Notification No 2/2017 Integrated Tax (Rate) : Exempts Inter-State supplies of goods – IGST Act :Updated

By | June 29, 2017
(Last Updated On: June 2, 2018)

Notification No 2/2017 Integrated Tax (Rate)

Summary of Notification No 2/2017 Integrated Tax (Rate)

Notification No 2/2017 Integrated Tax (Rate) Dated 28th June, 2017 : List of Exempts inter-State supplies of goods as per schedule under IGST Act

This Notification No 2/2017 Integrated Tax (Rate) is Amended by CORRIGENDUM GSR 872(E), DATED 12-7-2017, CORRIGENDUM GSR 957(E), DATED 27-7-2017Notification No 28/2017 Integrated Tax (Rate) Dated 22.09.2017 ,  Notification No 36/2017 Integrated Tax (Rate) Dated 13.10.2017  ,Notification No 44/2017 Integrated Tax (Rate) Dated 14.11.2017  , and Notification No 8/2018 Integrated Tax (Rate) Dated 25.01.2018 

[ Notes numbers are also given below this Notification for effective date of Relevant Amendments ]

Video explaining how to read this Notification No 2/2017 Integrated Tax

Notification No 2/2017 Integrated Tax (Rate) As Amended and Up to Date

[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.2/2017-Integrated Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being
satisfied that it is necessary in the public interest so to do, on the recommendations of the
Goods and Services Tax Council, hereby exempts inter-State supplies of goods, the
description of which is specified in column (3) of the Schedule appended to this notification,
falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified
in the corresponding entry in column (2) of the said Schedule, from the whole of the
integrated tax leviable thereon under section 5 of the Integrated Good and Services Tax Act,
2017 (13 of 2017).

SCHEDULE

S. No.Chapter/Heading/Sub-heading/ Tariff itemDescription of Goods
(1)(2)(3)
1.0101Live asses, mules and hinnies
2.0102Live bovine animals
3.0103Live swine
4.0104Live sheep and goats
5.0105Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6.0106Other live animal such as Mammals, Birds, Insects
7.0201Meat of bovine animals, fresh and chilled.
1[8.0203, 0204, 0205, 0206, 0207, 0208, 0209All goods, fresh or chilled
9.

 

 

0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210All goods [other than fresh or chilled] 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]
10.2[***]
11.2[***]
12.2[***]
13.2[***]
14.2[***]
15.2[***]
16.2[***]
17.2[***]
18.3Fish seeds, prawn/shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%]
19.0301Live fish.
20.0302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
1[21.0304, 0306, 0307, 0308All goods, fresh or chilled
22.

 

 

0303, 0304, 0305, 0306, 0307, 0308All goods [other than fresh or chilled] and 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]
23.2[***]
24.2[***]
25.0401Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26.0403Curd; Lassi; Butter milk
27.

 

 

0406Chhena or paneer, 2a[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]];
28.0407Birds’ eggs, in shell, fresh, preserved or cooked
29.

 

 

0409Natural honey, 2a[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]];
30.0501Human hair, unworked, whether or not washed or scoured; waste of human hair
3[30A.0504All goods, fresh or chilled
30B

 

 

0504All goods [other than fresh or chilled] 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]
31.0506All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32.0507 90All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
330511Semen including frozen semen
34.6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35.0701Potatoes, fresh or chilled.
36.0702Tomatoes, fresh or chilled.
37.0703Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38.0704Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39.0705Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40.0706Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41.0707Cucumbers and gherkins, fresh or chilled.
42.0708Leguminous vegetables, shelled or unshelled, fresh or chilled.
43.0709Other vegetables, fresh or chilled.
3[43A.

 

0710Vegetables (uncooked or cooked by steaming or boiling in water), frozen, 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]
44.0712Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45.

 

 

0713Dried leguminous vegetables, shelled, whether or not skinned or split 4[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]].
46.0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, 5[fresh or chilled, dried]; sago pith.
3[46A.

 

 

0714Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets 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]
46B.

 

08Dried makhana, whether or not shelled or peeled [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]
47.0801Coconuts, fresh or dried, whether or not shelled or peeled
48.0801Brazil nuts, fresh, whether or not shelled or peeled
49.0802Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
50.0803Bananas, including plantains, fresh or dried
51.0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52.0805Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); Clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53.0806Grapes, fresh
54.0807Melons (including watermelons) and papaws (papayas), fresh.
55.0808Apples, pears and quinces, fresh.
56.0809Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57.0810Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh
58.0814Peel of citrus fruit or melons (including watermelons), fresh.
59.6[7, 9 or 10]All goods of seed quality
60.0901Coffee beans, not roasted
610902Unprocessed green leaves of tea
62.0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63.0910 11 10Fresh ginger, other than in processed form
64.0910 30 10Fresh turmeric, other than in processed form
65.

 

 

1001Wheat and meslin 2a[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]]
66.

 

 

1002Rye 2a[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]]
67.

 

 

1003Barley 2a[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]]
68.

