GST Case Laws Digest

C A S E N O S .
P A G E N O .
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
SECTION1:SHORTTITLE,EXTENT&COMMENCEMENTOF
q
I m p l e m e n t a t i o n o f G S T
1-2
SECTION 2 : DEFINITIONS
q
A c t i o n a b l e c l a i m [ S e c t i o n 2 (
1
) ]
3
q
A g e n t [ S e c t i o n 2 (
5
) ]
3A-5
q
B u s i n e s s [ S e c t i o n 2 (
17
) ]
6
q
H o r s e r a c e s , p r o v i d i n g h o r s e s f o r
7
q
G o o d s a n d S e r v i c e s T a x C o u n c i l [ S e c t i o n 2 (
36
) ]
8
q
G o o d s [ S e c t i o n 2 (
52
) ]
9
q
G o v e r n m e n t [ S e c t i o n 2 (
53
) ]
10-13A
q
I n p u t [ S e c t i o n 2 (
59
) ]
14
q
J o b W o r k [ S e c t i o n 2 (
68
) ]
15-19
I-7
CONTENTS

C A S E N O S .

C O N T E N T S
I-8
q
P e r s o n [ S e c t i o n 2 (
84
) ]
20
q
P l a c e o f B u s i n e s s [ S e c t i o n 2 (
85
) ]
21
q
P r o p e r O f fi c e r [ S e c t i o n 2 (
91
) ]
22
q
R e c i p i e n t o f s u p p l y o f s e r v i c e o r g o o d s o r b o t h [ S e c t i o n
2 (
93
) ] 22A
q
S e c u r i t i e s [ S e c t i o n 2 (
101
) ]
23
q
S e r v i c e s [ S e c t i o n 2 (
102
) ]
24-25
q
S u p p l i e r [ S e c t i o n 2 (
105
) ]
26
q
T a x a b l e P e r s o n [ S e c t i o n 2 (
107
) ]
27
q
W o r k s C o n t r a c t [ S e c t i o n 2 (
119
) ]
28-61
SECTION 3 : GST AUTHORITIES AND ADMINISTRATION -
OFFICERS UNDER THE ACT
q
S c o p e o f p r o v i s i o n
62
SECTIONS 7 & 12 TO 15 : SUPPLY
q
C o m p o s i t e S u p p l y [ S e c t i o n 2 (
30
) ]
63-86
q
M a n u f a c t u r i n g S e r v i c e s
87-108
q
C o n s i d e r a t i o n [ S e c t i o n 2 (
31
) ]
109-113
q
S u b s i d y
114
q
C o n t i n u o u s S u p p l y o f S e r v i c e s [ S e c t i o n 2 (
33
) ]
115
q
E x e m p t S u p p l y [ S e c t i o n 2 (
47
) ]
116
q
S t r e e t L i g h t M a i n t e n a n c e S e r v i c e s
116A-117
q
M i x e d S u p p l y [ S e c t i o n 2 (
74
) ]
118-124
q
N o n - t a x a b l e S u p p l y [ S e c t i o n 2 (
78
) ]
125
q
O u t w a r d S u p p l y [ S e c t i o n 2 (
83
) ]
126
q
P r i n c i p a l S u p p l y [ S e c t i o n 2 (
90
) ]
127-128
q
S c o p e o f S u p p l y [ S e c t i o n 7 ]
129-197
q
T i m e o f S u p p l y o f G o o d s [ S e c t i o n 1 2 ]
198
q
T i m e o f S u p p l y o f S e r v i c e s [ S e c t i o n 1 3 ]
199-200
q
T a x a b l e S u p p l y , V a l u e o f [ S e c t i o n 1 5 ]
201-236

C A S E N O S .
I-9
C O N T E N T S
SECTION 8 : COMPOSITE AND MIXED SUPPLIERS, TAX
LIABILITY ON
q
G e n e r a l
237-238
q
I l l u s t r a t i o n s
239-240
SECTION 9 : LEVY & COLLECTION OF TAX
q
G e n e r a l
241-244
q
R e v e r s e C h a r g e M e c h a n i s m , a p p l i c a b i l i t y o f
245-256
q
D i a g n o s t i c e q u i p m e n t s
257
q
D u t y f r e e s h o p s , s u p p l y o f g o o d s t o
258
q
I n t e r n a t i o n a l O u t b o u n d P a s s e n g e r s , s u p p l y o f g o o d s t o
259
q
L i q u o r
260-261
q
L o t t e r y
262-263
q
M o l a s s e s , A d m i n i s t r a t i v e c h a r g e s o n s a l e a n d s u p p l y o f
264
q
M u n i c i p a l A u t h o r i t i e s , R e i n s t a t e m e n t c h a r g e s p a i d t o
265
q
P D S S u p p l y
266
q
P e t r o l a n d D i e s e l
267-271
q
R e i m b u r s e m e n t o f e x p e n s e s
272-273
q
R e n t i n g o f i m m o v a b l e p r o p e r t y
274-275
q
R o a d C o n t r a c t o r s , i n c a s e o f
276
q
S o l a r P o w e r D e v e l o p e r s
277
q
S h u t t e r i n g m a t e r i a l , R e n t i n g o f
278
q
T a x i A g g r e g a t i o n E - S e r v i c e s
279
q
T e n d e r , i n c a s e o f
280-282
q
W a s t e a n d S c r a p
283
q
W i n d T u r b i n e M a n u f a c t u r e r s
284
q
W o r k s C o n t r a c t
285-288
q
O t h e r s
289-294
SECTION 11 : LEVY AND COLLECTION OF TAX - EXEMP-
TIONS, POWER TO GRANT
q
A d v o c a t e / A r b i t r a t o r , S e r v i c e s b y
295
q
A g r i c u l t u r a l p r o d u c t s , p r o c u r e m e n t a n d c l e a n i n g o f
296-297

C A S E N O S .

C O N T E N T S
I-10
q
B r a n d / L o g o , e f f e c t o f r e m o v a l o f
298-299
q
C l e a n i n g S e r v i c e s
300
q
C o m m e r c i a l s p a c e , S a l e o f
301
q Del Credere
A g e n t
302
q
E d u c a t i o n a l I n s t i t u t i o n
303-304
q
E l e c t r i c i t y / E l e c t r i c a l A c c e s s o r i e s , S u p p l y o f
305-309
q
G o v e r n m e n t S e r v i c e s
310
q
T o u r i s m I n d u s t r y
311
q
O t h e r s
312
SECTIONS 16 TO 18 : INPUT TAX CREDIT
q
E l i g i b i l i t y a n d c o n d i t i o n s f o r t a k i n g c r e d i t [ S e c t i o n 1 6 ]
313-318
q
C a n t e e n S e r v i c e s t o E m p l o y e e s
319-325
q
O c e a n F r e i g h t S e r v i c e s
325A-336
q
C r e d i t a n d B l o c k e d C r e d i t s , A p p o r t i o n m e n t o f [ S e c t i o n 1 7 ]
337-382
q
C r e d i t i n s p e c i a l c i r c u m s t a n c e s , A v a i l a b i l i t y o f [ S e c t i o n 1 8 ]
383
SECTIONS 22 TO 29 : REGISTRATION
q
P e r s o n s l i a b l e f o r R e g i s t r a t i o n s [ S e c t i o n 2 2 ]
384-401
q
P e r s o n n o t l i a b l e f o r R e g i s t r a t i o n [ S e c t i o n 2 3 ]
402-406
q
C o m p u l s o r y R e g i s t r a t i o n , i n c e r t a i n c a s e s [ S e c t i o n 2 4 ]
407-410
q
P r o c e d u r e f o r R e g i s t r a t i o n [ S e c t i o n 2 5 ]
411-414
q
C a n c e l l a t i o n o f R e g i s t r a t i o n [ S e c t i o n 2 9 ]
415-419
q
R e v o c a t i o n o f C a n c e l l a t i o n o f [ S e c t i o n 3 0 ]
420
SECTION 31 : INVOICE - TAX INVOICE
q
421
SECTION 39 : RETURNS
q
F u r n i s h i n g o f R e t u r n s [ S e c t i o n 3 9 ]
421A-432
SECTION 44 : RETURN - ANNUAL RETURN
q
R e c t i fi c a t i o n o f m i s t a k e s
433

C A S E N O S .
I-11
C O N T E N T S
SECTION47:LEVYOFFEESFORLATEFILINGOFRETURNS
q
C o n s t i t u t i o n a l v a l i d i t y
434
q
S c o p e o f
435-436
SECTIONS 49 & 50 : PAYMENT OF TAX
q
P a y m e n t o f T a x , I n t e r e s t , P e n a l t y a n d O t h e r A m o u n t s
[ S e c t i o n 4 9 ] 437-440
q
I n t e r e s t f o r d e l a y e d p a y m e n t [ S e c t i o n 5 0 ]
441-446
SECTION 51 : TAX DEDUCTION AT SOURCE
q
S c o p e o f P r o v i s i o n
447-454
SECTION 52 : COLLECTION OF TAX AT SOURCE
q
455
SECTIONS 54 TO 56 : REFUNDS
q
R e f u n d o f T a x [ S e c t i o n 5 4 ]
456-472
q
I n t e r e s t o n d e l a y e d r e f u n d s [ S e c t i o n 5 6 ]
473
SECTIONS 59 TO 64 : ASSESSMENT
q
A s s e s s m e n t o f n o n - fi l e r s o f R e t u r n s [ S e c t i o n 6 2 ]
474
SECTIONS 67 TO 70 : SEARCH, SEIZURE, ETC.
q
P o w e r o f I n s p e c t i o n , S e a r c h a n d S e i z u r e [ S e c t i o n 6 7 ]
474A-490
q
S e i z e d D o c u m e n t s , R i g h t t o R e c e i v e [ S e c t i o n 6 7 ]
491-496
q
G o o d s i n M o v e m e n t , I n s p e c t i o n o f [ S e c t i o n 6 8 ]
497-576
q
P o w e r t o A r r e s t [ S e c t i o n 6 9 ]
577-589
q
P o w e r t o S u m m o n f o r E v i d e n c e a n d D o c u m e n t [ S e c t i o n 7 0 ]
589A-592
q
B u s i n e s s P r e m i s e s , A c c e s s t o [ S e c t i o n 7 1 ]
593
SECTIONS 74 TO 83 : DEMANDS & RECOVERY
q
D e t e r m i n a t i o n o f t a x n o t p a i d o r s h o r t p a i d [ S e c t i o n s 7 3
a n d 7 4 ] 594-595

C A S E N O S .

C O N T E N T S
I-12
q
T a x w r o n g f u l l y c o l l e c t e d a n d p a i d t o t h e C e n t r a l o r S t a t e
G o v e r n m e n t [ S e c t i o n 7 7 ] 596
q
R e c o v e r y o f T a x [ S e c t i o n 7 9 ]
597-603
q
P a y m e n t o f T a x & o t h e r a m o u n t s i n i n s t a l m e n t s [ S e c t i o n 8 0 ]
604-605
q
P r o v i s i o n a l a t t a c h m e n t t o p r o t e c t r e v e n u e i n c e r t a i n c a s e s
[ S e c t i o n 8 3 ] 606-618
SECTIONS 95 TO 101 : ADVANCE RULING
q
A d v a n c e R u l i n g , D e fi n i t i o n o f [ S e c t i o n 9 5 ( a ) ]
619-627
q
A u t h o r i t y f o r A d v a n c e R u l i n g [ S e c t i o n 9 6 ]
628
q
A p p l i c a t i o n f o r A d v a n c e R u l i n g [ S e c t i o n 9 7 ]
629-670
q
P r o c e d u r e o n R e c e i p t o f A p p l i c a t i o n [ S e c t i o n 9 8 ]
671-693
q
A p p e l l a t e A u t h o r i t y f o r A d v a n c e R u l i n g , A p p e a l s t o [ S e c
-t i o n 1 0 0 ] 694-696
q
A p p e l l a t e A u t h o r i t y f o r A d v a n c e R u l i n g , O r d e r s o f [ S e c
-t i o n 1 0 1 ] 697
q
A p p e l l a t e A u t h o r i t y , P o w e r s o f [ S e c t i o n 1 0 5 ]
698
SECTION 107 : APPELLATE AUTHORITY, APPEALS TO
q
A p p e a l a b l e O r d e r
699
q
C o n d o n a t i o n o f d e l a y
700-702
q
W r i t R e m e d y
703-706
q
P r e - d e p o s i t
707-708
q
O t h e r s
709
SECTIONS 109 TO 113 : APPELLATE TRIBUNAL
q
C o n s t i t u t i o n o f a n d B e n c h e s [ S e c t i o n 1 0 9 ]
709A-711
q
G e n e r a l
712-713
q
W r i t R e m e d y
714
q
P r e s i d e n t a n d M e m b e r s o f , Q u a l i fi c a t i o n , A p p o i n t m e n t ,
C o n d i t i o n s o f S e r v i c e s [ S e c t i o n 1 1 0 ] 714A-714B
SECTION 117 : HIGH COURT, APPEALS TO
q
C o n d o n a t i o n o f d e l a y
715-716

C A S E N O S .
I-13
C O N T E N T S
SECTION 118 : SUPREME COURT, APPEALS TO
q
A d j o u r n m e n t
717
SECTIONS 122 AND 128 : PENALTY
q
P e n a l t y f o r c e r t a i n o f f e n c e s [ S e c t i o n 1 2 2 ]
718
q
E - W a y B i l l
719
q
O t h e r s
720-721
q
P o w e r t o w a i v e p e n a l t y o r f e e o r b o t h [ S e c t i o n 1 2 8 ]
722
SECTION 129 : DETENTION, SEIZURE AND RELEASE OF
GOODS AND CONVEYANCE IN TRANSIT
q
G e n e r a l
723-732
q
O p p o r t u n i t y o f b e i n g h e a r d
733-738
q
R e l e a s e o f s e i z e d g o o d s
739-808
q
A d j u d i c a t i o n
809-826
q
W r i t R e m e d y
827-844
q
P e n a l t y
845-849
q
B a i l
850-852
SECTION 130 : CONFISCATION OF GOODS OR CONVEY-
ANCES AND LEVY OF PENALTY
q
853-859
SECTION 132 : OFFENCES - PUNISHMENTS FOR CERTAIN
OFFENCES
q
860-862
q
B a i l , g r a n t o f
863-874
SECTION 139 : TRANSITIONAL PROVISIONS - MIGRATION
OF EXISTING TAXPAYERS
q
875-879
q
N o t i fi c a t i o n N o . 4 8 / 2 0 1 8
880

C A S E N O S .

