Seeks to amend notification no. 2\/2017- State Tax(rate) dated 29.06.2017 to give effect to gst council decisions regarding gst exemptions.
28\/2017 Dated:- 22-9-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
\nNOTIFICATION (28\/2017)
\nNo. FD 48 CSL 2017, BENGALURU, DATED: 22.09.2017.
\nIn exercise of the powers conferred by sub-section (1) of section 11 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby makes the following amendments to the Notification No. FD 48 CSL 2017 (02\/2017), dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary, No.592 in Part IVA, dated the 29th June, 2017, 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 containers and bearing a registered brand name”, the words, brackets and letters “other th<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 6, 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,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ” ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n foregoing an actionable claim or enforceable right on a brand name,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n orsing = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to amend notification no. 2\/2017- State Tax(rate) dated 29.06.2017 to give effect to gst council decisions regarding gst exemptions.28\/2017 Dated:- 22-9-2017 Karnataka SGSTGST – StatesKarnataka SGSTKarnataka SGSTFINANCE SECRETARIAT NOTIFICATION (28\/2017) No. FD 48 CSL 2017, BENGALURU, DATED: 22.09.2017. In exercise of the powers conferred by sub-section (1) of section 11 of the Karnataka Goods … Continue reading “Seeks to amend notification no. 2\/2017- State Tax(rate) dated 29.06.2017 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-8543","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8543","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=8543"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8543\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\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 enforceable right in a court of law is available [other than those where any actionable cla<\/p>\n
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\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 handles”, shall be substituted;
\n(B) in the Explanation, for clause (ii), the fol<\/p>\n
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\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 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 Khamak
\n6.
\nGottuvadhyam or Chitravina
\n7.
\nKatho
\n8.
\nSarod
\n9.
\nSitar
\n10.
\nSurbah<\/p>\n
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\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 dufDimdi or dimri – small frame drum without jingles
\n101.
\nKanjira – small frame drum with one jingle
\n102.
\nKansi – small without jingles
\n103.
\nPatayanithappu – medium frame drum played with hands
\n104.
\nChenda
\n105.
\nDollu
\n106.
\nDhak
\n107.
\nDhol
\n108.
\nDholi\n<\/p>\n
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