seeks to amend notification no. 2/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
44/2017 Dated:- 14-11-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
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.
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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
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ot, 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
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de, 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: –
“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 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
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