C O N T E N T S
I-14
SECTIONS 140 TO 142 : TRANSITIONAL PROVISIONS -
INPUT TAX CREDIT AND MISCELLANEOUS PROVISIONS
- TRANSITIONAL ARRANGEMENT FOR
q
881-887
q
O p e r a t i o n o f p r o v i s i o n s a n d m a t t e r s c o n n e c t e d t h e r e w i t h
887A-1015
SECTION 143 : JOB WORK PROCEDURE
q
1016
SECTION 157 : PUBLIC SERVANT - PROTECTION OF
ACTION TAKEN BY
q
A c t i o n s n o t p r o t e c t e d
1016A
SECTION 164 : POWER TO MAKE RULES
q
L o t t e r y B u s i n e s s
1017
SECTION 171 : ANTI-PROFITEERING MEASURE
q
S c o p e o f i n q u i r y
1018-1105A
q
S t a y
1106-1107
SECTION 172 : REMOVAL OF DIFFICULTIES
q
R e c t i fi c a t i o n o f F o r m T R A N - 1
1108
SECTION 174 : REPEAL AND SAVING
q
1109-1126
INTEGRATED GOODS & SERVICES TAX ACT
SECTION 2 : DEFINITIONS
q
E x p o r t o f G o o d s [ S e c t i o n 2 (
5
) ]
1127
q
E x p o r t o f S e r v i c e s [ S e c t i o n 2 (
6
) ]
1128-1133

C A S E N O S .
I-15
C O N T E N T S
q
I n t e r m e d i a r y [ S e c t i o n 2 (
13
) ]
1134-1146
q
L o c a t i o n o f S u p p l i e r o f S e r v i c e s [ S e c t i o n 2 (
15
) ]
1147
q
N o n - t a x a b l e O n l i n e R e c i p i e n t [ S e c t i o n 2 (
16
) ]
1148-1149
SECTION 4 : IGST AUTHORITIES
q
1150-1151
SECTION 5 : LEVY AND COLLECTION OF TAX
q
F o r e i g n G o i n g V e s s e l s S t o r e s , S u p p l y o f
1152
q
I r o n O r e , C o n v e r s i o n o f
1153
q
O v e r s e a s P u r c h a s e a n d S a l e o f G o o d s
1154-1158
q
O c e a n F r e i g h t
1158A-1161
q
N o t i fi c a t i o n N o s . 8 / 2 0 1 7 a n d 1 0 / 2 0 1 7 , d a t e d 2 8 - 6 - 2 0 1 7 ,
c o n s t i t u t i o n a l v a l i d i t y o f 1161A
q
W a r e h o u s e d g o o d s , s a l e o f
1162
q
O t h e r s
1163-1165
SECTION 6 : EXEMPTION FROM TAX, POWER TO GRANT
q
1166
q
1167
SECTIONS 7 TO 14 & 16 : SUPPLY
q
I n t e r - S t a t e S u p p l y [ S e c t i o n 7 ]
1168-1175
q
I n t r a - S t a t e S u p p l y [ S e c t i o n 8 ]
1176-1178
q
P l a c e o f S u p p l y o f G o o d s [ S e c t i o n 1 0 ]
1179
q
P l a c e o f S u p p l y o f S e r v i c e s w h e r e L o c a t i o n o f S u p p l i e r
a n d R e c i p i e n t i s i n I n d i a [ S e c t i o n 1 2 ] 1180
q
P l a c e o f S u p p l y o f S e r v i c e s w h e r e L o c a t i o n o f S u p p l i e r
a n d R e c i p i e n t i s O u t s i d e I n d i a [ S e c t i o n 1 3 ] 1181-1185
q
Z e r o R a t e d S u p p l y [ S e c t i o n 1 6 ]
1186-1202
SECTION 15 : REFUND OF TAX PAID ON SUPPLY OF GOODS
TO TOURIST LEAVING INDIA
q
S c o p e o f P r o v i s i o n s
1203-1205

C A S E N O S .

C O N T E N T S
I-16
SECTION 20 : CENTRAL GOODS AND SERVICES TAX ACT,
APPLICATION OF
q
S u p p l y , v a l u e o f [ S e c t i o n 1 5 o f C G S T A c t ]
1206
SECTION 21 : IMPORT OF SERVICES MADE ON OR AFTER
APPOINTED DAY
q
S c o p e o f p r o v i s i o n
1207-1211A
GOODS AND SERVICES TAX
(COMPENSATION TO STATES) ACT, 2017
SECTION1:SHORTTITLE,EXTENTANDCOMMENCEMENT
q
1212-1215
SECTION 11 : OTHER PROVISIONS RELATING TO CESS
q
S c o p e o f p r o v i s i o n s
1216
CLASSIFICATION OF GOODS
q
G e n e r a l
1216A
q
A a c h i B r a n d B a j j i B o n d a M i x a n d A d a i M i x [ C h a p t e r 1 1 ]
1217
q
A b s o r b e n t C o t t o n W o o l , H a n d l o o m G a u z e , H a n d l o o m
B a n d a g e s a n d B a n d a g e s U s e d b y H o s p i t a l s [ C h a p t e r 5 6 ] 1218
q
A c e t y l S a l i c y l i c A c i d T a b l e t s I P 5 0 M G ( A S A ) [ H e a d i n g
N o . 3 0 0 3 ] 1219
q
A d a [ H e a d i n g N o . 1 9 0 2 ]
1220
q
A d h e s i v e T a p e [ H e a d i n g N o . 8 5 4 6 ]
1221

C A S E N O S .
I-17
C O N T E N T S
q
A d v a n c e d V a r i a b l e S p e e d D r i v e C o n t r o l l e r , P M - 2 C o n t r o l
-l e r , H e s g - 1 0 1 G o v e r n o r a n d C o g e n - C S y s t e m [ H e a d i n g
N o . 9 0 3 2 ]
1222
q
A g a r b a t t i P e r f u m e [ H e a d i n g N o . 3 3 0 2 ]
1223
q
A g r i c u l t u r e K n a p s a c k S p r a y e r [ H e a d i n g N o . 8 4 2 4 ]
1224
q
A g r i c u l t u r a l S e e d l i n g T r a y s [ H e a d i n g N o . 3 9 2 6 ]
1225-1226
q
A g r i c u l t u r a l S o i l T e s t i n g M i n i l a b a n d i t s R e a g e n t R e fi l l s
[ H e a d i n g N o . 9 0 2 7 ] 1227
q
A g r i c u l t u r e T r e e C l i m b i n g A p p a r a t u s - U n i p o l e M a n u a l l y
O p e r a t e d [ H e a d i n g N o . 8 2 0 1 ] 1228
q
A i r - C o o l e d C o n d e n s e r [ H e a d i n g N o . 8 4 0 4 ]
1229
q
A i r D r y e r C o m p l e t e w i t h F i n a l F i l t e r [ H e a d i n g N o . 8 4 2 1 ]
1230
q
A i r H a n d l i n g U n i t s [ H e a d i n g N o . 8 4 1 5 9 0 0 0 ]
1231
q
A l u m i n i u m A l l o y [ H e a d i n g N o . 7 6 0 1 ]
1232
q
A n a e r o b i c M i c r o b i a l I n o c u l u m s ( A M I ) [ H e a d i n g N o . 3 1 0 1
0 0 9 9 ] 1233
q
A r t e m i a C y s t s [ H e a d i n g N o . 0 5 1 1 ]
1234
q
A u t o m a t i c F l u s h i n g S y s t e m [ H e a d i n g N o . 9 0 3 2 ]
1235
q
A u t o m a t i c W a t e r T a p [ H e a d i n g N o . 8 4 8 1 ]
1236
q
B a b y C o t t o n N a p p i e s ( D i a p e r s ) [ H e a d i n g N o . 6 1 1 1 ]
1237
q
B a c k F i l l C o m p o u n d [ H e a d i n g N o . 3 8 2 4 ]
1238-1239
q
B a g s / S a c k s ( B o t h w i t h & W i t h o u t H a n d l e ) [ H e a d i n g N o .
3 9 2 3 ] 1240
q
B e v e r a g e C o o l e r S C - 8 0 [ H e a d i n g N o . 8 4 1 8 6 9 3 0 ]
1241
q
B i o - F e r t i l i z e r [ H e a d i n g N o . 3 1 0 1 ]
1242-1243
q
B i o f o s M o n o C a l c i u m P h o s p h a t e / D i C a l c i u m P h o s p h a t e
A n i m a l F e e d S u p p l e m e n t [ H e a d i n g N o . 2 3 0 9 9 0 9 0 ] 1244
q
B i o - P r o d u c t s N a m e l y , A z o s p i r i l l u m , P h o s p h o b a c t e r i u m ,
V a m , B e a u v e m e t , T r i c h o d e r m a V i r i d e a n d P s e u d o m o n a s
F l u o r e s c e n s [ H e a d i n g N o . 3 0 0 2 ]
1245
q
B i s c u i t C o a t e d w i t h C h o c o l a t e [ C a d b u r y s T i f fi n s ] [ H e a d i n g
N o . 1 9 0 5 ] 1246
q
B i t u m i n o u s C o m p o u n d [ H e a d i n g N o . 2 7 1 0 ]
1247
q
B l i n d s , F a b r i c B l i n d s f o r W i n d o w C o v e r i n g [ H e a d i n g N o .
6 3 0 3 ] 1248
q
B l i n d s , R o l l e r B l i n d s / V e r t i c a l B l i n d s M a d e O u t o f P l a s t i c
[ H e a d i n g N o . 3 9 2 5 ] 1249

C A S E N O S .

C O N T E N T S
I-18
q
B o i l e r s , C o m p o n e n t s o f [ H e a d i n g N o . 8 4 0 2 ]
1250
q
B o i l e r , P a r t s a n d C o m p o n e n t s o f [ H e a d i n g N o . 9 8 0 1 ]
1251
q
B o o k s [ H e a d i n g N o . 4 9 0 1 ]
1252-1254
q
B r a c k e t s a n d C l a m p o f C a s t I r o n [ H e a d i n g N o . 7 3 2 5 ]
1255
q
B r a c e l e t w i t h F i t t e d W a t c h [ H e a d i n g N o . 9 1 0 1 ]
1256
q
B r a k e P a d s [ H e a d i n g N o . 8 7 0 8 ]
1257
q
B r o o m - S t i c k M a d e o f P l a s t i c [ H e a d i n g N o . 9 6 0 3 2 9 0 0 ]
1258
q
B u r d e n o f P r o o f
1259
q
B u s S c r a p [ H e a d i n g N o . 7 2 0 4 ]
1260
q
C a e s a r s t o n e [ H e a d i n g N o . 6 8 1 0 ]
1261
q
C a r g o T r o l l e y U s e d t o C a r r y C a r g o [ H e a d i n g N o . 8 7 1 6 ]
1262
q
C a r r y B a g , N o n - W o v e n [ H e a d i n g N o . 4 2 0 2 ]
1263-1266
q
C o t t o n C a r r y B a g s [ H e a d i n g N o . 4 2 0 2 2 2 2 0 ]
1267
q
C a s t i n g s [ H e a d i n g N o . 8 4 0 9 ]
1268
q
C a t t l e F e e d i n C a k e F o r m [ H e a d i n g N o . 2 3 0 9 ]
1269
q
C h i l l i e s , D r y [ H e a d i n g N o . 0 9 0 4 ]
1270
q
C F L L a m p s [ H e a d i n g N o . 8 5 3 9 ]
1271
q
C h a r - D o l o c h a r / D o l o c h a r ( W a s t e E m e r g e d D u r i n g P r o c e s s
o f M a n u f a c t u r i n g S p o n g e I r o n ) [ H e a d i n g N o . 2 6 1 9 0 0 9 0 ] 1272
q
C h a s s i s F i t t e d w i t h E n g i n e [ H e a d i n g N o . 8 7 0 6 ]
1273-1274
q
C h e e s e B a l l s [ H e a d i n g N o . 0 4 0 6 ]
1275
q
C h e e s e l i n g s a n d M u s s t B i t e s [ H e a d i n g N o . 2 1 0 6 ]
1276
q
C h e l a t e d Z i n c a s 1 2 P e r C e n t , C h e l a t e d I r o n a s 1 2 P e r C e n t
F e a n d M i x t u r e o f C h e l a t e d S u b s t a n c e [ H e a d i n g N o . 3 1 0 5 ] 1277
q
C h e q u e B o o k s [ H e a d i n g N o . 4 9 0 7 ]
1278
q
C h e q u e r e d T i l e s , R o c k a r d D e s i g n e r T i l e s , P l a i n C e m e n t
T i l e s a n d P a v e r B l o c k s , e t c . [ H e a d i n g N o . 6 8 0 7 ] 1279
q
C h e w i n g T o b a c c o [ H e a d i n g N o . 2 4 0 3 ]
1280
q
C o c o n u t O i l [ H e a d i n g N o . 1 5 1 3 ]
1281-1282
q
C o f f e e M a k e r , F i l t e r A u t o m a t i c a n d M a n u a l [ H e a d i n g
N o . 8 4 1 9 ] 1283
q
C o m m i n g l e d C r u d e O i l [ H e a d i n g N o . 2 7 0 9 ]
1284
q
C h i c k e n I n t e s t i n e W a s t e [ H e a d i n g N o . 0 5 0 5 ]
1285
q
C h i l l y C u t t e r [ H e a d i n g N o . 8 2 1 0 ]
1286

C A S E N O S .
I-19
C O N T E N T S
q
C l a s s i c M a l a b a r P a r o t a a n d W h o l e W h e a t M a l a b a r P a r o t a
[ H e a d i n g N o . 2 1 0 6 ] 1287
q
C o i r P i t h [ H e a d i n g N o . 5 3 0 5 ]
1288
q
C o i r P r o d u c t s ( E x c e p t C o i r M a t t r e s s e s ) [ H e a d i n g N o . 9 4 0 4 ]
1289
q
C o r n C h i p s , C o r n T a c o a n d C o r n T a c o S t r i p s [ H e a d i n g
N o . 1 9 0 5 ] 1290
q
D e b a r k e d E u c a l y p t u s , A c a c i a , S u b a b u l , C a s u a r i n a a n d
P i n e P u l p - W o o d [ H e a d i n g N o . 4 4 0 3 ] 1291
q
D e n a t u r e d E t h y l A l c o h o l a n d O t h e r S p i r i t s [ H e a d i n g N o .
2 2 0 7 ] 1292
q
D e - O i l e d M a h u a C a k e [ A n y C h a p t e r ]
1293
q
D e - O i l e d R i c e B r a n [ H e a d i n g N o . 2 3 0 2 ]
1294
q
D e s k t o p C o n s i s t i n g o f C P U , M o n i t o r , K e y b o a r d a n d M o u s e
[ H e a d i n g N o . 8 4 7 1 ] 1295
q
D i C a l c i u m P h o s p h a t e [ H e a d i n g N o . 2 8 3 5 ]
1296
q
D i g i t a l P r i n t e d A d v e r t i s e m e n t M a t e r i a l s [ H e a d i n g N o . 4 9 1 1 ]
1297
q
D i s c B r a k e P a d s [ H e a d i n g N o . 8 7 0 8 ]
1298-1300
q
D L M e t h i o n i n e [ H e a d i n g N o . 2 9 3 0 ] , S o d i u m B i c a r b o n a t e
[ H e a d i n g N o . 2 8 3 6 ] , B e t a i n e [ H e a d i n g N o . 2 9 2 3 ] , T r y p t o p h a n
[ H e a d i n g N o . 2 9 2 2 ] , T h r e o n i n e [ H e a d i n g N o . 2 9 2 2 ] , L y s i n e
H C L [ H e a d i n g N o . 2 9 2 2 ] , S o d i u m S u l p h a t e [ H e a d i n g N o .
2 8 3 3 ] , L y s i n e S u l p h a t e [ H e a d i n g N o . 2 9 2 2 4 1 0 0 ] , M o n o
-c a l c i u m P h o s p h a t e [ H e a d i n g N o . 2 8 3 5 2 6 1 0 ]
1301
q
D o o r s , F R P C o m p o s i t e D o o r s a n d F r a m e s [ H e a d i n g N o .
4 4 1 0 ] 1302
q
D u t y - F r e e I m p o r t A u t h o r i z a t i o n [ H e a d i n g N o . 4 9 0 7 ]
1303
q
E a r t h i n g P i p e [ H e a d i n g N o . 8 5 3 8 ]
1304-1305
q
E f a v i r e n z , E m t r i c i t a b i n e , S u n i t i n i b M a l a t e , R a l t e g r a v i r ,
P o t a s s i u m , L a t a n o p r o s t [ C h a p t e r 3 0 ] 1306
q
E l e c t r i c O v e r h e a d T r a v e l l i n g G r a b C r a n e [ C h a p t e r 8 4 o r 8 5 ]
1307
q
E l e c t r i c a l G r a d e I n s u l a t i n g P r e s s B o a r d [ H e a d i n g N o . 4 8 1 0 ]
1308
q
E l e c t r i c a l M u l t i p l e U n i t ( E M U ) C o n s i s t i n g o f 2 E l S - P R
R a i l w a y C o a c h - D M C ( L o c o m o t i v e ) ( D r i v e M o t o r s C a r s
D M C ) a n d I E l S - P R R a i l w a y C o a c h T C ( L o c o m o t i v e )
( T r a i l e r C a r s T C ) [ H e a d i n g N o . 8 6 0 3 ]
1309
q
E l e c t r i c a l W i r i n g H a r n e s s [ H e a d i n g N o . 8 5 4 4 / 3 3 0 0 ]
1310

C A S E N O S .

