TMI BlogAmending Notification No.1/2017-State Tax (Rate) with related Corrigendums and Notification No.19/2017-State Tax (Rate.X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment of Tripura, in the Finance Department (Taxes Excise), dated the 12 th July, 2017, published in the Tripura Gazette, Extraordinary Issue, dated the 12th July, 2017, corrigendum of the Government of Tripura, in the Finance Department (Taxes Excise), dated the 31st July, 2017, published in the Tripura Gazette, Extraordinary Issue, dated the 31st July, 2017 and notification of the Government of Tripura. in the Finance Department (Taxes Excise), No. 19/201 7-State Tax (Rate). dated the 19 th August, 2017, published in the Tripura Gazette, Extraordinary Issue, dated the 19th August. 2017, namely:- In the said notification,- (A) in Schedule I-2.5%,- (i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words put up in unit container and bearing a registered brand name , the words, brackets and letters put up in unit container and,- (a) bearing a registered brand name', or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Duty Credit Scrips ; (xii) after S. No. 219 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 219A 5801 Corduroy fabrics 219B 5808 Saree fall ; (xiii) after S. No. 257 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 257A 9404 Cotton quilts of sale value not exceeding ₹ 1000 per piece ; (xiv) after S. No. 259 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 259A 9601 Worked corals other than articles of coral ; (xv) for S. No. 260 and the entries relating thereto, the following shall be substituted, namely:- 0260 9603 [other than 9603 10 00] Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] ; (xvi) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted, namely:- 99A 4419 Tableware and Kitchenware of wood ; (x) in S. No. 128, in column (3), for the words similar documents of title , the words and brackets, similar documents of title[other than Duty Credit Scrips] , shall be substituted; (xi) in S. No. 147, for the entry in column (3), the entry Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806 , shall be substituted; (xii) in S. No. 154, for the entry in column (3), the entry Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles [other than saree fall] , shall be substituted, (xiii)) after S. No. 171 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 171A 6501 Textile caps ; (xiv) in S. No. 176, in column (3), after the words Sand time bricks the words or Stone inlay work shall be inserted; (xv) after S. No. 176 and the entries relating thereto, the following serial num ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g articles obtained by moulding) ; (C) in Schedule III-9%,- (i) in S. No. 23, in column (3), for the words and bracket Diabetic foods;[other than Namkeens , the words and bracket, Diabetic foods, Custard powder;[other than batters including idli/dosa batter, Namkeens , shall be substituted; (ii) in S. No. 111, in column (3), for the words Plastic Tarpaulin , the words, Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats , shall be substituted; (iii) after S. No. 123 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 123A 4016 Rice rubber rolls for paddy de-husking machine ; (iv) S. No. 140 and the entries thereof shall be omitted; (v) in S. No. 157, in column (3), for the words Braille paper , the words Braille paper, kites, Paper mache articles shall be substituted; (vi) in S. No. 172, in column (3), for the words, of felt , the words and brackets, of felt [other than textile caps] , shall be substituted; (vii) S. Nos. 186 and 187 and the entries thereof shall be omitted; (viii) S. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n gas lighters] , shall be substituted; (E) in Schedule-V-1.5%,- in S.No. 2, in column (3), for the words, other than Non-Industrial Unworked or simply sawn, cleaved or bruted , the words, other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds , shall be substituted; (F) in Schedule-VI-0.125%,- in S. No. 1, for the entry in column (3), the entry, Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds , shall be substituted; (G) in the Explanation , for clause (ii), the following shall be substituted, namely: - (ii)(a) The phrase brand name means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection' in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. (b) The phrase registered brand name means,- (A) a brand registered as on the 15th May ..... X X X X Extracts X X X X X X X X Extracts X X X X
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