GOVERNMENTOFTELANGANA ABSTRACT
The Telangana Goods and Services Tax Act, 2017(Act No.23 of 2017) – State Tax – Rates of Tax on Goods and Services –Certain amendments - Notification-Orders–Issued.
REVENUE(COMMERCIALTAX-II)DEPARTMENT
G.O.Ms.No.252 Dated:22-11-2017.
Readthefollowing:-
1. G.O.Ms.No.110,Revenue(CT-II)Department, Dt.29-06-2017.
2. G.O.Ms.No.175,Revenue(CT-II)Department, Dt.25-07-2017.
3. G.O.Ms.No.193,Revenue(CT-II)Department,Dt.30-08-2017
4. G.O.Ms.No.204,Revenue(CT-II)Department,Dt.18-09-2017
5. G.O.Ms.No.227,Revenue(CT-II)Department,Dt.05-10-2017.
6. FromCommissionerofStateTax,Telangana,Hyderabad,letterin
CCT’sRefNo.A(1)/75/2017,Dt.11-10-2017.
ORDER:
*****
TheappendedNotificationshallbepublishedinanExtra-ordinaryissueof
TelanganaGazetteDt:22-11-2017.
(BYORDERANDINTHENAMEOFTHEGOVERNOROFTELANGANA)
SOMESHKUMAR
PRINCIPALSECRETARYTOGOVERNMENT
To
TheCommissionerofPrinting,StationeryandStoresPurchase,
(PublicationWing)Telangana,HyderabadforpublicationoftheNotification (Heisrequestedtosupply(20)copiesofthenotificationtothisDepartment and(300)copiestoCommissionerof CommercialTaxes,Telangana,Hyd).
TheCommissionerofCommercialTaxesDept.,TelanganaState,Hyderabad. TheGeneralAdministration(Vigilance Enforcement)Department,Telangana,
B.R.K.R.Builxdding,Hyderabad.
TheSecretary,V.A.T.,AppellateTribunal,Nampally,Hyderabad.
TheDirectorGeneral,GeneralAdministration(VigilanceEnforcement)Dept, TelanganaState,B.R.K.R.Buildings,Hyderabad.
Copyto:
TheAccountantGeneral,O/o.theAG,TelanganaState,Hyderabad. TheLaw(A)Department,TelanganaSecretariat,Hyderabad.
TheP.S.tothePrincipalSecretarytoHon’bleChiefMinister,
GovernmentofTelangana,Hyderabad.
ThePS.toPrincipalSecretarytoGovt.,(CTEx.),RevenueDet.,TS.,Hyd. SF/SC's.
//FORWARDED::BYORDER//
SECTIONOFFICER
(P.T.O.,forNotification)
::2 ::
NOTIFICATIONNo.24/2017–StateTax(Rate)
In exercise of the powers conferred by sub-section (1) of section 9, sub-section(1)of Section11,sub-section(5) of Section 15andsub-section(1)of section16of theTelanganaGoodsand ServicesTaxAct,2017(23 of 2017),the StateGovernment,ontherecommendationsof theCouncil,andonbeing satisfied that itisnecessaryinthepublicinterest sotodo,herebymakesthefollowing amendments intheNotificationNo.11/2017- StateTax (Rate), issuedinG.O.Ms No.110,Revenue(CT-II) Department,Dt.29-06-2017andasamendedfromtimeto
time,namely:-
AMENDMENTS
Inthesaidnotification,intheTable,againstserialnumber3,foritem(vi)in column(3)andtheentriesrelatingthereto,incolumns(3), (4)and (5), thefollowing
shallbesubstituted,namely;-
(3) / (4) / (5)“(vi)Servicesprovidedto theCentralGovernment,State Government, UnionTerritory,alocalauthorityora governmentalauthoritybyway ofconstruction,erection, commissioning,installation,completion,fittingout, repair,maintenance,renovation,oralterationof–
(a) acivil structureoranyotheroriginalworks meantpredominantlyforuseotherthanfor commerce,industry,oranyotherbusinessor profession;
(b) astructuremeantpredominantlyforuseas(i) aneducational,(ii)aclinical,or(iii)anartor culturalestablishment;or
(c) aresidentialcomplexpredominantlymeantfor self-useortheuseof theiremployeesorother persons specified in paragraph 3 of the ScheduleIII of the State Goodsand Services Tax Act,2017 / 6 / -
(vii)Constructionservicesotherthan(i),(ii),(iii),(iv),(v)
and (vi)above / 9 / -”.