C O N T E N T S
I-20
q
E l e c t r i c a l l y O p e r a t e d D r u m a n d B e l l a n d Z a l a r [ H e a d i n g
N o . 9 2 0 8 ] 1311
q
E n g i n e s f o r R a i l w a y s [ H e a d i n g N o . 8 4 0 8 ]
1312
q
E n v e l o p e / O u t e r / J a c k e t / S i m S l e e v e o r P o u c h [ H e a d i n g
N o . 4 8 1 7 ] 1313
q
E - R i c k s h a w [ H e a d i n g N o . 4 0 1 3 ]
1314-1315
q
E u c a l y p t u s / S u b a b u l W o o d i n C u t S i z e s [ H e a d i n g N o . 4 4 0 1 ]
1316-1317
q
E v a c u a t e d T u b e C o l l e c t o r ( E T C ) [ H e a d i n g N o . 8 4 1 9 ]
1318
q
E x t e r n a l H a r d D i s k D r i v e [ H e a d i n g N o . 8 4 7 1 7 0 2 0 ]
1319
q
F a b r i c C l e a r e d i n R u n n i n g L e n g t h [ H e a d i n g N o . 5 4 0 6 ]
1320
q
F a b r i c , C o a t e d F u s i b l e I n t e r - L i n i n g F a b r i c s o f C o t t o n
[ H e a d i n g N o . 5 9 0 3 ] 1321
q
F a b r i c , F l o c k P r i n t o n F a b r i c [ H e a d i n g N o . 5 9 0 7 ]
1322
q
F a b r i c , T e x t i l e F a b r i c C o m b i n e d w i t h P U F o a m [ H e a d i n g
N o . 5 9 0 3 ] 1323
q
F a n C o i l U n i t [ H e a d i n g N o . 8 4 1 5 ]
1324
q
F i b r e G l a s s C a s t i n g T a p e s / S p l i n t s [ H e a d i n g N o . 3 0 0 4 ]
1325
q
F i b r e G l a s s P r e s s u r e V e s s e l s [ H e a d i n g N o . 7 0 1 4 ]
1326
q
F i l t e r s [ H e a d i n g 8 4 2 1 ]
1327
q
F i s h , L i v e [ H e a d i n g N o . 0 3 0 1 ]
1328
q
F i s h S e e d s , P r a w n / S h r i m p S e e d s [ H e a d i n g N o . 0 3 0 1 ]
1329
q
F i s h i n g V e s s e l s [ H e a d i n g N o . 8 9 0 2 ]
1330
q
F l a v o u r e d M i l k [ H e a d i n g N o . 2 2 0 2 9 0 3 0 / 2 2 0 2 9 9 9 0 ]
1331-1333
q
F l e x i b l e P l a s t i c H o l l o w C o r r u g a t e d B o a r d [ H e a d i n g N o .
3 9 1 6 ] 1334
q
F o l c o v i t C a p s u l e , F o l c o v i t D i s t a b , M y o v a / M y o w i n T a b l e t ,
e t c . [ H e a d i n g N o . 2 1 0 6 ] 1335
q
F l u d e o x y g l u c o s e ( F D G ) [ H e a d i n g N o . 2 8 4 4 ]
1336
q
F o o d P r e p a r a t i o n s U s e d i n M a n u f a c t u r e o f C e r e a l F o o d
f o r U s e o f I n f a n t s [ H e a d i n g N o . 1 9 0 1 ] 1337
q
F o r m s o f T e l e c o m C o m p a n i e s [ H e a d i n g N o . 4 9 1 1 ]
1338
q
F r o z e n C h i c k e n [ H e a d i n g N o . 0 2 0 7 1 2 0 0 ]
1339
q
F r o z e n S h e e p / G o a t C a r c a s s e s a n d F r o z e n C h i c k e n f o r
D e l i v e r y i n P r i m a r y L D P E B a g s [ H e a d i n g N o s . 0 2 0 2 t o 0 2 1 0 ] 1340-1344

C A S E N O S .
I-21
C O N T E N T S
q
F r u i t J u i c e s / C a r b o n a t e d F r u i t J u i c e [ H e a d i n g N o . 2 2 0 2
1 0 2 0 / 2 2 0 2 1 0 9 0 ] 1345
q
F u e l I n j e c t i o n P u m p s f o r D i e s e l E n g i n e s , P a r t s o f [ H e a d i n g
N o . 8 4 1 3 ] 1346
q
F u s i b l e I n t e r l i n i n g C l o t h [ H e a d i n g N o . 5 9 0 3 ]
1347
q
G e a r B o x e s [ H e a d i n g N o s . 8 9 0 1 , 8 9 0 2 , 8 9 0 4 , 8 9 0 5 , 8 9 0 6
a n d 8 9 0 7 ] 1348
q
G e a r e d M o t o r [ H e a d i n g N o . 8 5 0 1 ]
1349
q
G i r l T i g h t [ H e a d i n g N o . 6 2 0 4 ]
1350-1351
q
G l o b a l M a r i t i m e D i s t r e s s a n d S a f e t y S y s t e m ( G M D S S )
[ H e a d i n g N o s . 8 9 0 1 , 8 9 0 2 , 8 9 0 4 , 8 9 0 5 , 8 9 0 6 a n d 8 9 0 7 ] 1352
q
G o l d C o i n s [ H e a d i n g N o . 7 1 1 8 9 0 0 0 ]
1353
q
G r e e n H o u s e s i n R e a d y t o A s s e m b l e S e t s [ H e a d i n g N o . 9 4 0 6 ]
1354
q
G r e e n P e p p e r [ H e a d i n g N o . 0 9 0 4 1 1 9 0 ]
1355-1356
q
G r e e n P e p p e r c o r n [ H e a d i n g N o . 0 7 0 9 9 9 1 0 ]
1357
q
G r o w i n g C r o p s S e v e r e d B e f o r e S u p p l y [ H e a d i n g N o . 4 4 0 3 ]
1358
q
G u d a k h u [ H e a d i n g N o . 2 4 0 3 9 9 9 0 ]
1359
q
G u e s t R o o m C o n t r o l S y s t e m s [ H e a d i n g N o . 9 0 3 2 ]
1360
q
H a i r O i l , A s w i n i H o m e o A r n i c a H a i r O i l [ H e a d i n g N o . 3 0 0 3 ]
1361
q
H a i r O i l , D h a t r i B r a n d H a i r C a r e H e r b a l O i l a n d D h a t r i
B r a n d M a s s a g e O i l [ C h a p t e r 3 0 ] 1362
q
H a i r O i l , K e s h y o g A y u r v e d i c / H e r b a l H a i r O i l a n d K e s h y o g
A y u r v e d i c S h a m p o o [ C h a p t e r 3 0 ] 1363
q
H a i r O i l , N u z o n G o l d H e r b a l H a i r O i l [ C h a p t e r 3 0 ]
1364
q
H a n g e r s - M i l l B o a r d / P l a s t i c [ H e a d i n g N o . 4 9 1 1 ]
1365
q
H D P E W o v e n T a r p a u l i n [ H e a d i n g N o . 6 3 0 6 ]
1366
q
C r a x C o r n R i n g s a n d N a t k h a t W h e a t P u f f s [ H e a d i n g N o .
1 9 0 5 ] 1367
q
D i e s e l E n g i n e s a n d P a r t s o f G o o d s [ H e a d i n g N o s . 8 9 0 1 ,
8 9 0 2 , 8 9 0 4 , 8 9 0 5 , 8 9 0 6 a n d 8 9 0 7 ] 1368
q
E x t e r n a l H a r d D i s k D r i v e [ H e a d i n g N o . 8 4 7 1 7 0 2 0 ]
1369
q
F a i r P l u s H e r b a l F a c e C r e a m a n d F a i r P l u s F a c e L o t i o n
[ C h a p t e r N o . 3 0 ] 1370
q
F r a n c h O i l N H
1371
q
G a l v a n i z e d S i l o S t o r a g e S y s t e m s [ H e a d i n g N o . 8 4 3 7 1 0 0 0 ]
1372

C A S E N O S .

C O N T E N T S
I-22
q
G r a i n C l e a n i n g a n d D r y i n g M a c h i n e [ H e a d i n g N o . 8 4 3 7 ]
1373
q
G u t k a , B r a n d e d [ H e a d i n g N o . 2 1 0 6 ]
1374
q
H a n d F r e e F l u s h i n g S y s t e m s f o r U r i n a l s a n d W C [ H e a d i n g
N o . 8 4 8 1 ] 1375
q
H e a t S h r i n k a b l e C a b l e J o i n t i n g K i t s [ H e a d i n g N o . 8 5 4 7 ]
1376
q
H e a v y C o m m e r c i a l V e h i c l e s [ H e a d i n g N o . 8 7 0 4 ]
1377-1378
q
H e a v y D u t y S t a r t e r M o t o r s [ H e a d i n g N o . 8 4 0 9 ]
1379
q
H e r b a l S h e e k a k a i P o w d e r a n d H e r b a l R e e t h a P o w d e r
[ H e a d i n g N o . 3 3 0 5 9 9 ] 1380
q
H i g h V a c u u m C r y o g e n i c C o n t a i n e r s [ H e a d i n g N o . 9 6 1 7 ]
1381
q
H o v e r B o a r d [ H e a d i n g N o . 8 7 1 1 ]
1382
q
H y d e n t - K T o o t h p a s t e [ H e a d i n g N o . 3 0 0 3 ]
1383
q
H y d r a C r a n e s [ H e a d i n g N o . 8 4 2 6 / 8 4 1 7 / 8 4 2 9 ]
1384
q
H y d r a u l i c O r b i t a l V a l u e [ H e a d i n g N o . 8 4 8 1 ]
1385
q
H y d r a u l i c K i t s [ H e a d i n g N o . 8 4 1 2 ]
1386
q
I - S e r v e T e r m i n a l s ( C u s t o m e r S e r v i c e s A u t o m a t i o n ) , C h e q u e
D e p o s i t M a c h i n e , Q u i c k P a y ( B i l l P a y m e n t T e r m i n a l ) , O p t i
Q ( D y n a m i c Q - M a n a g e m e n t S y s t e m ) , I - S e r v e ( S e l f B a n k i n g
T e r m i n a l ) , P a y P o i n t ( A u t o m a t e d B i l l P a y m e n t T e r m i n a l )
[ H e a d i n g N o . 8 4 7 2 ]
1387
q
‘ I - W a t c h ( D i g i t a l A T M S u r v e i l l a n c e S o l u t i o n ) ’ a n d ‘ I - W a t c h
D V R ( D i g i t a l V i d e o R e c o r d i n g ) ’ [ H e a d i n g N o . 8 5 2 5 ] 1388
q
I c e C r e a m M a k i n g M a c h i n e [ H e a d i n g N o . 8 4 1 8 ]
1389
q
I d l y C h i l l i P o w d e r [ C h a p t e r 9 ]
1390
q
I m p l a n t s f o r J o i n t R e p l a c e m e n t s [ H e a d i n g N o . 9 0 2 1 ]
1391
q
I n e d i b l e M i x t u r e s o f A n i m a l o r V e g e t a b l e F a t s o r O i l s /
E n v i r o t e m p F R 3 [ H e a d i n g N o . 1 5 1 8 ] 1392
q
I n s u l a t i n g F i t t i n g s K n o w n a s S p a c e r s [ H e a d i n g N o . 8 5 4 7 ]
1393
q
I n t e g r a t e d M o b i l e M i s s i l e L a u n c h e r ( I M M L ) [ H e a d i n g
N o . 8 7 0 5 ] 1394
q
I n t e r l i n i n g F a b r i c [ C h a p t e r 5 0 t o 5 5 , 5 8 o r 6 0 ]
1395
q
K a l a v a R a k s h a S u t r a [ H e a d i n g N o . 5 6 0 7 ]
1396
q
K h a d i R e a d y m a d e G a r m e n t s [ H e a d i n g N o . 6 2 0 0 ]
1397
q
‘ K i m a m ’ C o n t a i n i n g T o b a c c o [ H e a d i n g N o . 2 4 0 3 ]
1398
q
L a b M a n u a l [ H e a d i n g N o . 4 9 0 1 ]
1399

C A S E N O S .
I-23
C O N T E N T S
q
L E D L i g h t s [ H e a d i n g N o . 9 4 0 5 4 0 9 0 ]
1400
q
L E D T o r c h L i g h t , R e c h a r g e a b l e [ H e a d i n g N o . 8 5 1 3 ]
1401
q
L e n o B a g s / P o l y p r o p y l e n e B a g s [ H e a d i n g N o . 3 9 2 3 / 6 3 0 5 ]
1402-1410
q
L i g h t n i n g A r r e s t e r [ H e a d i n g N o . 8 5 3 5 ]
1411-1412
q
‘ L i g h t L i q u i d P a r a f fi n ’ a n d ‘ H e a v y L i q u i d P a r a f fi n ’
1413
q
L i m e s t o n e S l a b s P o l i s h e d [ H e a d i n g N o . 6 8 0 2 ]
1414
q
L i q u i d C r y s t a l D e v i c e s ( L C D s ) [ H e a d i n g N o . 9 0 1 3 8 0 1 0 ]
1415
q
L o t t e r y
1416
q
L o w A r o m a t i c N a p h t h a [ H e a d i n g N o . 2 7 1 0 ]
1417
q
L P G C o n v e r s i o n K i t s [ H e a d i n g N o . 8 4 0 9 9 9 9 0 ]
1418
q
L u n c h B o x a n d B o t t l e [ H e a d i n g N o . 9 6 1 7 ]
1419
q
L y o p h i l i z e r s [ H e a d i n g N o . 8 4 1 9 ]
1420
q
M a h i n d r a B o l e r o C a m p e r [ H e a d i n g N o . 8 7 0 4 ]
1421
q
M a i d a V a d a m / P a p a d [ H e a d i n g N o . 1 9 0 5 ]
1422
q
M a r i n e P a i n t s [ H e a d i n g N o s . 3 2 0 8 a n d 3 2 0 9 ]
1423-1424
q
M a r i n e P r o p e l l e r s , R u d d e r S e t , S t e r n T u b e S e t , P r o p e l l e r s
S h a f t , M S S h a f t [ H e a d i n g N o s . 8 9 0 1 , 8 9 0 2 , 8 9 0 4 t o 8 9 0 7 ] 1425-1426
q
M a r i n e E n g i n e a n d G e a r B o x e s [ H e a d i n g N o s . 8 9 0 1 , 8 9 0 2 ,
8 9 0 4 , 8 9 0 5 , 8 9 0 6 a n d 8 9 0 7 ] 1427-1428
q
M a t t r e s s s u p p o r t
1429
q
M e d i c a l a n d D i a g n o s t i c E q u i p m e n t s
1430
q
M e d i k a r [ C h a p t e r 3 0 ]
1431
q
M i c r o n u t r i e n t s [ H e a d i n g N o . 3 1 0 5 ]
1432
q
M i l i t r y M a l a i M i t h a i [ H e a d i n g N o . 2 1 0 6 ]
1433
q
M o b i l e H a n d s e t B a t t e r y [ C h a p t e r 8 5 ]
1434
q
M o d e l l i n g D o u g h [ H e a d i n g N o . 3 4 0 7 ]
1435
q
M o s q u i t o R e p e l l e n t s C o i l s [ H e a d i n g N o . 3 8 0 8 ]
1436
q
M o u t h F r e s h e n e r s [ H e a d i n g N o . 2 1 0 6 ]
1437
q
N a a n , K u l c h a a n d C h a l u p a [ R e s i d u a r y E n t r y / H e a d i n g
N o . 1 9 0 5 ] 1438
q
N a t u r a l C a l c i t e P o w d e r [ H S N C o d e 2 5 3 0 9 0 3 0 ]
1439
q
N a t u r a l G a s o l i n e L i q u i d [ H e a d i n g N o . 2 7 1 0 1 2 2 0 ]
1440
q
N e e m S e e d i n F r o z e n o r D r i e d F o r m [ H e a d i n g N o . 1 2 1 1 ]
1441

C A S E N O S .

