NOTIFICATION NO. 2/2017-CENTRAL TAX (RATE), DATED 28-6-2017

SECTION 11 OF THE CGST ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX – LIST OF CGST EXEMPT GOODS (NIL RATED GOODS)

NOTIFICATION NO. 2/2017-CENTRAL TAX (RATE)DATED 28-6-2017, AS AMENDED BY, CORRIGENDUM GSR 868(E), DATED 12-7-2017, CORRIGENDUM GSR 959(E), DATED 27-7-2017, NOTIFICATION NO. 28/2017-CENTRAL TAX (RATE), DATED 22-9-2017, NOTIFICATION NO. 35/2017-CENTRAL TAX (RATE), DATED 13-10-2017, NOTIFICATION NO. 42/2017-CENTRAL TAX (RATE), DATED 14-11-2017, NOTIFICATION NO. 7/2018-CENTRAL TAX (RATE), DATED 25-1-2018 AND NOTIFICATION NO. 19/2018-CENTRAL TAX (RATE), DATED 26-7-2018

In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the central tax leviable thereon under section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017).

SCHEDULE

”

S. No. Chapter/Heading/Sub-heading/Tariff item Description of Goods
(1) (2) (3)
1. 0101 Live asses, mules and hinnies
2. 0102 Live bovine animals
3. 0103 Live swine
4. 0104 Live sheep and goats
5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6. 0106 Other live animal such as Mammals, Birds, Insects
7. 0201 Meat of bovine animals, fresh and chilled.
1[8. 0203, 0204, 0205, 0206, 0207, 0208, 0209 All goods, fresh or chilled
9. 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled] 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]
10. 2[***]
11. 2[***]
12. 2[***]
13. 1[***]
14. 1[***]
15. 1[***]
16. 1[***]
17. 1[***]
18. 3 Fish seeds, prawn/shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
19. 0301 Live fish.
20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
2[21. 0304, 0306, 0307, 0308 All goods, fresh or chilled
22. 0303, 0304, 0305, 0306, 0307, 0308 All goods [other than fresh or chilled] and 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]
23. 1[***]
24. 1[***]
25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26. 0403 Curd; Lassi; Butter milk
27. 0406 Chhena or paneer, 1[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]];
28. 0407 Birds’ eggs, in shell, fresh, preserved or cooked
29. 0409 Natural honey, 1[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]]
30. 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair
2[30A. 0504 All goods, fresh or chilled
30B. 0504 All goods [other than fresh or chilled] 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]
31. 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33 0511 Semen including frozen semen
34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35. 0701 Potatoes, fresh or chilled.
36. 0702 Tomatoes, fresh or chilled.
37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41. 0707 Cucumbers and gherkins, fresh or chilled.
42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
43. 0709 Other vegetables, fresh or chilled.
1[43A. 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen, 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]
44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45. 0713 1[Dried leguminous vegetables, shelled, whether or not skinned or split 2[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]]].
46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, 3[fresh or chilled, dried]; sago pith.
4[46A. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets 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]
46B. 08 Dried makhana, whether or not shelled or peeled [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]]
47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled
48. 0801 Brazil nuts, fresh, whether or not shelled or peeled
49. 0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
50. 0803 Bananas, including plantains, fresh or dried
51. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); Clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53. 0806 Grapes, fresh
54. 0807 Melons (including watermelons) and papaws (papayas), fresh.
55. 0808 Apples, pears and quinces, fresh.
56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh
58. 0814 Peel of citrus fruit or melons (including watermelons), fresh.
59. 1[7, 9 or 10] All goods of seed quality
60. 0901 Coffee beans, not roasted
61 0902 Unprocessed green leaves of tea
62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63. 0910 11 10 Fresh ginger, other than in processed form
64. 0910 30 10 Fresh turmeric, other than in processed form
65. 1001 Wheat and meslin 2[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]]
66. 1002 Rye 2[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]]
67. 1003 Barley 2[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]]
68. 1004 Oats 1[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]]
69. 1005 Maize (corn) 1[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]]
70. 1006 Rice 1[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]]
71. 1007 Grain sorghum 1[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]]
72. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi 1[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]]
73. 1101 Wheat or meslin flour 1[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]]
74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] 1[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]]
75. 1103 Cereal groats, meal and pellets 1[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]]
76. 1104 Cereal grains hulled
77. 1105 1[Flour, powder, flakes, granules or pellets of potatoes] 2[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]]
78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. 2[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]]
3[78A. 1106 10 10 Guar meal]
79. 12 All goods of seed quality
80. 1201 Soyabeans, whether or not broken, of seed quality.
81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
82. 1204 Linseed, whether or not broken, of seed quality.
83. 1205 Rape or colza seeds, whether or not broken, of seed quality.
84. 1206 Sunflower seeds, whether or not broken, of seed quality.
85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
86. 1209 Seeds, fruit and spores, of a kind used for sowing.
87. 1210 Hop cones, fresh.
1[87A. 1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets]
88. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89. 1212 Locust beans, seaweeds and other algae, sugar beet and sugarcane, fresh or chilled.
90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92. 1301 Lac and Shellac
2 [ 92A. 1401 Sal leaves, siali leaves, sisal leaves, sabai grass ]
93. 1404 90 40 Betel leaves
1[93A. 1404 90 60 Coconut shell, unworked]
2 [ 93B. 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks ]
94. 1701 or 1702 3[Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar]
95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96. 1905 Pappad, by whatever name it is known, except when served for consumption
97. 1905 Bread (branded or otherwise), except when served for consumption and pizza bread
98. 2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
99. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
100. 2201 Non-alcoholic Toddy, Neera including date and palm neera
101. 2202 90 90 Tender coconut water 1[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]]
102. 2[2301, 2302, 2308, 2309] 3 [ 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 [other than rice-bran] ]
4 [ 5 [ 102A. 2306 De-oiled rice bran

Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018]

102B. 2306 Cotton seed oil cake ]
103. 2501 6[Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water]
1[103A. 26 Uranium Ore Concentrate]
104. 2716 00 00 Electrical energy
105. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No. 5470 : 2002
106. 3002 Human Blood and its components
107. 3006 All types of contraceptives
108. 3101 All goods and organic manure 2[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]]
109. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
110. 3825 Municipal waste, sewage sludge, clinical waste
111. 3926 Plastic bangles
112. 4014 Condoms and contraceptives
113. 4401 Firewood or fuel wood
114. 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated
3 [ 114A. 44 or 68 Deities made of stone, marble or wood
114B. 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope ]
115. 4802/4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
116. 4817/4907 Postal items, like envelope, Post card etc., sold by Government
4 [ 117. 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India ]
118. 4907 Cheques, lose or in book form
119. 4901 Printed books, including Braille books
120. 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
121. 4903 Children’s picture, drawing or colouring books
122. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
1[122A. 4907 Duty Credit Scrips]
123. 5001 Silkworm laying, cocoon
124. 5002 Raw silk
125. 5003 Silk waste
126. 5101 Wool, not carded or combed
127. 5102 Fine or coarse animal hair, not carded or combed
128. 5103 Waste of wool or of fine or coarse animal hair
129. 52 Gandhi Topi
130. 52 Khadi yarn
2[130A. 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets]
131. 5303 Jute fibres, raw or processed but not spun
132. 5305 Coconut, coir fibre
3 [ 132A. 53 Coir pith compost 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] ]
133. 63 Indian National Flag
134. 6703 Human hair, dressed, thinned, bleached or otherwise worked
135. 6912 00 40 Earthen pot and clay lamps
2[135A. 69 Idols made of clay]
136. 7018 Glass bangles (except those made from precious metals)
4[136A. 5 [ 7117 ] Bangles of lac/shellac]
137. 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry 1[other than ghamella]
138. 8445 2[Charkha for hand spinning of yarns, including amber charkha]
139. 8446 Handloom [weaving machinery]
140. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
141. 8803 Parts of goods of heading 8801
142. 9021 Hearing aids
143. 92 3[Indigenous handmade musical instruments as listed in ANNEXURE II]
144. 9603 4[Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles]
145. 9609 Slate pencils and chalk sticks
146. 9610 00 00 Slates
5 [ 146A. 9619 00 10 or 9619 00 20 Sanitary towels (pads) or sanitary napkins; tampons ]
147. 9803 Passenger baggage
148. Any Chapter Puja samagri namely,—

(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit;
(v) 6 [ Vibhuti ];
(vi) Unbranded honey 7[***];
(vii) Wick for diya;
(viii) Roli;
(ix) Kalava (Raksha sutra);
(x) Chandan tika.
149. Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.
1[150. Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants]
2[151. Any chapter Parts for manufacture of hearing aids]
3[152. Any chapter except 71 Rakhi (other than those made of goods falling under Chapter 71)]

Explanation.—For the purposes of this Schedule,—

(i) The phrase “unit container” means a package, whether large or small (for example, tin, cane, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.
4[(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.
1[(b) The phrase “registered brand name” means,—
(A) a brand registered as on or after 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 or after the 15th May 2017 under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country.]]
(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
2[(v) The phrase “Government Entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is:
(a) set up by an Act of Parliament or State Legislature; or
(b) established by any Government,
with 90 per cent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union territory or a local authority.]

2. This notification shall come into force with effect from the 1st day of July, 2017.

3[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 Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(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:

1[Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.]

ANNEXURE 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. Vichitra Veena
25. Yazh
26. Ranjan Veena
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. Pulluvan kutam
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
60. Sruti upanga
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. 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. Thanthi Panai
98. Thimila
99. Tumbak, tumbaknari, tumbaknaer
100. Daff, duff, daf or duf Dimdi or dimri – small frame drum without jingles
101. Kanjira – small frame drum with one jingle
102. Kansi – small without jingles
103. Patayani thappu – 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. Parai thappu, 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. Jaltarang chimpta – fire tong with brass jingles
122. Chengila – metal disc
123. Elathalam
124. Geger – brass vessel
125. Ghatam and Matkam (Earthenware pot drum)
126. Ghungroo
127. Khartal or Chiplya
128. Manjeera or jhanj or taal
129. Nut – clay pot
130. Sankarjang – lithophone
131. Thali – metal plate
132. Thattukazhi mannai
133. Kanch tarang, a type of glass harp
134. Kashtha tarang, a type of xylophone.]

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