Seeks to amend notification no. 2\/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
G.O. Ms. No. 28\/2017-Puducherry GST (Rate) Dated:- 3-10-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
\nCOMMERCIAL TAXES SECRETARIAT
\n[G.O. Ms. No. 28\/2017-Puducherry GST (Rate),
\nPuducherry, dated 3rd October 2017]
\nNOTIFICATION
\nIn exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G. O. Ms. No. 2\/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated the 29th June, 2017, namely:-
\nIn the said notification,-
\n(A) in the Sched<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e 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; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in S. No. 102, for the entries in column (2), the entries "2301, 2302, 2308, 2309", shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he brand is subsequently deregistered; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ument = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to amend notification no. 2\/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.G.O. Ms. No. 28\/2017-Puducherry GST (Rate) Dated:- 3-10-2017 Puducherry SGSTGST – StatesPuducherry SGSTPuducherry SGSTGOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. Ms. No. 28\/2017-Puducherry GST (Rate), Puducherry, dated 3rd October 2017] NOTIFICATION In exercise of the powers … Continue reading “Seeks to amend notification no. 2\/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10588","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10588","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10588"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10588\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(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,-
\n(a) bearing a registered brand name; or
\n(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;
\n(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 lett<\/p>\n
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\n(vii) after S. No. 102 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:-
\n"102A
\n2306
\nCotton seed oil cake";
\n(viii) after S. No. 130 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:-
\n"130A
\n50 to 55
\nKhadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions\/outlets";
\n(ix) after S. No. 135 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:-
\n"135A
\n69
\nIdols made of clay" ;
\n(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;
\n(xi) in S. No. 143, for the entry in column (3), the entry "Indigenous handmade musical instruments<\/p>\n
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\n(B) a brand registered as on the 15th May 2017 under the Copyright Act, 1957(Central Act 14 of 1957);
\n(C) a brand registered as on the 15th May 2017 under any law for the time being in force in any other country.";
\n(C) after paragraph 2, the following Annexures shall be inserted, namely:-
\n"ANNEXURE-I
\nFor foregoing an actionable claim or enforceable right on a brand name,-
\n(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
\n(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) <\/p>\n
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\n45
\nPulluvankutam
\n46
\nSantoor – Hammered chord box
\n47
\nPepa
\n48
\nPungi or Been
\n49
\nIndian Harmonium: Double reed
\n50
\nKuzhal
\n51
\nNadaswaram
\n52
\nShehnai
\n53
\nSundari
\n54
\nTangmuri
\n55
\nAlghoza – double flute
\n56
\nBansuri
\n57
\nVenu (Carnatic flute) Pullanguzhal
\n58
\nMashak
\n59
\nTitti
\n60
\nSrutiupanga
\n61
\nGogona
\n62
\nMorsing
\n63
\nShruti box
\n64
\nHarmonium (hand-pumped)
\n65
\nEkkalam
\n66
\nKarnal
\n67
\nRamsinga
\n68
\nKahal
\n69
\nNagphani
\n70
\nTuri
\n71
\nDhad
\n72
\nDamru
\n73
\nDimadi
\n74
\nDhol
\n75
\nDholak
\n76
\nDholki
\n77
\nDuggi
\n78
\nGhatsinghari or gadasingari
\n79
\nGhumot
\n80
\nGummeta
\n81
\nKanjira
\n82
\nKhol
\n83
\nKinpar and Dhopar (tribal drums)
\n84
\nMaddale
\n85
\nMaram
\n86
\nMizhavu
\n87
\nMridangam
\n88
\nPakhavaj
\n89
\nPakhavajjori – Sikh instrument similar to tabla
\n90
\nPanchamukhavadyam
\n91
\nPung
\n92
\nShuddhamadalam or Maddalam
\n93
\nTabala\/tabl\/chameli – goblet drum
\n94
\nTabla
\n95
\nTablatarang – set of tablas
\n96
\nTamte
\n97
\nThanthiPanai
\n98
\nThimila
\n99
\nTumbak, tumbaknari, tumbaknaer
\n1<\/p>\n
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