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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department   of Revenue)

 

Notification  No. 28/2017-Central Tax (Rate)

 

New Delhi,   the 22nd September, 2017 

 

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of  section  11  of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations  of  the  Council,  hereby  makes  the following  amendments  in   the  notification of the  Government  of  India  in  the Ministry  of  Finance  (Department of  Revenue), No.2/2017- Central Tax (Rate), dated the 28th  June,  2017,  published  in  the  Gazette  of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.  674(E),  dated  the  28th  June, 2017, namely:-

In the  said notification,-

A. in  the Schedule,-

      i. against serial number 27, in column (3), for the words  “other  than  put  up  in unit containers and bearing a registered  brand  name”,  the  words,  brackets  and  letters “other than  those put  up in  unit   container and,-

a. bearing  a registered  brand name; or

b. bearing a brand name on which an actionable  claim  or  enforceable  right  in a court of law is  available  [other  than those  where any  actionable  claim or enforceable right in respect of such  brand  name  has  been  foregone voluntarily, subject  to the conditions   as in  the ANNEXURE  I]”,  shall  be substituted;

 

     ii. against serial numbers 29 and 45,  in  column  (3),  for  the  words     “other  than put  up in unit container  and  bearing  a  registered brand  name”,  the  words, brackets  and letters “other  than  those put  up in  unit  container and,-

a. bearing  a registered  brand name; or

b. bearing a brand name on which an actionable  claim  or  enforceable  right  in a court of law is  available  [other  than those  where any  actionable  claim or enforceable right in respect of such  brand  name  has  been  foregone voluntarily, subject  to the conditions   as in  the ANNEXURE  I]”,  shall  be substituted;

  iii. against serial numbers 65, 66, 67, 68, 69, 70, 71, 72,  73,  74,  75,  77  8and  78, in column (3), for the  words  “other than  those  put  up  in  unit  container  and  bearing a registered brand name”, the words, brackets and letters “other than those put up  in unit container and,-

  1. bearing  a registered  brand name; or
  2. bearing a brand name on which an actionable  claim  or  enforceable  right  in a court   of   law    is    available    [other   than   those   where   any   actionable   claim    or enforceable right in respect of such brand  name  has  been  foregone voluntarily, subject  to the conditions   as in  the ANNEXURE  I]”,  shall  be substituted;

 

     iv. against serial number 101, in column (3), for the words “other than  put  up  in unit container and  bearing  a  registered brand  name”,  the  words,  brackets  and  letters “other than  those put  up in  unit   container and,-

      a. bearing  a registered  brand name; or

      b. bearing a brand name on which an actionable  claim  or  enforceable  right  in a court of law is  available  [other  than those  where  any  actionable  claim or enforceable right in respect of such  brand  name  has  been  foregone voluntarily, subject  to the conditions   as in  the ANNEXURE  I]”,  shall  be substituted;

 

    v. against serial number 108, in column (3), for the words “other than put  up  in unit containers and bearing a registered  brand  name”,  the  words,  brackets  and  letters “other than  those put  up in  unit   container and,-

     a. bearing  a registered  brand name; or

b. bearing a brand name on which an actionable  claim  or  enforceable  right  in a court of law  is  available  [other  than those  where any  actionable  claim or enforceable right in respect of such  brand  name  has  been  foregone voluntarily, subject  to the conditions   as in  the ANNEXURE  I]”,  shall  be substituted;

    vi. in S. No. 102, for the entries  in  column  (2)  ,the  entries  “2301,2302,  2308, 2309”, shall  be substituted;

         vii. after S. No. 102 and the entries relating thereto, the  following  serial  number  and the entries  shall  be inserted, namely:-

 

“102A

2306

Cotton seed oil cake” ;

 

 

          viii. after S. No. 130 and the entries relating thereto, the  following  serial number  and the entries  shall  be inserted, namely:-

 

“130A

50 to 55

Khadi  fabric,  sold through  Khadi  and Village Industries Commission(KVIC) and KVIC certified institutions/outlets” ;

 

 

       ix. after S. No. 135 and the entries relating thereto, the  following  serial  number and the entries shall be inserted, namely:-

 

“135A

69

Idols

made

of clay”

;

 

 

         x. in S. No. 138, for the entry in column (3)  ,the  entry  “Charkha  for  hand  spinning of yarns,  including  amber  charkha”,  shall  be substituted;

 

       xi. in S. No. 143, for the entry in column (3), the entry “Indigenous handmade musical instruments  as listed  in  ANNEXURE  II”,  shall  be substituted;

      xii. in S. No. 144, for the entry in column (3) ,the entry “Muddhas  made  of sarkanda, Brooms or brushes,  consisting  of  twigs  or  other  vegetable  materials,  bound  together, with or without   handles”,   shall  be substituted;

B. in  the Explanation, for clause  (ii),   the following  shall  be substituted,   namely:   -

“(ii)(a) The phrase “brand name” means brand name  or  trade  name,  that  is  to  say, a name or a mark,  such  as  symbol,  monogram,  label,  signature  or  invented  word or writing which is used  in  relation  to  such  specified  goods  for  the  purpose  of indicating, or so as to indicate a connection  in  the  course  of trade  between such specified goods and some person using such name  or  mark  with  or  without  any  indication  of the identity  of that person.

