Union territory tax (Rate) Notification No. 42 of 2017 DT 14th November, 2017, GST

Posted on 21 April 2023 Category : Notifications

Notification No. 42/2017 Union territory tax (Rate) DT on 14th November, 2017, GST

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

The Extract of GST Notification No. 42/2017-Union territory tax (Rate) is Given below:

Notification No. 42/2017 – Union territory 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. 42/2017-Union territory Tax (Rate)

New Delhi, the 14th November, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the

Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the 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-Union territory 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. 711(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

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);

This notification shall come into force with effect from the 15^th 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- Union territory 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. 711(E), dated the 28th June, 2017 and last amended by Notification No. 35/2017- Union territory Tax (Rate) dated 13^th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1294 (E), dated the 13^th October, 2017.

Central Tax Notification No 38 of 2017 dt 13th October, 2017 under GST

Union territory tax (Rate) Notification No. 38 of 2017 DT 13th October, 2017, GST

Integrated Tax Notification No. 9 of 2017 DT 13th October, 2017, GST

CUSTOMS Notification No. 77 of 2017 dt 13th October, 2017

Integrated Tax (Rate) Notification No. 40 of 2017 DT 18th October, 2017, GST

When to file first Return of GST tax in India?

GST Tax returns filing – Who, How and When?

How is time of supply accounted under GST Tax Calculation

Valuation of GST under special cases

Revised GST rate on Preparations for use on the hair

Revised GST rate on Preparations for oral or dental hygiene

Revised GST rate on Pre-shave, after-shave, personal deodorants etc