27-2017 RATE

Extra No. 436

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The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol. LVIII] FRIDAY, SEPTEMBER 22, 2017/BHADRA 31, 1939

Separate paging is given to this Part in order that it may be filed as a Separate Compilation.

PART IV-B

Rules and Orders (Other than those published in Parts I, I-A, and I-L) made

by the Government of Gujarat under the Gujarat Acts

FINANCE DEPARTMENT

NOTIFICATION

Sachivalaya, Gandhinagar, 22 September, 2017.

Notification No. 27/2017-State Tax (Rate)

GUJARAT GOODS & SERVICES TAX ACT, 2017.

No. (GHN-87)/GST-2017-S.9(1)(9)-TH- In exercise of the powers conferred by sub-section (1) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following amendments in the Government Notification, Finance Department No.(GHN-31)GST-2017/S.9(1)(1)-TH, Dated the 30

In the said notification,-

(A) in Schedule I-2.5%,-

(i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words “put up in unit container and bearing a registered brand name”, the words, brackets and letters “put up in unit container and,-

bearing a registered brand name; or
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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]”, shall be substituted;
after S. No. 29 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

after S. No. 33 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

IV-B-Ex.-436-1 436-1

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436-2 GUJARAT GOVERNMENT GAZETTE EX., 22-09-2017 [PART-IV-B

(iv) after S. No. 100 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“100A 2106 Roasted Gram” ;

(v) in S. No. 105, in column (3), the brackets and words, “[other than 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]”, shall be omitted; (vi) in S. No. 106, in column (3), the brackets and words, “[other than 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]”, shall be omitted; (vii) in S. No. 107, in column (3), for the words, “other than aquatic feed including shrimp feed concentrates & additives, wheat bran & de-oiled cake”, the words “other than cotton seed oil cake”, shall be substituted;

in S. No. 185, for the entry in column (3), the entry “Agarbatti, lobhan, dhoopbatti, dhoop, sambhrani”, shall be substituted;
after S. No. 198 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

“198A 4601, 4602 Grass, leaf or reed or fibre products, including mats, pouches, wallets”;

in S. No. 200, in column (3), for the word “kites ”, the words “Kites, Paper mache articles”, shall be substituted;
after S. No. 201 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“201A 4907 Duty Credit Scrips” ;

(xii) after S. No. 219 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-

“219A	5801	Corduroy fabrics
219B	5808	Saree fall” ;

(xiii) after S. No. 257 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“257A 9404 Cotton quilts of sale value not exceeding Rs. 1000 per piece” ;

after S. No. 259 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

for S. No. 260 and the entries relating thereto, the following shall be substituted, namely:- “260 9603 [other than Broomsticks[other than brooms consisting of twigs or other vegetable

after S. No. 263 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“263A Any chapter Rosaries, prayer beads or Hawan samagri” ;

(B) in Schedule II-6%,-

in S. No. 15, in column (3), the word “walnuts,” , shall be omitted;
in S. No. 17, in column (3), for the words and figure “dried fruits of Chapter 8”, the words, figure and brackets, “dried fruits of Chapter 8 [other than tamarind, dried]”, shall be substituted; (iii) in S. No. 45, in column (3), for the words and brackets, “Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi”, the words and brackets, “Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, including idli / dosa batter”, shall be substituted;
in S. No. 46, in column (3), for the words “ready for consumption form”, the words and brackets, “ready for consumption form(other than roasted gram), shall be substituted;
in S. No. 49, in column (3), for the words “put up in unit container and bearing a registered brand name”, the words, brackets and letters “put up in unit container and, –




		vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone”;

PART IV-B] GUJARAT GOVERNMENT GAZETTE EX,. 22-09-2017 436-3

bearing a registered brand name; or
bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]”, shall be substituted;
in S. No. 73, in column (3) , for the word “agarbattis”, the words, “agarbattis, lobhan, dhoopbatti,dhoop, sambhrani”, shall be substituted;
after S. No. 85 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“85A 4016 Rubber bands” ;

after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“99A 4419 Tableware and Kitchenware of wood” ;

in S. No. 128, in column (3) , for the words “similar documents of title”, the words and brackets, “similar documents of title [other than Duty Credit Scrips] ”, shall be substituted;
in S. No. 147, for the entry in column (3) ,the entry “Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806”, shall be substituted;
in S. No. 154, for the entry in column (3) ,the entry “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles[other than saree fall]”, shall be substituted;
) after S. No. 171 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“171A 6501 Textile caps ” ;

in S. No. 176, in column (3), after the words “Sand lime bricks” the words “or Stone inlay work” shall be inserted;
after S. No. 176 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“176A 6802 Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls,

