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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 42/2017-Central Tax (Rate)
New Delhi, the 14th November, 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, -
(1) in the Schedule,
(i) 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, -
(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: -
| 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, -
(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 ]” ; |
(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: -
| 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, -
(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 ]” ; |
(vi) 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, -
(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]” ; |
(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
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, -
(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] |
| 46B |
08 |
Dried makhana, whether or not shelled or peeled [other than those
put up in unit container and,-
(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]”; |
(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: -
| 87A |
1210 10 00 |
Hop cones, neither ground nor powdered nor in the form of pellets” ; |
(xii) 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 |
(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: -3
| 103A |
26 |
Uranium Ore Concentrate |
(xvi) 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 |
(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 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 15th day of
November, 2017.
(Mohit Tewari)
Under Secretary to the Government of India
[F.
No.354/320/2017-TRU]
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. 35/2017-Central Tax(Rate) dated 13th
October, 2017 published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), vide number GSR 1284 (E), dated the 13th October, 2017.
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