Notification No. 02/2018-Compensation Cess (Rate),dt. 26-07-2018-Seeks to amend Notification No. 1/2017 -Compensation Cess (Rate) dated 28.06.2017 togive effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

[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. 2/2018-Compensation Cess (Rate)

New Delhi, the 26th July, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 1/2017-Compensation Cess (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. 720 (E), dated the 28th June, 2017, namely:-

In the said notification, in the Schedule, –

As per GST Format

click here: https://cbec-gst.gov.in/pdf/compensation-tax/notification02-compensation-cess-rate-english.pdf

Notification No.01/2018-Compensation Cess (Rate),dt. 25-01-2018-seeks to amend Notification No.1/2017-Compensation Cess (Rate).

[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. 1/2018-Compensation Cess (Rate)

New Delhi, the 25th January, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 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-Compensation Cess (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. 720 (E), dated the 28th June, 2017, namely,-

In the said notification, in the Schedule,

42A. 87 All old and used motor vehicles

Explanation: Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles.
NIL

(ii)  “8702 or 8703”, shall be substituted; (Ruchi Bisht) Under Secretary to the Government of India

Note: The principal notification No.1/2017-Compensation Cess (Rate) dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 720(E), dated the 28th June, 2017 and last amended vide notification No. 6/2017-, Compensation Cess (Rate) dated the 13th October, 2017, published vide number G.S.R.1282(E), dated the 13th October, 2017.

Notification No.07/2017-Compensation Cess (Rate),dt. 13-10-2017-Seeks to prescribe compensation cess rate on the leasing of motor vehicles.

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

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 7 /2017-Compensation Cess (Rate)

New Delhi, the 13th October, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of cess as specified in column 4 of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975),  subject to relevant conditions annexed to this notification.

1. 8702, 8703 Motor Vehicles 65% of cess applicable otherwise on such goods under Notification No. 1/2017- Compensation Cess (Rate) dated, 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub Section (i), vide G.S.R. 720 (E) dated the 28th June, 2017.

2. 8702, 8703 Motor Vehicles 65% of cess applicable otherwise on such goods under Notification No. 1/2017- Compensation Cess (Rate) dated, 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub Section (i), vide G.S.R. 720 (E) dated the 28th June, 2017.

2. Provided that nothing contained in this notification shall apply on or after1st July, 2020.

Explanation –For the purposes of this notification, –

(i) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

i. The Motor Vehicles was purchased by the lesser prior to 1st July, 2017 and supplied on lease before 1st July, 2017.

2 i. The supplier of Motor Vehicle is a registered person.

ii. Such supplier had purchased the Motor Vehicle prior to 1st July, 2017 and has not availed input tax credit of central excise duty, Value Added Tax or any other taxes paid on such vehicles.

[F.No.354/117/2017- TRU (Pt. III)]
(Ruchi Bisht)
Under Secretary to Government of India

Notification No.06/2017-Compensation Cess (Rate),dt. 13-10-2017-Seeks to amend notification No. 2/2017-Compensation Cess (Rate) regarding reduction in cess rates for leasing of motor vehicles purchased and leased prior to 01.07.2017.

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

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 6/2017- Compensation Cess (Rate)

New Delhi, the 13th October, 2017

G.S.R……(E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 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. 2/2017-Compensation Cess (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 709 (E), dated the 28thJune, 2017, namely:-

“2A Leasing of motor vehicles purchased and leased prior to 1st July 2017 Chapter 99 65percent.of the rate of cess as applicable on supply of similar goods involving transfer of title in goods.

Note:- Nothing contained in this entry shall apply on or after 1stday of July, 2020”.

Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 2/2017 – Compensation Cess (Rate), dated the 28thJune, 2017, videnumber G.S.R. 709 (E), dated the 28th June, 2017.

[F.No. 354/173/2017-TRU]

(Ruchi Bisht) Under Secretary to the Government of India

Notification No.05/2017-Compensation Cess (Rate),dt. 11-09-2017-The notification amends the rates of compensation cess on various motor vehicles.

[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. 5/2017-Compensation Cess (Rate)

New Delhi, the 11th September, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017- Compensation Cess (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. 720 (E) dated the 28th June, 2017, namely:-

2. In the said notification, in the Schedule,-

“47 8703 40, 8703 60 Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;

(a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles

(b) Three wheeled vehicles

(c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm

(d) Motor vehicles other than those mentioned at (a),(b) and (c) above.

Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 15%

48 8703 50, 8703 70 Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;

(a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory NIL manufacturing such motor vehicles

(b) Three wheeled vehicles

(c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm

(d) Motor vehicles other than those mentioned at (a),(b) and (c) above.

Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as
per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under 15%”;

(ii) for serial number 52 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely:-

“52 8703 Motor vehicles of engine capacity not exceeding 1500 cc 17% 52A 8703 Motor vehicles of engine capacity exceeding 1500 cc other than motor vehicles specified against entry at 52B 20%

52B 8703 Motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs)
including utility vehicles.

Explanation. – For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above 22%”.

 

Note: The principal notification No.1/2017-Compensation Cess (Rate), dated 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720 (E), dated the 28th June, 2017 and last amended vide 3/2017- Compensation Cess (Rate), dated 18th July, 2017 published vide number G.S.R 892 (E) dated  the 18th July, 2017.

[F.No.354/159/2017-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India

Notification No.04/2017-Compensation Cess (Rate),dt. 20-07-2017-Seeks to exempt intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand good

[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. 04/2017- Compensation Cess (Rate)

New Delhi, the 20th July, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 ( 15 of 2017), read with sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, read with sub-section (4) of Section 9 of the Central Goods and Services Tax Act.

[F.No.354/136/2017-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India

Notification No.03/2017-Compensation Cess (Rate),dt. 18-07-2017-Seeks to amend notification No. 1/2017- Compensation Cess (Rate), dated 28th, June, 2017 so as to increase the Compensation Cess rates on cigarettes as mentioned in the notification with effect from 18th, July, 2017

[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. 3/2017-Compensation Cess (Rate)

New Delhi, the 18th July, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 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-Compensation Cess (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section.

2. This notification shall come into force with effect from the 18th day of July, 2017.

Note: The principal notification No. 1/2017-Compensation Cess (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. 720(E).

[F.No. 354/221/2016-TRU (Pt.)]

(Mohit Tewari)

Under Secretary to the Government of India

Notification No. 02/2017-Compensation Cess (Rate),dt. 28-06-2017-To notify the rates of compensation cess on supply of specified services

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

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 2/2017- Compensation Cess (Rate)

New Delhi, the 28th June, 2017

G.S.R……(E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby notifies, that the cess, on the supply of services.

1 Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration Chapter 99 Same rate of cess as applicable on supply of similar goods involving transfer of title in goods.

2 Transfer of right in goods or of undivided share in goods without the transfer of title thereof Chapter 99 Same rate of cess as applicable on supply of similar goods involving transfer of title in goods Any other supply of services Chapter 99 Nil

2. Explanation.- Reference to “Chapter”, “Section”, “Heading” or “Group”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the scheme of classification of services.

3. This notification shall come into force with effect from 1st day of July, 2017.

[F.No. 334/1/2017-TRU].

(Ruchi Bisht) Under Secretary to the Government of India

Notification No. 01/2017-Compensation Cess (Rate),dt. 28-06-2017-Seeks to notify Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).

[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.1/2017-Compensation Cess (Rate)

New Delhi, the 28th June, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, here by notifies the rate of cess  of the Schedule appended to this notification, that shall be levied on the intra-State supplies or inter-State supplies of such goods, the description under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the  Schedule.

Tariff item Description of Goods Rate of goods and services tax compensation cess

1. 2106 90 20 Pan-masala 60%

2. 2202 10 10 Aerated waters 12%

3. 2202 10 20 Lemonade 12%

4. 2202 10 90 Others 12% 5.

2401 Unmanufactured tobacco (without lime tube) – bearing a brand name 71%

6. 2401 Unmanufactured tobacco (with lime tube) – bearing a brand name 65%

7. 2401 30 00 Tobacco refuse, bearing a brand name 61%

8. 2402 10 10 Cigar and cheroots 21% or Rs. 4170 per thousand, whichever is higher

9. 2402 10 20 Cigarillos 21% or Rs. 4170 per thousand, whichever is higher

10. 2402 20 10 Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres
5% + Rs.1591 per thousand.

