Seeks to amend notification No. 1126-F.T. [2\/2017- State Tax(rate)] dated 28\/06\/2017 to give effect to GST council decisions regarding exemptions to goods
1714-F.T.-28\/2017-State Tax (Rate) Dated:- 22-9-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
\nFINANCE DEPARTMENT
\nREVENUE
\nNOTIFICATION
\nNo. 1714-F.T.
\nDated, Howrah, the 22nd day of September, 2017
\nNo. 28\/2017-State Tax (Rate)
\nIn exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following amendments in this Department Notification No. 1126-F.T. dated 28th day of June, 2017 [No. 2\/2017-State Tax (Rate)] (hereinafter referred to as the said notification):-
\nAmendments
\nIn the said notification,-
\n(A) in the Schedule,-
\n (i) against serial number 27 in column (1), in column (3), for the wo<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n been foregone voluntarily, subject to the conditions as in the ANNEXURE I]”, shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ,2308,2309″, shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n registered; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ulluvankutam = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to amend notification No. 1126-F.T. [2\/2017- State Tax(rate)] dated 28\/06\/2017 to give effect to GST council decisions regarding exemptions to goods1714-F.T.-28\/2017-State Tax (Rate) Dated:- 22-9-2017 West Bengal SGSTGST – StatesWest Bengal SGSTWest Bengal SGSTGOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1714-F.T. Dated, Howrah, the 22nd day of September, 2017 No. 28\/2017-State Tax … Continue reading “Seeks to amend notification No. 1126-F.T. [2\/2017- State Tax(rate)] dated 28\/06\/2017 to give effect to GST council decisions regarding exemptions to 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-8168","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8168","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=8168"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8168\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8168"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8168"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8168"}],"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 (1), 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 (1), 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 b<\/p>\n
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\n (vii) after serial number 102 in column (1), 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 serial number 130 in column (1), 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 serial number 135 in column (1), 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 serial number 138 in column (1), for the entry in column (3), the entry “Charkha for hand spinning of yarns, including amber charkha”, shall be substituted;
\n (xi) in serial number 143 in column (1), for the entry in column (3), the entry “Indigenous handmade musical instruments as listed i<\/p>\n
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\n (B) a brand registered as on the 15th May 2017 under the Copyright Act, 1957(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) printed on the unit containers he has forego<\/p>\n
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\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.
\n Pung
\n92.
\nShuddhamadalam or Maddalam
\n93.
\nTabala \/ tabl \/ chameli – goblet drum
\n94.
\nTabla
\n95.
\nTablatarang – set of tablas
\n96.
\nTamte
\n97.
\nThanthiPanai
\n98.\n<\/p>\n
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