ThisNotificationshall bedeemedto havecomeintoforcewitheffectfrom
21-09-2017.
NOTIFICATIONNo.25/2017–StateTax(Rate)
Inexerciseof thepowersconferredbysub-section (1) of section11of the TelanganaGoodsandServicesTax Act,2017(23 of 2017),theStateGovernment, onbeingsatisfiedthat it is necessary inthe publicinterest so to do,onthe recommendationsof the Council, hereby makes the followingamendmentsinthe notification No.12/2017- StateTax (Rate), issued G.O.MsNo.110,Revenue(CT-II) Department,Dt.29-06-2017andasamendedfromtimeto time,namely:-
AMENDMENT
Inthesaidnotification,intheTable,afterserialnumber81andtheentries relatingthereto,thefollowingshallbeinserted,namely;-
(1) / (2) / (3) / (4) / (5)“82 / Chapter9996 / Servicesbywayofrightto admissionto theeventsorganised underFIFA U-17WorldCup2017 / Nil / Nil”.
ThisNotificationshall bedeemedto havecomeintoforcewitheffectfrom
21-09-2017.
NOTIFICATIONNo.26/2017–StateTax(Rate)
Inexerciseof thepowersconferredbysub-section (1) of section11of the TelanganaGoodsandServicesTax Act,2017(23 of 2017),theStateGovernment, onbeingsatisfiedthat it is necessary inthe publicinterest so to do,onthe recommendationsoftheCouncil,herebyexemptsintrastatesupplyofheavywater andnuclearfuelsfallinginChapter28oftheFirstSchedule to theCustomsTariff Act, 1975(CentralAct No. 51of1975) by theDepartmentofAtomicEnergytothe Nuclear PowerCorporation of India Ltdfrom thewholeof thestatetaxleviable thereonunderSection9of theTelanganaGoodandServicesTaxAct, 2017(23 of
2017).
ThisNotificationshall bedeemedto havecomeintoforcewitheffectfrom
21-09-2017.
NOTIFICATIONNo.27/2017–StateTax(Rate)
Inexerciseof thepowersconferredbysub-section (1) of Section9of the TelanganaGoodsandServicesTax Act,2017(23 of 2017),theStateGovernment, ontherecommendationsof the Council, hereby makes thefollowingamendments intheNotificationNo.1/2017-State Tax (Rate), issuedinG.O.MsNo. 110,Revenue
(CT-II) Department,Dt.29-06-2017andsubsequentlyamended,namely:-
InthesaidNotification,-
AMENDMENTS
A. inScheduleI-2.5%,-
(i) againstserialnumbers11,13,25,45,46,47,48,49,50,51,52,
53,54,55,56,58and59,incolumn(3), forthe words“putup in unitcontainerandbearingaregisteredbrandname”, thewords, bracketsandletters“putupin unitcontainerand,-
(a) bearingaregisteredbrandname;or
(b) bearing a brand name on which an actionable claim or enforceableright inacourtoflaw isavailable[otherthanthose whereanyactionableclaimoranyenforceable rightinrespect of suchbrandnamehasbeenvoluntarilyforegone, subjectto theconditionsasintheANNEXURE]”,shallbe substituted;
(ii) after S.No.29andtheentriesrelatingthereto,thefollowingserial numberandtheentriesshallbeinserted,namely:-
“29A 0802 Walnuts,whetheror notshelled”;
(iii) afterS.No.33andtheentriesrelatingthereto,thefollowingserialnumber andtheentriesshallbeinserted,namely:-
“33A 0813 Tamarind, dried”;
(iv) afterS. No.100andtheentries relatingthereto, thefollowingserial numberandtheentriesshallbe inserted,namely:-
“100A 2106 RoastedGram”;
(v)inS.No.105,incolumn(3), thebracketsandwords,“[other than aquaticfeed includingshrimpfeed andprawnfeed, poultry feedcattlefeed, includinggrass, haystraw,supplementhuskof pulses, concentrates additives,wheatbran de-oiled cake]”, shallbe omitted;
(vi)inS.No.106,incolumn(3), thebracketsandwords,“[other than aquaticfeedincluding shrimpfeedand prawn feed,poultry feedcattlefeed, includinggrass, haystraw,supplementhuskof pulses, concentrates additives,wheatbran de-oiled cake]”, shallbe omitted;
