Goods and Services Tax

GST – F. No. 336/20/2017- TRU – G.S.R. 1200(E) – Dated:- 25-9-2017 – MINISTRY OF FINANCE (Department of Revenue) CORRIGENDUM New Delhi, the 25th September, 2017 G.S.R. 1200(E).-In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 10/2017-Integrated Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i) vide number G.S.R. 685(E), dated the 28thJune, 2017, at page 57, in the Table,

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GST – F. No. 336/20/2017- TRU – G.S.R. 1199(E) – Dated:- 25-9-2017 – MINISTRY OF FINANCE (Department of Revenue) CORRIGENDUM New Delhi, the 25th September, 2017 G.S.R. 1199(E).-In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 13/2017-Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 692(E), dated the 28thJune, 2017, at page 161, in the Table,

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Goods and Services Tax – Started By: – Chhatra Jain – Dated:- 24-9-2017 Last Replied Date:- 25-9-2017 – There is no agreement between supplier ABC Ltd. & recipient for cash discount but as and when funds are required direly by ABC LTD it allows cash discount and issues credit note for the cash discount plus GST. Is GST required to be reversed for this occasional cash discount . Allowing cash discount is not a regular phenomenon. Also what will be the position in case of Turnover discount allowed six monthly.by ABC Ltd. In this case ABC Ltd should issue credit note for the discount amount plus GST. – Reply By Himansu Sekhar – The Reply = If you will not reverse the credit, his lowering of value through credit notes is not allowed. Sec.

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Goods and Services Tax – CGST exempt goods notified under section 11 (1) – Notification as amended – TMI Updates – Highlights

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Goods and Services Tax – Absolute Exemption from IGST on inter-State supplies of goods – Notification as amended – TMI Updates – Highlights

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Goods and Services Tax – CGST Rate Schedule u/s 9(1) – notifying rates of CGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods – Notification as amended by notification dated 22/9/2017 – TMI Updates – Highlights

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Goods and Services Tax – IGST Rate Schedule u/s 5(1) – notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods. – Notification no. 1/2017 as amended vide notification dated 22-9-2017 – TMI Updates – Highlights

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Goods and Services Tax – Rate of GST on old and scrap buses – 28% or 18% – at such initial tender process initiated by the Respondents-KSRTC, the present petitions filed by the petitioners are prematu

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Goods and Services Tax – Started By: – KIRAN KUMAR – Dated:- 23-9-2017 Last Replied Date:- 29-9-2017 – Dear Sir,Our company deal with Taxable and Exempted Supplies and taxable Service. Please go through the below table.Kindly provide the Input tax credit rules with following table examples Particulars Turnover CGST SGST IGST Out Put Service( Leasing of Plant) 2060000 185400 185400 Out Put Sales 2754274.024 150080.9 150080.9 Out Put Sales 348000 0 0 62640 Taxable Servic & Sales 5162274.024 335480.9 335480.9 62640 Exempted Sales 283518356.9 Total Turnover 288680630.9 – Reply By Himansu Sekhar – The Reply = First identify the credit which are only relating to taxable supply and take full creditSecond identify the credit exclusively relati

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Goods and Services Tax – Started By: – Shreyansh Agrawal – Dated:- 23-9-2017 Last Replied Date:- 28-9-2017 – Dear Experts, My Client has opted under composition scheme in GST. Still there is no Comp-3 Form Found in GST Portal but there is Transition Form under GST Portal. Whether we have to give details of stock in Trans 1 Form (if yes then where it has to be disclosed) or they will be seperatly issue new form (i.e Comp-3) in portal. – Reply By KASTURI SETHI – The Reply = TRANS -1 is not meant

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Goods and Services Tax – Started By: – Vamsi Krishna – Dated:- 23-9-2017 Last Replied Date:- 25-9-2017 – A Ltd is registered in Karnataka as per GST laws. It has taken a premises on rent in Hyderabad for their employees to work. The Hyderabad office does not provide any taxable supplies and hence has not opted for registration. If the landlord of Hyderabad office is unregistered, should A Ltd pay GST on RCM basis. If so, should be IGST or C S of Telangana? The POS and location of supplier remain Telangana – Reply By KASTURI SETHI – The Reply = Hyderabad office is supplying taxable service that is renting of immovable property service to the party located at Karnataka . It is inter State sale and and not eligible for Small Scale Exemption o

