Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

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....t of Revenue), No.2/2017Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June, 2017, namely:- 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,- (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 ....

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....ame", the words, brackets and letters "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]", 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,- (a) bearing a registered brand name; or  (b) ....

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....terials, 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) a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999....

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....NNEXURE 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. ....

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.... 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. &nbsp....