(vii) inS.No.107,incolumn(3),forthewords, “otherthanaquaticfeed includingshrimp feedandprawnfeed,poultryfeedcattlefeed, including grass,haystraw,supplementhuskofpulses, concentrates& additives,wheatbrande-oiledcake”,thewords “otherthancottonseedoilcake”,shallbesubstituted;
(viii) inS.No.185, forthe entry incolumn (3), theentry“Agarbatti, lobhan,dhoopbatti,dhoop,sambhrani”,shallbe substituted;
(ix) after S.No.198andtheentriesrelating thereto,thefollowingserial numberandentriesshallbeinserted,namely:-
“198A / 4601, / Grass, leaf or reed or fibre products,4602 / includingmats,pouches,wallets”;
(x) inS.No.200,incolumn(3), fortheword“kites”,thewords“Kites, Papermachearticles”,shallbe substituted;
(xi) after S.No.201andtheentriesrelating thereto,thefollowingserial numberandtheentriesshallbeinserted,namely:-
“201A 4907 DutyCreditScrips”;
(xii) after S.No.219andtheentriesrelating thereto,thefollowingserial numbersandtheentriesshallbe inserted,namely:-
“219A / 5801 / Corduroyfabrics219B / 5808 / Sareefall”;
(xiii) after S.No.257andtheentriesrelating thereto,thefollowingserial numberandtheentries shall be inserted,namely:-
“257A 9404 CottonquiltsofsalevaluenotexceedingRs.
1000perpiece”;
(xiv) after S.No.259andtheentriesrelating thereto,thefollowingserial numberandtheentries shallbe inserted,namely:-
“259 9601 Workedcoralsotherthanarticlesofcoral”;
(xv) forS. No.260andtheentriesrelatingthereto,thefollowingshallbe substituted,namely:-
“260 9603 [other than
9603
1000]
Broomsticks [other than broomsconsisting of twigsor othervegetablematerials bound together,withorwithouthandles]”;
(xvi) after S.No.263andtheentriesrelating thereto,thefollowingserial numberandtheentries shallbe inserted,namely:-
“263A Any chapter
Rosaries,prayerbeadsorHawansamagri”;
B. inScheduleII-6%,-
(i) inS.No.15,incolumn(3), theword“walnuts,”,shallbeomitted;
(ii) inS.No.17,incolumn(3), forthewordsandfigure“dried fruitsof
Chapter8”, thewords,figureandbrackets,“driedfruits ofChapter
8[otherthantamarind,dried]”,shallbe substituted;
(iii) inS.No.45,incolumn(3), forthewordsandbrackets,“Texturised vegetableproteins (soya bari) andBarimadeof pulses including mungodi”,thewords andbrackets,“Texturisedvegetableproteins (soya bari), Barimadeof pulses includingmungodiandbatters, includingidli /dosabatter”,shallbe substituted;
(iv)inS.No. 46,incolumn(3), forthewords“ready forconsumption form”,thewordsandbrackets,“ready forconsumptionform (other
thanroastedgram),shallbesubstituted;
[Contd…….pg.6]
(v)inS.No.49,incolumn(3), forthewords“putupinunitcontainer andbearingaregisteredbrand name”, thewords,brackets and letters“putupinunitcontainerand,-
(a) bearingaregisteredbrandname;or
(b) bearing a brand name on which an actionable claim or enforceableright inacourtoflaw isavailable[otherthanthose whereanysuchactionableclaimor enforceablerightinrespect of suchbrandnamehasbeenvoluntarilyforegone, subjectto the conditions as specified in the ANNEXURE]”, shall be substituted;
(vi)inS.No.73,incolumn(3) ,forthe word“agarbattis”, thewords, “agarbattis,lobhan,dhoop batti,dhoop,sambhrani”,shallbe substituted;
(vii) afterS. No.85andtheentries relatingthereto, thefollowingserial numberandtheentriesshallbeinserted,namely:-
“85A 4016 Rubberbands”;
(viii)after S.No.92andtheentriesrelatingthereto,thefollowingserial numberandtheentriesshallbeinserted,namely:-
“92A 44, 68,
83
Idolsofwood,stone[includingmarble]and metals[otherthanthosemadeofprecious