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– The Reply = Reapected all Experts,Dont you all realize that in such a situation land lords are in a dilema having commercial properties in other state. For merely rent of thé property they are forced for unnecessary burden of registration. Shouldn't GST Council exempt them from registration. – Reply By Vamsi Krishna – The Reply = Invoice is issued to A Ltd.. – Reply By Vamsi Krishna – The Reply = I feel that the company A , should get registered in Telangana state (Hyd) and dischrage RCM. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = If the invoice is issued to A which is situated at Karnataka is to pay reverse charge on IGST rate. – Reply By Chhatra Jain – The Reply = Following points to be noted: 1) In case land lord issue

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Goods and Services Tax – Started By: – Srinivasa Raju – Dated:- 23-9-2017 Last Replied Date:- 25-9-2017 – Dear Sir,As the GST rates are 5% and 12% with ITC, Now we had finally decided to go with 5% without ITC ( as the ITC is not allowed to Service receiver), request you to kindly advise on the below points.1. As a service provider can we charge Both the slabs to our clients ( 5% for some clients and 12% for some clients).2. some of our clients are insisting for 12% and some are insisting for 5%.Please help in this regard.Srinee – Reply By KASTURI SETHI – The Reply = In my view, hybrid procedure can create problem practically. – Reply By Rajagopalan Ranganathan – The Reply = Sir, GST @ 5% without ITC means the service provider cannot avail

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hicles and other conveyances except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vehicles or conveyances ; or (B) transportation of passengers; or (C) imparting training on driving, flying, navigating such vehicles or conveyances; (ii) for transportation of goods. – Reply By Ramaswamy S – The Reply = it is to be declared before hand and no change is allowed mid year. It is advisable to avail credit and pay the full rate of tax. Rent a cab – negative list for credit – Reply By MARIAPPAN GOVINDARAJAN – The Reply = I endorse the views of Shri Rajagopalan. – Reply By Chhatra Jain – The Reply = I may further add that if fuel cost ils borne by service récipient in that case supplier

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Goods and Services Tax – GST – By: – Senguttuvan Kuppusamy – Dated:- 23-9-2017 Last Replied Date:- 18-7-2018 – Scope of Reverse Charge Mechanism (RCM) provisions under GST is widely different from RCM provisions under Service Tax (ST) Laws. Under ST provisions, RCM was applicable only for Services; and most of the services notified for RCM were common for manufacturing industry. Under GST, the general understanding is that even if one doesn t have to pay GST on the rendered services by him, he has to register himself, if he avails services which have the obligation/duty of paying under RCM. Now the disputed question is, whether registration itself is necessary for the persons covered u/s 23(1) of CGST Act 2017? Section 9(3) and 9(4) of CGST Act, 2017 elucidates the situations where in tax is payable by the registered person under Reverse charge. The provision is reproduced below for further reference (3) The Government may, on the recommendations of the Council, by notification, speci

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ovisions for Registration under CGST The provisions for registration under CGST Act, 2017, are contained in Chapter VI, (Registration). The provisions are reproduced below for further reference – 22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees: Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees. As per the provisions mentioned hereunder, if any of the following conditions exists, it becomes mandatory for a person to register under GST. A state from where the person is making outward supply of goods/services. If aggregate turnover of a person from state from where the outward suppli

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arding RCM as per Section 9(3) & (4) of CGST Act, 2017 shall apply, if there is a receipt of supply as contemplated u/s 9(3) & (4). Person not liable to pay Goods and Services Tax As far as a registered person is concerned with respect to RCM provisions the position is clear. This creates a conjecture with respect to applicability of RCM provisions on the persons who are not liable to pay under GST. There are 2 situations under which, Registration provisions will not be applicable- A person who does not qualify for registration i.e. whose aggregate turnover for a financial year is less than 20 lakhs as per the provisions contained in Section 22(1) of CGST Act, 2017. A person indulged in supply exempted goods/services as per the provisions contained in section 23(1) of CGST Act, 2017. RCM applicability on person not liable to register Whether RCM provisions shall be applicable on persons not liable to register as per Section 22(1)? YES. RCM shall be applicable on person not liab

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upplies attracting payment under Reverse charge i.e. whether a person s supplies are more than or less than 20 lakhs has no importance whatsoever under this clause. If a person is effecting supplies under reverse charge he has to get registered. Whether RCM provisions shall be applicable on person who renders exempt supplies as per Section 23(1)? No. RCM provisions shall not be applicable on person rendering exempt supplies Section 23 of CGST Act, 2017 elucidates two conditions – Person effecting exempt supplies Agriculturist. The relevant part is reproduced hereunder for further reference 23. (1) The following persons shall not be liable to registration, namely:- (a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act; (b) an agriculturist, to the extent of supply of produce out of cultivation of land. (2) The Government may, on the r

