Central Tax (Rate) Notification No 35 of 2017 dt 13th September, 2017 under GST

 

 

Notification no 35/2017 Central Tax (Rate) date on 13th September, 2017, GST

 

 

Seeks to amend notification No. 2/2017-Central Tax (Rate).

 

The extract of GST Notification No. 35/2017- Central Tax (Rate) is given below:

 

Notification No. 35/2017- Central Tax (Rate), GST

 

 

[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. 35/2017-Central Tax (Rate)

 

New Delhi, the 13th October, 2017

 

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 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.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)      after S. No. 122 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“122A

4907

Duty Credit Scrips”;

 

 

 

 

(ii)     after S. No. 149 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“150

-

Supply of goods by a Government entity to Central

 

 

Government,  State  Government,  Union  territory,

 

 

local  authority or  any  person  specified  by Central

 

 

Government, State Government,  Union territory or

 

 

local authority, against consideration received from

 

 

Central   Government,   State   Government,   Union

 

 

territory or local authority in the form of grants”;

 

 

 

 

(B)   in the Explanation, after clause (iv), the following clause shall be inserted, namely:-

 

“(v) The phrase “Government Entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is:

 

(a)    set up by an Act of Parliament or State Legislature; or

 

(b)   established by any Government,

 

with 90 percent or more participation by way of equity or control, to carry out a

 

 

function entrusted by the Central Government, State government, Union territory or a local authority.”.

 

(C)   in ANNEXURE I, after point (b), the following proviso shall be inserted

 

“Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.”

 

[F.No.354/117/2017-TRU (Pt. III)]

 

 

 

(Ruchi Bisht)

 

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 number G.S.R. 674(E), dated the 28th June, 2017 and last amended by Notification No. 28/2017-Central Tax(Rate) dated 22nd September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1190 (E), dated the 22nd September, 2017.

 

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Comments


K H Kanavalli: Bank guarantee encashed for breach of agreement amount of BG is rs 2.00 crores whether GST is to be calculated on 2.00 crores x 18% or 2.00croresx100/118. pl confirm with rule number

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