C O N T E N T S
I-24
q
N e t w o r k S w i t c h e s [ H e a d i n g N o . 8 4 7 1 ]
1442
q
N o n - V e g e t a r i a n P r e p a r a t i o n s i n R e s t a u r a n t i n B u t t e r P a p e r ,
P a p e r b o a r d , e t c . [ H e a d i n g N o . 1 6 0 1 ] 1443
q
N o n - W o v e n F a b r i c B a g s [ H e a d i n g N o . 6 3 0 5 ]
1444-1445
q
‘ N o z z l e s f o r D r i p I r r i g a t i o n E q u i p m e n t s ’ a n d ‘ D r i p I r r i g a
-t i o n S y s t e m I n c l u d i n g L a t e r a l s ’ [ H e a d i n g N o s . 8 4 2 0 , 8 4 2 4 ] 1446
q
N u c l e a r G r a d e A m m o n i u m D i u r a n a t e [ H e a d i n g N o . 2 8 4 4 ]
1447
q
O i l B a s e d D i e l e c t r i c T r a n s f o r m e r F l u i d [ H e a d i n g N o . 1 5 1 8 ]
1448
q
O r g a n i c F e r t i l i z e r N a m e d S h y a m S a m r u d d h i [ H e a d i n g
N o . 3 1 0 5 ] 1449
q
P a c k a g i n g M a t e r i a l s [ H e a d i n g N o . 4 8 1 9 ]
1450
q
P a l l e t s a n d B o x P a l l e t s [ H e a d i n g N o . 4 4 1 5 ]
1451
q
P a n S u g h a n d h [ B i l a s P a n S u g h a n d h ] [ H e a d i n g N o . 2 1 0 6
9 0 7 0 ] 1452
q
P a n c a k e s [ H e a d i n g N o . 1 9 0 5 ]
1453
q
P a p e r G r a d e U n c o a t e d I n s u l a t i n g P r e s s B o a r d [ H e a d i n g
N o . 4 8 0 5 ] 1454
q
P a r t l y P r i n t e d I t e m s [ C h a p t e r 4 9 ]
1455
q
P a s s e n g e r V e h i c l e [ H e a d i n g N o . 8 7 0 3 3 2 9 1 ]
1456
q
P a t t a d a r P a s s b o o k [ H e a d i n g N o . 4 8 2 0 ]
1457
q
P e e l e d S l i c e d P i n e a p p l e P u t U p i n A i r T i g h t C o n t a i n e r s i n
S u g a r S y r u p [ H e a d i n g N o . 0 8 1 1 ] 1458
q
P e n s , T i p s a n d B a l l s o f [ H e a d i n g N o . 9 6 0 8 ]
1459
q
P e n t a n e [ H e a d i n g N o . 2 7 1 1 1 9 0 0 ]
1460
q
P e t r o l e u m P r o d u c t s [ H e a d i n g N o . 2 7 1 0 ]
1461
q
P h a r m a c e u t i c a l R e f e r e n c e S t a n d a r d [ H e a d i n g N o . 3 8 2 2 ]
1462-1464
q
P i z z a B a s e [ H e a d i n g N o . 1 9 0 5 ]
1465
q
P l a n t G r o w t h R e g u l a t o r s [ H e a d i n g N o . 3 1 0 5 / 3 5 0 8 ]
1466-1467
q
P o l y p r o p y l e n e M a t s [ H e a d i n g N o . 4 6 0 1 9 9 0 0 ]
1468-1469
q
P l a n t V i t a l i z e r [ H e a d i n g N o . 3 1 0 1 ]
1470
q
P o l l u t i o n C o n t r o l D e v i c e [ H e a d i n g N o . 8 4 2 1 ]
1471
q
P o l y E t h y l e n e H D P E W o v e n G e o m e m b r a n e f o r W a t e r
P r o o f L i n i n g [ H e a d i n g N o . 5 9 1 1 ] 1472
q
P o l y p r o p y l e n e ( P P ) N o n - W o v e n B a g s [ H e a d i n g N o . 6 3 0 5
3 3 0 0 ] 1473

C A S E N O S .
I-25
C O N T E N T S
q
P o l y e s t e r R o l l e r B l i n d s F a b r i c a n d P V C C o a t e d R o l l e r
F a b r i c [ H e a d i n g N o . 6 3 0 3 ] 1474
q
P o l y p r o p y l e n e M a t s [ H e a d i n g N o . 4 6 0 1 ]
1475
q
P o l y s u l p h i d e S e a l a n t [ H e a d i n g N o . 3 2 1 4 ]
1476
q
P o l y v i n y l C h l o r i d e C a r d s [ H e a d i n g N o . 3 9 2 0 ]
1477
q
P o o j a O i l [ H e a d i n g N o . 1 5 1 8 ]
1478
q
P o r t a b l e S p r a y e r [ H e a d i n g N o . 8 4 2 4 4 1 0 0 ]
1479
q
P o w e r B a n k s [ H e a d i n g N o . 8 5 0 7 ]
1480-1481
q
P r i n t e d , C e n t r e P i n n e d a n d H a n d N u m b e r e d A n s w e r
B o o k l e t [ H e a d i n g N o . 4 8 0 2 ] 1482
q
P r i n t e d C o m p u t e r S t a t i o n e r y [ C h a p t e r 4 9 ]
1483-1484
q
P r i n t e d H e a t T r a n s f e r s [ H e a d i n g N o . 4 9 0 8 ]
1485
q
P r i n t e d M a t e r i a l [ H e a d i n g N o . 4 8 2 3 ]
1486
q
P r i n t e d S h e e t a n d P r i n t e d M a t t e r [ H e a d i n g N o . 4 9 0 1 ]
1487
q
P r i n t i n g o f L e t t e r H e a d , C e r t i fi c a t e s , D i a r i e s , R e g i s t e r s
L a b e l s , A n s w e r S h e e t s , E n v e l o p e s , C a l e n d a r s , e t c . [ C h a p t e r
4 8 ]
1488
q
P r i n t i n g I n d u s t r y G o o d s t h a t C a m e O u t o f [ H e a d i n g N o .
4 9 0 1 9 0 ] 1489
q
P r o d u c t P - 1 0 0 [ H e a d i n g N o s . 3 8 2 3 ; 3 8 2 4 ]
1490
q
P r o t e i n P o w d e r [ H e a d i n g N o . 3 0 0 4 ]
1491
q
P V C F l o o r M a t [ H e a d i n g N o . 3 9 1 8 ]
1492
q
P V C T u f t e d C o i r M a t s a n d M a t t i n g [ H e a d i n g N o . 5 7 0 3 9 0 9 0 ]
1493
q
Q u i c k L i m e a n d S l a k e d L i m e [ H e a d i n g N o . 2 8 2 5 ]
1494
q
Q u a r t z S l a b s ( A r t i fi c i a l S t o n e ) [ H e a d i n g N o . 6 8 1 0 1 9 9 0 ]
1495
q
R a i l w a y L o c o m o t i v e S p a r e P a r t s [ H e a d i n g N o . 8 6 0 7 ]
1496
q
R a k h i
1497
q
R a m c o S u p e r F i n e , a C e m e n t B a s e d P u t t y [ H e a d i n g N o .
3 2 1 4 ] 1498
q
R a m c o S u p e r P l a s t e r - P l a s t e r i n g C o m p o u n d [ H e a d i n g
N o . 2 5 2 3 ] 1499
q
‘ R a m c o T i l e F i x ’ , a C e m e n t B a s e d M a s t i c [ H e a d i n g N o . 3 5 0 6 ]
1500
q
R a m m i n g M a s s [ H e a d i n g N o . 3 8 1 6 ] / Q u a r t z P o w d e r
[ H e a d i n g N o . 2 8 0 6 ] 1501
q
R e a c t o r U s e d i n B o r e W e l l s / H a n d P u m p s a s W a t e r F i l t e r i n g
o r P u r i f y i n g M a c h i n e r y / A p p a r a t u s [ H e a d i n g N o . 8 4 2 1 ] 1502

C A S E N O S .

C O N T E N T S
I-26
q
R e a d y M i x ( D r y M i x ) [ H e a d i n g N o . 3 2 1 4 ]
1503-1504
q
R e c o m b i n a n t E r y t h r o p o i e t i n ( R - E P O ) [ H e a d i n g N o . 2 9 3 7
0 0 / 3 0 0 2 0 0 ] 1505
q
R e c t i fi e d S p i r i t , N o t U s e d f o r H u m a n C o n s u m p t i o n [ H e a d
-i n g N o . 2 2 0 7 ] 1506
q
R e fi n e d B l e a c h e d D e o d o r i s e d P a l m S t e a r i n [ H e a d i n g N o .
1 5 1 1 ] 1507
q
R e i s h i G a n o a n d G a n o c e l i u m C a p s u l e s [ H e a d i n g N o . 2 1 0 8 ]
1508
q
R e j e c t e d P a d d y S e e d [ 1 0 0 6 ]
1509-1510
q
R u b b e r P r o c e s s O i l [ H e a d i n g N o . 2 7 1 3 9 0 0 0 ]
1511
q
R e - R o l l e d M a t e r i a l [ H e a d i n g N o . 7 2 0 4 ]
1512
q
R i c e , B r a n d e d
1512A
q
R i c e B u c k e t E l e v a t o r a n d R i c e C o n v e y o r [ H e a d i n g N o .
8 4 3 7 ] 1513-1514
q
R e l a y a n d P r o t e c t i o n P a n e l s - H e a d i n g N o . 8 5 3 7
1515
q
R i m s a n d D i s c s [ H e a d i n g N o . 8 7 1 6 ]
1516
q
R o l l e r C h a i n s & I n v e r t e d T o o t h C h a i n s o r S i l e n t C h a i n s
[ H e a d i n g N o . 7 3 1 5 ] 1517
q
R o n d o T r a y [ P a c k i n g B o x f o r P a c k i n g o f G o o d s s u c h a s
V i a l s , A m p o u l e s , E t c . ] M a d e o f P l a i n D u p l e x B o a r d [ H e a d
-i n g N o . 4 8 1 9 ]
1518
q
R o o f V e n t i l a t o r s [ H e a d i n g N o . 8 4 1 4 ]
1519
q
R u b b e r R i n g / G a s k e t [ H e a d i n g N o . 4 0 1 6 ]
1520
q
S a l m o n e l l a A n t i g e n s S e t ( D i a g n o s t i c s K i t ) [ H e a d i n g N o .
3 0 0 2 ] 1521
q
S c e n t e d B e t e l N u t ( N i z a m P a k k u ) [ H e a d i n g N o . 0 8 0 2 9 0 1 9 ]
1522
q
S c o r e C a r d s [ H e a d i n g N o . 4 9 0 9 ]
1523
q
S e a f o o d , F r o z e n [ H e a d i n g N o s . 0 3 0 3 , 0 3 0 4 , 0 3 0 5 , 0 3 0 6 ,
0 3 0 7 a n d 0 3 0 8 ] 1524
q
S e a t s f o r R a i l w a y C o a c h e s [ H e a d i n g N o . 9 4 0 1 ]
1525
q
S e c t i o n s , C h a n n e l s a n d A n g l e s o f I r o n a n d S t e e l [ H e a d i n g
N o . 7 2 1 6 ] 1526
q
‘ S e n t i m S e n s i t i v e F l u o r i d e T o o t h p a s t e ’ C o n t a i n i n g P o t a s
-s i u m N i t r a t e B . P . , S o d i u m F l u o r i d e D e n t r i fi c e B a s e a n d
S o d i u m B e n z o a t e [ C h a p t e r 3 0 ]
1527

C A S E N O S .
I-27
C O N T E N T S
q
S e w a g e o r W a s t e P o w e r D r i v e n P u m p s D e s i g n e d f o r
H a n d l i n g [ H e a d i n g N o . 8 4 1 3 ] 1528
q
S e w i n g M a c h i n e s [ H e a d i n g N o . 8 4 5 2 ]
1529
q
‘ S h a h i n B h a j k i M a s h e r i ’ [ C h a p t e r 2 4 ]
1530
q
S h a m p o o [ H e a d i n g N o . 3 3 0 5 ]
1531
q
S h a m p o o T o w e l s [ H e a d i n g N o . 3 3 0 5 ]
1532
q
S I D C T a b l e t s ( S o d i u m D i c h l o r o i s o c y a n u r a t e ) [ H e a d i n g
N o . 3 8 0 8 ] 1533
q
S i a p t o n 1 0 L [ H e a d i n g N o . 3 8 0 8 ]
1534
q
S i g h t V i s i o n E q u i p m e n t s B e i n g E x c l u s i v e l y U s e d i n
A r m o u r e d T a n k s [ H e a d i n g N o . 9 0 1 3 ] 1535
q
S i k a B l o c k J o i n i n g M o r t a r [ H e a d i n g N o . 3 8 2 4 ]
1536
q
S i n g l e S u p e r P h o s p h a t e [ H e a d i n g N o . 3 1 0 3 ]
1537
q
S k i n C a r e P r e p a r a t i o n s [ C h a p t e r 3 3 o r 3 4 ]
1538
q
S m y l e T h a n d a T e l [ H e a d i n g N o . 3 0 0 4 ]
1539
q
S o f t w a r e S u p p l i e d S e p a r a t e l y o n S u p p l y o f S a f e t y E q u i p
-m e n t [ H e a d i n g N o . 8 4 7 1 ] 1540
q
S o l a r P h o t o v o l t a i c C e l l s [ C h a p t e r 8 4 o r 8 5 ]
1541
q
S o l a r P o w e r G e n e r a t i n g S y s t e m [ H e a d i n g N o . 8 5 4 3 ]
1542-1543
q
S o l a r P o w e r P l a n t [ C h a p t e r 8 4 , 8 5 o r 9 4 ]
1544
q
S o l a r R o o f t o p P o w e r P l a n t a n d S o l a r I r r i g a t i o n W a t e r
P u m p i n g S y s t e m s [ C h a p t e r 8 4 , 8 5 o r 9 4 ] 1545
q
S o l i d R o d E a r t h i n g [ H e a d i n g N o . 7 2 1 5 ]
1546-1547
q
S p r i n k l e r I r r i g a t i o n S y s t e m , M e t a l P a r t s o f [ H e a d i n g N o .
8 4 2 4 ] 1548
q
S p r i n g s a n d L e a v e s o f S p r i n g s o f I r o n a n d S t e e l [ H e a d i n g
N o . 7 3 2 0 ] 1549-1550
q
S t i t c h B o n d e d F a b r i c s o f G l a s s f r o m G l a s s R o v i n g [ H e a d
-i n g N o . 7 0 0 1 ] 1551
q
S t r u c t u r e s [ H e a d i n g N o . 7 3 0 8 ]
1552
q
S u b m e r s i b l e P u m p - S e t , C o n t r o l P a n e l a l o n g w i t h [ H e a d
-i n g N o . 8 5 3 7 ] 1553
q
S y n t h e t i c W e b E q u i p m e n t [ H e a d i n g N o . 6 3 0 7 9 0 9 0 ]
1554
q
T a i l B r u s h F I R C [ H e a d i n g N o . 8 4 3 1 ]
1555
q
T a m a r i n d F r u i t [ H e a d i n g N o . 0 8 1 0 ]
1556

C A S E N O S .

