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Naya Raipur, the 25th September 2017

NOTIFICATIONNo. 2 8/201 ?-State Tax (Rate)

No. F-10- 75/201'llCTlV (130). - In exercise ofthe powers conferred by sub-section (l) ofsection llof 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 oflaw is available lother than those where any actionable claim or enforceable right inrespect ofsuch brand name has been foregone voluntarily, subject to the conditions

as in the ANNEXURE Il", shall be substituted;

(ii) in S. No. 102, for the enfuies in column (2) ,the entries *2301,2302,2308,2309", 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 :-

(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 withouthandles", shal I be substituted;

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

"(iD (a)

(b)

The phrase "brand name" means brand name or trade name, that is to say, a name ora mark, such as symbol, monogram, label, signature or invented word or writingwhich 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 identityofthat person.

'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)

(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

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 definedin Explanation (ii)(a); and

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 locallanguage, that in respect ofthe brand name as defined in Explanation (ii)(a) printed on the unitcontainers he has foregone his actionable claim or enforceable right voluntarily.

Khadi fabric, sold through Khadi and Village lndustries

and KVIC certified institutions/outlets" :

(b)

8s6 (18) oderE {qq-d, fu{i6 27 fuawq 2617

ANNEXURE II

List of indigenous handmade musical instruments

Bulbul Tarang

2. Dotar, Dotora, or Dotara

Ektara

4. Getchuvadyam or Jhallari

5. Copichand or Copiyantra or Klamak

6. Gottuvadhvam or Chitravina

7. Katho

Sarod

9. Sitar

10. Surbahar

11 Surshringar

12. S\,,,/arabat

13. Swarmandal

14. Tambura

15. Tumbi16. Tuntuna

17. MaeadiVeena

18. Hansaveena

1S. Mohan Veena

20. NakulaVeena

2l Nanduni

22. Rudraveena

SaraswatiVeena

24. Vichitraveena25. Yaz.h

26. Ran ianVeena

27. TriveniVeena

28. Chikara

29. Dilruha

30. Ektara violinit Esrai

32. Kamaicha

33. MavuriVina or Taus

34. Onavillu

Behala(violin type)

36. Pena or Bana

37. Pulluvanveena - one strinqed violin

Ravanahatha

:j g. Folk saransi

40. Classical sarangi

41 Sarinda

42. Tar shehnar'

4). Gethu or Jhallari

44. Cubguba or JamuLu - Percussion strinq instrument

45. Pulluvankutam

46. Santoor - Hammered chord box

47. Pepa

Punqi or Been

49. lndian Harmonium: Double reed

50. Kuzhal

5t Nadaswaram

52. Shehnai

53. Sundari

54. Tangmuri

55. Alehoza - double flute

56. Bansuri

57" Venu (Carnatic flute) Pullanquzhal

aderE {q[d, fu{i6 zz fuaqq 2617 856 (r9)

58. Mashak

59. Titti60. Srutiupanga

61. Gogona

62. Morsins

63. Shruti box

64. Harmonium (hand-pumped)

65. Ekkalam

66. Kamal

67. Ramsinga

68. Kahal

69. NasDhani'to. Turi

71. Dhad

72. Damru

73. Dimadi

74. Dhol'7 5. Dholak

76. Dholki'7'7. Duggi

78. Chatsinshari or sadasinsari'79. Ghumot

80. Gummeta

81. Kan iira82. Khol

Kinoar and Dhopar (tribal drums)

84. Maddale

85 Maram

86. Mizhavu

6/. Mridanqam

Pakhavaj

89. Pakharaiiori - Sikh instrument similar to tabla

90_ Panchamukhavadyam

91. Punq

92. Shuddhamadalam or Maddalam

93. Tabala / tabl / chameli - eoblet drum

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. Chenda

105. Dollut06. Dhak

t0'7. Dhol

t08. Dholi

109. Idakka

110. Thavili Udukai

112. Chande

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. Sambal

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 iingles122. Cheneila - metal disc

123. Elathalam

t24. Geger - brass vessel

125. Ghatam and Matkam (Earthenware pot drum)

126. Ghungroo

127 . Khartal or Chiplya

128. Manieera or ihani or taal

129. Nut - 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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