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Naya Raipur, the 25th September 2017
NOTIFICATIONNo. 2 8/201 ?-State Tax (Rate)
No. F-10- 75/201'llCTlV (130). - In exercise ofthe powers conferred by sub-section (l) ofsection llof thechhattisgarh Coods and Services Tax Act, 2017 (7 of 2017), the State Government, on the
recommendations of the Council, hereby makes the foliowing amendments in the notification of the State
Govemment, in the Commercial Tax Department, No. 2/2017-State Tax (Rate) notification No. F-10-
43/2017/CTN (70), dated the 28th June, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No.
252, daled the 29lh June, 2017, namely :-
In the said notification,-
(A) in the Schedule,-
(i) against serial numbers27,29,45,65,66,6'7,68,69,'70"71,72,'73,74,'75,77,'l8, 10l and
108, 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 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 oflaw is available lother than those where any actionable claim or enforceable right inrespect ofsuch brand name has been foregone voluntarily, subject to the conditions
as in the ANNEXURE Il", shall be substituted;
(ii) in S. No. 102, for the enfuies in column (2) ,the entries *2301,2302,2308,2309", shall be
substituted:
Bffiqird rrq{d, ffii+ 27 fta:ER 20r7 8s6 (17)
(iiD after S. No. 102 and the entries relatjng thereto, the following serial number and the entries
shall be inserted, namely :-
"102A 2i06 Cotton seed oil cake" :
(iv) after S. No. 130 and the entries relating thereto, the lollowing serial number and the entries
shall be inserted, namely :-
(v) after S. No. 135 and the entries relating thereto, the following serial number and the entries
shall be inserled, namely :-
"tisA I 69 Idols made of(vi) in S. No. 138, for the entry in column (3) ,the entry "Charkha for hand spinning of yarns,
including amber charkha", shall be substituted;
(vii) in S. No. 143, for the entry in column (3), the entry "Indigenous handmade musical
instruments as listed in ANNEXURE ll", shall be substituted;
(viii) 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 withouthandles", shal I be substituted;
(B) in the Explanation, for clause (ii), the following shall be substituted, namely: -
"(iD (a)
(b)
The phrase "brand name" means brand name or trade name, that is to say, a name ora mark, such as symbol, monogram, label, signature or invented word or writingwhich is used in relation to such specified goods for the purpose of indicating, or so
as to indicate a connection in the course oftrade between such specified goods and
some person using such name or mark with or without any indication of the identityofthat person.
'fhe phrase "registered brand name" means,-
(A) a bmnd registered as on the l5th May 2017 under the Trade Marks Act,1999 irrespective ofwhether or not the brand is subsequently deregisteredi
(B) a brand registered as on the l5th May20l7 under the Copyright Act,
1957( l4 of 1957);
(c)
(C) a brand registered as on the I 5th May20 17 under any law for the time being
in force in any other country."l
after paragraph 2, the following Annexures shall be inserted, namely : -
-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 eflect with the jurisdictional commissioner of State tax that he is
voluntarlly foregoing his actionable claim or enforceable right on such brand name as definedin Explanation (ii)(a); and
the person undefiaking 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 locallanguage, that in respect ofthe brand name as defined in Explanation (ii)(a) printed on the unitcontainers he has foregone his actionable claim or enforceable right voluntarily.