C O N T E N T S
I-28
q
T a r p a u l i n s M a d e o f H i g h D e n s i t y P o l y e t h y l e n e W o v e n
F a b r i c s [ C h a p t e r 6 3 ] 1557
q
T e a c h e r s ’ S l a t e a n d S t u d e n t s ’ S l a t e [ H e a d i n g N o . 9 6 1 0 ]
1558
q
T e l e v i s i o n S e t s , C o m p o n e n t s / P a r t s / C h a s s i s o f [ H e a d i n g
N o . 8 5 2 8 ] 1559
q
T h e r m a l P a p e r i n R o l l s [ H e a d i n g N o . 4 8 1 1 ]
1560
q
T h e r m a l P r i n t e r [ H e a d i n g N o . 8 4 4 3 ]
1561
q
T i l e A d h e s i v e a n d J o i n t F i l l e r [ H e a d i n g N o . 3 8 2 4 ]
1562
q
T i l e A d h e s i v e s ( N o n - R e f r a c t o r y P r e p a r a t i o n s ) [ H e a d i n g
N o . 3 2 1 4 ] 1563
q
T i l l e r s , P a r t s o f [ H e a d i n g N o . 8 4 3 2 ]
1564
q
T o b a c c o L e a v e s [ H e a d i n g N o . 2 4 0 1 ]
1565-1573
q
T o b a c c o P o w d e r / D u s t / R e f u s e a n d L i m e C o m b i n e d w i t h
W a t e r [ H e a d i n g N o . 2 4 0 3 ] 1574
q
T r a c t o r ’ s P a r t s E m b o s s e d w i t h B r a n d N a m e
1575
q
T r a n s p o r t T a n k M o u n t e d o n C h a s s i s o f C u s t o m e r [ H e a d i n g
N o . 7 3 1 1 ] 1576
q
‘ T r a v e r s e A s s e m b l y ’ a n d ‘ F l a t D r i v e R e v e r s a l S y s t e m ’
[ H e a d i n g N o . 8 4 8 3 ] 1577
q
T r i m s f o r R e f r i g e r a t o r s [ C h a p t e r 3 9 ]
1578
q
T r o p h i e s o f B a s e M e t a l s [ H e a d i n g N o . 8 3 0 6 ]
1579
q
T r u c k M o u n t e d C r a n e s [ H e a d i n g N o . 8 7 0 5 ]
1580
q
T r u c k s a n d S p a r e P a r t s , S u p p l y o f / t o P u b l i c F u n d e d
R e s e a r c h I n s t i t u t i o n 1581
q
T u r b i n e G e n e r a t o r S e t [ H e a d i n g N o . 8 4 0 6 8 2 ]
1582
q
T u t t y - F r u i t y [ H e a d i n g N o . 2 0 0 6 ]
1583
q
T w i n P i p e A i r B r a k e S y s t e m [ H e a d i n g N o . 8 6 0 7 ]
1584
q
U n l e a v e n e d F l a t b r e a d s [ H e a d i n g N o . 1 9 0 5 o r 2 1 0 6 ]
1585
q
U t i l i t y V e h i c l e s , P r e d o m i n a n t l y D e s i g n e d f o r T r a n s p o r t a
-t i o n o f G o o d s [ H e a d i n g N o . 8 7 0 4 ] 1586
q
V e n t i l a t i o n U n i t s [ H e a d i n g N o . 8 4 1 4 5 9 1 0 ]
1587
q
V e g e t a b l e F a t o r V e g e t a b l e O i l s [ H e a d i n g N o . 1 5 1 8 ]
1588
q
V o i c e T a b w i t h 6 D i s p l a y [ H e a d i n g N o . 8 5 1 7 ]
1589
q
W a f e r s w i t h a C r e a m L a y e r M a d e O u t o f C o c o a P o w d e r ,
S u g a r , F l a v o u r , E m u l s i fi e r s a n d H y d r o g e n a t e d V e g e t a b l e
F a t s [ H e a d i n g N o . 1 9 0 5 ]
1590

C A S E N O S .
I-29
C O N T E N T S
q
W a r p K n i t F a b r i c [ H e a d i n g N o . 6 0 0 5 ]
1591
q
W a r s h i p , P a r t s o f [ H e a d i n g N o . 8 9 0 6 ]
1592
q
W a s t a g e a n d R e m n a n t o f L o g s w h i c h h a d u n d e r g o n e
P e e l i n g f o r P u r p o s e o f M a n u f a c t u r i n g P l y w o o d [ H e a d i n g
N o . 4 4 0 8 ]
1593
q
W e l d e d W i r e M e s h M a d e S p e c i fi c a l l y f o r P o u l t r y K e e p i n g
[ H e a d i n g N o . 8 4 3 6 9 1 0 0 ] 1594
q
W e t B a b y W i p e s , W e t F a c e W i p e s a n d B e d a n d B a t h T o w e l s
[ H e a d i n g N o . 3 3 0 7 ] 1595-1596
q
W i n d M i l l s [ C h a p t e r 8 4 , 8 5 o r 9 4 ]
1597
q
W o o d i n R o u g h [ H e a d i n g N o . 4 4 0 3 ]
1598
q
Y e a s t C e l l W a l l [ H e a d i n g N o . 2 1 0 2 ]
1599
q
Z i n c S u l p h a t e ( A g r i c u l t u r e G r a d e ) [ H e a d i n g N o . 2 8 3 3 ]
1600
q
Z y m e g o l d C o n t a i n i n g N i t r o g e n a n d C h l o r i n e [ H e a d i n g
N o . 3 1 0 5 ] 1601
CLASSIFICATION OF SERVICES
q
A b h i v a h a n S h u l k [ H e a d i n g N o . 9 9 9 7 - O t h e r S e r v i c e s ]
1602-1603
q
A c c o m m o d a t i o n & F o o d S e r v i c e s , B o a r d i n g H o u s e , F o o d
S e r v e d b y [ H e a d i n g N o . 9 9 6 3 - A c c o m m o d a t i o n , F o o d a n d
B e v e r a g e S e r v i c e ]
1604
q
A c c o m m o d a t i o n a n d F o o d S e r v i c e s , C a n t e e n / C a t e r i n g
S e r v i c e s [ H e a d i n g N o . 9 9 6 3 - A c c o m m o d a t i o n , F o o d a n d
B e v e r a g e S e r v i c e s ]
1605-1613
q
A c c o m m o d a t i o n & F o o d S e r v i c e s , D e v o t e e s , S u p p l y o f
F o o d a t S u b s i d i z e d R a t e s t o [ H e a d i n g N o . 9 9 6 3 - A c c o m
-m o d a t i o n F o o d a n d B e v e r a g e S e r v i c e s ]
1614
q
A c c o m m o d a t i o n a n d F o o d S e r v i c e s - I c e C r e a m , S u p p l y o f
[ H e a d i n g N o . 9 9 6 3 - A c c o m m o d a t i o n , F o o d a n d B e v e r a g e
S e r v i c e s ]
1615
q
A c c o m m o d a t i o n a n d F o o d S e r v i c e s - L o d g i n g F a c i l i t y
S e r v i c e s ]
1616-1617

C A S E N O S .

C O N T E N T S
I-30
q
A c c o m m o d a t i o n a n d F o o d S e r v i c e s , O n - L i n e P u j a S e r v i c e s
S e r v i c e s ]
1618
q
A c c o m m o d a t i o n a n d F o o d S e r v i c e s , R e s i d e n t i a l U n i t s ,
R e n t i n g / L e a s i n g O u t o f [ H e a d i n g N o . 9 9 6 3 - A c c o m m o
-d a t i o n , F o o d a n d B e v e r a g e S e r v i c e s ]
1619-1620
q
A c c o m m o d a t i o n a n d F o o d S e r v i c e s , R e s t a u r a n t S e r v i c e s
S e r v i c e s ]
1621-1624
q
A d m i n i s t r a t i v e S e r v i c e s t o E x e c u t e a P r o g r a m m e , N a m e d
‘ L i v e l i h o o d f o r A r t i s t s a n d L o c a l A r t H u b ’ [ C h a p t e r 9 9 -
E x e m p t S e r v i c e s ]
1625
q
A g r i c u l t u r a l P r o d u c e , S t o r a g e , C l e a n i n g a n d W a r e h o u s i n g
o f [ H e a d i n g N o . 9 9 8 6 - S u p p o r t S e r v i c e s t o A g r i c u l t u r e ,
H u n t i n g , F o r e s t r y , F i s h i n g , M i n i n g a n d U t i l i t i e s ]
1626-1643
q
A m u s e m e n t P a r k s [ H e a d i n g N o . 9 9 9 6 - R e c r e a t i o n a l , C u l
-t u r a l a n d S p o r t i n g S e r v i c e ] 1644
q
A r c h i t e c t u r e S e r v i c e s [ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n
S e r v i c e s ] 1645
q
B a c k O f fi c e S u p p o r t S e r v i c e s [ H e a d i n g N o . 9 9 8 5 - S u p p o r t
S e r v i c e s ] 1646
q
B e e r B r e w i n g / M a n u f a c t u r i n g S e r v i c e s [ H e a d i n g N o . 9 9 9 7
- O t h e r S e r v i c e s ] 1647-1648
q
B o a r d i n g H o u s e , H o u s e K e e p i n g S e r v i c e s b y [ H e a d i n g
N o . 9 9 8 7 - M a i n t e n a n c e , R e p a i r a n d I n s t a l l a t i o n ( E x c e p t
C o n s t r u c t i o n ) S e r v i c e s ]
1649
q
B o r e W e l l s , D r i l l i n g o f [ C h a p t e r 9 9 - E x e m p t S e r v i c e s ]
1650
q
B u s e s - B u i l d i n g a n d M o u n t i n g o f B o d y o n C h a s s i s [ H e a d
-i n g N o . 9 9 8 8 - M a n u f a c t u r i n g S e r v i c e s o n P h y s i c a l I n p u t s
( G o o d s ) O w n e d b y O t h e r s ]
1651-1655
q
B u s e s , H i r i n g o f [ H e a d i n g N o . 9 9 6 6 - R e n t a l S e r v i c e s o f
T r a n s p o r t V e h i c l e w i t h O p e r a t o r s ] 1656
q
B u s T r a n s p o r t S e r v i c e [ H e a d i n g N o . 9 9 6 4 - P a s s e n g e r
T r a n s p o r t S e r v i c e s ] 1657
q
B u s i n e s s a s G o i n g C o n c e r n , T r a n s f e r o f [ C h a p t e r 9 9 -
E x e m p t S e r v i c e s ] 1658
q
C h a r i t a b l e S e r v i c e s [ C h a p t e r 9 9 - E x e m p t S e r v i c e s ]
1659-1662
q
C h i l d ’ s M e m o r y E n h a n c i n g P r o g r a m m e [ H e a d i n g N o . 9 9 9 6
- R e c r e a t i o n a l , C u l t u r a l a n d S p o r t i n g S e r v i c e s ] 1663

C A S E N O S .
I-31
C O N T E N T S
q
C l u b [ H e a d i n g N o . 9 9 9 5 - M e m b e r s h i p O r g a n i s a t i o n ,
S e r v i c e s o f ] 1664-1665
q
C o a l B e n e fi c a t i o n S e r v i c e s [ H e a d i n g N o . 9 9 9 7 - O t h e r
S e r v i c e s ] 1666
q
C o l l e c t i o n , S e g r e g a t i o n , S t o r i n g , T r a n s p o r t a n d D i s p o s a l
o f M u n i c i p a l S o l i d W a s t e f r o m M u n i c i p a l A r e a [ C h a p t e r
9 9 - E x e m p t S e r v i c e ]
1667
q
C o l o u r P r i n t i n g o f I m a g e s f r o m D i g i t a l M e d i a [ H e a d i n g
N o . 9 9 8 3 8 6 ( P h o t o g r a p h i c a n d V i d e o g r a p h i c P r o c e s s i n g
S e r v i c e s ) ]
1668
q
C o l o n y M a i n t e n a n c e W o r k [ C h a p t e r 9 9 - E x e m p t S e r v i c e s ]
1669
q
C o n s e r v a n c y o r S o l i d W a s t e M a n a g e m e n t S e r v i c e [ C h a p t e r
9 9 - E x e m p t S e r v i c e s ] 1670
q
C o n s t r u c t i o n S e r v i c e s [ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n
S e r v i c e s / W o r k C o n t r a c t ] 1671-1674
q
C o n s t r u c t i o n S e r v i c e s - B u i l d i n g , C o n s t r u c t i o n o f [ H e a d i n g
N o . 9 9 5 4 - C o n s t r u c t i o n S e r v i c e s / W o r k s C o n t r a c t ] 1675-1676
q
C o n s t r u c t i o n S e r v i c e s , C a b l e P a c k a g e , S u p p l y , L a y i n g a n d
T e r m i n a t i n g o f [ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n S e r v i c e s ] 1677
q
C o n s t r u c t i o n S e r v i c e s - C C T V B a s e d S u r v e i l l a n c e S y s t e m
[ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n S e r v i c e s ] 1678
q
C o n s t r u c t i o n S e r v i c e s - D a m R a i s i n g o f [ H e a d i n g N o . 9 9 5 4
- C o n s t r u c t i o n S e r v i c e s / W o r k s C o n t r a c t ] 1679
q
C o n s t r u c t i o n S e r v i c e s - E a r t h i n g S y s t e m , I n s t a l l a t i o n o f
q
C o n s t r u c t i o n S e r v i c e s - E a r t h w o r k i n R e l a t i o n t o C o n
-s t r u c t i o n [ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n S e r v i c e s /
W o r k s C o n t r a c t s ]
1681
q
C o n s t r u c t i o n S e r v i c e s - E l e c t r i c a l I n s t a l l a t i o n S e r v i c e
[ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n S e r v i c e / W o r k s C o n t r a c t ] 1682
q
C o n s t r u c t i o n S e r v i c e s - E P C C o n t r a c t S u p p l y o f [ H e a d i n g
N o . 9 9 5 4 - C o n s t r u c t i o n S e r v i c e s ] 1683
q
C o n s t r u c t i o n S e r v i c e s - F i l l i n g F o u n d a t i o n o r P l i n t h b y
S i l v e r S a n d [ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n S e r v i c e s ] 1684
q
C o n s t r u c t i o n S e r v i c e s - I n d o - N e p a l B o r d e r R o a d , C o n
-s t r u c t i o n o f [ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n S e r v i c e s ] 1685
q
C o n s t r u c t i o n S e r v i c e s - M e c h a n i c a l , E l e c t r i c a l a n d P l u m b
-i n g W o r k s [ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n S e r v i c e s ] 1686

C A S E N O S .

