Notification No. 27/2017-Union Territory Tax (Rate), dt. 22-09-2017-Seeks to amend notification no. 1/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No.27/2017-Union Territory Tax (Rate)

New Delhi, the 22nd September, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Union territory 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. 710(E), dated the 28th June, 2017, namely:-
In the said notification,-

(A) in Schedule I-2.5%,-

(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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]”, shall be substituted;

“29A 0802 Walnuts, whether or not shelled” ;

“33A 0813 Tamarind, dried” ;

“100A 2106 Roasted Gram” ;

“198A 4601, 4602 Grass, leaf or reed or fibre products, including mats, pouches, wallets”;

“201A 4907 Duty Credit Scrips” ;

“219A 5801 Corduroy fabrics 219B 5808 Saree fall” ;

“257A 9404 Cotton quilts of sale value not exceeding Rs. 1000 per piece” ;

“259A 9601 Worked corals other than articles of coral” ;

“260 9603 [other than 9603 10 00] Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles]” ;

Rosaries, prayer beads or Hawan samagri” ;  the word “walnuts,” , shall be omitted; “dried fruits of Chapter 8”, the
words, figure and brackets, “dried fruits of Chapter 8 [other than tamarind, dried]”, shall be substituted; “Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi”, the words and brackets, “Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, including idli / dosa batter”, shall be substituted; “ready for consumption form”, the words and brackets, “ready for consumption form (other than roasted gram), shall be substituted; “put up in unit container and bearing a registered brand name”, the words, brackets and letters “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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]”, shall be substituted;“agarbattis”, the words, “agarbattis, lobhan, dhoop batti, dhoop, sambhrani”, shall be substituted;

“85A 4016 Rubber bands” ;

“92A 44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals]”;

“99A 4419 Tableware and Kitchenware of wood” ;

Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806”, shall be
substituted; “Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles[other than saree fall]”, shall be substituted;“171A 6501 Textile caps ” ; “Sand lime bricks” the words “or Stone inlay work” shall be inserted; “176A 6802 Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights,
artificial fruit and foliage, etc.; other ornamental goods essentially of stone.

177A  6909  Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic

177B  6911  Tableware, kitchenware, other household articles and toilet articles, of porcelain or china

177C  6912  Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china

177D  6913  Statues and other ornamental articles

189A 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware.

195A 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers.

224A 9404 Cotton quilts of sale value exceeding Rs. 1000 per piece

231A 9601 Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material
and articles of these materials, articles of coral (including articles obtained by moulding).

Diabetic foods, Custard powder;[other than batters including idli/dosa batter, Namkeens”, shall be substituted.

Plastic Tarpaulin”, the words, “Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats”, shall be
substituted.

“123A 4016 Rice rubber rolls for paddy de-husking machine” ; Braille paper”, the words “Braille paper, kites, Paper mache articles” shall be substituted; “of felt”, the words and brackets, “of felt [other than textile caps]”, shall be substituted. ;ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods”, shall be omitted; The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods
and some person using such name or mark with or without any indication of the identity of that person.

(b) The phrase “registered brand name” means,-

(A) a brand registered as on 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 the 15th May2017 under the Copyright Act, 1957(14 of 1957;

(C) a brand registered as on the 15th May2017 under any law for the time being in force in any other country.”;

(H) after paragraph 2, the following Annexure shall be inserted, namely: –

For foregoing an actionable claim or enforceable right on a brand name,-

(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional officer of Union Territory Tax, as the case maybe that he is voluntarily foregoing his actionable claim or enforceable right on such brand.

(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand  printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.

[F.No.354/117/2017-TRU Pt-II]
(Mohit Tewari)
Under Secretary to the Government of India

Note: – The principal notification No.1/2017-Union Territory 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. 710(E), dated the 28th June, 2017and last amended by Notification No. 19/2017- Union Territory Tax(Rate) dated 18th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 1034 (E), dated the 18th August, 2017.