Central Tax (Rate) Notification No 28 of 2017 dt 22nd September, 2017 under GST
Tuesday, October 10, 2017     Category : Notifications

 

Notification no 28/2017 Central Tax (Rate) date on 22nd September, 2017, GST

 

 

Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.

 

The extract of GST Notification No. 28/2017- Central Tax (Rate) is given below:

 

Notification No. 28/2017- Central Tax (Rate), GST

  

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

 

GOVERNMENT OF INDIA

 

MINISTRY OF FINANCE

(Department  of Revenue)

 

 

Notification No. 28/2017-Central Tax (Rate)

 

New Delhi,  the 22nd September, 2017

 

G.S.R.            (E).-  In exercise of the powers conferred by sub-section (1) of section 11 of            the

 

Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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-Central 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.R. 674(E), dated the 28th June, 2017, namely:-

 

 

In the said notification,-

 

(A)   in the Schedule,-

 

(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 than those put up in unit container and,-

 

(a)   bearing a registered brand name; or

(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;

 

(ii)   against serial numbers  29 and 45, 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,-

(a)   bearing a registered brand name; or

 

(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;

 

(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,-

(a)   bearing a registered brand name; or

 

(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;

 

(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,-

(a)   bearing a registered brand name; or

 

(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;

 

(v)    against serial number 108, 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 than those put up in unit container and,-

 

(a)   bearing a registered brand name; or

(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;

 

(vi)   in S. No. 102, for the entries in column (2) ,the entries “2301,2302, 2308, 2309”, shall be substituted;

 

(vii)  after S. No. 102 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

 

“102A

2306

Cotton seed oil cake” ;

 

 

 

 

(viii) after S. No. 130 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

 

 

“130A           50        to   Khadi    fabric,    sold    through   Khadi    and    Village

 

55                         Industries Commission(KVIC) and KVIC certified institutions/outlets” ;

 

 

(ix)   after S. No. 135 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

 

“135A

69

Idols made of clay” ;

 

 

 

 

 

(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;

 

(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;

 

(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;

 

(B) in the Explanation, for clause (ii), the following shall be substituted,  namely:  -

 

“(ii)(a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.

 

(b)  The phrase “registered  brand name” means,-

 

(A)   a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;

 

(B)   a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957);

 

(C)   a brand registered as on the 15th May2017 under any law for the time being in force in any other country.”;

 

(C)  after paragraph 2, the following Annexures  shall be inserted, namely: -

 

“ANNEXURE I

 

For foregoing an actionable claim or enforceable  right on a brand name,-

 

(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

 

(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.

 

 

 

ANNEXURE II

 

 

List of indigenous handmade  musical instruments

 

1.              Bulbul Tarang

 

 

 

  1. Dotar, Dotora, or Dotara

 

  1. Ektara

 

  1. Getchu Vadyam or Jhallari

 

  1. Gopichand or Gopiyantra  or Khamak

 

  1. Gottuvadhyam or Chitravina

 

  1. Katho

 

  1. Sarod

 

  1. Sitar

 

  1. Surbahar

 

  1. Surshringar

 

  1. Swarabat

 

  1. Swarmandal

 

  1. Tambura

 

  1. Tumbi

 

  1. Tuntuna

 

  1. Magadi Veena

 

  1. Hansaveena

 

  1. Mohan Veena

 

  1. Nakula Veena

 

  1. Nanduni

 

  1. Rudra Veena

 

  1. Saraswati Veena

 

  1. Vichitra  Veena

 

  1. Yazh

 

  1. Ranjan Veena

 

  1. Triveni Veena

 

 

28.

Chikara

 

 

 

 

29.

Dilruba

 

 

 

30.

Ektara  violin

 

 

 

31.

Esraj

 

 

 

 

32.

Kamaicha

 

 

 

33.

Mayuri Vina or Taus

 

 

 

34.

Onavillu

 

 

 

35.

Behala(violin type)

 

 

36.

Pena or Bana

 

 

37.

Pulluvan veena - one stringed violin

 

 

38.

Ravanahatha

 

 

39.

Folk sarangi

 

 

 

40.

Classical

sarangi

 

 

 

41.