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GST – States – 14384/CT., Pol-41/1/2017 – Dated:- 23-9-2017 – OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK No. 14384/CT., Pol-41/1/2017 Dated.23.09.2017 NOTIFICATION In exercise of the powers conferred by the rule 117 of the Odisha Goods and Service Tax Rules, 2017, read with Section 168 of the Odisha Goods and Service Tax Act, 2017 (Odisha Act 7 of 2017), l, Saswat Mishra, I.A.S, Commissioner of State Tax, on the recommendations of the Council, do hereby extend the period fo

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Goods and Services Tax – GST – Dated:- 22-9-2017 – The GST Council, in its 21st meeting held on 9th September, 2017 at Hyderabad has, inter alia, recommended that for 5% GST rate on cereals, pulses and flours etc. put up in unit container and bearing a registered brand name: a) A brand registered as on 15.05.2017 under the Trademarks Act, 1999 shall be deemed to be a registered brand for the purposes of levy of 5% GST, irrespective of whether or not such brand is subsequently deregistered. b) A brand registered as on 15.05.2017 under the Copyright Act, 1957 shall also be treated as a registered brand for the purposes of levy of 5% GST. c) A brand registered as on 15.05.2017 under any law for the time being in force in any other country sha

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notification] an actionable claim or enforceable right in court of law is available. In this context, these notifications also provide that this 5% GST will, however, not apply if the person concerned voluntarily foregoes any actionable claim or enforceable right on such brand name, subject to the conditions that he: a) files an affidavit to the effect that he is voluntarily foregoing his actionable claim or enforceable right on such brand name with the jurisdictional Commissioner of Central Tax or State Tax, or the jurisdictional officer of Union Territory Tax, as the case may be, and b) prints in indelible ink, both in English and local language on each such unit container, that in respect of brand name printed on the unit containers he

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Goods and Services Tax – GST – Dated:- 22-9-2017 – Mumbai, Sep 22 (PTI) Finance Minister Arun Jaitley today said the implementation of the new taxation regime GST is going smoother than expected in initial phase. The decision-making mechanism at the top between the Centre and the states has been reasonably institutionalised and the mechanism created to address day-to-day issues is robust, he said. … these are early days of the implementation of the alternative taxation system. It appears to be so far going on smoother than expected, Jaitley said, addressing the 70th annual general meeting of the Indian Banks' Association here. He said the number of people coming under the network itself is now likely to expand gradually. The Goods an

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Goods and Services Tax – GST – Dated:- 22-9-2017 – There are lot of apprehensions expressed in the media about the problem of blockage of working capital for exporters post-GST. There are various figures also being discussed on the blockage of such funds, which are wild estimates. Such media reports are not based on facts. i) First of all, it may be mentioned that in respect of 66% value of exports, exporters have preferred the duty drawback scheme instead of taking actual refund of input taxes in the pre-GST regime. Duty drawback scheme was actually extended in the post-GST regime for a period of 3 months, i.e. upto 30th September, 2017, subject to that exporter not taking input tax credit under GST. This means that as of now, for 66% of

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GSTR 3 is filed for every month. This is not the case. We are trying to find a way of giving refund by linking form GSTR 1 with form GSTR 3B and, therefore, for the month of July, where form GSTR 1 is already filed, the authorities would be in a position to process the refund applications. Therefore, the exporters, who have not yet filed form GSTR 1 for July 2017, may be advised to file it immediately and not to wait till the deadline. GSTN application for refund is also getting ready. But, in the meantime, we are also finding other ways of giving refund, if necessary through a manual procedure. iv) The Committee on Export set up by the GST Council met on 19th & 20th August, 2017 and have discussed various methods of resolving the issue

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Goods and Services Tax – GST – Dated:- 22-9-2017 – There are lot of speculations in the media about the credit of ₹ 65,000 crore claimed by taxpayers in respect of Central Excise and Service Tax in the pre-GST period. Some people are under the impression that because of ₹ 65,000 crore claimed as transition credit, the income of Government this month has plummeted. Firstly, ₹ 65,000 crore is the credit claimed by the taxpayers in the TRANS 1 form as their balance of credit. It does not mean that they would have used all of this credit for payment of their output tax liability for the month of July 2017. It may be clarified that this is far from the truth. Secondly, it may be clarified that an amount of ₹ 95,000 crore

