In exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in this department's notification number F. 12(56)FD/Tax/2017-Pt.-I-41 dated 29th June, 2017, namely:-

AMENDMENTS

In the said notification,-

1. in the Schedule,-

(i) in column (3) against serial number 27, for the existing expression "other than put up in unit containers and bearing a registered brand name", the expression "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) in column (3) against serial numbers 29 and 45, for the existing expression "other than put up in unit container and bearing a registered brand name", the expression "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;

(iii) in column (3) against serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 and 78, for the existing expression "other than those put up in unit container and bearing a registered brand name", the expression "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) in column (3) against serial number 101, for the existing expression "other than put up in unit container and bearing a registered brand name", the .expression "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) in column (2) against serial number 102, for the existing expression "2301, 2302, 2304, 2305, 2306, 2308, 2309", the expression "2301, 2302, 2308, 2309" shall be substituted;

(vi) after the existing serial number 102 and entries thereto and before the existing serial number 103 and entries thereto, the following new serial number 102A and entries thereto shall be inserted, namely;-

(vii) in column (3) against serial number 108, for the existing expression "other than put up in unit containers and bearing a registered brand name", the expression "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;

(viii) after the existing serial number 130 and entries thereto and before the existing serial number 131 and entries thereto, the following new serial number 130A and entries thereto shall be inserted, namely:-

(ix) after the existing serial number 135 and entries thereto and before the existing serial number 136 and entries thereto, the following new serial number 135A and entries thereto shall be inserted, namely:-

(x) the existing entry of column (3) against serial number 138 shall be substituted by the following, namely:-

"Charkha for hand spinning of yarns, including amber charkha";

(xi) the existing entry of column (3) against serial number 143 shall be substituted by the following, namely: -

"Indigenous handmade musical instruments as listed in ANNEXURE II"; and

(xii) the existing entry of column (3) against serial number 144 shall be substituted by the following, namely

"Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles''.

2. the existing clause (ii) of the Explanation shall be substituted by the following 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 (Central Act No. 14 of 1957); and

(C) a brand registered as on the 15th May 2017 under any law for the time being in force in any other country.".

3. after the existing Explanation, the following Annexures shall be added, 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

(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

By Order of the Governor

(Shankar Lal Kumawat)

Joint Secretary to the Government