In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 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 makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Union territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 711(E), dated the 28th June, 2017, namely:-
In the said notification,-
(1) in the Schedule,
(i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely: -
(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]" ;
(ii) S. Nos. 10,11,12,13,14,15,16,17 and the entries thereof shall be omitted;
(iii) for S. Nos. 21 and 22 and the entries relating thereto, the following shall be substituted, namely: -
(iv) S. Nos. 23, 24 and the entries thereof shall be omitted;
(v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(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]
(vi) after S. No. 43 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(vii) in S. No. 46, in column (3), for the words "fresh or chilled" the words "fresh or chilled, dried" shall be substituted;
(viii) after S. No. 46 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(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]-
(ix) in S. No. 77, in the entry in column (3), for the words "Flour of potatoes" the words Flour, powder, flakes, granules or pellets of potatoes", shall be substituted:
(x) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(xi) after S. No. 87 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(xii) after S. No 93 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(xiii) in S. No. 94, for the entry in column 3, the entry "Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar" shall be substituted;
(xiv).in S. No. 103, for the entry in column (3), the entry "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", shall be substituted;
(xv) after S. No. 103 and the entries relating thereto, the following serial number and the entries shall be inserted, namely. -
(xvi) after S. No. 136 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely: -
(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.
2. This notification shall come into force on the 15th day of November 2017. .
(Mohit Tewari)
Under Secretary to the Government of India
Note: - The principal notification No.2/2017-Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 711(E), dated the 28th June, 2017 and last amended by Notification No. 35/2017- Union Territory Tax(Rate) dated 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1294 (E), dated the 13th October, 2017.