(xvi) after S. No. 177 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-

“177A	6909	Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic
177B	6911	Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
177C	6912	Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china
177D	6913	Statues and other ornamental articles”;

(xvii) after S. No. 189 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“189A 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of

(xviii) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

436-4 GUJARAT GOVERNMENT GAZETTE EX., 22-09-2017 [PART-IV-B

“195A 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers” ;

(xix) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“224A 9404 Cotton quilts of sale value exceeding Rs. 1000 per piece ” ;

(xx) after S. No. 231 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

(C) in Schedule III-9%,-

in S. No. 23, in column (3), for the words and bracket “Diabetic foods;[other than Namkeens”, the words and bracket, “Diabetic foods, Custard powder;[other than batters including idli/dosa batter, Namkeens”, shall be substituted;
in S. No. 111, in column (3), for the words “Plastic Tarpaulin”, the words, “Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats”, shall be substituted;
after S. No. 123 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

S. No. 140 and the entries thereof shall be omitted;
in S. No. 157, in column (3), for the words “Braille paper”, the words “Braille paper, kites, Paper mache articles” shall be substituted;
in S. No. 172, in column (3), for the words, “of felt”, the words and brackets, “of felt [other than textile caps] ”, shall be substituted;
S. Nos. 186 and 187 and the entries thereof shall be omitted;
S. No. 304 and entries thereof shall be omitted;
in S. No. 325, in column (3), for the words “other than fire extinguishers, whether or not charged”, the words, “other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers” shall be substituted;
in S. No. 384, in column (3), for the words and figures, “Computer monitors not exceeding 17 inches”, the words and figures, “Computer monitors not exceeding 20 inches”, shall be substituted;
in S. No. 438, for the entry in column (3), the entry, “Coir mattresses, cotton pillows and mattresses”, shall be substituted;
after S. No. 449 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“449A 9613 Kitchen gas lighters” ;

(D) in Schedule-IV-14%,-

in S. No. 9, in column (3), the words “ , Custard powder” shall be omitted;
in S. No. 45, in column (3), for the words, “ plastic tarpaulins”, the words “plastic tarpaulins, medical grade sterile disposable gloves, plastic raincoats”, shall be substituted;
in S. No. 49, in column (3), for the words, “other than erasers”, the words, “other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine”, shall be substituted;
in S. No. 70, in column (3), for the words, “ of Other calcareous stone”, the words and brackets, “of Other calcareous stone [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of stone] ”, shall be substituted;
in S. No. 85, the words, “ ;ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods”, shall be omitted;
S. No. 87 and the entries thereof shall be omitted;


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PART IV-B] GUJARAT GOVERNMENT GAZETTE EX,. 22-09-2017 436-5

in S. No. 154, in column (3), for the words and figures, “other than computer monitors not exceeding 17 inches”, the words and figures, “other than computer monitors not exceeding 20 inches”, shall be substituted;
S. No. 219 and entries thereof shall be omitted;
in S. No. 222, in column (3), for the words, “other than flints and wicks”, the brackets and words, “[other than flints, wicks or Kitchen gas lighters]”, shall be substituted;

(E) in Schedule-V-1.5%,-

In S. No. 2, in column (3), for the words, “other than Non-Industrial Unworked or simply sawn, cleaved or bruted”, the words, “other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds”, shall be substituted;

(F) in Schedule-VI-0.125%,-

in S. No. 1, for the entry in column (3), the entry, “Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds ”, shall be substituted;

(G) 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,-

a brand registered as on the 15 May 2017 under the Trade Marks Act, 1999, irrespective of whether or not the brand is subsequently deregistered;
a brand registered as on the 15 May2017 under the Copyright Act, 1957(14 of 1957;
a brand registered as on the 15 May2017 under any law for the time being in force in any other country.”;

(H) after paragraph 2, the following Annexure shall be inserted, namely: –

“ANNEXURE’’

For foregoing an actionable claim or enforceable right on a brand name,-

the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional 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
the person undertaking packing of such goods in unit containers which bears 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.”

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

C. J. MECWAN,

Joint Secretary to Government.

————

FINANCE DEPARTMENT

NOTIFICATION

Sachivalaya, Gandhinagar, 22 September, 2017.

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

GUJARAT GOODS AND SERVICES TAX ACT, 2017.

