{"id":10607,"date":"2017-11-14T00:00:00","date_gmt":"2017-11-13T18:30:00","guid":{"rendered":""},"modified":"2017-11-14T00:00:00","modified_gmt":"2017-11-13T18:30:00","slug":"seeks-to-amend-notification-no-2-2017-state-tax-rate-dated-28-06-2017-to-give-effect-to-gst-council-decisions-regarding-gst-exemptions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=10607","title":{"rendered":"Seeks to amend notification no. 2\/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions."},"content":{"rendered":"<p>Seeks to amend notification no. 2\/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.<br \/>G.O. Ms. No. 42\/2017-Puducherry GST (Rate) Dated:- 14-11-2017 Puducherry SGST<br \/>GST &#8211; States<br \/>Puducherry SGST<br \/>Puducherry SGST<br \/>GOVERNMENT OF PUDUCHERRY<br \/>\nCOMMERCIAL TAXES SECRETARIAT<br \/>\n[G.O. Ms. No. 42\/2017-Puducherry GST (Rate),<br \/>\nPuducherry, dated 14th November 2017]<br \/>\nNOTIFICATION<br \/>\nIn exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No.2\/2017-Puducherry GST (Rate), dated 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated 29th June, 2017, namely:-<br \/>\nIn the said notification,-<br \/>\n(1) in the Sche<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124403\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>] other than those put up in unit container and,-<br \/>\n (a) bearing a registered brand name; or<br \/>\n (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]&quot;;<br \/>\n(iv) S. Nos. 23,24 and the entries thereof shall be omitted;<br \/>\n(v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-<br \/>\n&quot;30A<br \/>\n0504<br \/>\nAll goods, fresh or chilled<br \/>\n30B<br \/>\n0504<br \/>\nAll goods [other than fresh or chilled] other than those put up in unit container and,-<br \/>\n (a) bearing a registered brand name; or<br \/>\n (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], subj<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124403\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>et 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,-<br \/>\n (a) bearing a registered brand name; or<br \/>\n (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].<br \/>\n46B<br \/>\n08<br \/>\nDried makhana, whether or not shelled or peeled [other than those put up in unit container and,-<br \/>\n (a) bearing a registered brand name; or<br \/>\n (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]&quot;;<br \/>\n(ix) in S. No. 77, in the entry in column (3), for <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124403\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>d salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water&quot;, shall be substituted;<br \/>\n(xv) after S. No. 103 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-<br \/>\n&quot;103A<br \/>\n26<br \/>\nUranium Ore Concentrate&quot;;<br \/>\n(xvi) after S. No. 136 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-<br \/>\n&quot;136A<br \/>\n7113<br \/>\nBangles of lac\/ shellac&quot;;<br \/>\n(2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely:-<br \/>\n&quot;(b) The phrase &quot;registered brand name&quot; means,-<br \/>\n(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;<br \/>\n(B) a brand registered as on or after the 15th May 2017 under the Copyright Act, 1957(14 of 1957);<br \/>\n(C) a brand registered as on or afte<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=124403\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Seeks to amend notification no. 2\/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.G.O. Ms. No. 42\/2017-Puducherry GST (Rate) Dated:- 14-11-2017 Puducherry SGSTGST &#8211; StatesPuducherry SGSTPuducherry SGSTGOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. Ms. No. 42\/2017-Puducherry GST (Rate), Puducherry, dated 14th November 2017] NOTIFICATION In exercise of the powers &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=10607\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Seeks to amend notification no. 2\/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10607","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10607","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10607"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10607\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10607"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10607"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}