metals]”;
(ix) after S.No.99andtheentriesrelatingthereto,thefollowingserial numberandtheentries shallbe inserted,namely:-
“99A 4419 TablewareandKitchenwareofwood”;
(x) inS.No.128,incolumn(3) ,forthe words“similar documentsof title”, the wordsand brackets, “similar documents of title[other thanDutyCreditScrips]”,shallbe substituted;
(xi) inS.No.147, fortheentryincolumn(3) ,theentry“Woven pile fabrics and chenillefabrics exceptCorduroyfabrics, other than fabricsofheading 5802or 5806”,shallbe substituted;
(xii) inS. No. 154, fortheentry incolumn (3),theentry“Braidsinthe piece;ornamental trimmings in the piece, without embroidery, other than knitted or crocheted;tassels, pomponsand similar articles[otherthansareefall]”,shallbesubstituted;
(xiii) after S.No.171andtheentriesrelating thereto,thefollowingserial numberandtheentriesshallbeinserted,namely:-
“171A 6501 Textilecaps”;
[Contd…….pg.7]
(xiv) inS. No.176,incolumn(3), after thewords“Sand limebricks” the words“orStoneinlaywork”shallbe inserted;
(xv) after S.No.176andtheentriesrelating thereto,thefollowingserial numberandtheentriesshallbeinserted,namely:-
“176A / 6802 / Statues,statuettes,pedestals;highorlowreliefs,crosses,figuresofanimals,bowls,
vases,cups,cachouboxes,writingsets,
ashtrays,paperweights,artificialfruitand
foliage,etc.;otherornamentalgoods
essentiallyofstone”;
(xvi) afterS.No.177andtheentries relatingthereto, thefollowingserial numbersandtheentriesshallbe inserted,namely:-
“177A / 6909 / Pots,jarsandsimilararticlesofakindused fortheconveyanceandpackingofgoodsof ceramic177B / 6911 / Tableware,kitchenware,otherhousehold articlesandtoiletarticles,ofporcelainor china
177C / 6912 / Tableware,kitchenware,otherhousehold articles andtoiletarticles,otherthanof porcelainorchina
177D / 6913 / Statuesandotherornamentalarticles”;
(xvii) afterS.No.189andtheentries relatingthereto, thefollowingserial numberandtheentriesshallbeinserted,namely:-
“189A / 8306 / Bells, gongs and the like, non-electric, of basemetal; statuettesandotherornaments,ofbasemetal;photograph,pictureor similar
frames, ofbasemetal;mirrorsofbasemetal;
metalbidriware”;
(xviii)afterS.No.195andtheentriesrelating thereto,thefollowingserial numberandtheentries shall be inserted,namely:-
“195A 8424 Nozzlesfordripirrigationequipmentor nozzlesforsprinklers”;
(xix) afterS.No.224andtheentries relatingthereto, thefollowingserial numberandtheentriesshallbeinserted,namely:-
“224A 9404 CottonquiltsofsalevalueexceedingRs.
1000perpiece”;
[Contd…….pg.8]
(xx) after S.No.231andtheentriesrelating thereto,thefollowingserial numberandtheentriesshallbeinserted,namely:-
“231A / 9601 / Workedivory,bone,tortoiseshell,horn,antlers,motherofpearl,andother animal
carvingmaterialandarticlesofthese
materials,articlesofcoral(includingarticles
obtainedby moulding)”;
C. inScheduleIII-9%,-
(i) inS.No.23, incolumn(3), forthewordsandbracket“Diabetic foods;[other thanNamkeens”, the words and bracket, “Diabetic foods, Custard powder;[other than batters including idli/dosa batter,Namkeens”,shallbe substituted;
(ii) inS.No.111,incolumn(3), forthe words“PlasticTarpaulin”, the words,“PlasticTarpaulin, Medicalgradesteriledisposable gloves, Plasticraincoats”,shallbesubstituted;
(iii) after S.No.123andtheentriesrelating thereto,thefollowingserial numberandtheentriesshallbeinserted,namely:-
“123A 4016 Rice rubber rolls for paddy de-husking machine”;