C O N T E N T S
I-32
q
C o n s t r u c t i o n S e r v i c e s - P r e f e r e n t i a l L o c a t i o n S e r v i c e
q
C o n s t r u c t i o n S e r v i c e s - R a i l w a y s , C o n s t r u c t i o n S e r v i c e s
R e l a t i n g t o [ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n S e r v i c e s ] 1688-1690
q
C o n s t r u c t i o n S e r v i c e s , R a i l w a y C o n s t r u c t i o n o f S i d i n g
q
C o n s t r u c t i o n S e r v i c e s - R a i l w a y , T r a c k , M a i n t e n a n c e o f
q
C o n s t r u c t i o n S e r v i c e s - R e v e r s e O s m o s i s P l a n t , S u p p l y ,
D e s i g n , I n s t a l l a t i o n , C o m m i s s i o n i n g a n d T e s t i n g o f [ H e a d
-i n g N o . 9 9 5 4 - C o n s t r u c t i o n S e r v i c e s ]
1693
q
C o n s t r u c t i o n S e r v i c e s - R i v e r R e j u v e n a t i o n S e r v i c e s
q
C o n s t r u c t i o n S e r v i c e s - R o a d s , C o n s t r u c t i o n b y G o v e r n
-m e n t C o m p a n y [ C h a p t e r 9 9 - E x e m p t S e r v i c e s ] 1695
q
C o n s t r u c t i o n S e r v i c e s - R o a d s , B r i d g e s a n d I r r i g a t i o n ,
S e r v i c e s R e l a t e d t o D e v e l o p m e n t o f [ C h a p t e r 9 9 - E x e m p t
S e r v i c e s ]
1696
q
C o n s t r u c t i o n S e r v i c e s - R o a d s f o r N H A I , C o n s t r u c t i o n o r
W i d e n i n g o f [ H e a d i n g N o . 9 9 5 4 C o n s t r u c t i o n S e r v i c e s ] 1697
q
C o n s t r u c t i o n S e r v i c e s - S e w e r a g e S y s t e m [ H e a d i n g N o .
9 9 5 4 - C o n s t r u c t i o n S e r v i c e s ] 1698
q
C o n s t r u c t i o n S e r v i c e s - S e w e r a g e T r e a t m e n t P l a n t , C o n
-s t r u c t i o n , E r e c t i o n a n d C o m m i s s i o n i n g o f [ H e a d i n g N o .
9 9 5 4 - C o n s t r u c t i o n S e r v i c e s ]
1699
q
C o n s t r u c t i o n S e r v i c e s - S o l a r P o w e r I n f r a s t r u c t u r e D e
-v e l o p m e n t [ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n S e r v i c e s ] 1700-1710
q
C o n s t r u c t i o n S e r v i c e s - S u p p l y , D e s i g n , E r e c t i o n e t c . , o f
T r a n s f o r m e r s [ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n S e r v i c e s ] 1711
q
C o n s t r u c t i o n S e r v i c e s - T w i n P i p e A i r B r a k e S y s t e m s ,
S u p p l y o f [ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n S e r v i c e s ] 1712
q
C o n s t r u c t i o n S e r v i c e s - W a t e r T r e a t m e n t S e r v i c e s [ H e a d i n g
N o . 9 9 5 4 - C o n s t r u c t i o n S e r v i c e s ] 1713
q
C r e w R e c r u i t m e n t S e r v i c e s [ H e a d i n g N o . 9 9 8 5 - S u p p o r t
S e r v i c e s ] 1714
q Del Credere
A g e n t [ H e a d i n g N o . 9 9 7 1 - F i n a n c i a l a n d R e
-l a t e d S e r v i c e s ] 1715

C A S E N O S .
I-33
C O N T E N T S
q
E d u c a t i o n a l S e r v i c e s - C o m m e r c i a l T r a i n i n g a n d C o a c h i n g
[ H e a d i n g N o . 9 9 9 2 - E d u c a t i o n S e r v i c e s ] 1716
q
E d u c a t i o n a l S e r v i c e s - E d u c a t i o n a l I n s t i t u t i o n [ H e a d i n g
N o . 9 9 9 2 - E d u c a t i o n S e r v i c e s ] 1717-1721
q
E d u c a t i o n a l S e r v i c e s - E d u c a t i o n a l I n s t i t u t i o n s , T r a n s p o r
-t a t i o n S e r v i c e s P r o v i d e d t o [ H e a d i n g N o . 9 9 9 2 - E d u c a t i o n
S e r v i c e s ]
1722
q
E d u c a t i o n a l S e r v i c e s - E d u c a t i o n a l P r o g r a m m e s R e l a t i n g
t o H o m e l e s s C h i l d r e n a n d a S e r v i c e o f F a c i l i t a t i n g A d o p t i o n ,
A d v a n c e m e n t o f [ C h a p t e r 9 9 - E x e m p t S e r v i c e s ]
1723
q
E d u c a t i o n a l S e r v i c e s - E x a m S u p p o r t S e r v i c e s [ H e a d i n g
N o . 9 9 9 2 - E d u c a t i o n S e r v i c e s ] 1724-1725
q
E d u c a t i o n a l S e r v i c e s - I n f o r m a t i o n a n d C o m m u n i c a t i o n
T e c h n o l o g y ( I C T ) P r o j e c t , S u p p l y o f G o o d s a n d S e r v i c e s
u n d e r [ H e a d i n g N o . 9 9 9 2 - E d u c a t i o n S e r v i c e s ]
1726-1728
q
E d u c a t i o n a l S e r v i c e s - M a n p o w e r S e r v i c e s t o H o s p i
-t a l - C u m - G e n e r a l M e d i c a l C o l l e g e a n d S t a t e U n i v e r s i t y
[ H e a d i n g N o . 9 9 9 2 - E d u c a t i o n S e r v i c e s ]
1729
q
E d u c a t i o n a l S e r v i c e s - N a t i o n a l S k i l l D e v e l o p m e n t P r o
-g r a m m e , S e r v i c e s u n d e r [ H e a d i n g N o . 9 9 9 2 - E d u c a t i o n
S e r v i c e s ]
1730
q
E d u c a t i o n a l S e r v i c e s - E d u c a t i o n S e r v i c e s , S t u d e n t s /
A c a d e m i a , T r a i n i n g t o w h o a r e n o t d i r e c t l y i n v o l v e d i n
R e a r i n g o f F i s h , A q u a c u l t u r e , e t c . [ H e a d i n g N o . 9 9 9 2 -
E d u c a t i o n S e r v i c e s ]
1731
q
E l e c t r i c i t y T r a n s m i s s i o n L i n e , T e s t i n g a n d C o m m i s s i o n i n g
o f [ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n S e r v i c e s ] 1732-1735
q
E l e c t r i c i t y , S u p p l y a n d D i s t r i b u t i o n o f [ C h a p t e r 9 9 -
q
E l e c t r i c i t y , T r a n s m i s s i o n o r D i s t r i b u t i o n o f [ H e a d i n g
N o . 9 9 6 9 - E l e c t r i c i t y , G a s , W a t e r a n d O t h e r D i s t r i b u t i o n
S e r v i c e s ]
1737-1739
q
F i s h e r i e s [ C h a p t e r 9 9 - E x e m p t S e r v i c e s ]
1740
q
F i s h , C r a b , P r a w n E t c . , S u p p o r t S e r v i c e s f o r R e a r i n g
o f [ H e a d i n g N o . 9 9 8 6 - S u p p o r t S e r v i c e s t o A g r i c u l t u r e ,
H u n t i n g , F o r e s t r y , F i s h i n g , M i n i n g a n d U t i l i t i e s ]
1741
q
F l u o r i d e C o n t r o l P r o j e c t , O p e r a t i o n a n d M a i n t e n a n c e o f
[ C h a p t e r 9 9 - E x e m p t S e r v i c e s ] 1742

C A S E N O S .

C O N T E N T S
I-34
q
F o r e s t r y S e r v i c e s / P r o t e c t i o n o f E n v i r o n m e n t [ C h a p t e r
9 9 - E x e m p t S e r v i c e s ] 1743
q
G a r b a g e R e m o v a l S e r v i c e s [ C h a p t e r 9 9 - E x e m p t S e r -
v i c e s ] 1744
q
G o o d s T r a n s p o r t S e r v i c e s - C a r r y i n g V e h i c l e s f r o m
M a n u f a c t u r e r ’ s F a c t o r y t o D e a l e r s [ H e a d i n g N o . 9 9 6 5 -
G o o d s T r a n s p o r t S e r v i c e s ]
1745
q
G o o d s T r a n s p o r t S e r v i c e s - C o a l T r a n s p o r t a t i o n S e r v i c e s
[ H e a d i n g N o . 9 9 6 5 - G o o d s T r a n s p o r t S e r v i c e s ] 1746
q
G o o d s T r a n s p o r t S e r v i c e - G o o d s T r a n s p o r t A g e n c y S e r
-v i c e s [ H e a d i n g N o . 9 9 6 5 - G o o d s T r a n s p o r t S e r v i c e s ] 1747-1748
q
G o o d s , T r a n s p o r t S e r v i c e - S a n d , E x c a v a t i o n a n d T r a n s
-p o r t a t i o n o f [ H e a d i n g N o . 9 9 6 5 - G o o d s T r a n s p o r t S e r v i c e s ] 1749
q
H e a l t h C a r e S e r v i c e s [ H e a d i n g N o . 9 9 9 3 - H u m a n H e a l t h
a n d S o c i a l C a r e S e r v i c e s ] 1750-1762
q
H o m e O w n e r s W e l f a r e A s s o c i a t i o n s [ H e a d i n g N o . 9 9 9 5 -
M e m b e r s h i p O r g a n i s a t i o n , S e r v i c e s o f ] 1763-1768
q
H o r s e R a c e s , P r o v i d i n g H o r s e s f o r P a r t i c i p a t i o n i n [ H e a d i n g
N o . 9 9 9 7 - O t h e r S e r v i c e s ] 1769
q
H o u s i n g C o n s t r u c t i o n S e r v i c e s [ H e a d i n g N o . 9 9 5 4 - C o n
-s t r u c t i o n S e r v i c e s ] 1770-1775
q
H y d r o E l e c t r i c P r o j e c t [ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n
S e r v i c e s ] 1776
q
I n f o r m a t i o n T e c h n o l o g y M a n a g e d ; S e r v i c e s [ H e a d i n g N o .
9 9 8 3 - O t h e r P r o f e s s i o n a l T e c h n i c a l a n d B u s i n e s s S e r v i c e s ] 1777-1778
q
L a u n d r y S e r v i c e [ H e a d i n g N o . 9 9 9 7 - O t h e r S e r v i c e s ]
1779
q
L e a s e S e r v i c e s [ H e a d i n g N o . 9 9 7 2 - R e a l E s t a t e S e r v i c e s ]
1780-1786
q
L e a s e , A n c i l l a r y S e r v i c e s R e l a t i n g t o [ H e a d i n g N o . 9 9 9 7
- O t h e r S e r v i c e s ] 1787
q
L e a s e , E - C a m p u s S o l u t i o n s , S u p p l y o n [ H e a d i n g N o . 9 9 7 3
- L e a s i n g o r R e n t a l S e r v i c e s , W i t h o u t O p e r a t o r ] 1788-1789
q
L e a s e o f V a c a n t P l o t s o f S t a t e G o v e r n m e n t f o r U s e a s
M u n i c i p a l W a r d O f fi c e [ C h a p t e r 9 9 - E x e m p t S e r v i c e s ] 1790
q
M u n i c i p a l C o m m i s s i o n e r ’ s R e s i d e n c e [ H e a d i n g N o . 9 9 7 2
- R e a l E s t a t e S e r v i c e s ]
1791

C A S E N O S .
I-35
C O N T E N T S
q
S l a u g h t e r H o u s e [ C h a p t e r 9 9 - E x e m p t S e r v i c e s ] 1792
q
L i q u i d a t e d D a m a g e s [ H e a d i n g N o . 9 9 9 7 - O t h e r S e r v i c e s ]
1793-1794
q
L e a s e - M e d i c a l I n s t r u m e n t s , T r a n s f e r o f R i g h t t o U s e
[ H e a d i n g N o . 9 9 7 3 - L e a s i n g o r R e n t a l S e r v i c e s W i t h o u t
O p e r a t o r ]
1795
q
L o a n s S e r v i c e , I n t e r e s t S u b v e n t i o n F e e [ H e a d i n g N o . 9 9 9 7
- O t h e r S e r v i c e s ] 1796
q
L o a n S e r v i c e [ H e a d i n g N o . 9 9 7 1 - F i n a n c i a l a n d R e l a t e d
S e r v i c e s ] 1797
q
M a n a g e m e n t S u p p o r t S e r v i c e s [ H e a d i n g N o . 9 9 8 5 - S u p
-p o r t S e r v i c e s ] 1798
q
M a n a g e m e n t C o n s u l t a n c y [ H e a d i n g N o . 9 9 8 3 - O t h e r
P r o f e s s i o n a l , T e c h n i c a l a n d B u s i n e s s S e r v i c e s ] 1799
q
M a n p o w e r S e r v i c e s , P r o v i s i o n o f [ C h a p t e r 9 9 - E x e m p t
S e r v i c e s ] 1800
q
M a n u f a c t u r i n g S e r v i c e s [ H e a d i n g N o . 9 9 8 8 - M a n u f a c t u r
-i n g S e r v i c e s o n P h y s i c a l I n p u t s ( G o o d s ) O w n e d b y O t h e r s ] 1801
q
M a n u f a c t u r i n g S e r v i c e s - C a f f e i n e R e m o v a l f r o m T e a
P o w d e r [ H e a d i n g N o . 9 9 8 8 - M a n u f a c t u r i n g S e r v i c e s o n
P h y s i c a l I n p u t s ( G o o d s ) O w n e d b y O t h e r s ]
1802
q
M a n u f a c t u r i n g S e r v i c e s - C a t t l e F e e d / P o u l t r y F e e d , M a n u -
f a c t u r i n g o f [ H e a d i n g N o . 9 9 8 8 - M a n u f a c t u r i n g S e r v i c e s
o n P h y s i c a l I n p u t s ( G o o d s ) O w n e d b y O t h e r s ]
1803
q
M a n u f a c t u r i n g S e r v i c e s - C o n v e r t e r s , A s s e m b l y , I n t e g r a
-t i o n a n d T e s t i n g o f [ H e a d i n g N o . 9 9 8 8 ( M a n u f a c t u r i n g
S e r v i c e s o n P h y s i c a l I n p u t s ( G o o d s ) O w n e d b y O t h e r s ) ]
1804
q
M a n u f a c t u r i n g S e r v i c e s - D i a r y , C a t a l o g u e s a n d B o o k s
S u p p l i e d b y C u s t o m e r s , B i n d i n g o f [ H e a d i n g N o . 9 9 8 8 -
M a n u f a c t u r i n g S e r v i c e s o n P h y s i c a l I n p u t s ( G o o d s ) O w n e d
b y O t h e r s ]
1805
q
M a n u f a c t u r i n g S e r v i c e s - N a t u r a l G a s P r o c e s s i n g o f
[ H e a d i n g N o . 9 9 8 8 - M a n u f a c t u r i n g S e r v i c e s o n P h y s i c a l
I n p u t s ( G o o d s ) O w n e d b y O t h e r s ]
1806
q
M a n u f a c t u r i n g S e r v i c e s - R u b b e r C o m p o u n d o n M a t e r i a l s
S u p p l i e d b y P r i n c i p a l , M i x i n g o f [ H e a d i n g N o . 9 9 8 8 - M a n u -
f a c t u r i n g S e r v i c e s o n P h y s i c a l I n p u t s ( G o o d s ) O w n e d b y
O t h e r s ]
1807

C A S E N O S .

