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Naya Raipur, the 25th September 2017

NOTIFICATION No. 2 8/201 ?-State Tax (Rate)

No. F-10- 75/201'llCTlV (130). - In exercise ofthe powers conferred by sub-section (l) ofsection ll of thechhattisgarh Coods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the foliowing amendments in the notification of the State Govemment, in the Commercial Tax Department, No. 2/2017-State Tax (Rate) notification No. F-10- 43/2017/CTN (70), dated the 28th June, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, daled the 29lh June, 2017, namely :-

In the said notification,-

(A) in the Schedule,- (i) against serial numbers27,29,45,65,66,6'7,68,69,'70"71,72,'73,74,'75,77,'l8, 10l and 108, 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 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 lother than those where any actionable claim or enforceable right in respect ofsuch brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE Il", shall be substituted; *2301,2302,2308,2309", (ii) in S. No. 102, for the enfuies in column (2) ,the entries shall be substituted: Bffiqird rrq{d, ffii+ 27 fta:ER 20r7 8s6 (17)

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

"102A 2i06 Cotton seed oil cake" :

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

Khadi fabric, sold through Khadi and Village lndustries and KVIC certified institutions/outlets" :

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

"tisA I 69 Idols made of (vi) in S. No. 138, for the entry in column (3) ,the entry "Charkha for hand spinning of yarns, including amber charkha", shall be substituted;

(vii) in S. No. 143, for the entry in column (3), the entry "Indigenous handmade musical instruments as listed in ANNEXURE ll", shall be substituted;

(viii) 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", shal I be substituted;

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

"(iD (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 oftrade between such specified goods and some person using such name or mark with or without any indication of the identity ofthat person.

(b) 'fhe phrase "registered brand name" means,- (A) a bmnd registered as on the l5th May 2017 under the Trade Marks Act, 1999 irrespective ofwhether or not the brand is subsequently deregisteredi (B) a brand registered as on the l5th May20l7 under the Copyright Act, 1957( l4 of 1957);

(C) a brand registered as on the I 5th May20 17 under any law for the time being in force in any other country."l

(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 eflect with the jurisdictional commissioner of State tax that he is voluntarlly foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and

(b) the person undefiaking 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 ofthe brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily. 8s6 (18) oderE {qq-d, fu{i6 27 fuawq 2617

ANNEXURE II

List of indigenous handmade musical instruments Bulbul Tarang 2. Dotar, Dotora, or 4. Getchuvadyam or Jhallari 5. Copichand or Copiyantra or Klamak 6. Gottuvadhvam or Chitravina 7. Katho 9. 10. 11 Surshringar 12. S\,,,/arabat 13. 14. Tambura 15. 16. Tuntuna 17. MaeadiVeena 18. Hansaveena 1S. Mohan 20. NakulaVeena 2l Nanduni 22. Rudraveena SaraswatiVeena 24. Vichitraveena 25. Yaz.h 26. Ran ianVeena 27. TriveniVeena 28. Chikara 29. Dilruha 30. Ektara it Esrai 32. Kamaicha 33. MavuriVina or 34. Onavillu Behala(violin type) 36. Pena or Bana 37. Pulluvanveena - one strinqed violin Ravanahatha :j g. Folk saransi 40. Classical 41 42. Tar shehnar' 4). Gethu or Jhallari 44. Cubguba or JamuLu - Percussion strinq instrument 45. Pulluvankutam 46. - Hammered chord box 47. Pepa Punqi or Been 49. lndian Harmonium: 50. 5t 52. 53. Sundari 54. Tangmuri 55. Alehoza - double 56. 57" (Carnatic flute) Pullanquzhal aderE {q[d, fu{i6 zz fuaqq 2617 856 (r9)

58. Mashak 59. Titti 60. Srutiupanga 61. 62. Morsins 63. 64. Harmonium (hand-pumped) 65. Ekkalam 66. Kamal 67. Ramsinga 68. Kahal 69. NasDhani 'to. Turi 71. Dhad 72. Damru 73. Dimadi 74. '7 5. 76. Dholki '7'7. 78. Chatsinshari or sadasinsari '79. Ghumot 80. Gummeta 81. Kan iira 82. Kinoar and Dhopar (tribal ) 84. 85 Maram 86. 6/. Mridanqam 89. Pakharaiiori - Sikh instrument similar to 90_ Panchamukhavadyam 91. Punq 92. Shuddhamadalam or Maddalam 93. Tabala / tabl / chameli - eoblet 94. Tabla 95. Tablatarans - set oftablas 96. Tamte 97. ThanthiPanai 98. Thimila 99. Tumbak, tumbaknari, tumbaknaer 100. Daff. duff. daf or dufDimdi or dimri - small frame drum without iingles 101 . Kaniira - small lrame drum with one jinqle t02. Kansi - small without iineles 103. Patayanithappu - medium frame drum played with hands 104. 105. Dollu t06. t0'7. Dhol t08. Dholi 109. 110. i 112. I 13. Naqara - pair of kettledrums 8s6 (20) ild{rc {r$Td, e{i{ 27 fuaqt zorz

114. Pambai - unit of two cylindrical drums 1 15. ParaithaDDu. halei - fiame drum plaved with hvo sticks 116. 117. Stick daffor stick duff - daff in a stand played with sticks I 18. Tamak' 119. Tasha - tlr:e of kettledrum t20. Urumee 121 . JaltaranqChimpta - fire tong with brass iingles 122. Cheneila - metal disc 123. Elathalam t24. Geger - brass vessel 125. and Matkam (Earthenware pot drum) 126.

127 . or Chiplya 128. Manieera or ihani or 129. - clav pot l3 0. Sankarianq - lithophone

1:t 1 Thali - metal plate 132. Thattukazhimannai 13 3. Kanchtarang, a Wpe ofglass ham 134. Kashthatarans" a tvoe of xylophone."

2. This notification shall be deemed to have come into lorce with effect from 22-09-2017.

By order and in the name olthe Govemor ofChhattisgarh, A. P. TRIPATHI, Special Secretary

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