[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-Union Territory Tax (Rate)
New Delhi, the 22nd September, 2017
G.S.R. (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.R. 711(E), dated the 28th June, 2017, namely:- In the said notification,-
(A) in the Schedule,-
(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;
“other than those put up in unit container and,-
“102A | 2306 | Cotton seed oil cake” ; |
“130A | 50 to 55 | Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets” ; |
“135A | 69 | Idols made of clay” ; |
“(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,-
irrespective of whether or not the brand is subsequently deregistered;
“ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
ANNEXURE II
| List of indigenous handmade musical instruments |
1. | Bulbul Tarang |
2. | Dotar, Dotora, or Dotara |
3. | Ektara |
4. | Getchu Vadyam or Jhallari |
5. | Gopichand or Gopiyantra or Khamak |
6. | Gottuvadhyam or Chitravina |
7. | Katho |
8. | Sarod |
9. | Sitar |
10. | Surbahar |
11. | Surshringar |
12. | Swarabat |
13. | Swarmandal |
14. | Tambura |
15. | Tumbi |
16. | Tuntuna |
17. | Magadi Veena |
18. | Hansaveena |
19. | Mohan Veena |
20. | Nakula Veena |
21. | Nanduni |
22. | Rudra Veena |
23. | Saraswati Veena |
24. | Vichitra Veena |
25. | Yazh |
26. | Ranjan Veena |
27. | 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 |
54. | Tangmuri |
55. | Alghoza - double flute |
56. | Bansuri |
57. | Venu (Carnatic flute) Pullanguzhal |
58. | Mashak |
59. | Titti |
60. | Sruti upanga |
61. | Gogona |
62. | Morsing |
63. | Shruti box |
64. | Harmonium (hand-pumped) |
65. | Ekkalam |
66. | Karnal |
67. | Ramsinga |
68. | Kahal |
69. | Nagphani |
70. | Turi |
71. | Dhad |
72. | Damru |
73. | Dimadi |
74. | Dhol |
75. | Dholak |
76. | Dholki |
77. | Duggi |
78. | Ghat singhari or gada singari |
79. | 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 |
132. | Thattukazhi mannai |
133. | Kanch tarang, a type of glass harp |
134. | Kashtha tarang, a type of xylophone.”. |
[F.No.354/117/2017-TRU Pt-II]
(Mohit Tewari)
Under Secretary to the Government of India