GST – States – SRO-GST-10 (Rate) – Dated:- 22-9-2017 – 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 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 ri
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and 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 Il , shall be substituted; (v) against serial number 108, in column (3), for the words other than put up in unit containes and bearing a registered bra
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e 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 c
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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 Tumbl 150 Tuntuna 151 Magadi Veena 152 Hansaveena 153 Mohan Veena 154 Nakula Veena 155 Nanduni 156 Rudra Veena 157 Saraswati Veena 158 Vichitra Veena 159 Yazh 160 Ranjan Veena 161 Triveni Veena 162 Chikara 163 Dilruba 164 Ektara violin 165 Esraj 166 Kamaicha 167 Mayur
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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 Pambai-unit of two cylindrical drums 249 Parai thappu, halgi-frame drum played with two sticks 250 Sambal 251 Stick daff or stiék duff-daff in a stand played with sticks 252 Tamak 253 Tasha-type of kettledrum 254 Urumee 255 Jaltarang Chimpta-fire tong with brass jingles 256 Chengila-metal disc 257 Elathalam 258 Geger-brass vessal 259 Ghatam and Matkam (Earthenware pot drum) 260 Ghungroo 261 Khartal or Chiplya 262 Manjeera or jhanj or taal 263 Nut-clay po
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