Amendment in Notification No. GST-02 dated the 8th July, 2017
SRO-GST-10 (Rate) Dated:- 22-9-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 22th September, 2017
SRO-GST-10 (Rate).- In exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017), the Jammu and Kashmir Government, on the recommendations of the Council, hereby makes the following amendments in the SRO notification No.GST-02 dated the 8th July, 2017; nameIy :-
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 br
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n 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 condi
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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 trad
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oods in unit containers which bears a brand name shall file an affidavit to that effect with the Jurisdictional 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 containeres he has foregone his actionable claim or enforceable right voluntarily.
“ANNEXURE-II
List of indigenous handmade musical Instruments
135
Bulbul Tarang
136
Dotar, Dotora, or Dotara
137
Ektara
138
Getchu Vadyam or Jhallari
139
Gopichand or Gopiyantra or Khamak
140
Gottuvadhyam or Chitravina
141
Katho
142
Sarod
143
Sitar
144
Surbahar
145
Surshringar
146
Swarabat
147
Swarmandal
148
Tambura
149
T
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00
Karnal
201
Ramsinga
202
Kahal
203
Nagphani
204
Turi
205
Dhad
206
Damru
207
Dimadi
208
Dhol
209
Dholak
210
Dholki
211
Duggi
212
Ghat singhari or gada singari
213
Ghumot
214
Gummeta
215
Kanjira
216
Khol
217
kinpar and Dhopar (tribal drums)
218
Maddale
219
Maram
220
Mizhavu
221
Mridangam
222
Pakhavaj
223
Pakhavaj jori-Sikh instrument similar to tabla
224
Panchamukha vadyam
225
Pung
226
Shuddha madalam or Maddalam
227
Tabala/tabl/chameli-goblet drum
228
Tabla
229
Tabla tarang-set of tablas
230
Tamte
231
Thanthi Panai
232
Thimila
233
Tumbak, tumbaknari, tumbaknaer
234
Daff, duff, daf or duf Dim or dimri-small frame drum without jingles
235
Kanjira-small frame drum with one jingle
236
Kansi-small without jingles
237
Patayani thappu-medium frame drum played with hands
238
Chenda
239
Dollu
240
Dhak
241
Dhol
242
Dholi
243
Idakka
244
Thavil
245
Udukai
246
Chande
247
Nagara-pair of Kettledrums
248
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