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The Integrated Goods and Services Tax Act, 2017 Notifications
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Body Notification No. 44/2017-IntegratedTax (Rate) F.No.354/320/2017-TRU Dated 14th November, 2017

In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax 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-Integrated 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. 667(E), dated the 28th June, 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], and 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]" ;

9 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 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]" ;

(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 be substituted, namely: -

"21 0304, 0306, 0307, 0308 All goods fresh and chilled

22 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]" ;

(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 the entries 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 and the 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 or chilled, dried" shall be substituted;

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

"46A 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or muhn content, frozen, whether or not sliced or in the form ot 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 caim 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" the words 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 the entries shall be inserted, namely: -

"78A 1106 10 10 Guar meal" ;

(xi) after S. No. 87 and the entries relating thereto, the following serial number and the 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 and the 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 including Cane 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 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", shall be substituted;

(xv) after S. No. 103 and the entries relating thereto, the following serial number and the entries shall be inserted, namely. -

103A 26 Uranium Ore Concentrate";

(xvi) after S. No. 136 and the entries relating thereto, the following serial number and the 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 the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently de-registered;

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

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

2. This notification shall come into force on the 15th day of November 2017. .

(Mohit Tewari)

Under Secretary to the Government of India

Note: - The principal notification No.2/2017- Integrated 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. 667(E), dated the 28th June, 2017 and last amended by Notification No. 36/2017- Integrated Tax(Rate) dated the13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1289 (E), dated the13th October, 2017.