{"id":14392,"date":"2017-09-22T00:00:00","date_gmt":"2017-09-21T18:30:00","guid":{"rendered":""},"modified":"2017-09-22T00:00:00","modified_gmt":"2017-09-21T18:30:00","slug":"amendment-in-notification-no-gst-02-dated-the-8th-july-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=14392","title":{"rendered":"Amendment in Notification No. GST-02 dated the 8th July, 2017"},"content":{"rendered":"<p>Amendment in Notification No. GST-02 dated the 8th July, 2017<br \/>SRO-GST-10 (Rate) Dated:- 22-9-2017 Jammu and Kashmir SGST<br \/>GST &#8211; States<br \/>Jammu and Kashmir SGST<br \/>Jammu &#038; Kashmir SGST<br \/>Government of Jammu and Kashmir<br \/>\nFinance Department<br \/>\nCivil Secretariat, Srinagar<br \/>\nNotification<br \/>\nSrinagar, the 22th September, 2017<br \/>\nSRO-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 :-<br \/>\nIn the said notification,<br \/>\n(A) in the Schedule,<br \/>\n (i) against serial number 27, in column (3), for the words &#8220;other than put up in unit containers and-bearing a registered brand name&#8221;, the words, brackets and letters &#8220;other than those put up in unit container and,-<br \/>\n (a) bearing a registered brand name; or<br \/>\n (b) bearing a br<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126989\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>n unit container and bearing a registered brand name&#8221;, the words, brackets and letters &#8220;other than those put up in unit container and,-<br \/>\n (a) bearing a registered brand name; or<br \/>\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]&#8221; shall be substituted;<br \/>\n(iv) against serial number 101, in column (3), for the words &#8220;other than put up in unit container and bearing a registered brand name&#8221; , the words, brackets and letters&#8221; other than those put up in unit container and,-<br \/>\n (a) bearing a registered brand name; or<br \/>\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 condi<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126989\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> entries shall be inserted, namely:-<br \/>\n&#8220;130A<br \/>\n50 to 55<br \/>\nKhadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions\/outlets&#8221;;<br \/>\n (ix) after S. No. 135 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-<br \/>\n&#8220;135A<br \/>\n69<br \/>\nIdols made of clay&#8221;;<br \/>\n (x) in S. No. 138, for the entry in column (3), the entry &#39;Charkha for hand spinning of yarns, including amber charkha&#8221;, shall be substituted;<br \/>\n (xi) in S. No. 143, for the entry in column (3), the entry &#8220;Indigenous handmade musical instruments as listed in ANNEXURE II&#8221; shall be substituted;<br \/>\n(xii) in S. No. 144, for the entry in column (3), the entry &#8220;Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles&#8221;, shall be substituted;<br \/>\n(B) in the Explanation, for clause (ii), the following shall be substituted, namely:-<br \/>\n&#8220;(ii) (a) The phrase &#8220;brand name&#8221; means brand name or trad<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126989\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>oods 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<br \/>\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) printed on the unit containeres he has foregone his actionable claim or enforceable right voluntarily.<br \/>\n&#8220;ANNEXURE-II<br \/>\nList of indigenous handmade musical Instruments<br \/>\n135<br \/>\nBulbul Tarang<br \/>\n136<br \/>\nDotar, Dotora, or Dotara<br \/>\n137<br \/>\nEktara<br \/>\n138<br \/>\nGetchu Vadyam or Jhallari<br \/>\n139<br \/>\nGopichand or Gopiyantra or Khamak<br \/>\n140<br \/>\nGottuvadhyam or Chitravina<br \/>\n141<br \/>\nKatho<br \/>\n142<br \/>\nSarod<br \/>\n143<br \/>\nSitar<br \/>\n144<br \/>\nSurbahar<br \/>\n145<br \/>\nSurshringar<br \/>\n146<br \/>\nSwarabat<br \/>\n147<br \/>\nSwarmandal<br \/>\n148<br \/>\nTambura<br \/>\n149<br \/>\nT<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126989\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>00<br \/>\nKarnal<br \/>\n201<br \/>\nRamsinga<br \/>\n202<br \/>\nKahal<br \/>\n203<br \/>\nNagphani<br \/>\n204<br \/>\nTuri<br \/>\n205<br \/>\nDhad<br \/>\n206<br \/>\nDamru<br \/>\n207<br \/>\nDimadi<br \/>\n208<br \/>\nDhol<br \/>\n209<br \/>\nDholak<br \/>\n210<br \/>\nDholki<br \/>\n211<br \/>\nDuggi<br \/>\n212<br \/>\nGhat singhari or gada singari<br \/>\n213<br \/>\nGhumot<br \/>\n214<br \/>\nGummeta<br \/>\n215<br \/>\nKanjira<br \/>\n216<br \/>\nKhol<br \/>\n217<br \/>\nkinpar and Dhopar (tribal drums)<br \/>\n218<br \/>\nMaddale<br \/>\n219<br \/>\nMaram<br \/>\n220<br \/>\nMizhavu<br \/>\n221<br \/>\nMridangam<br \/>\n222<br \/>\nPakhavaj<br \/>\n223<br \/>\nPakhavaj jori-Sikh instrument similar to tabla<br \/>\n224<br \/>\nPanchamukha vadyam<br \/>\n225<br \/>\nPung<br \/>\n226<br \/>\nShuddha madalam or Maddalam<br \/>\n227<br \/>\nTabala\/tabl\/chameli-goblet drum<br \/>\n228<br \/>\nTabla<br \/>\n229<br \/>\nTabla tarang-set of tablas<br \/>\n230<br \/>\nTamte<br \/>\n231<br \/>\nThanthi Panai<br \/>\n232<br \/>\nThimila<br \/>\n233<br \/>\nTumbak, tumbaknari, tumbaknaer<br \/>\n234<br \/>\nDaff, duff, daf or duf Dim or dimri-small frame drum without jingles<br \/>\n235<br \/>\nKanjira-small frame drum with one jingle<br \/>\n236<br \/>\nKansi-small without jingles<br \/>\n237<br \/>\nPatayani thappu-medium frame drum played with hands<br \/>\n238<br \/>\nChenda<br \/>\n239<br \/>\nDollu<br \/>\n240<br \/>\nDhak<br \/>\n241<br \/>\nDhol<br \/>\n242<br \/>\nDholi<br \/>\n243<br \/>\nIdakka<br \/>\n244<br \/>\nThavil<br \/>\n245<br \/>\nUdukai<br \/>\n246<br \/>\nChande<br \/>\n247<br \/>\nNagara-pair of Kettledrums<br \/>\n248\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126989\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Amendment in Notification No. GST-02 dated the 8th July, 2017SRO-GST-10 (Rate) Dated:- 22-9-2017 Jammu and Kashmir SGSTGST &#8211; StatesJammu and Kashmir SGSTJammu &#038; Kashmir SGSTGovernment 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=14392\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Amendment in Notification No. GST-02 dated the 8th July, 2017&#8221;<\/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-14392","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14392","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=14392"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14392\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}