GST – 44/2017 – Dated:- 14-11-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 44/2017-Integrated Tax (Rate) New Delhi, the 14th November, 2017 G.S.R. 1393 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax 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-Integrated 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. 667(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, 0
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forceable 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: –
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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: – 78A 11
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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 May2017 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. [F.No.354/320/2017-TRU] (Mohit Tewari) Under Secretary to the Government of India Note: – The principal notification No.2/2017- Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of Indi
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