen,
dried, salted or in brine; smoked aquatic invertebrates other than
crustaceans and molluscs, whether or not cooked before or during
the smoking process: flours, meals and pellets of aquatic
S. Chapter / Description of Goods
No. Heading /
Sub-heading /
Tariff item
(1) (2) (3)
invertebrates other than crustaceans and molluscs, fit for human
consumption
7. 0401 Ultra High Temperature (UHT) milk
8. 0402 Milk and cream, concentrated or containing added sugar or other
sweetening matter, including skimmed milk powder, milk food for
babies [other than condensed milk]
9. 0403 Cream, yogurt, kephir and other fermented or acidified milk and
cream, whether or not concentrated or containing added sugar or
other sweetening matter or flavoured or containing added fruit, nuts
or cocoa
10. 0404 Whey, whether or not concentrated or containing added sugar or
other sweetening matter; products consisting of natural milk
constituents, whether or not containing added sugar or other
sweetening matter, not elsewhere specified or included
11. 0406 Chena or paneer put up in unit container and bearing a registered
brand name
12. 0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by
steaming or by boiling in water, moulded, frozen or otherwise
preserved, whether or not containing added sugar or other
sweetening matter.
13. 0409 Natural honey, put up in unit container and bearing a registered
brand name
14. 0410 Edible products of animal origin, not elsewhere specified or
included
15. 0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush
making hair; waste of such bristles or hair.
16. 0504 Guts, bladders and stomachs of animals (other than fish), whole and
pieces thereof, fresh, chilled, frozen, salted, in brine, dried or
smoked.
17. 0505 Skins and other parts of birds, with their feathers or down, feathers
and parts of feathers (whether or not with trimmed edges) and
down, not further worked than cleaned, disinfected or treated for
preservation; powder and waste of feathers or parts of feathers
18. 0507 Ivory, tortoise-shell, whalebone and whalebone hair, horns,
[Except unworked or simply prepared but not cut to shape; powder and
050790] waste of these products.
19. 0508 Coral and similar materials, unworked or simply prepared but not
otherwise worked; shells of molluscs, crustaceans or echinoderms
and cuttle-bone, unworked or simply prepared but not cut to shape,
powder and waste thereof.
20. 0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or
not dried; glands and other animal products used in the preparation
of pharmaceutical products, fresh, chilled, frozen or otherwise
provisionally preserved.
21. 0511 Animal products not elsewhere specified or included; dead animals
of Chapter 1 or 3, unfit for human consumption, other than semen
including frozen semen.
22. 7 Herb, bark, dry plant, dry root, commonly known as jaribooti and
dry flower
23. 0710 Vegetables (uncooked or cooked by steaming or boiling in water),
frozen
24. 0711 Vegetables provisionally preserved (for example, by sulphur
dioxide gas, in brine, in sulphur water or in other preservative
solutions), but unsuitable in that state for immediate consumption
25. 0713 Dried leguminous vegetables, shelled, whether or not skinned or
2