 

 

1004Oats 2a[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]]
69.

 

 

1005Maize (corn) 2a[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]]
70.

 

 

1006Rice 2a[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]]
71.

 

 

1007Grain sorghum 2a[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]]
72.

 

1008Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi 2a[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]]
73.

 

 

1101Wheat or meslin flour 2a[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]]
74.

 

 

1102Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] 2a[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]]
75.

 

 

1103Cereal groats, meal and pellets 2a[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]]
76.1104Cereal grains hulled
77.

 

 

11057[Flour, powder, flakes, granules or pellets of potatoes] 2a[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]]
78.

 

 

1106Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. 2a[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]]
3[78A.1106 10 10Guar meal]
79.12All goods of seed quality
80.1201Soyabeans, whether or not broken, of seed quality.
81.1202Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
82.1204Linseed, whether or not broken, of seed quality.
83.1205Rape or colza seeds, whether or not broken, of seed quality.
84.1206Sunflower seeds, whether or not broken, of seed quality.
85.1207Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
86.1209Seeds, fruit and spores, of a kind used for sowing.
87.1210Hop cones, fresh.
3[87A.1210 10 00Hop cones, neither ground nor powdered nor in the form of pellets]
88.1211Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89.1212Locust beans, seaweeds and other algae, sugar beet and sugarcane, fresh or chilled.
90.1213Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.1214Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92.1301Lac and Shellac
93.1404 90 40Betel leaves
3[93A.1404 90 60Coconut shell, unworked]
94.1701 or 17022a[Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar]
95.1904Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96.1905Pappad, by whatever name it is known, except when served for consumption
97.1905Bread (branded or otherwise), except when served for consumption and pizza bread
98.2106Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
99.2201Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
100.2201Non-alcoholic Toddy, Neera including date and palm neera
101.

 

2202 90 90Tender coconut water 2a[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]]

102.8[2301, 2302, 2308, 2309]9 [ Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & deoiled cake [other than rice-bran] ]
10 [ 102A.2302De-oiled rice bran
102B.2306Cotton seed oil cake ]
103.25011[Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water]
3[103A26Uranium Ore Concentrate]
104.2716 00 00Electrical energy
105.2835Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No. 5470 : 2002
106.3002Human Blood and its components
107.3006All types of contraceptives
108.

 

 

3101All goods and organic manure 2a[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]]
109.3304Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
110.3825Municipal waste, sewage sludge, clinical waste
111.3926Plastic bangles
112.4014Condoms and contraceptives
113.4401Firewood or fuel wood
114.4402Wood charcoal (including shell or nut charcoal), whether or not agglomerated
115.4802/4907Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
116.4817/4907Postal items, like envelope, Post card etc., sold by Government
117.48/4907Rupee notes when sold to the Reserve Bank of India
118.4907Cheques, lose or in book form
119.4901Printed books, including Braille books
120.4902Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
121.4903Children’s picture, drawing or colouring books
122.4905Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
11[122A.4907Duty Credit Scrips]
123.5001Silkworm laying, cocoon
124.5002Raw silk
125.5003Silk waste
126.5101Wool, not carded or combed
127.5102Fine or coarse animal hair, not carded or combed
128.5103Waste of wool or of fine or coarse animal hair
129.52Gandhi Topi
130.52Khadi yarn
12[130A.50 to 55Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets]
131.5303Jute fibres, raw or processed but not spun
132.5305Coconut, coir fibre
133.63Indian National Flag
134.6703Human hair, dressed, thinned, bleached or otherwise worked
135.6912 00 40Earthen pot and clay lamps
12[135A.69Idols made of clay]
136.7018Glass bangles (except those made from precious metals)
3[136A.13 [ 7117 ]Bangles of lac/shellac]
137.8201Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry 4[other than ghamella]
138.844514[Charkha for hand spinning of yarns, including amber charkha]
139.8446Handloom [weaving machinery]
140.8802 60 00Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
141.8803Parts of goods of heading 8801
142.9021Hearing aids
143.9215[Indigenous handmade musical instruments as listed in ANNEXURE II]
144.960316[Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles]
145.9609Slate pencils and chalk sticks
146.9610 00 00Slates
147.9803Passenger baggage
148.

 

 

 

 

 

 

 

 

 

 

Any chapterPuja samagri namely,—
(i)Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii)Sacred thread (commonly known as yagnopavit);
(iii)Wooden khadau;
(iv)Panchamrit;
(v)17 [ Vibhuti ];
(vi)Unbranded honey 18[***];
(vii)Wick for diya;
(viii)Roli;
(ix)Kalava (Raksha sutra);
(x)Chandan tika.
149.Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when
supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.
11[150.Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants]
19 [151.Any ChapterParts for manufacture of hearing aids ]

Explanation.—For the purposes of this Schedule,—

(i)The phrase “unit container” means a package, whether large or small (for example, tin, cane, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.
20[(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.
21[(b) The phrase “registered brand name” means,—
(A)a brand registered as on or after 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 or after the 15th May 2017 under the Copyright Act, 1957 (14 of 1957);
(C)a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country.]]
(iii)“Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(iv)The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
11[(v)The phrase “Government Entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is:
(a)set up by an Act of Parliament or State Legislature; or
(b)established by any Government,
with 90 per cent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union territory or a local authority.]

