In exercise of the powers conferred by subsection (1) of section 11 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following amendment in the Government of Punjab, Department of Excise and Taxation, Notification No.S.O.18/P.A.5/ 2017/S.11/2017, dated the 30thJune, 2017, published in the Punjab Government Gazette (Extraordinary), Part III, dated the 30thJune, 2017, namely:-
AMENDMENT
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 I]" ;
(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. 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 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 May, 2017 under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on or after the 15th May, 2017 under any law for the time being in force in any other country.".
2. This notification shall be deemed to have come into force on and with effect from the 15th day of November, 2017.
M.P. SINGH,
Additional Chief Secretary-cum-Financial
Commissioner (Taxation)
to Government of Punjab,
Department of Excise and Taxation.