CGST(rate) Notification no. 42/2017 regarding GST exemptions

CGST(rate) Notification no. 42/2017 regarding GST exemptions Seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to g

Ankita Khetan

Nov 15, 2017

Last update on Nov 15, 2017

CGST(rate) Notification no. 42/2017 regarding GST exemptions

Seeks to amend notification no. 2/2017- Central 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 GAZETTEOF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)

Notification No. 42/2017-Central Tax (Rate)

New Delhi, the 14th November, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of theCentral Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on therecommendations of the Council, hereby makes the following further amendments in thenotification of the Government of India in the Ministry of Finance (Department of Revenue),No.2/2017-Central 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. 674(E), dated the 28thJune, 2017, namely:- In the said notification, - (1) in the Schedule,

(i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted,namely: -

8	0203, 0204, 0205, 0206, 0207, 0208, 0209	All goods, fresh or chilled
9	0303, 0304, 0305, 0306, 0307, 0308	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 ];

(ii) S. Nos. 10,11,12,13,14,15,16,17 and the entries thereof shall be omitted;

(iii) for S. Nos. 21 and 22 and the entries relating thereto, the following shall besubstituted, namely: -

21	0304, 0306, 0307, 0308	All goods, fresh or chilled
22	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 theentries 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 right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] ;

(vi) after S. No. 43 and the entries relating thereto, the following serial number andthe entries shall be inserted, namely: -

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] ;

(vii) in S. No. 46, in column (3), for the words fresh or chilled the words fresh orchilled, dried shall be substituted;

(viii) after S. No. 46 and the entries relating thereto, the following serial numbers andthe entries shall be inserted, namely: -

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];

(ix) in S. No. 77, in the entry in column (3), for the words Flour of potatoes thewords Flour, powder, flakes, granules or pellets of potatoes, shall be substituted;

(x) after S. No. 78 and the entries relating thereto, the following serial number and theentries shall be inserted, namely: -

78A

1106 10 10

Guar meal ;

(xi) after S. No. 87 and the entries relating thereto, the following serial number andthe entries shall be inserted, namely: -

87A

1210 10 00

Hop cones, neither ground nor powdered nor in the form of pellets ;

(xii) after S. No. 93 and the entries relating thereto, the following serial number andthe entries shall be inserted, namely: -

93A

1404 90 60

coconut shell, unworked;

(xiii) in S. No. 94, for the entry in column 3, the entry Jaggery of all types includingCane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar shall be substituted;

(xiv) in S. No. 103, for the entry in column (3), the entry Salt (including table saltand denatured salt) and pure sodium chloride, whether or not in aqueous solutions orcontaining 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 andthe entries shall be inserted, namely: -

103A

Uranium Ore Concentrate;

(xvi) after S. No. 136 and the entries relating thereto, the following serial number andthe 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, 1999irrespective of whether or not the brand is subsequently deregistered;

(B) a brand registered as on or after the 15th May 2017 under the Copyright Act, 1957(14 of1957);

(C) a brand registered as on or after the 15th May 2017 under any law for the time being inforce in any other country..

2. This notification shall come into force with effect from the 15th day of November, 2017.

[F.No.354/320/2017-TRU]

(Mohit Tewari) Under Secretary to the Government of India

Note: - The principal notification No.2/2017-Central Tax (Rate), dated the 28th June, 2017was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) videnumber G.S.R. 674(E), dated the 28th June, 2017 and last amended by Notification No.35/2017-Central Tax(Rate) dated 13th October, 2017 published in the Gazette of India,Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1284 (E), dated the 13thOctober, 2017.

You may also like :