Seeks to amend notification No. 1126-F.T. [2/2017- State Tax(rate)] dated 28/06/2017 to give effect to GST council decisions regarding exemptions to goods
1714-F.T.-28/2017-State Tax (Rate) Dated:- 22-9-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1714-F.T.
Dated, Howrah, the 22nd day of September, 2017
No. 28/2017-State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following amendments in this Department Notification No. 1126-F.T. dated 28th day of June, 2017 [No. 2/2017-State Tax (Rate)] (hereinafter referred to as the said notification):-
Amendments
In the said notification,-
(A) in the Schedule,-
(i) against serial number 27 in column (1), in column (3), for the wo
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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 (1), 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 (1), 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 b
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,2308,2309″, shall be substituted;
(vii) after serial number 102 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“102A
2306
Cotton seed oil cake” ;
(viii) after serial number 130 in column (1), 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 serial number 135 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“135A
69
Idols made of clay” ;
(x) in serial number 138 in column (1), for the entry in column (3), the entry “Charkha for hand spinning of yarns, including amber charkha”, shall be substituted;
(xi) in serial number 143 in column (1), for the entry in column (3), the entry “Indigenous handmade musical instruments as listed i
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registered;
(B) a brand registered as on the 15th May 2017 under the Copyright Act, 1957(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) printed on the unit containers he has forego
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ulluvankutam
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.
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