Notification to give effect to gst council decisions regarding gst exemptions

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 42/2017-Central Tax (Rate)
New Delhi, the 14th November, 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, –
(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
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 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,
0306,
0307,
0308
All goods, fresh or chilled
22 0303,
0304,
0305,
0306,
0307,
0308
All  goods  [other  than  fresh  or  chilled]  and  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 ]” ;

(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.”.

2. 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-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. 35/2017-Central Tax(Rate) dated 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1284 (E), dated the 13th October, 2017.

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