Seeks to amend notification no. 2/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
G.O. Ms. No. 28/2017-Puducherry GST (Rate) Dated:- 3-10-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 28/2017-Puducherry GST (Rate),
Puducherry, dated 3rd October 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G. O. Ms. No. 2/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated the 29th June, 2017, namely:-
In the said notification,-
(A) in the Sched
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e 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 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 lett
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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
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he brand is subsequently deregistered;
(B) a brand registered as on the 15th May 2017 under the Copyright Act, 1957(Central Act 14 of 1957);
(C) a brand registered as on the 15th May 2017 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 Commissioner of State Tax 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)
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ument
45
Pulluvankutam
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
Srutiupanga
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
Ghatsinghari or gadasingari
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
Pakhavajjori – Sikh instrument similar to tabla
90
Panchamukhavadyam
91
Pung
92
Shuddhamadalam or Maddalam
93
Tabala/tabl/chameli – goblet drum
94
Tabla
95
Tablatarang – set of tablas
96
Tamte
97
ThanthiPanai
98
Thimila
99
Tumbak, tumbaknari, tumbaknaer
1
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