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THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 Circular
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Body CIRCULAR No. CCT Ref. Enft./E3/99/2017 Dated. 24th November, 2017

Sub: Andhra Pradesh Goods and Services Tax Act, 2017 – Transporters/owner of the conveyance – Documents to be accompanied with the Goods vehicle – Certain instructions – issuance – Regarding.

Ref: 1. G.O.Ms.No.309, Rev. (CT-II), Dept. dated. 24.07.2017.

2. G.O.Ms.No.446, Rev. (CT-II), Dept. dated. 03.10.2017.

In accordance with the provisions in Section 68 read with Rule 138 of the Andhra Pradesh Goods and Services Tax Act, 2017, all the transporters/owner of the conveyances [Vehicles] shall carry the following documents, while transporting the goods:-

1. Tax invoice [or] Bill of Supply [or] Delivery Challan and

2. e - waybill in "FORM GST e-waybill_1", if the value of the consignment is exceeding Rs. 50,000 [excluding tax].

This e-waybill shall be enclosed in all situations viz., all interstate purchases/imports by way of Advance e-waybill [or] interstate supplies [or] supplies made within the State of Andhra Pradesh.

However, e - waybill is not necessary for transporting of goods, which are exempted under the Act. The latest list of exempted commodities may be accessed through the Commercial Taxes website i.e., http:://www.apct.gov.in. However, the list, as on today, is hereby appended for ready reference [See Annexure].

Hence, the transporter/owner of the conveyance should accept the goods for transport, only when the owner of the goods provides them the above documents. If the transporter/owner of the conveyance agrees to transport the goods which are not covered by the above documents, prescribed, it will be construed that such transporter/ owner of the conveyance is transporting the goods with an intention to aid and abet the evasion of tax on the part of the owners of the goods. In such circumstances, the transporters/owner of the conveyance is liable for action under Section 130 of the APGST Act, 2017 and, as a consequence, their conveyance /vehicle is liable for confiscation, independently in addition to the action to be taken against the owner of the goods.

Therefore, all the transporter shall invariably insist on the handing over by the owner of the goods, of all the documents, required to be carried by him at the time of transport of goods.

Sd/-

Chief Commissioner,

State Tax, Andhra Pradesh.

ANNEXURE

S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods SGST Rate
(1) (2) (3) NIL
1. 0101 Live asses, mules and hinnies NIL
2. 0102 Live bovine animals NIL
3. 0103 Live swine NIL
4. 0104 Live sheep and goats NIL
5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. NIL
6. 0106 Other live animal such as Mammals, Birds, Insects NIL
7. 0201 Meat of bovine animals, fresh and chilled. NIL
8 0203, 0204, 0205, 0206, 0207, 0208, 0209 All goods fresh or chilled],

(meat of the animals mentioned in the relevant chapter)

1.Meat of swine

2.Meat of sheep or goats,

3.Meat of horses, asses, mules or hinnies,

4.Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies

5. Meat and edible offal, of the poultry of heading 0105

6.Other meat and edible meat offal

7. Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted

NIL
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]

NIL
10. 0204 Omitted w.e.f. 15-11-2017 NIL
11. 0205 Omitted w.e.f. 15-11-2017 NIL
12. 0206 Omitted w.e.f. 15-11-2017 NIL
13. 0207 Omitted w.e.f. 15-11-2017 NIL
14. 0208 Omitted w.e.f. 15-11-2017 NIL
15. 0209 Omitted w.e.f. 15-11-2017 NIL
16. 0209 Omitted w.e.f. 15-11-2017 NIL
17. 0210 Omitted w.e.f. 15-11-2017 NIL
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%] NIL
19. 0301 Live fish. NIL
20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 NIL
21 0304, 0306, 0307, 0308 All goods fresh and chilled

(Fish fillets and other fish meat, Crustaceans, Molluscs, Aquatic invertebrates)

NIL
22 0303, 0304, 0305, 0306, 0307, 0308 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]

NIL
23. 0307 Omitted w.e.f. 15-11-2017 NIL
24. 0308 Omitted w.e.f. 15-11-2017 NIL
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 NIL
26. 0403 Curd; Lassi; Butter milk NIL
27. 0406 Chena or paneer, 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

NIL
28. 0407 Birds' eggs, in shell, fresh, preserved or cooked NIL
29. 0409 Natural honey, 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

NIL
30. 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair NIL
30A 0504 All goods, fresh or chilled

(Guts, bladders and stomachs of animals (other than fish)

NIL
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]

NIL
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 NIL
32. 050, 790 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. NIL
33. 0511 Semen including frozen semen NIL
34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage NIL
35. 0701 Potatoes, fresh or chilled. NIL
36. 0702 Tomatoes, fresh or chilled. NIL
37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. NIL
38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. NIL
39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. NIL
40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. NIL
41. 0707 Cucumbers and gherkins, fresh or chilled. NIL
42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled. NIL
43. 0709 Other vegetables, fresh or chilled. NIL
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]

NIL
44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. NIL
45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split 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

NIL
46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith. NIL
46A 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or muhn content, frozen, whether or not sliced or in the form ot 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]

NIL
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 caim 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]-