2. This notification shall come into force with effect from the 1st day of July, 2017.

12[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 Central tax or jurisdictional Commissioner of State tax, as the case may be, 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:

11[Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.]

12 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.Jaltarang chimpta – 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.]


Notes on Amendment :-

21.  [ in Explanation (ii) (b)to schedule ]  Substituted by Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017. Prior to its substitution sub-clause (b) read as under :

‘(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 May, 2017 under the Copyright Act, 1957 (14 of 1957);
(C)a brand registered as on the 15th May, 2017 under any law for the time being in force in any other country.’

 

20.. Substituted by Notification No. 28/2017-Integrated Tax (Rate), dated 22-9-2017, w.e.f. 22-9-2017. Prior to its substitution, clause (ii) read as under :

‘(ii)The phrase “registered 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, and which is registered under the Trade Marks Act, 1999.’

[ in Explanation (ii) to schedule ]

19 Inserted by Notification No. 8/2018-Integrated Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018 . [ in SR No 151]

18 Words “[proposed GST Nil]” omitted by Corrigendum GSR 872(E), dated 12-7-2017. [ in SR No 148(vi) ]

17. Substituted for “Vibhuti sold by religious institutions” by Notification No. 8/2018-Integrated Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018. . [ in SR No 148(v) ]

16 . Substituted for “Muddhas made of sarkanda and phool bahari jhadoo” by Notification No. 28/2017- Integrated Tax (Rate), dated 22-9-2017, w.e.f. 22-9-2017. [ in SR No 144 ]

15 Substituted for “Indigenous handmade musical instruments” by Notification No. 28/2017- Integrated Tax (Rate), dated 22-9-2017, w.e.f. 22-9-2017. [ in SR No 143 ]

14 . Substituted for “Amber charkha” by Notification No. 28/2017-Integrated Tax (Rate), dated 22-9-2017, w.e.f. 22-9-2017. . [ in SR No 138 ]

13 Substituted for “7113” by Notification No. 8/2018-Integrated Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018. [ in SR No 136A ]

12 Inserted by Notification No. 28/2017-Integrated Tax (Rate), dated 22-9-2017, w.e.f. 22-9-2017. [ in SR No 130A,135A , Annexures I and II]

11  Inserted by Notification No. 36/2017-Integrated Tax (Rate), dated 13-10-2017, w.e.f. 13-10-2017. [ in SR No 122A,150 , in Explanation (v) to schedule , Proviso to Annexure 1]

10. Sl. Nos. 102A and 102B substituted for Sl. No. 102A by Notification No. 8/2018-Integrated Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018. Prior to its substitution, Sl. No. 102A, as inserted by Notification No. 28/2017-Integrated Tax (Rate), dated 22-9-2017, w.e.f. 22-9-2017, read as under :

“102A.2306Cotton seed oil cake”

9. Substituted for “Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake” by Notification No. 8/2018-Integrated Tax (Rate), dated 25-1-2018, w.e.f. 25-1-2018. . [ in SR No 102 ]

8. Substituted for “2301, 2302, 2304, 2305, 2306, 2308, 2309” by Notification No. 28/2017-Integrated Tax (Rate), dated 22-9-2017, w.e.f. 22-9-2017. Earlier, it was amended by Corrigendum GSR 957(E), dated 27-7-2017. [ in SR No 102 ]

7. Substituted for “Flour, of potatoes” by Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017. [ in SR No 77 ]

6. Substituted for “9” by Corrigendum GSR 957(E), dated 27-7-2017. [ in SR No 59 ]

5. Substituted for “fresh or chilled” by Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017.[ in Sr No 46]

4. Substituted for “[other than put up in unit containers and bearing a registered brand name]” by Notification No. 28/2017-Integrated Tax (Rate), dated 22-9-2017, w.e.f. 22-9-2017. Earlier, it was amended by Corrigendum GSR 872(E), dated 12-7-2017. [ in SR No 45]
3. Inserted by Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017. [ in Sr No 30A,43A,46A,78A,87A,93A,103A,136A,
2a. Substituted for “other than put up in unit containers and bearing a registered brand name” by Notification No. 28/2017-Integrated Tax (Rate), dated 22-9-2017, w.e.f. 22-9-2017. [ in SR No 27,29 , 65,66 to 75, 77 ,78,94,101, 108]
2. Omitted by Notification No. 44/2017-Integrated Tax (Rate), dated 14-11-2017, w.e.f. 15-11-2017. . [ in SR No 10 to 17,23,,24]
1. Substituted by Notification No 44/2017 Integrated Tax (Rate) Dated 14.11.2017  ,  , w.e.f. 15-11-2017. [ in SR No 8, 21, 103]

 

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