Sarinda

 

 

 

42.

Tar shehnai

 

 

43.

Gethu or Jhallari

 

 

 

44.

Gubguba

or Jamuku - Percussion string instrument

 

 

 

45.

Pulluvan

kutam

 

 

46.

Santoor - Hammered chord box

 

 

 

47.

Pepa

 

 

 

48.

Pungi or Been

 

 

49.

Indian Harmonium:  Double reed

 

 

 

50.

Kuzhal

 

 

 

51.

Nadaswaram

 

 

 

52.

Shehnai

 

 

 

 

53.

Sundari

 

 

 

 

 

 

  1. Tangmuri

 

  1. Alghoza  - double flute

 

  1. Bansuri

 

  1. Venu (Carnatic flute)  Pullanguzhal

 

  1. Mashak

 

  1. Titti

 

  1. Sruti upanga

 

  1. Gogona

 

  1. Morsing

 

  1. Shruti box

 

  1. Harmonium (hand-pumped)

 

  1. Ekkalam

 

  1. Karnal

 

  1. Ramsinga

 

  1. Kahal

 

  1. Nagphani

 

  1. Turi

 

  1. Dhad

 

  1. Damru

 

  1. Dimadi

 

  1. Dhol

 

  1. Dholak

 

  1. Dholki

 

  1. Duggi

 

  1. Ghat singhari  or gada singari

 

  1. Ghumot

 

 

80.

Gummeta

 

 

81.

Kanjira

 

 

82.

Khol

 

 

83.

Kinpar and Dhopar (tribal drums)

 

 

84.

Maddale

 

 

85.

Maram

 

 

86.

Mizhavu

 

 

87.

Mridangam

 

 

88.

Pakhavaj

 

 

89.

Pakhavaj jori - Sikh instrument  similar  to tabla

 

 

90.

Panchamukha  vadyam

 

 

91.

Pung

 

 

92.

Shuddha madalam or Maddalam

 

 

93.

Tabala / tabl / chameli - goblet drum

 

 

94.

Tabla

 

 

95.

Tabla tarang - set of tablas

 

 

96.

Tamte

 

 

97.

Thanthi Panai

 

 

98.

Thimila

 

 

99.

Tumbak, tumbaknari,  tumbaknaer

 

 

100.

Daff, duff, daf or duf Dimdi or dimri - small frame drum without  jingles

 

 

101.

Kanjira - small frame drum with one jingle

 

 

102.

Kansi - small without  jingles

 

 

103.

Patayani thappu - medium frame drum played with hands

 

 

104.

Chenda

 

 

105.

Dollu

 

 

 

106.

Dhak

 

 

107.

Dhol

 

 

108.

Dholi

 

 

109.

Idakka

 

 

110.

Thavil

 

 

111.

Udukai

 

 

112.

Chande

 

 

113.

Nagara - pair of kettledrums

 

 

114.

Pambai - unit of two cylindrical drums

 

 

115.

Parai thappu, halgi - frame drum played with two sticks

 

 

116.

Sambal

 

 

117.

Stick daff or stick duff - daff in a stand played with sticks

 

 

118.

Tamak'

 

 

119.

Tasha - type of kettledrum

 

 

120.

Urumee

 

 

121.

JaltarangChimpta  - fire tong with brass jingles

 

 

122.

Chengila  - metal disc

 

 

123.

Elathalam

 

 

124.

Geger - brass vessel

 

 

125.

Ghatam and Matkam (Earthenware  pot drum)

 

 

126.

Ghungroo

 

 

127.

Khartal or Chiplya

 

 

128.

Manjeera or jhanj or taal

 

 

129.

Nut - clay pot

 

 

130.

Sankarjang - lithophone

 

 

131.

Thali - metal plate

 

 

 

 

  1. Thattukazhi mannai

 

  1. Kanch tarang, a type of glass harp

 

  1. Kashtha tarang, a type of xylophone.”.

 

 

 

 

[F.No.354/117/2017-TRU Pt-II]

 

 

(Mohit Tewari)

Under Secretary to the Government  of India

 

Note: - The principal notification No.2/2017-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 674(E), dated the 28th June, 2017.

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