(iv) S.No.140andtheentriesthereofshallbe omitted;
(v) inS.No.157, incolumn (3), forthe words “Braille paper”, the words “Braille paper, kites, Paper mache articles” shall be substituted;
(vi)inS.No.172,incolumn(3), forthewords,“offelt”, thewordsand brackets,“offelt[otherthantextilecaps]”,shallbesubstituted;
(vii) S.Nos.186and187andtheentriesthereofshallbe omitted; (viii) S.No.304andentriesthereofshallbe omitted;
(ix) in S. No. 325, in column (3), for the words “other than fire extinguishers,whetherornotcharged”, thewords,“other thanfire extinguishers, whether or not charged and Nozzles for drip irrigationequipmentor nozzlesfor sprinklers”shallbe substituted;
(x) inS. No.384,incolumn(3), for thewordsandfigures,“Computer monitors not exceeding 17 inches”, the words and figures, “Computermonitorsnotexceeding20inches”,shallbesubstituted;
(xi) in S. No. 438, for the entry in column (3), the entry, “Coir mattresses,cottonpillowsandmattresses”,shallbe substituted;
(xii) after S.No.449andtheentriesrelating thereto,thefollowingserial numberandtheentriesshallbeinserted,namely:-
“449A 9613 Kitchengaslighters”;
[Contd…….pg.9]
D. inSchedule-IV-14%,-
(i) in S.No.9, in column (3), the words“ , Custardpowder” shall be omitted;
(ii) in S.No.45,incolumn(3),for thewords,“plastictarpaulins”,the words “plastic tarpaulins, medical grade sterile disposable gloves, plasticraincoats”,shallbe substituted;
(iii) in S. No.49, in column(3), forthewords,“otherthanerasers”,the words, “otherthanerasers,rubberbands,rice rubberrollsforpaddy de-huskingmachine”,shallbe substituted;
(iv) in S.No.70,in column(3),forthewords,“ofOthercalcareousstone”, the words and brackets, “of Other calcareous stone [other than statues, statuettes, pedestals;highorlow reliefs,crosses, figures of animals, bowls,vases, cups, cachou boxes,writingsets, ashtrays, paper weights, artificial fruit and foliage;other ornamental goods essentiallyofstone]”,shallbe substituted;
(v)in S.No.85,thewords,“ceramicpots,jarsandsimilararticlesofakind usedfortheconveyanceorpackingofgoods”,shallbe omitted;
(vi) S.No.87 andtheentriesthereofshallbe omitted;
(vii) in S. No.154, in column(3), forthewordsandfigures,“other than computermonitorsnotexceeding 17 inches”,thewordsandfigures, “other than computer monitorsnot exceeding20 inches”, shall be substituted;
(viii) S.No.219andentriesthereofshallbe omitted;
(ix) inS.No.222, incolumn (3), for the words,“otherthan flints and wicks”,thebracketsandwords,“[other thanflints, wicksorKitchen gaslighters]”,shallbe substituted;
E. inSchedule-V-1.5%,-
in S.No. 2, in column (3), for the words, “other than Non-Industrial Unworkedor simply sawn, cleavedor bruted”, the words, “other than industrial ornon-industrial, unworkedorsimplysawn,cleaved orbruted, includingunsorteddiamonds”,shallbe substituted;
F. inSchedule-VI-0.125%,-
in S.No.1,for theentryin column(3), theentry,“Diamonds,industrialor non-industrial, unworked or simplysawn, cleavedor bruted, including unsorteddiamonds”,shallbe substituted;
G.intheExplanation,forclause(ii),thefollowingshallbe substituted,namely:-
“(ii)(a)Thephrase“brandname” meansbrandnameortradename,thatis to say,anameoramark,suchassymbol,monogram,label,signatureor inventedwordorwritingwhichisusedin relationto suchspecifiedgoods forthepurposeofindicating,orso asto indicateaconnectionin thecourse oftradebetweensuchspecifiedgoodsandsomepersonusingsuchnameor markwithorwithoutanyindicationoftheidentityofthatperson.