Khadi fabric, sold through Khadi and Village lndustries
and KVIC certified institutions/outlets" :
(b)
8s6 (18) oderE {qq-d, fu{i6 27 fuawq 2617
ANNEXURE II
List of indigenous handmade musical instruments
Bulbul Tarang
2. Dotar, Dotora, or Dotara
Ektara
4. Getchuvadyam or Jhallari
5. Copichand or Copiyantra or Klamak
6. Gottuvadhvam or Chitravina
7. Katho
Sarod
9. Sitar
10. Surbahar
11 Surshringar
12. S\,,,/arabat
13. Swarmandal
14. Tambura
15. Tumbi16. Tuntuna
17. MaeadiVeena
18. Hansaveena
1S. Mohan Veena
20. NakulaVeena
2l Nanduni
22. Rudraveena
SaraswatiVeena
24. Vichitraveena25. Yaz.h
26. Ran ianVeena
27. TriveniVeena
28. Chikara
29. Dilruha
30. Ektara violinit Esrai
32. Kamaicha
33. MavuriVina or Taus
34. Onavillu
Behala(violin type)
36. Pena or Bana
37. Pulluvanveena - one strinqed violin
Ravanahatha
:j g. Folk saransi
40. Classical sarangi
41 Sarinda
42. Tar shehnar'
4). Gethu or Jhallari
44. Cubguba or JamuLu - Percussion strinq instrument
45. Pulluvankutam
46. Santoor - Hammered chord box
47. Pepa
Punqi or Been
49. lndian Harmonium: Double reed
50. Kuzhal
5t Nadaswaram
52. Shehnai
53. Sundari
54. Tangmuri
55. Alehoza - double flute
56. Bansuri
57" Venu (Carnatic flute) Pullanquzhal
aderE {q[d, fu{i6 zz fuaqq 2617 856 (r9)
58. Mashak
59. Titti60. Srutiupanga
61. Gogona
62. Morsins
63. Shruti box
64. Harmonium (hand-pumped)
65. Ekkalam
66. Kamal
67. Ramsinga
68. Kahal
69. NasDhani'to. Turi
71. Dhad
72. Damru
73. Dimadi
74. Dhol'7 5. Dholak
76. Dholki'7'7. Duggi
78. Chatsinshari or sadasinsari'79. Ghumot
80. Gummeta
81. Kan iira82. Khol
Kinoar and Dhopar (tribal drums)
84. Maddale
85 Maram
86. Mizhavu
6/. Mridanqam
Pakhavaj
89. Pakharaiiori - Sikh instrument similar to tabla
90_ Panchamukhavadyam
91. Punq
92. Shuddhamadalam or Maddalam
93. Tabala / tabl / chameli - eoblet drum
94. Tabla
95. Tablatarans - set oftablas
96. Tamte
97. ThanthiPanai
98. Thimila
99. Tumbak, tumbaknari, tumbaknaer
100. Daff. duff. daf or dufDimdi or dimri - small frame drum without iingles
101 . Kaniira - small lrame drum with one jinqle
t02. Kansi - small without iineles
103. Patayanithappu - medium frame drum played with hands
104. Chenda
105. Dollut06. Dhak
t0'7. Dhol
t08. Dholi
109. Idakka
110. Thavili Udukai
112. Chande
I 13. Naqara - pair of kettledrums
8s6 (20) ild{rc {r$Td, e{i{ 27 fuaqt zorz
114. Pambai - unit of two cylindrical drums
1 15. ParaithaDDu. halei - fiame drum plaved with hvo sticks
116. Sambal
117. Stick daffor stick duff - daff in a stand played with sticks
I 18. Tamak'
119. Tasha - tlr:e of kettledrum
t20. Urumee
121 . JaltaranqChimpta - fire tong with brass iingles122. Cheneila - metal disc
123. Elathalam
t24. Geger - brass vessel
125. Ghatam and Matkam (Earthenware pot drum)
126. Ghungroo
127 . Khartal or Chiplya
128. Manieera or ihani or taal
129. Nut - clav pot
l3 0. Sankarianq - lithophone
1:t 1 Thali - metal plate
132. Thattukazhimannai
13 3. Kanchtarang, a Wpe ofglass ham
134. Kashthatarans" a tvoe of xylophone."
2. This notification shall be deemed to have come into lorce with effect from 22-09-2017.
By order and in the name olthe Govemor ofChhattisgarh,
A. P. TRIPATHI, Special Secretary
F4i6 (rtr-10-75/2017ldqlctq(131). - 6-43?T_6 }r]-fr lri +4r 6{ 3rfuG-{q, 2017 (201-7
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