Want to File ITR, GST Returns & Pvt. Ltd. Registration

Notification No. 35/2017 – UTTR Explained

by Shakshi Bharti | Jun 5, 2024 | GST, 2017 Notifications, Notifications, Union Territory Tax (Rate) 2017 Notifications | 0 comments

Notification No. 35/2017 - Union Territory Tax (Rate)

Call @ +91-8512-022-044

Important Keyword: Notification 35/2017 UTGST Rate, Duty Credit Scrip GST exemption, Government Entity GST exemption, branded goods GST exemption, actionable claim GST India, Notification 2/2017 UTT Rate amendment, GST exemption notification India, Government grant GST exemption, GST branded goods compliance, GST exemption rules India,

Words: 1147 Read time: 6 minutes.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 13^th October, 2017

Notification No. 35/2017 - Union Territory Tax (Rate): Seeks to amend notification No. 2/2017 - Union Territory Tax(Rate).

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R. (E).- 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,-

in the Schedule,-
- after S. No. 122 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“122A

4907

Duty Credit Scrips”;

after S. No. 149 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

“150

Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants”;

in the Explanation, after clause (iv), the following clause shall be inserted, namely:-

“(v) The phrase “Government Entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is:

set up by an Act of Parliament or State Legislature; or
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.”.

in ANNEXURE I, after point (b), the following proviso shall be inserted

“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 or jurisdictional officer of Union Territory 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.”

(Ruchi Bisht)
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. 28/2017- Union Territory Tax(Rate) dated 22^nd September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1196 (E), dated the 22^nd September, 2017.

📚 Frequently Asked Questions (FAQs): Notification No. 35/2017 - Union Territory Tax (Rate)

Q1: What is Notification No. 35/2017 – UTGST Rate?

Answer:
It is a GST amendment notification issued on 13 October 2017 amending Notification No. 2/2017-UTT(R).
The notification introduced important GST exemptions and procedural clarifications.

Q2: What was the main purpose of this notification?

Answer:
The notification aimed to:
exempt Duty Credit Scrips,
exempt certain Government-funded supplies,
clarify branded goods exemption rules.

Q3: Are Duty Credit Scrips exempt from GST under this notification?

Answer:
Yes.
The notification inserted Serial No. 122A exempting Duty Credit Scrips under Tariff Item 4907.

Q4: Why were Duty Credit Scrips exempted?

Answer:
The Government wanted to preserve export incentives and avoid reducing exporter benefits through GST burden.

Q5: What is a Government Entity under this notification?

Answer:
A Government Entity means specified authorities, boards, trusts, corporations, or societies with 90% or more Government participation or control.