Notification No. 42/2017 – Union territory Tax (Rate): Seeks to amend notification no. 2/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions

Important Keyword: GST, UTGST, CGST, SGST, IGST, Section 8(1) UTGST Act 2017, F.No.354/320/2017-TRU, Notification No. 42/2017 – Union territory Tax (Rate), Notification No.2/2017-Union territory Tax (Rate).

[F.No.354/320/2017-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 14^th November, 2017

Notification No. 42/2017 – Union territory Tax (Rate)

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

G.S.R.  (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the UTGST 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,
  • for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely: –

“8	0203, 0204, 0205, 0206, 0207, 0208, 0209	All goods, fresh or chilled
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, – bearing a registered brand name; orbearing 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 ]”;

• S. Nos. 10,11,12,13,14,15,16,17 and the entries thereof shall be omitted;
  • for S. Nos. 21 and 22 and the entries relating thereto, the following shall be substituted, namely: –

“21	0304, 0306, 0307, 0308	All goods, fresh or chilled
22	0303, 0304, 0305, 0306, 0307, 0308	All goods [other than fresh or chilled] and other than those put up in unit container and, – bearing a registered brand name; orbearing 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 ]” ;

• S. Nos. 23,24 and the entries thereof shall be omitted;
  • after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“30A	0504	All goods, fresh or chilled
30B	0504	All goods [other than fresh or chilled] other than those put up in unit container and, – bearing a registered brand name; orbearing 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 ]” ;

• after S. No. 43 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“43A

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and, – bearing a registered brand name; orbearing 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]” ;

• in S. No. 46, in column (3), for the words “fresh or chilled” the words “fresh or chilled, dried” shall be substituted;

• after S. No. 46 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –

“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, – bearing a registered brand name; orbearing 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]
46B	08	Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,- bearing a registered brand name; orbearing 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]”;

• 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;

• after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“78A

1106 10 10

Guar meal” ;

• after S. No. 87 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“87A

1210 10 00

Hop cones, neither ground nor powdered nor in the form of pellets” ;

• after S. No. 93 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“93A

1404 90 60

coconut shell, unworked”;

• 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;
  • 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;
  • after S. No. 103 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“103A

26

Uranium Ore Concentrate”;

• after S. No. 136 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“136A

7113

Bangles of lac/ shellac”;

• in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely: –
• The phrase “registered brand name” means, –
  • 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;
  • a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957);
  • a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country.”.

2. This notification shall come into force with effect from the 15^th 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 13^th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1294 (E), dated the 13^th October, 2017.

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