(b) The phrase“registeredbrandname”means,-
(A) a brand registeredas onthe 15th May2017 under the Trade Marks Act,1999.irrespective ofwhetherornotthebrandis subsequentlyderegistered;
(B) abrandregisteredasonthe15thMay2017undertheCopyright
Act,1957(14of1957;
(C) abrandregisteredasonthe15thMay2017underanylaw forthe timebeinginforceinanyothercountry.”;
H. afterparagraph2,thefollowingAnnexureshallbe inserted,namely;-
“ANNEXURE”
Forforegoing anactionable claimorenforceablerighton a brandname,-
(a) thepersonundertakingpackingofsuchgoodsin unitcontainers whichbearabrand nameshallfile an affidavitto thateffect withthejurisdictionalJoint Commissionerof StateTax that he is voluntarily foregoinghis actionable claimor enforceable right onsuchbrandnameasdefinedinExplanation(ii)(a);and
(b) thepersonundertakingpackingofsuchgoodsin unitcontainers which bearsabrandnameshall,oneachsuchunitcontainers, clearlyprint in indelibleink, both in Englishand the local language,that in respect of the brand name as defined in Explanation(ii)(a)printedon theunitcontainershe hasforegone hisactionableclaimorenforceablerightvoluntarily.”.
This Notification shall be deemed to have come into force with effect from
22-09-2017.
NOTIFICATIONNo.28/2017–StateTax(Rate)
In exerciseof the powersconferredby sub-section(1) of Section 11 of the TelanganaGoodsandServicesTax Act,2017 (23 of2017),theStateGovernment,on therecommendationsoftheCouncil,hereby makes thefollowingamendmentsinthe notificationNo.2/2017- StateTax(Rate),issuedin G.O.MsNo.110, Revenue(CT-II) Department,Dt. 29-06-2017andsubsequentlyamended,namely:-
Inthesaidnotification,-
A. in the Schedule,-
AMENDMENTS
(i) againstserialnumber27,in column(3),forthewords“otherthanput up in unit containers and bearinga registeredbrand name”,the words,bracketsandletters“otherthanthoseputupin unitcontainer and,-
(a) bearingaregisteredbrandname;or
(b)bearingabrandnameon whichanactionableclaimor enforceable rightin acourtof law is available[otherthan thosewhereany actionable claim or enforceable right in respect of such brand namehasbeenforegonevoluntarily,subjecttotheconditionsasin the ANNEXURE I]”,shallbe substituted;
(ii) againstserialnumbers29 and45,in column(3), for thewords“other thanputupinunitcontainerandbearingaregisteredbrandname”, the words, brackets and letters “otherthan those put up in unit containerand,-
(a) bearingaregisteredbrandname;or
(b)bearingabrandnameon whichanactionableclaimor enforceable rightin acourtof law is available[otherthan thosewhereany actionable claim or enforceable right in respect of such brand namehasbeenforegonevoluntarily,subjecttotheconditionsasin the ANNEXURE I]”,shallbe substituted;
(iii) againstserialnumbers65,66,67,68,69,70,71,72,73,74,75,77 and78,in column(3),forthewords“other thanthoseputupin unit containerandbearingaregisteredbrandname”, thewords,brackets andletters “otherthanthoseputupin unitcontainerand,-
(a) bearingaregisteredbrandname;or
(b)bearingabrandnameon whichanactionableclaimor enforceable rightin acourtof law is available[otherthan thosewhereany actionable claim or enforceable right in respect of such brand namehasbeenforegonevoluntarily,subjecttotheconditionsasin the ANNEXURE I]”,shallbe substituted;
(iv) againstserialnumber101,in column(3), forthe words “other than putupinunitcontainerandbearingaregisteredbrandname”, the words,bracketsandletters“otherthanthoseputupin unitcontainer and,-
(a) bearingaregisteredbrandname;or
(b)bearingabrandnameon whichanactionableclaimor enforceable rightin acourtof law is available[otherthan thosewhereany actionable claim or enforceable right in respect of such brand namehasbeenforegonevoluntarily,subjecttotheconditionsasin the ANNEXURE I]”,shallbe substituted;
