Amendment in Notification No.35 ST-2 dated 30.06.2017 - regarding rate of tax. - 91/ST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th September, 2017 No. 91/ST-2.- In exercise of the powers conferred by sub-section (1) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) , the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, Notification No. 35/ST-2, dated the 30th June, 2017 , namely:- Amendment 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, under 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,- (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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] , shall be substituted; (ii) after serial number 29 and the entries thereagainst, the following serial number and the entries thereagainst shall be inserted, namely:- 29A 0802 Walnuts, whether or not shelled ; (iii) after serial number 33 and the entries thereagainst, the following serial number and the entries thereagainst shall be inserted, namely:- 33A 0813 Tamarind, dried ; (iv) after serial number 100 and the entries thereagainst, the following serial number and the entries thereagainst shall be inserted, namely:- 100A 2106 Roasted Gram ; (v) in serial number 105, under 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 serial number 106, under 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 serial number 107, under column (3), for the 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 , the words other than cotton seed oil cake , shall be substituted; (viii) in serial number 185, under column (3), for the existing entry, the entry Agarbatti, lobhan, dhoopbatti, dhoop, sambhrani , shall be substituted; (ix) after serial number 198 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely:- 198A 4601, 4602 Grass, leaf or reed or fibre products, including mats, pouches, wallets ; (x) in serial number 200, under column (3), for the word kites , the words Kites, Paper mache articles , shall be substituted; (xi) after serial number 201 and the entries thereagainst, the following serial number and the entries thereagainst shall be inserted, namely:- 201A 4907 Duty Credit Scrips ; (xii) after serial number 219 and the entries thereagainst, the following serial numbers and the entries thereagainst shall be inserted, namely:- 219A 5801 Corduroy fabrics 219B 5808 Saree fall ; (xiii) after serial number 257 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely:- 257A 9404 Cotton quilts of sale value not exceeding ₹ 1000 per piece ; (xiv) after serial number 259 and entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely:- 259A 9601 Worked corals other than articles of coral ; (xv) against serial number 260, for the existing entries, the following entries shall be substituted, namely:- 9603 [other than 9603 10 00] Broomsticks[other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] ; (xvi) after serial number 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%,- (i) in serial number 15, under column (3), the word walnuts, , shall be omitted; (ii) in serial number 17, under 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 serial number 45, under 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; (iv) in serial number 46, under column (3), for the words ready for consumption form , the words and brackets, ready for consumption form(other than roasted gram), shall be substituted; (v) in serial number 49, under 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, - (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 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; (vi) in serial number 73, under column (3), for the word agarbattis , the words, agarbattis, lobhan, dhoopbatti, dhoop, sambhrani , shall be substituted; (vii) after serial number 85 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 85A 4016 Rubber bands ; (viii) after serial number 92 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely:- 92A 44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals] ; (ix) after serial number 99 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely:- 99A 4419 Tableware and Kitchenware of wood ; (x) in serial number 128, under 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; (xi) in serial number 147, under column (3), for the existing entry, the entry Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806 , shall be substituted; (xii) in serial number 154, under column (3) , for the existing entry, 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; (xiii) after serial number 171 and entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely:- 171A 6501 Textile caps ; (xiv) in serial number 176, under column (3), after the words Sand lime bricks the words or Stone inlay work shall be inserted; (xv) after serial number 176 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely:- 176A 6802 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, etc.; other ornamental goods essentially of stone ; (xvi) after serial number 177 and the entries thereagainst, the following serial numbers and entries thereagainst 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 serial number 189 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely:- 189A 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware ; (xviii) after serial number 195 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely:- 195A 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers ; (xix) after serial number 224 and entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely:- 224A 9404 Cotton quilts of sale value exceeding ₹ 1000 per piece ; (xx) after serial number 231 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely:- 231A 9601 Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding) ; (C) in Schedule III-9%,- (i) in serial number 23, under 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; (ii) in serial number 111, under column (3), for the words Plastic Tarpaulin , the words, Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats , shall be substituted; (iii) after serial number 123 and the entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely:- 123A 4016 Rice rubber rolls for paddy de-husking machine ; (iv) serial number 140 and the entries thereof shall be omitted; (v) in serial number 157, under column (3), for the words Braille paper , the words Braille paper, kites, Paper mache articles shall be substituted; (vi) in serial number 172, under column (3), for the words, of felt , the words and brackets, of felt [other than textile caps] , shall be substituted; (vii) serial numbers 186 and 187 and the entries thereof shall be omitted; (viii) serial number 304 and entries thereof shall be omitted; (ix) in serial number 325, under 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; (x) in serial number 384, under 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; (xi) in serial number 438, under column (3), for the existing entry, the entry, Coir mattresses, cotton pillows and mattresses , shall be substituted; (xii) after serial number 449 and entries thereagainst, the following serial number and entries thereagainst shall be inserted, namely:- 449A 9613 Kitchen gas lighters ; (D) in Schedule-IV-14%,- (i) in serial number 9, under column (3), the words , Custard powder shall be omitted; (ii) in serial number 45, under column (3), for the words, plastic tarpaulins , the words plastic tarpaulins, medical grade sterile disposable gloves, plastic raincoats , shall be substituted; (iii) in serial number 49, under 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; (iv) in serial number 70, under 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; (v) in serial number 85, the words, ;ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods , shall be omitted; (vi) serial number 87 and the entries thereof shall be omitted; (vii) in serial number 154, under 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; (viii) serial number 219 and entries thereof shall be omitted; (ix) in serial number 222, under 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 serial number 2, under 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 serial number 1, under column (3), for the existing entry, 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) 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 May, 2017 under the Copyright Act, 1957(14 of 1957; (C) a brand registered as on the 15th May, 2017 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,- (a) 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 nameas defined in Explanation (ii)(a); and (b) 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. . SANJEEV KAUSHAL, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department.