GST exemptions vide notification no. 28/2017 dated22.09.17

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 GAZETTE OFINDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 28/2017-Central Tax (Rate)

New Delhi, the 22nd September, 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 amendments in the notification ofthe 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 28th June, 2017,namely:-
In the said notification,-

(A) in the Schedule,-

(i) against serial number 27, in column (3), for the words other than put up in unitcontainers and bearing a registered brand name, the words, brackets and letters otherthan 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 acourt of law is available [other than those where any actionable claim orenforceable right in respect of such brand name has been foregone voluntarily,subject to the conditions as in the ANNEXURE I], shall be substituted;

(ii) against serial numbers 29 and 45, in column (3), for the words other than put up inunit container and bearing a registered brand name, the words, brackets and lettersother 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 acourt of law is available [other than those where any actionable claim orenforceable right in respect of such brand name has been foregone voluntarily,subject to the conditions as in the ANNEXURE I], shall be substituted;

(iii) against serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 8 and 78, incolumn (3), for the words other than those put up in unit container and bearing aregistered brand name, the words, brackets and letters other than those put up in unitcontainer and,-

(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in acourt of law is available [other than those where any actionable claim orenforceable right in respect of such brand name has been foregone voluntarily,
subject to the conditions as in the ANNEXURE I], shall be substituted;

(iv) against serial number 101, in column (3), for the words other than put up in unitcontainer and bearing a registered brand name, the words, brackets and letters otherthan 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 acourt of law is available [other than those where any actionable claim orenforceable right in respect of such brand name has been foregone voluntarily,subject to the conditions as in the ANNEXURE I], shall be substituted;

(v) against serial number 108, in column (3), for the words other than put up in unitcontainers and bearing a registered brand name, the words, brackets and letters otherthan 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 acourt of law is available [other than those where any actionable claim orenforceable right in respect of such brand name has been foregone voluntarily,subject to the conditions as in the ANNEXURE I], shall be substituted;

(vi) in S. No. 102, for the entries in column (2) ,the entries 2301,2302, 2308, 2309,shall be substituted;
(vii) after S. No. 102 and the entries relating thereto, the following serial number and theentries shall be inserted, namely:-

(viii) after S. No. 130 and the entries relating thereto, the following serial number and theentries shall be inserted, namely:-

(ix) after S. No. 135 and the entries relating thereto, the following serial number and theentries shall be inserted, namely:-

(x) in S. No. 138, for the entry in column (3) ,the entry Charkha for hand spinning ofyarns, including amber charkha, shall be substituted;

(xi) in S. No. 143, for the entry in column (3), the entry Indigenous handmade musical
instruments as listed in ANNEXURE II, shall be substituted;

(xii) in S. No. 144, for the entry in column (3) ,the entry Muddhas made of sarkanda,Brooms or brushes, consisting of twigs or other vegetable materials, bound together, withor without handles, shall be substituted;

(B) in the Explanation, for clause (ii), the following shall be substituted, namely: –

(ii)(a) The phrase brand name means brand name or trade name, that is to say, aname or a mark, such as symbol, monogram, label, signature or invented word orwriting 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 goodsand some person using such name or mark with or without any indication of theidentity 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 May 2017 under the Copyright Act, 1957(14of 1957);
(C) a brand registered as on the 15th May 2017 under any law for the time being inforce in any other country.;

(C) after paragraph 2, the following Annexures shall be inserted, namely: –

ANNEXURE I

For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brandname shall file an affidavit to that effect with the jurisdictional commissioner ofCentral tax that he is voluntarily foregoing his actionable claim or enforceable right onsuch brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brandname shall, on each such unit containers, clearly print in indelible ink, both in Englishand the local language, that in respect of the brand name as defined in Explanation (ii)(a)printed on the unit containers he has foregone his actionable claim or enforceable rightvoluntarily.

ANNEXURE II

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

(Mohit Tewari)
Under Secretary to the Government of India

Note:The principal notification No.2/2017-Central Tax(Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide numberG.S.R. 674(E), dated the 28th June, 2017.

Download the official notification no. 28/2017 dated 22.09.2017
Download the official notification no. 2/2017 dated 28.06.2017