(v)againstserialnumber108,in column(3), forthe words “other than putupinunitcontainersandbearingaregisteredbrandname”, the words,bracketsandletters“otherthanthoseputupin unitcontainer and,-
(a) bearingaregisteredbrandname;or
(b)bearingabrandnameon whichanactionableclaimor enforceable rightin acourtof law is available[otherthan thosewhereany actionable claim or enforceable right in respect of such brand namehasbeenforegonevoluntarily,subjecttotheconditionsasin the ANNEXURE I]”,shallbe substituted;
(vi) in S.No.102,fortheentries in column(2) ,theentries“2301,2302,
2308,2309”,shallbe substituted;
(vii) afterS. No.102andtheentriesrelatingthereto,thefollowingserial numberandtheentries shallbe inserted,namely:-
“102A 2306 Cottonseedoilcake”;
(viii) after S. No. 130andtheentriesrelatingthereto,thefollowingserial
numberandtheentries shallbe inserted,namely:-
“130A 50 to
55
Khadifabric,soldthroughKhadiandVillage
IndustriesCommission(KVIC)andKVIC
certifiedinstitutions/outlets”;
(ix) afterS. No.135andtheentriesrelatingthereto,thefollowingserial numberandtheentries shallbe inserted,namely:-
“135A 69 Idolsmadeofclay” ;
(x) in S. No.138,fortheentryin column(3),theentry“Charkhaforhand spinningofyarns,includingambercharkha”,shallbe substituted;
(xi) in S. No.143, forthe entry in column (3), the entry“Indigenous handmademusicalinstrumentsaslistedin ANNEXUREII”, shallbe substituted;
(xii) inS.No. 144,fortheentryincolumn(3),theentry“Muddhasmadeof sarkanda, Broomsor brushes, consistingof twigsorothervegetable materials, bound together, with or without handles”, shall be substituted;
B. in the Explanation, for clause (ii), the followingshall be substituted, namely:-
“(ii)(a)Thephrase“brandname” meansbrandnameortradename,thatis
to say,anameoramark,suchassymbol,monogram,label,signatureor inventedwordorwritingwhichisusedin relationto suchspecifiedgoods forthepurposeofindicating,orso asto indicateaconnectionin thecourse oftradebetweensuchspecifiedgoodsandsomepersonusingsuchnameor markwithorwithoutanyindicationoftheidentityofthatperson.
(b) The phrase“registeredbrandname”means,-
(A) a brand registeredas onthe 15th May2017 under the Trade Marks Act,1999irrespective ofwhetherornotthebrandis subsequentlyderegistered;
(B) abrandregisteredasonthe15thMay2017undertheCopyright
Act,1957(14 of1957);
(C) abrandregisteredasonthe15thMay2017underanylaw forthe timebeinginforceinanyothercountry.”;
(C) afterparagraph2,thefollowingAnnexuresshallbe inserted,namely:-
“ANNEXURE-I”
Forforegoing anactionable claimorenforceablerighton a brandname,-
(a) thepersonundertakingpackingofsuchgoodsin unitcontainerswhich bears a brand name shall file an affidavitto that effect with the jurisdictional commissioner of State tax that he is voluntarily foregoinghisactionableclaimorenforceablerightonsuchbrandname asdefinedin Explanation(ii)(a);and
(b) thepersonundertakingpackingofsuchgoodsin unitcontainerswhich bearabrandnameshall,oneachsuchunitcontainers,clearlyprintin indelibleink,bothin Englishandthelocallanguage,thatin respectof thebrandnameasdefined in Explanation(ii)(a) printedontheunit containershe has foregonehis actionable claimorenforceableright voluntarily.
[Contd…….pg.14]
“ANNEXURE-II”
LIST OF INDIGENOUS HANDMADEMUSICALINSTRUMENTS1. / BulbulTarang
2. / Dotar,Dotora,orDotara
3. / Ektara
4. / GetchuVadyamorJhallari
5. / GopichandorGopiyantraorKhamak
6. / GottuvadhyamorChitravina
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. / MohanVeena
20. / NakulaVeena
21. / Nanduni
22. / RudraVeena
23. / SaraswatiVeena
24. / VichitraVeena
25. / Yazh
[Contd…….pg.15]
26. / RanjanVeena27. / TriveniVeena
28. / Chikara
29. / Dilruba
30. / Ektaraviolin
31. / Esraj
32. / Kamaicha
33. / MayuriVinaorTaus
34. / Onavillu
35. / Behala(violintype)
36. / PenaorBana
37. / Pulluvanveena–one stringedviolin