C O N T E N T S
I-36
q
M a n u f a c t u r i n g S e r v i c e s - T e a B a g , M a n u f a c t u r e o f [ H e a d
-i n g N o . 9 9 8 8 - M a n u f a c t u r i n g S e r v i c e s o n P h y s i c a l I n p u t s
( G o o d s ) O w n e d b y O t h e r s ]
1808-1809
q
M a r i n e C o n s u l t a n c y S e r v i c e s [ H e a d i n g N o . 9 9 9 7 - O t h e r
S e r v i c e s ] 1810
q
M a r k e t R e s e a r c h S e r v i c e s [ H e a d i n g N o . 9 9 8 3 - O t h e r
P r o f e s s i o n a l , T e c h n i c a l a n d B u s i n e s s S e r v i c e s ] 1811
q
M e t r o R a i l [ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n S e r v i c e s ]
1812
q
M e t r o R a i l P r o j e c t D e v e l o p m e n t [ C h a p t e r 9 9 - E x e m p t
S e r v i c e s ] 1813
q
M e t r o W a t e r S u p p l y a n d S e w e r a g e B o a r d , M a n a g e m e n t
C o n s u l t a n c y S e r v i c e s t o [ C h a p t e r 9 9 - E x e m p t S e r v i c e s ] 1814
q
M i n i n g S e r v i c e s [ H e a d i n g N o . 9 9 7 3 - L e a s i n g o r R e n t a l
S e r v i c e s , W i t h o u t O p e r a t o r ] 1815-1824
q
M o t i o n P i c t u r e P r o d u c t i o n S e r v i c e [ H e a d i n g N o . 9 9 9 6 -
R e c r e a t i o n a l , C u l t u r a l a n d S p o r t i n g S e r v i c e s ] 1825
q
N a t i o n a l C e n t r e f o r B i o l o g i c a l S c i e n c e s , C o n s t r u c t i o n
S e r v i c e P r o v i d e d t o [ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n
S e r v i c e s ]
1826
q
N u c l e a r F u e l C o m p l e x [ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n
S e r v i c e s ] 1827
q
O n l i n e A c c e s s t o C o n t e n t t o U s e r s , P r o v i d i n g o f [ H e a d i n g
N o . 9 9 8 4 3 1 - O n l i n e T e x t B a s e d I n f o r m a t i o n S u c h a s O n
-l i n e B o o k s , N e w s p a p e r s , P e r i o d i c a l s , D i r e c t o r i e s a n d L i k e ]
1828
q
O n l i n e A c c e s s t o J o u r n a l s [ H e a d i n g N o . 9 9 8 4 - T e l e -
c o m m u n i c a t i o n s , B r o a d c a s t i n g a n d I n f o r m a t i o n S u p p l y
S e r v i c e s ]
1829
q
O n l i n e F a n t a s y S p o r t s G a m i n g [ H e a d i n g N o . 9 9 8 4 3 9 - O t h e r
o n l i n e C o n t e n t ] 1829A
q
O p e r a t i n g C i t i z e n F a c i l i t a t i o n C e n t r e s [ C h a p t e r 9 9 -
q
O n S h o r e S u p p l y C o n t r a c t a n d o n S h o r e S e r v i c e s C o n t r a c t
q
P a r k M a i n t e n a n c e S e r v i c e s [ C h a p t e r 9 9 - E x e m p t S e r v i c e s ]
1832
q
P a s s e n g e r T r a n s p o r t S e r v i c e s - E m p l o y e e s o f C l i e n t s ,
T r a n s p o r t a t i o n S e r v i c e s t o [ H e a d i n g N o . 9 9 6 4 - P a s s e n g e r
T r a n s p o r t S e r v i c e s ]
1833

C A S E N O S .
I-37
C O N T E N T S
q
P a s s e n g e r T r a n s p o r t S e r v i c e s - S t u d e n t s a n d S t a f f b y
N o n - A i r - c o n d i t i o n e d B u s e s , T r a n s p o r t a t i o n o f [ H e a d i n g
N o . 9 9 6 4 - P a s s e n g e r T r a n s p o r t S e r v i c e s ]
1834
q
P i l g r i m s , A c c o m m o d a t i o n S e r v i c e s t o [ H e a d i n g N o . 9 9 6 3
- A c c o m m o d a t i o n , F o o d a n d B e v e r a g e S e r v i c e s ] 1835
q
P h o t o g r a p h f r o m M e d i a , P r i n t i n g o f [ H e a d i n g N o . 9 9 8 9 -
O t h e r M a n u f a c t u r i n g S e r v i c e s ; P u b l i s h i n g , P r i n t i n g a n d
R e p r o d u c t i o n S e r v i c e s ; M a t e r i a l s R e c o v e r y S e r v i c e s ]
1836
q
P o l l u t i o n T e s t i n g S e r v i c e s [ H e a d i n g N o . 9 9 9 7 - O t h e r
S e r v i c e s ] 1837
q
P o s t - S a l e s T e c h n i c a l S u p p o r t S e r v i c e s [ H e a d i n g N o . 9 9 8 3
- O t h e r P r o f e s s i o n a l , T e c h n i c a l a n d B u s i n e s s S e r v i c e s ] 1838
q
P o w e r S u p p l y I n f r a s t r u c t u r e D e v e l o p m e n t [ H e a d i n g N o .
9 9 5 4 - C o n s t r u c t i o n S e r v i c e s ] 1839-1845
q
P r i n t i n g , A a d h a a r C a r d s [ H e a d i n g N o . 9 9 8 9 - O t h e r M a n u
-f a c t u r i n g S e r v i c e s ; P u b l i s h i n g , P r i n t i n g a n d R e p r o d u c t i o n
S e r v i c e s ; M a t e r i a l s R e c o v e r y S e r v i c e s ]
1846
q
P r i n t i n g , A c c e s s C a r d [ H e a d i n g N o . 9 9 8 9 - O t h e r M a n u
1847
q
P r i n t i n g , B i b l e [ H e a d i n g N o . 9 9 8 9 - O t h e r M a n u f a c t u r i n g
S e r v i c e s ; P u b l i s h i n g , P r i n t i n g a n d R e p r o d u c t i o n S e r v i c e s ;
M a t e r i a l s R e c o v e r y S e r v i c e s ]
1848
q
P r i n t i n g , B r o c h u r e s , B o o k s a n d P a m p h l e t s [ H e a d i n g N o .
9 9 8 8 - M a n u f a c t u r i n g S e r v i c e s o n P h y s i c a l I n p u t s ( G o o d s )
O w n e d b y O t h e r s ]
1849-1850
q
P r i n t i n g , C a l e n d a r s [ H e a d i n g N o . 9 9 8 8 - M a n u f a c t u r i n g
S e r v i c e s o n P h y s i c a l I n p u t s ( G o o d s ) O w n e d b y O t h e r s ] 1851
q
P r i n t i n g , C h e q u e B o o k [ H e a d i n g N o . 9 9 8 8 - M a n u f a c t u r i n g
S e r v i c e s o n P h y s i c a l I n p u t s ( G o o d s ) O w n e d b y O t h e r s ] 1852
q
P r i n t i n g , M a g a z i n e s o f G o v e r n m e n t D e p a r t m e n t s [ H e a d
-i n g N o . 9 9 8 9 - O t h e r M a n u f a c t u r i n g S e r v i c e s ; P u b l i s h i n g ,
P r i n t i n g a n d R e p r o d u c t i o n S e r v i c e s ; M a t e r i a l s R e c o v e r y
S e r v i c e s ]
1853
q
P r i n t i n g , N e w s p a p e r s [ H e a d i n g N o . 9 9 8 9 - O t h e r M a n u
1854

C A S E N O S .

C O N T E N T S
I-38
q
P r i n t i n g , P a m p h l e t s / L e a fl e t s [ H e a d i n g N o . 9 9 8 9 - O t h e r
M a n u f a c t u r i n g S e r v i c e s ; P u b l i s h i n g , P r i n t i n g a n d R e p r o
-d u c t i o n S e r v i c e s ; M a t e r i a l s R e c o v e r y S e r v i c e s ]
1855
q
P r i n t i n g , Q u e s t i o n P a p e r [ H e a d i n g N o . 9 9 8 9 - O t h e r M a n u
1856-1857
q
P r i n t i n g , T e x t - B o o k s a n d W o r k B o o k s [ H e a d i n g N o . 9 9 8 9
- O t h e r M a n u f a c t u r i n g S e r v i c e s , P u b l i s h i n g , P r i n t i n g a n d
R e p r o d u c t i o n S e r v i c e s ; M a t e r i a l s R e c o v e r y S e r v i c e s ]
1858
q
P r o j e c t D e v e l o p m e n t a n d M a n a g e m e n t S e r v i c e s t o S t a t e /
U r b a n L o c a l B o d i e s [ C h a p t e r 9 9 - E x e m p t S e r v i c e s ] 1859-1861
q
P u r e S e r v i c e s P r o v i d e d t o S t a t e G o v e r n m e n t [ H e a d i n g
N o . 9 9 8 3 3 9 - P r o j e c t M a n a g e m e n t S e r v i c e s f o r C o n s t r u c
-t i o n P r o j e c t s ]
1862
q
Q u e s t i o n P a p e r , P r i n t i n g o f [ H e a d i n g N o . 9 9 9 2 - E d u c a t i o n
S e r v i c e s ] 1863-1865
q
R a i l w a y s , C l e a n i n g S e r v i c e s t o [ C h a p t e r 9 9 - E x e m p t
S e r v i c e s ] 1866
q
R a i l w a y s , D i e s e l - H y d r a u l i c S h u n t i n g L o c o m o t i v e o n L e a s e
[ H e a d i n g N o . 9 9 6 7 - S u p p o r t i n g S e r v i c e s i n T r a n s p o r t ] 1867
q
R e n t - a - C a b S e r v i c e s [ H e a d i n g N o . 9 9 6 4 - P a s s e n g e r T r a n s
-p o r t S e r v i c e s ] 1868-1870
q
R e n t a l S e r v i c e s - C a b s o n R e n t a l B a s i s , S u p p l y o f [ H e a d
-i n g N o . 9 9 6 6 - R e n t a l S e r v i c e s o f T r a n s p o r t V e h i c l e s w i t h
O p e r a t o r s ]
1871
q
R e n t a l S e r v i c e s - C e n t r a l W a r e h o u s i n g C o r p o r a t i o n , S e r
-v i c e s o f [ H e a d i n g N o . 9 9 7 2 1 2 - R e n t a l o r L e a s i n g S e r v i c e s
I n v o l v i n g O w n o r L e a s e d N o n - R e s i d e n t i a l P r o p e r t y ]
1872
q
R e n t i n g o f I m m o v a b l e P r o p e r t y S e r v i c e b y S t a t u t o r y
B o a r d [ C h a p t e r 9 9 - E x e m p t S e r v i c e ] 1873
q
R e p a i r i n g S e r v i c e s - C o m m e r c i a l a n d I n d u s t r i a l M a c h i n e r y ,
M a i n t e n a n c e a n d R e p a i r o f [ H e a d i n g N o . 9 9 8 7 - M a i n
-t e n a n c e , R e p a i r a n d I n s t a l l a t i o n ( E x c e p t C o n s t r u c t i o n )
S e r v i c e s ]
1874
q
R e p a i r i n g S e r v i c e s , R e p a i r i n g o f T r a n s f o r m e r s [ H e a d i n g
N o . 9 9 8 7 - M a i n t e n a n c e , R e p a i r a n d I n s t a l l a t i o n ( E x c e p t
C o n s t r u c t i o n ) S e r v i c e s ]
1875

C A S E N O S .
I-39
C O N T E N T S
q
R e s e a r c h a n d D e v e l o p m e n t A c t i v i t i e s [ H e a d i n g N o . 9 9 8 1
- R e s e a r c h a n d D e v e l o p m e n t S e r v i c e s ] 1876
q
R e - S e c t i o n i n g ; R e s u s c i t a t i o n o f R i v e r [ C h a p t e r 9 9 -
E x e m p t S e r v i c e s ] 1877-1879
q
R e v e r s e O s m o s i s P l a n t [ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n
S e r v i c e s ] 1880
q
S e c u r i t y D e p o s i t s F o r f e i t u r e , d u e t o n o n - f u l fi l m e n t o f
C o n t r a c t c o n d i t i o n s [ H e a d i n g N o . 9 9 9 7 - O t h e r S e r v i c e s ] 1881
q
S e c u r i t y S e r v i c e s [ C h a p t e r 9 9 - E x e m p t S e r v i c e s ]
1882-1883
q
S e c u r i t y S e r v i c e [ H e a d i n g N o . 9 9 8 5 - S u p p o r t S e r v i c e s ]
1884
q
S o l i d W a s t e M a n a g e m e n t S e r v i c e s [ C h a p t e r 9 9 - E x e m p t
S e r v i c e s ] 1885
q
S t o c k B r o k i n g S e r v i c e [ H e a d i n g N o . 9 9 7 1 - F i n a n c i a l a n d
R e l a t e d S e r v i c e s ] 1886-1887
q
S t r e e t L i g h t i n g S e r v i c e s [ C h a p t e r 9 9 - E x e m p t S e r v i c e s ]
1888
q
S w e e p i n g / S a n i t a t i o n S e r v i c e s [ H e a d i n g N o . 9 9 8 5 - S u p
-p o r t S e r v i c e s ] 1889-1890
q
T o u r O p e r a t o r [ H e a d i n g N o . 9 9 8 5 - S u p p o r t S e r v i c e s ]
1891
q
T o l l C o l l e c t i o n S e r v i c e s [ H e a d i n g N o . 9 9 6 7 - S u p p o r t i n g
S e r v i c e s i n T r a n s p o r t ] 1892
q
T r a i n i n g S e r v i c e [ H e a d i n g N o . 9 9 8 5 - S u p p o r t S e r v i c e s ]
1893-1894
q
T r a n s p o r t a t i o n S e r v i c e s [ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n
S e r v i c e s ] 1895-1896
q
V e h i c l e s , H i r i n g o f [ H e a d i n g N o . 9 9 6 4 - P a s s e n g e r T r a n s
-p o r t S e r v i c e ] 1897
q
V i d e o C o n f e r e n c e S o f t w a r e a n d S o l u t i o n [ H e a d i n g N o .
9 9 8 3 - O t h e r P r o f e s s i o n a l , T e c h n i c a l a n d B u s i n e s s S e r v i c e s ] 1898
q
V o c a t i o n a l T r a i n i n g C o u r s e s [ H e a d i n g N o . 9 9 9 2 - E d u c a
-t i o n S e r v i c e s ] 1899
q
W a s t e D i s p o s a l , S h i f t i n g o f W a s t e f r o m o n e p l a c e t o
a n o t h e r p l a c e [ C h a p t e r 9 9 - E x e m p t S e r v i c e s ] 1900
q
W a t e r S u p p l y S c h e m e s a n d S e w e r a g e S c h e m e s , S e r v i c e s
f o r I m p l e m e n t i n g [ C h a p t e r 9 9 - E x e m p t S e r v i c e s ] 1901
q
W a t e r w a y s S e r v i c e s [ H e a d i n g N o . 9 9 5 4 - C o n s t r u c t i o n
S e r v i c e s ] 1902
q
R e s i d e n t i a l H o u s e s , C o n s t r u c t i o n o f
1903

P A G E N O .

