Amendments in the Notification, No.(GHN-36)GST-2017\/S.11(1)(1)-TH, Dated the 30th June, 2017, Notification No.2\/2017- State Tax (Rate), – Exemptions on Certain Goods.
28\/2017-State Tax (Rate) Dated:- 22-9-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICTION FINANCE DEPARTMENT
\nSachivalaya, Gandhinagar.
\nDated the 22nd September, 2017
\nNotification No. 28\/2017-State Tax (Rate)
\nNo. (GHN-88)\/GST-2017-S.11(1)(14)-TH.- In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following amendments in the Government Notification, Finance Department No.(GHN-36)GST-2017\/S.11(1)(1)-TH, Dated the 30th June, 2017, Notification No.2\/2017- State Tax (Rate), namely:-
\nIn the said notification,-
\n(A) in the Schedule,-
\n (i) against serial number 27, in column (3), for the words “other than put up in unit contai<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n as in the ANNEXURE I]”, shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r and the entries shall be inserted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Annexures shall be inserted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n flute) Pullanguzhal = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Amendments in the Notification, No.(GHN-36)GST-2017\/S.11(1)(1)-TH, Dated the 30th June, 2017, Notification No.2\/2017- State Tax (Rate), – Exemptions on Certain Goods.28\/2017-State Tax (Rate) Dated:- 22-9-2017 Gujarat SGSTGST – StatesGujarat SGSTGujarat SGSTNOTIFICTION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Dated the 22nd September, 2017 Notification No. 28\/2017-State Tax (Rate) No. (GHN-88)\/GST-2017-S.11(1)(14)-TH.- In exercise of the powers conferred by sub-section (1) … Continue reading “Amendments in the Notification, No.(GHN-36)GST-2017\/S.11(1)(1)-TH, Dated the 30th June, 2017, Notification No.2\/2017- State Tax (Rate), – Exemptions on Certain Goods.”<\/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-7925","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7925","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=7925"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7925\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7925"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7925"}],"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 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 enforceab<\/p>\n
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\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 substituted;
\n(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 hand<\/p>\n
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\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 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) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.
\nANNEXURE II
\nList of indigenous handmade musical instruments
\n1.
\nBulbul Tarang
\n2.
\nDotar, Dotora, or Dotara
\n3.
\nEktara
\n4.
\nGetchuVadyam or Jhallari
\n5.
\nGopichand or Gopiyantra or <\/p>\n
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\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
\n100.
\nDaff, duff, daf or duf Dimdi or dimri – small frame drum without jingles
\n101.
\nKanjira – small frame drum with one jingle
\n102.
\nKansi – small without jingles
\n103.
\nPatayanithappu – medium frame dru<\/p>\n
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