No. (GHN-88)/GST-2017-S.11(1)(14)-TH.- In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government

June, 2017, Notification No.2/2017- State Tax (Rate), namely:-

In the said notification,-

436-6 GUJARAT GOVERNMENT GAZETTE EX., 22-09-2017 [PART-IV-B

of Gujarat, on the recommendations of the Council, hereby makes the following amendments in the Government Notification, Finance Department No.(GHN-36)GST-2017/S.11(1)(1)-TH, Dated the 30

(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,-

bearing a registered brand name; or
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;

(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,-

bearing a registered brand name; or
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,-

bearing a registered brand name; or
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,-

bearing a registered brand name; or
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,-

bearing a registered brand name; or
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;
in S. No. 102, for the entries in column (2) ,the entries “2301,2302,2308,2309”, shall be substituted;
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” ;


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PART IV-B] GUJARAT GOVERNMENT GAZETTE EX,. 22-09-2017 436-7

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

“130A 50 to Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and

55 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” ;

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

a brand registered as on the 15 May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
a brand registered as on the 15 May2017 under the Copyright Act, 1957(14 of 1957);
a brand registered as on the 15 May2017 under any law for the time being in force in any other country.”;

“ANNEXURE I

For foregoing an actionable claim or enforceable right on a brand name,-

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 State tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
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.	GetchuVadyam or Jhallari
5.	Gopichand or Gopiyantra or Khamak
6.	Gottuvadhyam or Chitravina
7.	Katho
8.	Sarod
9.	Sitar
10.	Surbahar

436-8 GUJARAT GOVERNMENT GAZETTE EX., 22-09-2017 [PART-IV-B

11.	Surshringar
12.	Swarabat
13.	Swarmandal
14.	Tambura
15.	Tumbi
16.	Tuntuna
17.	MagadiVeena
18.	Hansaveena
19.	Mohan Veena
20.	NakulaVeena
21.	Nanduni
22.	RudraVeena
23.	SaraswatiVeena
24.	VichitraVeena
25.	Yazh
26.	RanjanVeena
27.	TriveniVeena
28.	Chikara
29.	Dilruba
30.	Ektara violin
31.	Esraj
32.	Kamaicha
33.	MayuriVina or Taus
34.	Onavillu
35.	Behala(violin type)
36.	Pena or Bana
37.	Pulluvanveena – 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.	Pulluvankutam
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.	Srutiupanga
61.	Gogona

PART IV-B] GUJARAT GOVERNMENT GAZETTE EX,. 22-09-2017 436-9

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.	Ghatsinghari or gadasingari
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.	Pakhavajjori – Sikh instrument similar to tabla
90.	Panchamukhavadyam
91.	Pung
92.	Shuddhamadalam or Maddalam
93.	Tabala / tabl / chameli – goblet drum
94.	Tabla
95.	Tablatarang – set of tablas
96.	Tamte
97.	ThanthiPanai
98.	Thimila
99.	Tumbak, tumbaknari, tumbaknaer
100.	Daff, duff, daf or dufDimdi or dimri – small frame drum without jingles
101.	Kanjira – small frame drum with one jingle
102.	Kansi – small without jingles
103.	Patayanithappu – medium frame drum played with hands
104.	Chenda
105.	Dollu
106.	Dhak
107.	Dhol
108.	Dholi
109.	Idakka
110.	Thavil
111.	Udukai


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436-10 GUJARAT GOVERNMENT GAZETTE EX., 22-09-2017 [PART-IV-B

112.	Chande
113.	Nagara – pair of kettledrums
114.	Pambai – unit of two cylindrical drums
115.	Paraithappu, 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.	Thattukazhimannai
133.	Kanchtarang, a type of glass harp
134.	Kashthatarang, a type of xylophone.”.

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

C. J. MECWAN,

Joint Secretary to Government.

—————

FINANCE DEPARTMENT

NOTIFICATION

Sachivalaya, Gandhinagar, 22 September, 2017.

Notification No. 29/2017-State Tax (Rate)

GUJARAT GOODS AND SERVICES TAX ACT, 2017.

No. (GHN-89)/GST-2017-S.54(3)(3)-TH:- In exercise of the powers conferred by clause (ii) of the first proviso to sub-section (3) of section 54 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following amendments in the Government Notification, Finance Department No.(GHN-44)GST- 2017/S.54(3)(1)-TH:- Dated the 30 June, 2017, Notification No.5/2017- State Tax (Rate), namely:-

In the said notification, in the Table, after Sr. No. 6 and the entries relating thereto, the following serial number and the entries relating there to shall be inserted, namely:-

“6A 5801 Corduroy fabrics.”.

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

C. J. MECWAN,

Joint Secretary to Government.

—————

GOVERNMENT CENTRAL PRESS, GANDHINAGAR .

27-2017 RATE

AUTHOR: admin

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