C O N T E N T S
I-40
SUBJECT INDEX 1637
STATE-WISE SUBJECT INDEX 1659
CLASSIFICATION OF GOODS INDEX 1693
CLASSIFICATION OF SERVICES INDEX 1705
GOODS TARIFF INDEX 1715
SERVICES TARIFF INDEX 1733

318
SECTIONS 16 TO 18
Input tax credit
u ELIGIBILITY AND CONDITIONS FOR TAKING CREDIT [SECTION 16]
C O N D I T I O N S P R E C E D E N T
-
Input tax credit on goods is available only when recipient has re-
ceived goods 313
-
No input tax credit can be claimed of tax paid on input invoices of
goods or services procured or availed by a registered person before
its effective date of registration under GST 314
-
Whereapplicant-companyregisteredinStateofRajasthan,procures
services of short term accommodation (
i . e .
Hotel) in Haryana, and
hotel charges Central GST and State GST, ITC of Central tax charged
from applicant in Haryana is not available to it as both location of
supplier and place of supply of services are in State of Haryana 315
-
Unless law specifically restricts recipient from claiming input tax
credit when consideration is paid through book adjustment, credit
of input tax cannot be denied and, thus, GST Act and Rules do not
restrictclaimingofITCmerelybecauseconsiderationispaidthrough
book adjustment; input tax credit is admissible to an assessee even
when he settles debt created on inward supplies from Franchisee
through book adjustment 316
-
If person is not registered in a particular State, tax paid on inward
supplies in that State is not ‘input tax’ in relation to said person;
a person registered in West Bengal cannot claim ITC for CGST &
SGST of other States 317
B I L L T O S H I P T O M O D E L , I N C A S E O F
-
Where applicant located in Jodhpur, purchased goods from a
supplier in Guwahati and further directed supplier to supply said
goods to another party (applicant’s customer) located in Guwahati,
it shall be deemed that said third person received goods and place
of supply of such goods shall be principal place of business of such
person
i . e .
Jodhpur and thus, IGST in instant case will be applicable
on both transactions
i . e .
supplier and applicant and applicant and
its customer and thus, applicant shall be eligible to claim full ITC
of IGST paid on ‘bill to-ship to’ model as per sections 16 and 17 of
CGST Act, 2017 318

319
C A N T E E N S E R V I C E S T O E M P L O Y E E S
Ss. 16-18
u CANTEEN SERVICES TO EMPLOYEES
-
Applicant providing canteen services to its employees is eligible to
avail ITC on purchase of LPG cylinders as LPG cylinders are used
to provide services related to supply of food and beverages from
canteens to their employees 319
C O M P L I M E N T A R Y T I C K E T S
-
Where tickets supplied by applicant including complimentary tick-
ets would be considered as supply of services and would be taxable
under GST, applicant would clearly be eligible for claim of input
tax credit as per provisions of section 16 320
D E L C R E D E R E A G E N T , I N C A S E O F
-
Where applicant is
D e l C r e d e r e
Agent of supplier of goods and
collection of payment from customers is its responsibility and if a
customer makes payment to applicant before 10 days credit period
then he asks applicant for additional bonus towards early payment
and applicant passes on such additional bonus to customer, trans-
action between applicant and customer not being a supply by cus-
tomer, invoice cannot be raised/issued by customer and therefore,
applicant is not entitled to take input tax credit of GST passed on
to applicant in any manner 321
G A R D E N , M A I N T E N A N C E O F
-
Supply in relation to maintenance of garden is not a supply that
can be considered as a supply used or intended to be used in course
of furtherance of business of applicant which is to manufacture
Propellants and Commercial Explosives; hence, applicant will not
be eligible to avail ITC of tax paid by them on same 322
H E A L T H C A R E S E R V I C E S , I N C A S E O F
-
Where applicant is engaged in providing healthcare services and
also supplies medicines to patients and also operates restaurant/
canteen in its premises, it is eligible to claim credit of input tax paid
on inputs, input services and capital goods which are attributable
to supplies of goods or services which are taxable under provisions
of CGST Act and not attributable to exempt supplies of goods or
services under CGST Act 323
L A N D D E V E L O P M E N T , I N C A S E O F
-
Input Tax Credit availed in respect of GST paid on goods and/or
services used/consumed for development of land would be liable to
be reversed on
p r o r a t a
basis in respect of plots sold after issuance
of completion certificate 324
L I Q U I D A T E D D A M A G E S
-
Whereappellant/contracteeisliabletopayGSTonpaymentofliqui-
dated damages by contractor, input tax credit would be admissible

Ss. 16-18
C G S T - I N P U T T A X C R E D I T
320
to appellant subject to conditions and restrictions as specified in
CGST Act and Rules made thereunder 325
u OCEAN FREIGHT SERVICES
-
Input tax credit on supply can be availed only by recipient of supply;
in case of ocean freight services, importer of goods is not recipient
of supply of ocean freight services and may not be able to avail
input tax credit, which is sought to be recovered under impugned
notifications,namely,NotificationNos.8/2017-IntegratedTax(Rate)
dated 28-6-2017 and 10/2017-Integrated Tax (Rate) dated 28-6-2017,
hence impugned notification are not in confirmity with GST 325A
R A I L W A Y F R E I G H T
-
Where applicant [Indian Oil Corporation Ltd.] paid GST on railway
freight for transportation of refining crude petroleum oil,
i n t e r a l i a
,
High Speed Diesel, Motor Spirit (petrol) and Aviation Turbine Fuel
(ATF) from its Haldia Refinery located in West Bengal to its export
warehouse at Raxaul located in Bihar to ultimate export to Nepal,
since transfer of goods from Haldia Refinery to Raxaul Depot was
exempted supply, applicant cannot claim credit of GST paid on
railway freight for transportation of ATF and other non-taxable
supplies 326
R E A L E S T A T E A G E N T , B R O K E R A G E
-
Where applicant, owner of commercial property, leased it out with
help of services of property dealer, applicant would be eligible to
take credit of the CGST & SGST charged by the property consultant
in tax invoice raised on applicant for real estate brokerage services
for renting of property on a fee basis 327
R O A D C O N S T R U C T I O N S E R V I C E S
-
Where Government of Rajasthan has awarded to applicant a works
contract for construction of road and Operation and Maintenance
(O&M) of said road for a period of 10 years and applicant is entitled
to receive 50 per cent of construction cost on basis of achieving
specified percentage of physical progress and shall receive balance
50 per cent in bi-annual instalment over O&M period along with
interest, 50 per cent of cost of project received during construction
period on which applicant paid GST being exempt by virtue of Entry
No. 23A of Notification No. 12/2017-Central Tax (Rate) dated 28-6-
2017, only 50 per cent ITC of GST paid on Input and Input service
used in construction phase is available to applicant; however, full
ITC of GST paid on inputs and input services used in O&M phase
is available to applicant subject to provisions of section 17(5) 328

321
O C E A N F R E I G H T S E R V I C E S
Ss. 16-18
T E L E C O M M U N I C A T I O N T O W E R
-
‘Telecommunication tower’ does not come within purview of goods,
same being an immovable property and Input Tax Credit
(
ITC
)
on
‘telecommunicationtower’isnotadmissible;howeverinfrastructure
provided by applicant in providing laying and installation services
to companies operating in telecommunication and power sector
being movable property which can be classified as ‘goods’ in terms
of section 2
( 5 2 )
, applicant will be entitled to avail ITC on GST paid
on goods and services consumed while providing infrastructure
329
Z E R O V A L U E S U P P L Y , I N C A S E O F
-
No input tax Credit is available to recipient of goods/services if value
declared by supplier in invoice/debit is zero 330
O T H E R S
-
Where discount is availed by applicant-recipient post supply of
goods/ services and post issue of invoices, it can avail Input Tax
Credit only to extent of invoice value raised by suppliers less dis-
counts
i . e .
discounted price paid by him to suppliers 331
-
Proportionate ITC has to be reversed in cases where lesser payment
is made to supplier due to deduction on account of liquidated dam-
ages from supplier’s dues 332
-
Where applicant proposes to enter into a contract with a non-res-
ident party for rendering service of conversion of iron ore into
pellets and iron ore imported by applicant will remain property
of non-resident, since imported goods are used in furtherance of
business, applicant is eligible to take input tax credit of IGST paid
on import of iron ore 333
-
Where assessee filed writ petition for striking down and declaring
clause 12.5(
c
) of Part IV of Form 205B and Annexure V thereto to
be
u l t r a v i r e s
provisions of Gujarat VAT Act/Rules, and in reply
revenue filed an affidavit stating that main grievance raised by
assessee related to availability of input tax credit which it would
avail in due course, in view of stance of revenue, assessee would
have no further grievance to redress 334
-
Where applicant has procured capital goods and input services that
are common to production of both taxable and exempted goods, in
view of proviso to rule 43(1)(
d
) and rule 43(1)(
e
), (
f
) and (
g
), appli-
cant is required to compute admissible amount of input tax credit
on capital goods used for both taxable and exempt supplies in tax
periods over useful life of such capital goods, calculated from date
of invoice 335

Ss. 16-18
322
-
GSTR-3B is not a return in lieu of return required to be filed in
Form GSTR-3, it is only a stop gap arrangement till due date of filing
return in Form GSTR-3 is notified, therefore, para 3 of press release
dated 18-10-2018, clarifying that last date for availing ITC relating
to invoices issued during July 2017 to March 2018, as last date for
filing return in Form GSTR-3B, was illegal and contrary to section
16(4) read with section 39(1) and rule 61 of the CGST Rules 336
u CREDIT AND BLOCKED CREDITS, APPORTIONMENT OF [SECTION 17]
F O R B U S I N E S S P U R P O S E
-
Where appellant is engaged in manufacture of aluminium metal
through its refinery located at Damanjodi & Smelter Plant at An-
gul, appellant is entitled to input tax credit of tax paid in relation to
plantation and gardening within plant area including mining area
and premises of other business establishments 337
-
Input tax paid by a vehicle dealer on purchase of motor car used
for demonstration purpose of customer can be availed as input tax
credit on capital goods and set off against output tax payable under
GST 338
-
Where appellant is engaged in manufacture of aluminium metal
through its refinery located in Odisha and it has townships for its
employees, it is not entitled to input tax credit of tax paid on goods
andservicesprocuredformanagement,repair,renovation,alteration
or maintenance services pertaining to residential accommodation
for its employees in townships 339
-
Where applicant, engaged in manufacture of medical equipments,
proposes to undertake an extension of its medical equipments
manufacturing facility and in this regard it has awarded a contract
to a vendor for execution of extension project, assessee would be
entitled to take credit of input tax charged from it on supply of goods
or services or both which are used or intended to be used in course
or furtherance of business 340
-
Input Tax Credit is not admissible in respect of GST paid for stay in
case of rent free hotel accommodation provided to General manager
and Managing Director of company as same is not in furtherance
of any business 341
-
Where applicant is engaged in supply of motor vehicles on monthly
lease rent with GST as applicable to its customers under a proper
agreement, it is eligible for availment of input tax credit for GST
paid by it while acquiring said vehicles in terms of section 17(5)
342
-
Input tax credit is not admissible on ambulance purchased in
November 2018, as pre-amended section 17(5), blocks any such

323
C R E D I T A N D B L O C K E D C R E D I T S
Ss. 16-18
enjoyment, even if provisioning of ambulance service to employees
is obligatory under Factories Act, 1948 343
-
Where applicant provides Mobile Laboratory Services to test quality
of cotton and it purchased five vehicles to use as mobile cotton labs,
since goods referred to by applicant do not fall under exceptions
referred to in section 17(5), applicant is not entitled to claim of input
tax credit for said vehicle 344
-
Services of contractor for hiring of buses/cars for transportation
of employees of applicant qualify as ‘rent-a-cab’ services and, thus,
applicant is not eligible for input tax credit of GST charged by
contractor for hiring of buses/cars for transportation of employees
345
-
Where applicant supplies cabs on rental basis to institutes like West
Bengal Postal Circle, GST paid on purchase of motor vehicles for
supplying rent-a-cab service is not admissible for credit 346-347
-
Where applicant is engaged in supply of port services and is main-
taining an in-house hospital for providing health and medical cover
exclusively to its employees and pensioners, wherein all services
and medicines are provided free, applicant is not entitled to take
credit of input tax charged on inward supply of medicines used to
provide medical facilities to employees and pensioners in, in-house
hospital 348-349
C O M P E N S A T I O N C E S S
-
As per provisions of section 17(2) of CGST Act, read with section
11 of Compensation Cess Act, applicant is eligible to take ITC of
compensation cess paid on purchase of vehicles used for rental
business and subsequently, used for effecting taxable supply by way
of sale on such vehicles 350
C O N S T R U C T I O N E X P E N S E S O F I M M O V A B L E P R O P E R T I E S
-
Tie-in pipeline to be laid by appellant which will join FSRU (a
factory) to National grid will be considered as pipeline laid outside
factory premises and, thus, ITC of GST paid on goods and services
used for construction of Tie-in pipelines from FSRU to National
grid will not be available to appellant as per provision laid out in
section 17(5)(
c
) and 17(5)(
d
) 351
-
Where applicant, a hotelier incurs expenditure on repair and main-
tenance of building and its components, input tax credit of GST paid
on building materials and on labour supply will not be available
to applicant to extent of capitalization of building materials and
services 352

Ss. 16-18
324
-
Whereapplicant-companyisengagedinbusinessofsupplyingshared
workspace/office space to freelancers, start-ups, small businesses
and large enterprises, since detachable sliding and stacking glass
partition are fixed to building to create office spaces and same is
s i n e
q u a n o n
for letting out of office space, fixing of sliding and stacking
glass partitions amounts to addition or alteration to an immovable
property and, therefore, input tax credit shall not be available on
same 353
-
Whereapplicant-companyisengagedinbusinessofsupplyingshared
workspace/officespacetofreelancers,startups,smallbusinessesand
large enterprises, since wood used for flooring is attached by using
a foam and wooden flooring can be easily detached and reused,
it cannot be covered under addition or alterations to immovable
property in strict sense and, thus, input tax credit of GST can be
availed by applicant on detachable 14mm Engineered wood 354
C S R E X P E N S E S
-
Where applicant-company, a dealer in electrical goods, had distrib-
uted electric items like switches, fan, cables, etc. to flood effected
people in State of Kerala under its CSR obligation on free basis,
input tax credit will not be available on said CSR expenses as per
Section 17(5)(
h
) 355
-
Where assessee, a dealer in electrical goods, had supplied electrical
items to Kerala State Electricity Board [KSEB] through its distribu-
tors spread across State in connection with reinstating connectivity
in flood ridden areas as part of ‘mission reconnect’ free of cost and
distributor billed goods to KSEB and paid GST to Government,
distributor would be entitled to input tax credit on goods supplied
to KSEB 356
P L A N T A N D M A C H I N E R Y
-
Credit of input tax charged on supply of fixtures and furniture and
AC plant would be admissible under CGST/SGST Act, provided
assessee has not claimed depreciation on tax component of cost
of capital goods and plant and machinery under provisions of
Income-tax Act, 1961 357
-
Applicant, manufacturer of steel and engaged in generation of pow-
er, is not eligible for ITC in respects of goods used in installation of
plant and machinery 358
E X E M P T E D S U P P L Y , I N C A S E O F
-
Where applicant company supplies seeds
(
exempted item
)
in pack-
agedformusingpackingmaterials
(
taxableitem
)
toitsownbranches
in other States, then no Input Tax Credit
(
ITC
)
should be claimed
on packaging material used for said exempted supply of seeds 359

325
C R E D I T A N D B L O C K E D C R E D I T S
Ss. 16-18
-
De-oiled rice bran is fully exempted from CGST; hence, input tax
credit attributable to supply of this exempted goods,
i . e . ,
de-oiled
rice bran has to be reversed 360
-
Where goods or services or both are used by registered person
partly for effecting taxable supplies including zero-rated supplies
and partly for effecting exempt supplies, amount of credit shall be
restricted to so much of input tax as is attributable to said taxable
supplies including zero-rated supplies 361
F I N A N C I A L I N S T I T U T I O N , I N C A S E O F
-
Where applicant is engaged in providing finances, it can be con-
sidered as a financial institution for purpose of availing of credit to
extent of fifty per cent of input tax credit, as prescribed in section
17 362
G I F T S / P R O M O T I O N A L S C H E M E S
-
Where applicant, engaged in business of sale of pharmaceutical
goods launched ‘Shubh Labh Loyalty Programme’ under which
distributors/wholesalers get reward points on basis of goods sold
by them which later enable them for rewards such as free trip to
Singapore, wrist watch etc. since no contract/agreement has been
signed by customers in writing accepting scheme floated by appli-
cant, distribution of promotional articles by applicant is nothing
but gifts and hence transaction is covered by provisions of section
17(5) and thus, applicants will not be entitled to ITC on GST paid
on expenses incurred towards promotional schemes of Shubh Labh
Loyalty Programme and goods given as brand reminders 363
-
Where applicant (manufacturer of paints), in order to promote
business, gives incentives/gifts to those persons who assist in
marketing of products,
i . e . ,
dealers, painters, etc. in form of goods
and services, which are duly tax suffered and procured from other
registered suppliers, applicant is not eligible to avail input tax credit
on inward supplies of goods and services which are attributable to
incentives provided in form of gifts of goods and services to painters
and dealers and other persons 364
G U E S T H O U S E E X P E N S E S
-
Provision of guest houses being a perquisite for employees, tax paid
on maintenance and upkeep of guest houses cannot be allowed as
ITC 365
I N S U R A N C E P R E M I U M , R E C O V E R Y F R O M E M P L O Y E E
-
Where applicant company, engaged in distribution of steel coils,
provides mediclaim cover to its employees as well as to their par-
ents and initially pays entire premium along with taxes and then
50 per cent of premium is recovered from respective employees
on a monthly basis, since applicant is not an insurance company,

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