Integrated Tax (Rate) Notification No. 44 of 2017 DT 14th November, 2017, GST

 

 

Notification No. 44/2017 Integrated Tax (Rate) DT on 14th November, 2017, GST

  

 

seeks to amend notification no. 2/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

 

The Extract of GST Notification No. 44/2017 – Integrated Tax (Rate) is given below:

             Notification No. 44/2017 – Integrated Tax (Rate), GST

 

 

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

 

 

Notification No. 44/2017-    Integrated Tax (Rate)

 

New Delhi, the 14th November, 2017

 

G.S.R. (E).- 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,

All goods, fresh or chilled

 

0204,

 

 

0205,

 

 

0206,

 

 

0207,

 

 

0208,

 

 

0209

 

9

0202,

All goods [other than fresh or chilled] other than those

 

0203,

put up in unit container and, -

 

0204,

(a) bearing a registered brand name; or

 

0205,

(b) bearing a brand name on which an actionable claim or

 

0206,

enforceable right in a court of law is available [other than

 

0207,

those where any actionable claim or enforceable right in

 

0208,

respect   of   such   brand   name   has   been   foregone

 

0209,

voluntarily],  subject  to  the  conditions   as  in  the

 

0210

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 be substituted, namely: -

 

“21

0304,

All goods, fresh or chilled

 

0306,

 

 

0307,

 

 

0308

 

 

 

 

22

0303,

All goods [other than fresh or chilled] and other than

 

0304,

those put up in unit container and, -

 

0305,

(a) bearing a registered brand name; or

 

0306,

(b) bearing a brand name on which an actionable claim or

 

0307,

enforceable right in a court of law is available [other than

 

0308

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 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 numbers 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

 

 

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” 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 or after 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 or after the 15th May2017 under the Copyright Act, 1957(14 of 1957);

 

(C)  a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country.”.

 

  1. 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- 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.

 

 


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