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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 35/2017-Central Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of
section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the
Central Government, on the recommendations of the Council, hereby makes the
following further amendments in the notification of the Government of India in
the Ministry of Finance (Department of Revenue),
No. 2/2017-Central 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. 674(E), dated the 28th
June, 2017, namely:-
In the said notification,-
(A) in the Schedule,-
(i) 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 |
(ii) 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. |
(B) 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:
(a) set up by an Act of Parliament or State Legislature; or
(b) 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.”.
(C) 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 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
[F.
No.354/117/2017-TRU (Pt. III)]
Note: - The principal notification
No. 2/2017-Central 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. 674(E), dated the 28th June, 2017
and last amended by Notification No. 28/2017-Central Tax(Rate) dated 22nd
September, 2017 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number GSR 1190 (E), dated the 22nd September,
2017.
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