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Page 10 of 17 DT 1GST Nona:anon/ Amendment In non no 518(09-10-2017) In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No. / 2017/9(120)/XXVII(8)/2017 datec123—October, 2017 for general information.
Government of Uttarakhand Finance Section-8 No. 0-x//2017/9(120)/ XXVII(8)/2017 Dehradun :: Dated:: 6October, 2017
Notification
WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; Now, THEREFORE, In exercise of the powers conferred by sub-section (1) of section 11 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with section 21 of Uttar Pradesh General Clause Act, 1904 (1 of 1904) (as applicable to the State of Uttarakhand). the Governor, on the recommendations of the Council, is pleased to allow to make the following amendments in the notification of the Government of Uttarakhand Finance Section-8, No. 518/2017/9(120)/ XXVII(8)/2017 Dated 29 June, 2017 namely:-
1. 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 nurnbers29 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;
Page 11 of 17 DT /GST Notification/ Amendment in 000 no 518(09-19-2017) (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,-
(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 Industries 55 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 ;
Page 12 17 DT /GST Nouficanon Amendment In non no 518(09-10-2017) (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 State 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 indi . enous handmade musical instruments I. Bulbul Tarang 2. Dotar, Dotora, or Dotara 3. Ektara
Page 13 of 17 DT GST Nonfication, Amendment in not! no 518(09-10-20171 1 4. GetchuVadyam 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. MagadiVeena 18. Hansaveena 19. Mohan Veena 20. NakulaVeena 21. Nanduni 22. RudraVeena 23. SaraswatiVeena 24. VichitraVeena 25. Yazh 1 26. RanjanVeena 27. TriveniVeena 28. Chikara 29. Dilruba 30. Ektara violin 31. Esraj 32. Kamaicha 33. MayuriVina or Taus 34. Onavillu 35. Behala(violin type) 36. Pena or Bana 37. Pulluvanveena - 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
Page 14 01 17 DT :GS 1 NovficatIon/ Amendment In non no 518(09-10-2017) 45. Pulluvankutam 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. Srutiupanga 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. Ghatsinghari or gadasingari 79. Ghumot 80. Gummeta 81. Kanjira 82. Khol 83. Kinpar and Dhopar (tribal drums) 84. Maddale 85. Maram
Page 15 of 17 DI GS! Nonficanonr Amendment in non no 518(09-10-2017) 86. Mizhavu 87. Mridangam 88. Pakhavaj 89. Pakhavajjori - Sikh instrument similar to tabla 90. Panchamukhavadyam 91. Pung 92. Shuddhamadalam or Maddalam 93. Tabala / tabl / chameli - goblet drum 94. Tabla 95. Tablatarang - set of tablas 96. Tamte 97. ThanthiPanai 98. Thimila 99. Tumbak, tumbaknari, tumbaknaer 100. Daff, duff, daf or dufDimdi or dimri - small frame drum without jingles 101. Kanjira - small frame drum with one jingle 102. Kansi - small without jingles 103. Patayanithappu - 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. Paraithappu, halgi - frame drum played with two sticks 116. Sambal I 117. Stick daff or stick duff - daff in a stand played with sticks 118. Tamak' 119. Tasha - type of kettledrum 1--- 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) 1 126. Ghungroo
Page 16 of 17 DT GST Notification Amendment m non no .518(09-10-2017) 127. Khartal or Chiplya 128. Manjeera or jhanj or taal 129. Nut - clay pot 130. Sankarjang - lithophone 131. Thali - metal plate 132. Thattukazhimannai 133. Kanchtarang, a type of glass harp 134. Kashthatarang, a type of xylophone.".
2. This notification shall be deemed to have come into force with effect from 22nd day of September, 2017.
/ (Radha Raturi) Principal Secretary
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