Seeks to amend notification no. 1/2017- State Tax(rate) dated 29.06.2017 to give effect to gst council decisions regarding gst rates.
27/2017 Dated:- 22-9-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (27/2017)
No. FD 48 CSL 2017, BENGALURU, DATED: 22.09.2017.
In exercise of the powers conferred by sub-section (1) of section 9 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby makes the following further amendments in the Notification No. FD 48 CSL 2017(01/2017), dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary, No.591 in Part-IVA, dated the 29th June, 2017, namely:-
2. In the said notification,-
(A) in Schedule I-2.5%,-
(i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words “put up in unit container and bearing a r
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words, “[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]”, shall be omitted;
(vi) in S. No. 106, in column (3), the brackets, symbols and words, “[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]”, shall be omitted;
(vii) in S. No. 107, in column (3), for the words and symbols “other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake”, the words “other than cotton seed oil cake”, shall be substituted;
(viii) in S. No. 185, for the entry in column (3), the entry “Agarbatti, lobhan, dhoopbatti, dhoop, sambhrani”, shall be substituted;
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d the entries shall be inserted, namely:-
“259A
9601
Worked corals other than articles of coral” ;
(xv) for S. No. 260 and the entries relating thereto, the following shall be substituted, namely:-
“260
9603 [other than 9603 10 00]
Broomsticks[other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]” ;
(xvi) after S. No. 263 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“263A
Any chapter
Rosaries, prayer beads orHawansamagri” ;
(B) in Schedule II-6%,-
(i) in S. No. 15, in column (3), the word “walnuts,” , shall be omitted;
(ii) in S. No. 17, in column (3), for the words and figure “dried fruits of Chapter 8”, the words, figure and brackets, “dried fruits of Chapter 8 [other than tamarind, dried]”, shall be substituted;
(iii) in S. No. 45, in column (3), for the words and brackets, “Texturised vegetable proteins (soya bari) and Bari made of pulses including
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, dhoopbatti,dhoop, sambhrani”, shall be substituted;
(vii) after S. No. 85 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“85A
4016
Rubber bands” ;
(viii) after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“92A
44, 68, 83
Idols of wood, stone [including marble] and metals [other than those made of precious metals]”;
(ix) after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“99A
4419
Tableware and Kitchenware of wood”;
(x) in S. No. 128, in column (3), for the words “similar documents of title”, the words and brackets, “similar documents of title [other than Duty Credit Scrips]”, shall be substituted;
(xi) in S. No. 147, for the entry in column (3), the entry “Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806”, sha
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, the following serial numbers and the entries shall be inserted, namely:-
“177A
6909
Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic
177B
6911
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
177C
6912
Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china
177D
6913
Statues and other ornamental articles”;
(xvii) after S.No. 189 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“189A
8306
Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware”;
(xviii) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“195A
8424
Nozzles for drip irrigation equipment or nozzles
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be substituted;
(iii) after S. No. 123 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“123A
4016
Rice rubber rolls for paddy de-husking machine” ;
(iv) S. No. 140 and the entries thereof shall be omitted;
(v) in S. No. 157, in column (3), for the words “Braille paper”, the words “Braille paper, kites, Paper mache articles” shall be substituted;
(vi) in S. No. 172, in column (3), for the words, “of felt”, the words and brackets, “of felt [other than textile caps]”, shall be substituted;
(vii) S. Nos. 186 and 187 and the entries thereof shall be omitted;
(viii) S. No. 304 and entries thereof shall be omitted;
(ix) in S. No. 325, in column (3), for the words “other than fire extinguishers, whether or not charged”, the words, “other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers” shall be substituted;
(x) in S. No. 384, in column (3), for the wo
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r calcareous stone”, the words and brackets, “of Other calcareous stone [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of stone]”, shall be substituted;
(v) in S. No. 85, the words, ” ;ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods”, shall be omitted;
(vi) S. No. 87 and the entries thereof shall be omitted;
(vii) in S.No. 154, in column (3), for the words and figures, “other than computer monitors not exceeding 17 inches”, the words and figures, “other than computer monitors not exceeding 20 inches”, shall be substituted;
(viii) S. No. 219 and entries thereof shall be omitted;
(ix) in S. No. 222, in column (3), for the words, “other than flints and wicks”, the brackets and words, “[other than flints, wicks or Kitchen gas lighters]”, shall be substi
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hout any indication of the identity of that person.
(b) The phrase “registered brand name” means,-
(A) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999 (Central Act 47 of 1999) irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(Central Act 14 of 1957);
(C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country.”;
(H) after paragraph 2, the following Annexure shall be inserted, namely: –
“ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the Commissioner 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 un
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