Amendments in the Notification, No.(GHN-36)GST-2017/S.11(1)(1)-TH, Dated the 30th June, 2017, Notification No.2/2017- State Tax (Rate), – Exemptions on Certain Goods.
28/2017-State Tax (Rate) Dated:- 22-9-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICTION FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Dated the 22nd September, 2017
Notification No. 28/2017-State Tax (Rate)
No. (GHN-88)/GST-2017-S.11(1)(14)-TH.- In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following amendments in the Government Notification, Finance Department No.(GHN-36)GST-2017/S.11(1)(1)-TH, Dated the 30th June, 2017, Notification No.2/2017- State Tax (Rate), 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 contai
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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 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 enforceab
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r 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 hand
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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 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
List of indigenous handmade musical instruments
1.
Bulbul Tarang
2.
Dotar, Dotora, or Dotara
3.
Ektara
4.
GetchuVadyam or Jhallari
5.
Gopichand or Gopiyantra or
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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
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.
Patayanithappu – medium frame dru
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