11. 2402 20 20 Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres 5% + Rs.2876 per thousand

12. 2402 20 30 Filter cigarettes of length (including the length of the 5% + Rs.1591

 

Tariff item Description of Goods Rate of goods and services tax compensation cess filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres per thousand

13. 2402 20 40 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres
5% + Rs.2126 per thousand

14. 2402 20 50 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres
5% + Rs.2876 per thousand

15. 2402 20 90 Other cigarettes containing tobacco 5% + Rs.4170 per thousand

16. 2402 90 10 Cigarettes of tobacco substitutes Rs.4006 per thousand

17. 2402 90 20 Cigarillos of tobacco substitutes 12.5% or Rs. 4,006 per thousand whichever is higher

18. 2402 90 90 Other 12.5% or Rs. 4,006 per thousand whichever is higher

19. 2403 11 10 ‘Hookah’ or ‘gudaku’ tobacco bearing a brand name 72%

20. 2403 11 10 Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku’ not bearing a brand name 17%

21. 2403 11 90 Other water pipe smoking tobacco not bearing a brand name. 11%

22. 2403 19 10 Smoking mixtures for pipes and cigarettes 290%

23. 2403 19 90 Other smoking tobacco bearing a brand name 49%

24. 2403 19 90 Other smoking tobacco not bearing a brand name 11%

25. 2403 91 00 “Homogenised” or “reconstituted” tobacco, bearing a brand name 72%

26. 2403 99 10 Chewing tobacco (without lime tube) 160%

27. 2403 99 10 Chewing tobacco (with lime tube) 142%

28. 2403 99 10 Filter khaini 160%

29. 2403 99 20 Preparations containing chewing tobacco 72%

30. 2403 99 30 Jarda scented tobacco 160%

31. 2403 99 40 Snuff 72%

32. 2403 99 50 Preparations containing snuff 72%

33. 2403 99 60 Tobacco extracts and essence bearing a brand name 72%

34. 2403 99 60 Tobacco extracts and essence not bearing a brand name 65%

35. 2403 99 70 Cut tobacco 20%

36. 2403 99 90 Pan masala containing tobacco ‘Gutkha’ 204%

37. 2403 99 90 All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name 96%

38. 2403 99 90 All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name 89%

39. 2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal. Rs.400 per tonne

40. 2702 Lignite, whether or not agglomerated, excluding jet Rs.400 per tonne

41. 2703 Peat (including peat litter), whether or not agglomerated Rs.400 per tonne

42. 8702 10 Motor vehicles for the transport of ten or more persons, including the driver 15%

43. 8703 Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles NIL

44. 8703 10 10, 8703 80 Electrically operated vehicles, including three wheeled electric motor vehicles. NIL

45. 8703 Three wheeled vehicles NIL

46. 8703 Cars for physically handicapped persons, subject to the following conditions:

a) an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons; and

b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase. NIL

47. 8703 40, 8703 50, Following Vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion;

a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles

b) Three wheeled vehicles

c) Motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm.

Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined NIL as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.

48. 8703 60, 8703 70 Following Vehicles, with both compression -ignition internal combustion piston engine [ diesel-or semi diesel ) and electric motor as motors for propulsion;

a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles

b) Three wheeled vehicles

c) Motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm.

Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. NIL

49. 8703 Hydrogen vehicles based on fuel cell tech and of length not exceeding 4000 mm.

Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. NIL

50. 8703 21 or 8703 22 Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 1%

51. 8703 31 Diesel driven motor vehicles of engine capacity not exceeding 1500 cc and of length not exceeding 4000 mm.

Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 3%

52. 8703 All goods other than those mentioned at S. Nos. 43 to 51 above 15%

53. 8711 Motorcycles of engine capacity exceeding 350 cc. 3%

54. 8802 Other aircraft (for example, helicopters, aeroplanes), for personal use. 3%

55. 8903 Yacht and other vessels for pleasure or sports 3%

56. All goods other than those mentioned at S. Nos. 1 to 55 above Nil

Explanation.–

(1) In this Schedule, “tariff item”, “heading”, “sub-heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

(3) For the purposes of this notification, the phrase “brand name” means brand name or trade name, whether registered or not, 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.

2. This notification shall come into force with effect from the 1st day of July, 2017.

[F.No.354/117/2017-TRU]

(Mohit Tewari)

Under Secretary to the Government of India