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 - GST - States - CCT Ref. Enft./E3/99/2017

GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT CCT Ref. Enft./E3/99/2017 Dated. 24.11.2017 CIRCULAR 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) 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. All goods, fresh or chilled (meat of the animals mentioned in the relevant chapter) Nil 0203, 0204, 0205, 0206, 0207, 0208, 0209 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 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 ] Nil 10. Omitted 11. Omitted 12. Omitted 13. Omitted 14. Omitted 15. Omitted 16. Omitted 17. Omitted 18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goodsfalling 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 or 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] 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 ] Nil 23. Omitted 24. Omitted 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, un worked, 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 30 B 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, un worked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinized; powder and waste of these products Nil 32. 50,790 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 similaredible 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, sweetpotatoes 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 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] 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 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 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 theANNEXURE 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 theANNEXURE 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, Mangokernel, 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 whenserved 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 gradeconforming 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. (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 pre-determined 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 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 May2017 under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on or after the 15th May2017 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 above table. (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 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. 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. 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. Kashtha tarang, a type of xylophone.