Notification No. 42/2017-Union Territory tax(rate), dt. 14-11-2017-seeks to amend notification no. 2/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

[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. 42/2017-Union territory Tax (Rate)

New Delhi, the 14th November, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, 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.2/2017-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. 711(E), dated the 28th June, 2017, namely:-

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 ].

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 ].

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 ].

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].

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].

Flour, powder, flakes, granules or pellets of potatoes.

78A 1106 10 10 Guar meal.

87A 1210 10 00 Hop cones, neither ground nor powdered nor in the form  of pellets.

 

93A 1404 90 60 coconut shell, unworked.

Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar.

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.

103A 26 Uranium Ore Concentrate

136A 7113 Bangles of lac/ shellac.

(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.

Note: – The principal notification No.2/2017- Union territory 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. 711(E), dated the 28th June, 2017 and last amended by Notification No. 35/2017- Union territory Tax (Rate) dated 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1294 (E), dated the 13th October, 2017.

[F.No.354/320/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India