NIL
47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled NIL
48. 0801 Brazil nuts, fresh, whether or not shelled or peeled NIL
49. 0802 Other nuts, 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 NIL
50. 0803 Bananas, including plantains, fresh or dried NIL
51. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. NIL
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. NIL
53. 0806 Grapes, fresh NIL
54. 0807 Melons (including watermelons) and papaws (papayas), fresh. NIL
55. 0808 Apples, pears and quinces, fresh. NIL
56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. NIL
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. NIL
58. 0814 Peel of citrus fruit or melons (including watermelons), fresh. NIL
59. 7, 9 or 10 All goods of seed quality NIL
60. 0901 Coffee beans, not roasted NIL
61. 0902 Unprocessed green leaves of tea NIL
62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] NIL
63. 0910 11 10 Fresh ginger, other than in processed form NIL
64. 0910 30 10 Fresh turmeric, other than in processed form NIL
65. 1001 Wheat and meslin 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

NIL
66. 1002 Rye 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

NIL
67. 1003 Barley 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

NIL
68. 1004 Oats 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

NIL
69. 1005 Maize (corn) 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

NIL
70. 1006 Rice 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

NIL
71. 1007 Grain sorghum 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

NIL
72. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 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

NIL
73. 1101 Wheat or meslin flour. 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

NIL
74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] 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

NIL
75. 1103 Cereal groats, meal and 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

NIL
76. 1104 Cereal grains hulled NIL
77. 1105 Flour, powder, flakes, granules or pellets of potatoes 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

NIL
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. 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

NIL
78A 1106 10 10 Guar meal NIL
79. 12 All goods of seed quality NIL
80. 1201 Soya beans, whether or not broken, of seed quality. NIL
81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. NIL
82. 1204 Linseed, whether or not broken, of seed quality. NIL
83. 1205 Rape or colza seeds, whether or not broken, of seed quality. NIL
84. 1206 Sunflower seeds, whether or not broken, of seed quality. NIL
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. NIL
86. 1209 Seeds, fruit and spores, of a kind used for sowing. NIL
87. 1210 Hop cones, fresh. NIL
87A 1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets NIL
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. NIL
89. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. NIL
90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets NIL
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. NIL
92. 1301 Lac and Shellac NIL
93. 1404 90 40 Betel leaves NIL
93A 1404 90 60 coconut shell, unworked NIL
94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar NIL
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 NIL
96. 1905 Pappad, by whatever name it is known, except when served for consumption NIL
97. 1905 Bread (branded or otherwise), except when served for consumption and pizza bread NIL
98. 2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. NIL
99. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] NIL
100. 2201 Non-alcoholic Toddy, Neera including date and palm neera NIL
101. 2202 90 90 Tender coconut water 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

NIL
102. 2301,2302, 2308, 2309 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 NIL
102A 2306 Cotton seed oil cake NIL
103. 2501 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 NIL
103A 26 Uranium Ore Concentrate NIL
104. 2716 00 00 Electrical energy NIL
105. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 NIL
106. 3002 Human Blood and its components NIL
107. 3006 All types of contraceptives NIL
108. 3101 All goods and organic manure 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

NIL
109. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta NIL
110. 3825 Municipal waste, sewage sludge, clinical waste NIL
111. 3926 Plastic bangles NIL
112. 4014 Condoms and contraceptives NIL
113. 4401 Firewood or fuel wood NIL
114. 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated NIL
115. 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government NIL
116. 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government NIL
117. 48 / 4907 Rupee notes when sold to the Reserve Bank of India NIL
118. 4907 Cheques, lose or in book form NIL
119. 4901 Printed books, including Braille books NIL
120. 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material NIL
121. 4903 Children's picture, drawing or colouring books NIL
122. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed NIL
122A 4907 Duty Credit Scrips NIL
123. 5001 Silkworm laying, cocoon NIL
124. 5002 Raw silk NIL
125. 5003 Silk waste NIL
126. 5101 Wool, not carded or combed NIL
127. 5102 Fine or coarse animal hair, not carded or combed NIL
128. 5103 Waste of wool or of fine or coarse animal hair NIL
129. 52 Gandhi Topi NIL
130. 52 Khadi yarn NIL
130A 50 to 55 Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets. NIL
131. 5303 Jute fibres, raw or processed but not spun NIL
132. 5305 Coconut, coir fibre NIL
133. 63 Indian National Flag NIL
134. 6703 Human hair, dressed, thinned, bleached or otherwise worked NIL
135. 6912 00 40 Earthen pot and clay lamps NIL
135A 69 Idols made of clay NIL
136. 7018 Glass bangles (except those made from precious metals) NIL
136A 7113 Bangles of lac/shellac NIL
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. NIL
138. 8445 Charkha for hand spinning of yarns, including amber charkha NIL
139. 8446 Handloom [weaving machinery] NIL
140. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles NIL
141. 8803 Parts of goods of heading 8801 NIL
142. 9021 Hearing aids NIL
143. 92 Indigenous handmade musical instruments as listed in ANNEXURE II NIL
144. 9603 Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles NIL
145. 9609 Slate pencils and chalk sticks NIL
146. 9610 00 00 Slates NIL
147. 9803 Passenger baggage NIL
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) Vibhuti sold by religious institutions,

(vi) Unbranded honey

(vii) Wick for diya.

(viii) Roli

(ix) Kalava (Raksha sutra)

(x) Chandan tika

NIL

Explanation- For the purposes of this notification,-

    (i) The phrase "unit container" means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package.

    (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 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;

      (B) a brand registered as on the 15th May 2017 or thereafter under the Copyright Act, 1957(14 of 1957);

      (C) a brand registered as on the 15th May 2017 or thereafter 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, sub-heading, 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 Customs Tariff Act, 1975 (51 of 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.

    (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 percent 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.

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.

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 State 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 orTaus
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. Tarshehnai
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. Kamal
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. JaltarangChimpta - 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. Kastha tarang, a type of xylophone.