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Goods and Services Tax – Started By: – venkataraman swaminathan – Dated:- 22-9-2017 Last Replied Date:- 25-9-2017 – Dear Sir We filed TRAN1 Return in GST Portal in which in 50% RG23 C Capital goods pending credit availment ,invoice wise data uploaded by us. At the time of updating the data the GST portal system given message as processed with error against each invoice data . But we have not identified this and update all the data of TRAN1 and filed the TRAN1 return. Now the credit transitional credit amount is not reflected in our Electronic credit ledger for these invoices. we send mail to GSTN also , but no solution received. How to get this transitional credit in to our electronic credit ledger. Is there any TRAN1 modification will be

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i ho rha hjab ye amount show hoga to is exice duty ka credit kis ke against liya jye ga matlab ki cgst se,igst, se itc claim hoga yhi sawal cst pe bhi hai ki uska claim kaise liya jyega – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Sri Vijayant Dubey, please give your opinion in English not englishcum Hindi. Because we could not understand Hindi.In my view what ever the invoices uploaded should be validated by the Departmental Officers, then only it will reflect in the credit ledger. It may take some time for this. – Reply By VIJAYANT DUBEY – The Reply = sirThank you for the given responce my an other quction is that what is the difference between work contract and man power supply service under gst regimei have a situation for above both

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Goods and Services Tax – Started By: – Vishnu SR – Dated:- 22-9-2017 Last Replied Date:- 25-9-2017 – Hello All,Greetings !!I have few commercial building and I am paying GST for all the rents received from it. I have couple of questions in this regards.1. In one of the building I collect the common electricity and water charges from individual tenents and I pay it by my self. Earlier, I used to send them an invoice once a quarter for these and they would send the payments to my account. But after GST, my auditors say that any invoice I raise should have GST component. But, how could I add GST for the common electricity and water bills ? Without any invoice my tenents won't release the payments.2. Also, my tenents used to share few of t

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appreciated.Vishnu – Reply By Rajagopalan Ranganathan – The Reply = Sir, Electricity is classifiable under heading No. 2716 00 00 and its intra state supply is exempted from CGST vide Sl. No.104 of Notification No. 2/2017-Central Tax (Rate) dated 2806.2017. Similarly natural water is classifiable under heading 2201and its intra state supply is exempted from CGST vide Sl. No.99 of Notification No. 2/2017-Central Tax (Rate) dated 2806.2017. The above goods are also exempted from payment of SGST vide Sl. Nos. 104 & 99 of Notification No. FD 48 CSL 2017, Bengaluru, dated: 29.06.2017 [NOTIFICATION (02/2017)] issued by Government of Karnataka. In view of the above position you may issue a normal commercial invoice and you need not issue a tax

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Goods and Services Tax – Started By: – THYAGARAJAN KALYANASUNDARAM – Dated:- 22-9-2017 Last Replied Date:- 25-9-2017 – Dear Experts, I would like to know due date of filing TRAN-1 since, there are lot of confusion going on. Is it 28th september or 31st October? The Govt. has issued notification 3/2017-GST dated 21st September 2017, extending the time limit for submitting the declaration in Form GST TRAN 1 under rule 117 of CGST rules, 2017. Thanks in Advance. – Reply By KASTURI SETHI – The Repl

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Goods and Services Tax – Government issues new notifications under CGST, IGST and UTGST to grant fresh exemptions in respect of certain supplies. – TMI Updates – Highlights

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Goods and Services Tax – GST – By: – GST Cornor – Dated:- 22-9-2017 – E-WAY BILL E-Way bill is an electronic way bill which is required to be carried by person in charge of the conveyance; for movements of goods from one place to another place within the state or outside the states. The e-way bill mechanism has been used in the GST to prevent interstate or intrastate movement of goods without payment of GST. IMPLEMENTATION OF E-WAY BILL The Government has notified E-Way Bill Rules vide notification no. 27/2017 dated 30.08.2017. The date of implementation of the e-way bill mechanism would be notified separately, but various sources said it is likely to come into force by 1st October, 2017. MANDATORY COMPLIANCE OF E-WAY BILL – Mandatory to be comply by every registered person who cause movements of goods and where the consignment value of goods in movements exceeds ₹ 50,000/- (In author opinion, value of goods shall be taken exclusive of Central Tax, State Tax, Integrated Tax and

