In exercise of the powers conferred by sub-section (1) of section 11 of the Delhi Goods and Services Tax Act, 20)7 (Delhi Act 03 of 2017), the Lt. Governor of Notional Capital Territory of Delhi, hereby makes the following amendments in the notification of the Government of Delhi in the Department of Finance (Revenue-1), No.2/2017-State Tax (Rate), dated the 30th June. 2017. published in ihe Gazette of Delhi, Extraordinary, Part IV. vide number No.F3(15)Fin (Rev-l)/2017-18/DS-Vl/374. dated the 30th June, 2017, nnmely:-
ln the said notification,-
(A) in the Schedule,-
(i) against serial number 27, in column (3), for the words "other than put up in unit containers and bearing a registered brand name", the words, brackets and letters "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]", shall be substituted;
(ii) against serial numbers 29 and 45, in column (3), for the words "other than put up in unit container and bearing a registered brand name", the words, brackets and letters "other than those put up in unit container and,-
(iii) against serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 and 78, in column (3), for the words "other than those put up in unit container and bearing a registered brand name", the words, brackets and letters "other than those put up in unit container and,-
(iv) against serial number 101, in column (3), for the words "other than put up in unit container and bearing a registered brand name", the words, brackets and letters "other than those put up in unit container and,-
(v) against serial number 108, in column (3), for the words "other than put up in unit containers and bearing a registered brand name", the words, brackets and letters "other than those put up in unit container and,-
(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 the entries shall be inserted, namely
(viii) after S. No. 130 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
(ix) after S. No. 135 and the entries relating thereto, the following serial number and the entries shall be inserted, namely
(x) in S. No. 138, for the entry in column (3) ,the entry "Charkha for hand spinning of yarns, 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, with or 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, 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.";
(C) after paragraph 2, the following Annexures shall be inserted, namely: -
"ANNEXUREI
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 brand name shall file an affidavit to that effect with the jurisdictional commissioner of State tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear 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 name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.
ANNEXURE II
List of indigenous handmade musical instruments
This notification shall come into force with effect from the 22nd day of September, 2017.
By order and in the name
of the Lt, Governor of
Notional Capital Territory of Delhi,
(A.K. Singh)
Dy. Secretary VI (Finance)
Note: - The principal notification No.2/2017-Slate Tax (Rate), dated the 30th June, 2017 was published in the Gazette of Delhi, Extraordinary, Part IV. vide number No.F3(15)/Fin(Rev-l)/2017-18/DS-VI/374, dated the 30th June, 2017.