PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 27th October, 2017 No.S.O.66/P.A.5/2017/S.11/2017.-In exercise of the powers conferred by subsection (1) of section 11 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following amendment in the Government of Punjab, Department of Excise and Taxation, Notification No.S.O.18/P.A.5/ 2017/S.11/2017, dated the 30th June, 2017, published in the Punjab Government Gazette (Extraordinary) Part III, dated the 30th June, 2017, namely:- AMENDMENT In the said notification,- (A) in the Schedule,-
(i) against serial number 27, under 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 voluntarily, subject to the conditions as in the ANNEXURE I]” shall be substituted;
(ii) against serial numbers 29 and 45, under 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,-
(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; PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 31, 2017 (KRTK 9, 1939 SAKA) 1221
(iii) against serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 and 78, under 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,-
(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;
(iv) against serial number 101, under 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,-
(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, under 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 voluntarily, subject to the conditions as in the ANNEXURE I]” shall be substituted;
(vi) against serial number 102, for the entries in column (2) ,the entries “2301,2302, 2308, 2309” shall be substituted;
(vii) after serial number 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 serial number 130 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 31, 2017 (KRTK 9, 1939 SAKA) 1222 “130A 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets” ;
(ix) after serial number 135 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- “135A 69 Idols made of clay” ;
(x) against serial number138, for the entry in column (3) ,the entry “Charkha for hand spinning of yarns, including amber charkha” shall be substituted;
(xi) against serial number 143, for the entry in column (3), the entry “Indigenous handmade musical instruments as listed in ANNEXURE II” shall be substituted;
(xii) against serial number 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) 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; (B) a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on the 15th May2017 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,-
(a) 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 PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 31, 2017 (KRTK 9, 1939 SAKA) 1223
(b) 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
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. Vichitra Veena
25. Yazh
26. Ranjan Veena PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 31, 2017 (KRTK 9, 1939 SAKA) 1224
27. Triveni Veena
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. Pulluvan veena - 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 PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 31, 2017 (KRTK 9, 1939 SAKA) 1225
60. Srutiupanga
61. Gogona
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. Pakhavaj jori - Sikh instrument similar to tabla
90. Panchamukhavadyam
91. Pung
92. Shuddhamadalam or Maddalam PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 31, 2017 (KRTK 9, 1939 SAKA) 1226
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
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. JaltarangChimpta - fire tong with brass jingles
122. Chengila - metal disc
123. Elathalam
124. Geger - brass vessel
125. Ghatam and Matkam (Earthenware pot drum) PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 31, 2017 (KRTK 9, 1939 SAKA) 1227
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.”. M.P. SINGH, Additional Chief Secretary-cum- Financial Commissioner Taxation, Government of Punjab, Department of Excise and Taxation. 1363/10-2017/Pb. Govt. Press, S.A.S. Nagar PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 31, 2017 (KRTK 9, 1939 SAKA) 1228