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

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....of Puducherry issued vide G. O. Ms. No. 2/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated the 29th 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 brand name has been foregone v....

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....rs "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) bearing a brand name on which an actionable claim or enforceab....

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....ndles", 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 irrespective of whether or not th....

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.... 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 Mayuri Vina 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....