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88-28-2017-State Tax-(Rate)

28-2017-State Tax-(Rate)

126. Form GST APL – 04
20-15_2017_RATE
47-27_2018_RATE

RNI No. MAHBIL /2009/37831

FINANCE DEPARTMENT

Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya,

Mumbai 400 032, dated the 25th September 2017.

NOTIFICATION

Notification No. 28/2017-State Tax (Rate)

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. MGST. 1017/C.R.167/Taxation-1. In exercise of the powers conferred by sub-section ( 1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as said Act ), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Maharashtra in the Finance Department No. MGST. 1017/C.R. 103(1)/Taxation-1 [No. 2/2017- State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 182, dated the 29th June 2017, namely :

02. 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,

  1. bearing a registered brand name ; or
  2. 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 ;

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(1)

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(ii) against serial numbers 29 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,

  1. bearing a registered brand name ; or
  2. 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;

(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,

  1. bearing a registered brand name ; or
  2. 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,

  1. bearing a registered brand name ; or
  2. 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,

  1. bearing a registered brand name ; or
  2. 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 ;
  3. in S. No. 102, for the entries in column (2), the entries 2301,2302, 2308, 2309 , shall be substituted;
  4. 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 55 Khadi fabric, sold through Khadi and Village Industries

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 ;

  1. in S. No. 138, for the entry in column (3), the entry Charkha for hand spinning of yarns, including amber charkha , shall be substituted;
  2. in S. No. 143, for the entry in column (3), the entry Indigenous handmade musical instruments as listed in ANNEXURE II , shall be substituted ;

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(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,

  1. 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 ;
  2. a brand registered as on the 15th May 2017 under the Copyright Act, 1957 (14 of 1957) ;
  3. a brand registered as on the 15th May 2017 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,

  1. 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 Joint 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
  2. 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 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

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  1. Magadi Veena
  2. Hansaveena
  3. Mohan Veena
  4. Nakula Veena
  5. Nanduni
  6. Rudra Veena
  7. Saraswati Veena
  8. Vichitra Veena
  9. Yazh
  10. Ranjan Veena
  11. Triveni Veena
  12. Chikara
  13. Dilruba
  14. Ektara Violin
  15. Esraj
  16. Kamaicha
  17. Mayuri Vina or Taus
  18. Onavillu
  19. Behala(violin type)
  20. Pena or Bana
  21. Pulluvan veena – one stringed violin
  22. Ravanahatha
  23. Folk Sarangi
  24. Classical Sarangi
  25. Sarinda
  26. Tar Shehnai
  27. Gethu or Jhallari
  28. Gubguba or Jamuku – Percussion string instrument
  29. Pulluvan kutam
  30. Santoor – Hammered chord box
  31. Pepa
  32. Pungi or Been
  33. Indian Harmonium : Double reed
  34. Kuzhal
  35. Nadaswaram
  36. Shehnai
  37. Sundari
  38. Tangmuri
  39. Alghoza – double flute
  40. Bansuri
  41. Venu (Carnatic flute) Pullanguzhal
  42. Mashak
  43. Titti
  44. Sruti upanga
  45. Gogona
  46. Morsing
  47. Shruti box
  48. Harmonium (hand-pumped)

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  1. Ekkalam
  2. Karnal
  3. Ramsinga
  4. Kahal
  5. Nagphani
  6. Turi
  7. Dhad
  8. Damru
  9. Dimadi
  10. Dhol
  11. Dholak
  12. Dholki
  13. Duggi
  14. Ghat singhari or gada singari
  15. Ghumot
  16. Gummeta
  17. Kanjira
  18. Khol
  19. Kinpar and Dhopar (tribal drums)
  20. Maddale
  21. Maram
  22. Mizhavu
  23. Mridangam
  24. Pakhavaj
  25. Pakhavaj jori – Sikh instrument similar to tabla
  26. Panchamukha vadyam
  27. Pung
  28. Shuddha madalam or Maddalam
  29. Tabala / tabl / chameli – goblet drum
  30. Tabla
  31. Tabla tarang – set of tablas
  32. Tamte
  33. Thanthi Panai
  34. Thimila
  35. Tumbak, tumbaknari, tumbaknaer
  36. Daff, duff, daf or duf Dimdi or dimri – small frame drum without jingles 101. Kanjira – small frame drum with one jingle
  37. Kansi – small without jingles
  38. Patayani thappu – medium frame drum played with hands
  39. Chenda
  40. Dollu
  41. Dhak
  42. Dhol
  43. Dholi
  44. Idakka
  45. Thavil
  46. Udukai
  47. Chande

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  1. Nagara – pair of kettledrums
  2. Pambai – unit of two cylindrical drums
  3. Parai thappu, halgi – frame drum played with two sticks
  4. Sambal
  5. Stick daff or stick duff – daff in a stand played with sticks
  6. Tamak
  7. Tasha – type of kettledrum
  8. Urumee
  9. Jaltarang Chimpta – fire tong with brass jingles
  10. Chengila – metal disc
  11. Elathalam
  12. Geger – brass vessel
  13. Ghatam and Matkam (Earthenware pot drum)
  14. Ghungroo
  15. Khartal or Chiplya
  16. Manjeera or jhanj or taal
  17. Nut – clay pot
  18. Sankarjang – lithophone
  19. Thali – metal plate
  20. Thattukazhi mannai
  21. Kanch tarang, a type of glass harp
  22. Kashtha tarang, a type of xylophone. .

03. This Notification shall come into effect from the 22nd day of September, 2017.

By order and in the name of the Governor of Maharashtra,

R. D. BHAGAT,

Deputy Secretary to Government.

Note. The principal notification No. 2/2017-State Tax (Rate), dated the 29th June, 2017 was published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 182, dated the 29th June 2017.

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM JAGANNATH GOSAVI, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVI.

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