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. However, where a supply is made by an unregistered person to a registered person, then the movement is deemed to have caused by a registered recipient and liability to generate e-way bill is lies on to recipient i.e the receiver will have to ensure all the compliances are met as if they were the supplier. – Where the goods are transported for a distance of less than 10 km within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. However Part A has to be filled. (In author s opinion, the distance of 10 km will be seen from the place of business of the consignor to the place of business of the transporter for further transportation, not to the place of business of the recipient/consignee. Moreover, there are some ambiguity in the drafting language of the above paragraph, clarification would

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erson who cause movements of goods shall before commencement of such movement shall furnish below information electronically in Part A of FORM GST EWB-01. PART-A OF FORM GST EWB-01 (E-WAY BILL) A.1 GSTIN of Recipient <<………………….>> A.2 Place of Delivery <> A.3 Invoice or Challan Number <<………………….>> A.4 Invoice or Challan Date <<………………….>> A.5 Value of Goods <> A.6 HSN Code <> A.7 Reason for Transportation * A.8 Transport Document Number <> PART-B OF FORM GST EWB-02 (E-WAY BILL) B. Vehicle Number <<………………….>> * Reason for Transportation 1. Supply 2. Export or Import 3. Job Work 4. SKD or CKD 5. Recipient not known

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the basis of invoice or bill of supply or delivery Challan and may also generated consolidate e-way bill in FORM GST EWB-01 prior to movements of goods. However, transporter is not responsible to generate an e-way bill in case of transport by railway, by air or by vessel. (The onus is upon the transporter to generate the e-way bill where it is not generated by consignor or consignee of the goods intended to be moved from one place to other) E-WAY BILL NUMBER (EBN) – Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. POINTS TO BE REMEMBER – The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory. – UTILIZATION OF E-WAY BILL IN FORM GSTR-1:- Registered supplier may utilize the information furnished in Part A of FORM GST EWB-01 for furnishing details in F

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l, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01. – Where the goods are transported for a distance of less than 10 Kms within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (Read in conjunction with above paragraph) POINTS TO BE REMEMBER – It should be cautiously exercised since if there are two ways to a destination and one route is shorter than 10 kms and other is more than 10 kms then in such situation, then it is advisable to mandatorily change the details of conveyance otherwise it may lead to unwanted litigation. CONSOLIDATED E-WAY BILL (MULTIPLE CONSIGNEMENT) – Where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment

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ils. DOCUMENTS & DEVICES DOCUMENTS – The person in charge of a conveyance shall carry: The invoice or bill of supply or delivery challan; and – A copy of the e-way bill or the e-way bill number either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance INVOICE REFERENCE NUMBER A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading. – Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. RADIO FREQUENCY IDENTIFICATION DEVICE – The Commissioner may, by notification, require a class of transporters to obtai

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The final report in Part B of FORM GST EWB-03 shall be recorded within 3 days of such inspection. NO DOUBLE PHYSICAL VERIFICATION – Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently DETENTION OF VEHICLE – Where a vehicle has been intercepted and detained for a period exceeding 30 minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal. (It is a welcome step and in fact will bring transparency in system) FORMS UNDER E-WAY BILL Sr. No. Form Name Form Type Remarks 1. Form GST EWB-01-Part A E-Way Bill To be filed by registered person causing movement of goods or by transporter 2. Form GST EWB-01-Part B 3. Form GST EWB-02 Consolidated E-Way Bill To be filed by T

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ellip;…….>> A.8 Transport Document Number <> PART-B OF FORM GST EWB-02 (E-WAY BILL) B. Vehicle Number <<………………….>> FORM GST EWB-02 (Consolidated E-Way Bill) Number of E-Way Bills E-Way Bill Number FORM GST EWB-03 (Verification Report) Part A Name of the Officer Place of inspection Time of inspection Vehicle Number E-Way Bill Number Invoice or Challan or Bill Date Invoice or Challan or Bill Number Name of person in-charge of vehicle Description of goods Declared quantity of goods Declared value of goods Brief description of the discrepancy Whether goods were detained? If not, date and time of release of vehicle Part B Actual quantity of goods Actual value of the Goods Tax payable Integrated tax Central tax State or UT tax Cess Penalty payable Integrated tax Central tax State or UT tax Cess Details of Notice Date Number Summary of findings FORM GST EWB-04 (Detention Rep

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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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GST – States – SRO-GST-11(Rate) – Dated:- 22-9-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 22th September, 2017 SRO-GST-11(Rate)- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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 amendment in SRO notif

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