38. / Ravanahatha
39. / Folk sarangi
40. / Classicalsarangi
41. / Sarinda
42. / TarShehnai
43. / Gethuor Jhallari
44. / GubgubaorJamuku-Percussionstring instrument
45. / Pulluvankutam
46. / Santoor-Hammeredchordbox
47. / Pepa
48. / PungiorBeen
49. / IndianHarmonium:Doublereed
50. / Kuzhal
51. / Nadaswaram
52. / Shehnai
53. / Sundari
[Contd…….pg.16]
54. / Tangmuri55. / Alghoza-doubleflute
56. / Bansuri
57. / Venu(Carnaticflute)Pullanguzhal
58. / Mashak
59. / Titti
60. / Srutiupanga
61. / Gogona
62. / Morsing
63. / Shrutibox
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. / Ghatsingharior gadasingari
79. / Ghumot
80. / Gummeta
81. / Kanjira
[Contd…….pg.17]
82. / Khol83. / KinparandDhopar(tribaldrums)
84. / Maddale
85. / Maram
86. / Mizhavu
87. / Mridangam
88. / Pakhavaj
89. / Pakhavajjori -Sikh instrumentsimilarto tabla
90. / Panchamukhavadyam
91. / Pung
92. / ShuddhamadalamorMaddalam
93. / Tabala/tabl/chameli-gobletdrum
94. / Tabla
95. / Tablatarang-setoftablas
96. / Tamte
97. / ThanthiPanai
98. / Thimila
99. / Tumbak,tumbaknari,tumbaknaer
100. / Daff,duff,dafordufDimdiordimri-small framedrumwithoutjingles
101. / Kanjira-smallframedrumwith one jingle
102. / Kansi-smallwithoutjingles
103. / Pat ayanithappu-mediumframedrum playedwithhands
104. / Chenda
105. / Dollu
106. / Dhak
107. / Dhol
108. / Dholi
[Contd…….pg.18]
109. / Idakka110. / Thavil
111. / Udukai
112. / Chande
113. / Nagara-pairofkettledrums
114. / Pambai-unitoftwo cylindricaldrums
115. / Paraithappu,halgi-frame drumplayedwith two sticks
116. / Sambal
117. / Stickdafforstickduff-daffin astand playedwithsticks
118. / Tamak'
119. / Tasha-typeofkettledrum
120. / Urumee
121. / JaltarangChimpta-fire tongwithbrass jingles
122. / Chengila-metaldisc
123. / Elathalam
124. / Geger-brassvessel
125. / GhatamandMatkam(Earthenwarepot drum)
126. / Ghungroo
127. / KhartalorChiplya
128. / Manjeeraorjhanjortaal
129. / Nut-clay pot
130. / Sankarjang–lithophone
131. / Thali-metalplate
132. / Thattukazhimannai
133. / Kanchtarang,atypeofglassharp
134. / Kashthatarang,atypeofxylophone.”.
[Contd…….pg.19]
::19 ::
This Notification shall be deemed to have come into force with effect from
22-09-2017
NOTIFICATIONNo.29/2017–StateTax(Rate)
Inexerciseofthepowersconferredbyclause(ii)oftheprovisotosub-section(3) of Section54 of theTelanganaGoodsand Services TaxAct,2017 (23 of 2017),the Central Government,on the recommendations of the Council,hereby makes the following amendments in the notificationNo.5/2017- State Tax(Rate), issued in G.O.Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017 and subsequently amended,namely:-
AMENDMENT
Inthesaidnotification, intheTable,after S. No.6 andtheentriesrelating thereto,thefollowingserialnumbersandtheentriesshallbe inserted,namely;-
“6A 5801 Corduroyfabrics.”.
This Notification shall be deemed to have come into force with effect from
22-09-2017.
NOTIFICATIONNo.30/2017–StateTax(Rate)
In exerciseof the powersconferredby sub-section(1) of Section 11 of the TelanganaGoodsandServicesTax Act,2017 (23 of2017),theStateGovernment,on being satisfied that it is necessary in the public interest so to do, on the recommendationsoftheCouncil,hereby makes thefollowingfurther amendmentsin thenotificationNo.12/2017-StateTax(Rate),issuedin G.O.MsNo.110,Revenue(CT- II)Department,Dt.29-06-2017andasamended fromtimetotime;-
AMENDMENT
Inthesaidnotification, in theTable,after serialnumber9A andtheentries relatingthereto,thefollowingshallbe inserted,namely:-
(1) / (2) / (3) / (4) / (5)“9B / Chapter99 / Supplyofservicesassociated withtransitcargotoNepaland Bhutan(landlockedcountries). / Nil / Nil”
This Notification shall be deemed to have come into force with effect from
29-09-2017.
SOMESHKUMAR
PRINCIPALSECRETARY TOGOVERNMENT