 

  1. The  phrase “registered   brand name” means,-

  A. a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999 irrespective   of whether  or not the  brand is  subsequently deregistered;

B. a brand registered as  on the  15th May2017 under the  Copyright Act, 1957(14 of 1957);

C. a brand registered as on the 15th May2017 under any law for the time being in force  in  any other country.”;

C. after  paragraph  2, the following  Annexures   shall  be inserted,  namely: -

“ANNEXURE I

For foregoing  an actionable  claim  or enforceable   right  on a brand name,-

  1. the person undertaking packing of such goods in unit  containers  which  bears  a brand name  shall  file  an  affidavit to that effect  with  the  jurisdictional commissioner of Central tax that he  is  voluntarily foregoing  his  actionable  claim  or  enforceable  right on such brand  name  as defined  in  Explanation  (ii)(a); and
  2. the person undertaking packing of such goods in  unit  containers  which  bear  a brand name  shall,  on  each  such  unit  containers, clearly  print  in  indelible   ink,   both  in English and the local language, that in respect of the brand name as  defined  in  Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or  enforceable right voluntarily.

 

 

ANNEXURE II

 

 

List of indigenous  handmade   musical instruments

 

1.

Bulbul Tarang

2.

Dotar, Dotora,  or Dotara

3.

Ektara

4.

Getchu  Vadyam  or Jhallari

5.

Gopichand  or Gopiyantra   or Khamak

6.

Gottuvadhyam  or Chitravina

7.

Katho

8.

Sarod

9.

Sitar

10.

Surbahar

11.

Surshringar

12.

Swarabat

13.

Swarmandal

14.

Tambura

15.

Tumbi

16.

Tuntuna

17.

Magadi Veena

18.

Hansaveena

19.

Mohan Veena

20.

Nakula Veena

21.

Nanduni

22.

Rudra Veena

23.

Saraswati Veena

24.

Vichitra Veena

25.

Yazh

26.

Ranjan Veena

27.

Triveni Veena

28.

Chikara

29.

Dilruba

30.

Ektara violin

31.

Esraj

32.

Kamaicha

33.

Mayuri  Vina  or Taus

34.

Onavillu

35.

Behala(violin type)

36.

Pena or Bana

37.

Pulluvan  veena  - one stringed   violin

38.

Ravanahatha

39.

Folk sarangi

40.

Classical sarangi

41.

Sarinda

42.

Tar shehnai

43.

Gethu  or Jhallari

44.

Gubguba  or Jamuku  - Percussion  string instrument

45.

Pulluvan kutam

46.

Santoor  - Hammered  chord box

47.

Pepa

48.

Pungi  or Been

49.

Indian  Harmonium:  Double reed

50.

Kuzhal

51.

Nadaswaram

52.

Shehnai

53.

Sundari

54.

Tangmuri

55.

Alghoza   - double flute

56.

Bansuri

57.

Venu  (Carnatic  flute) Pullanguzhal

58.

Mashak

59.

Titti

60.

Sruti upanga

61.

Gogona

62.

Morsing

63.

Shruti box

64.

Harmonium (hand-pumped)

65.

Ekkalam

66.

Karnal

67.

Ramsinga

68.

Kahal

69.

Nagphani

70.

Turi

71.

Dhad

72.

Damru

73.

Dimadi

74.

Dhol

75.

Dholak

76.

Dholki

77.

Duggi

78.

Ghat  singhari   or gada singari

79.

Ghumot

80.

Gummeta

81.

Kanjira

82.

Khol

83.

Kinpar  and  Dhopar  (tribal drums)

84.

Maddale

85.

Maram

86.

Mizhavu

87.

Mridangam

88.

Pakhavaj

89.

Pakhavaj  jori - Sikh instrument   similar   to tabla

90.

Panchamukha vadyam

91.

Pung

92.

Shuddha  madalam  or Maddalam

93.

Tabala  / tabl / chameli  - goblet drum

94.

Tabla

95.

Tabla  tarang  - set of tablas

96.

Tamte

97.

Thanthi Panai

98.

Thimila

99.

Tumbak,  tumbaknari, tumbaknaer

100.

Daff,  duff,   daf or duf Dimdi  or dimri  - small  frame  drum  without   jingles

101.

Kanjira  - small  frame  drum  with  one jingle

102.

Kansi - small  without   jingles

103.

Patayani  thappu  - medium  frame  drum  played  with hands

104.

Chenda

105.

Dollu

106.

Dhak

107.

Dhol

108.

Dholi

109.

Idakka

110.

Thavil

111.

Udukai

112.

Chande

113.

Nagara - pair of  kettledrums

114.

Pambai  - unit  of two cylindrical drums

115.

Parai thappu,  halgi  - frame  drum  played  with  two sticks

116.

Sambal

117.

Stick  daff  or stick  duff  - daff in  a stand played  with sticks

118.

Tamak'

119.

Tasha  - type of kettledrum

120.

Urumee

121.

JaltarangChimpta  - fire  tong  with  brass jingles

122.

Chengila   - metal disc

123.

Elathalam

124.

Geger  - brass vessel

125.

Ghatam  and Matkam (Earthenware   pot drum)

126.

Ghungroo

127.

Khartal  or Chiplya

128.

Manjeera  or jhanj  or taal

129.

Nut - clay pot

130.

Sankarjang  - lithophone

131.

Thali  - metal plate

132.

Thattukazhi mannai

133.

Kanch tarang,  a type of glass harp

134.

Kashtha  tarang,  a type of xylophone.”.

 

 

[F.No.354/117/2017-TRU Pt-II]

 

 (Mohit Tewari)

Under  Secretary to the Government of India

 

Note: - The principal notification No.2/2017-Central Tax (Rate), dated the 28th June, 2017 was published  in  the  Gazette  of  India,  Extraordinary,  Part  II, Section  3,  Sub-section  (i)  vide number G.S.R. 674(E),  dated the  28th June, 2017.