GST – States – G.O. Ms. No. 28/2017-Puducherry GST (Rate) – Dated:- 3-10-2017 – 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 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 th
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rs 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 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 t
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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,
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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) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily. ANNEXURE-II Sl. No. List of indigenous handmade musical instruments (1) (2) 1 Bulbul Tarang 2 Dotar, Dotora, or Dotara 3 Ektara 4 Getchu Vadya
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ped) 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 100 Daff, duff, daf or dufDimdi or dimri – small frame drum without jingles. 101 Kanjira – small frame drum with one jingle 102 Kansi – small without jingles 103 Patayanithappu – 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 Paraithappu, halgi – frame drum played with two sticks 116 Sa
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