Local
Musical Instruments, Clay Idols, Khadi, Cotton Seed Oil
Cake included in Exemption List
[Ref: Notification No. 28/2017-Integrated Tax (Rate) dated 22 September 2017]
In
exercise of the powers conferred by sub-section (1) of section 6
of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government,
being satisfied that it is necessary in the public interest so to do, on the recommendations
of the Goods and Services Tax 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-Integrated 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. 667(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 8 and 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,-
(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;
(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.
(b) 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,-
(a)
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 or jurisdictional commissioner of State tax, as the case maybe,
that he is voluntarily foregoing his actionable claim or enforceable right on such
brand name as defined in Explanation (ii)(a); and
(b)
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]