Seeks to amend notification no. 2\/2017- Union territory Tax (Rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
28\/2017 Dated:- 22-9-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
\nMINISTRY OF FINANCE
\n(Department of Revenue)
\nNOTIFICATION No.28\/2017-Union Territory Tax (Rate)
\nNew Delhi, the 22nd September, 2017
\nG.S.R.1196 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2\/2017-Union territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eable 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; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n May2017 under the Copyright Act, 1957(14 of 1957); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to amend notification no. 2\/2017- Union territory Tax (Rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions28\/2017 Dated:- 22-9-2017 Union Territory GST (UTGST) RateGSTUTGST RateUTGST RateGOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No.28\/2017-Union Territory Tax (Rate) New Delhi, the 22nd September, 2017 G.S.R.1196 (E).- In exercise of … Continue reading “Seeks to amend notification no. 2\/2017- Union territory 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-7909","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7909","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=7909"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7909\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7909"}],"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 8and 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 n<\/p>\n
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\n(vi) in S. No. 102, for the entries in column (2) ,the entries “2301,2302, 2308, 2309”, shall be substituted;
\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 as listed in ANNEXURE II”, shall be subs<\/p>\n
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\n (C) a brand registered as on the 15th May2017 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 jurisdictional commissioner of Central 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) printed on the unit containers he has foregone his actionable claim or enforcea<\/p>\n
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\n45.
\nPulluvan kutam
\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.
\nSruti upanga
\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.
\nGhat singhari or gada singari
\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.
\nPakhavaj jori – Sikh instrument similar to tabla
\n90.
\nPanchamukha vadyam
\n91.
\nPung
\n92.
\nShuddha madalam or Maddalam
\n93.
\nTabala \/ tabl \/ chameli – goblet drum
\n94.
\nTabla
\n95.<\/p>\n
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