[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.28/2017-Integrated Tax (Rate)

                            New Delhi, the 22nd September, 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,-

(A)  in the Schedule,-

(i)  against serial number 27, in column (3), for the words “other  than  put  up  in  unit  containers and bearing a registered  brand  name”,  the  words,  brackets  and  letters  “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]”, shall be substituted;

                  (ii)  against serial numbers 29 and 45, in  column  (3),  for  the  words  “other  than put  up  in unit container and  bearing  a  registered brand  name”,  the  words,  brackets  and  letters “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]”, shall be substituted;

(iii) against serial numbers 65, 66, 67,  68,  69,  70,  71, 72, 73, 74, 75, 77 8and  78, in  column (3), for the words “other than  those  put  up  in  unit  container  and  bearing  a registered brand name”, the words, brackets and letters “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]”, shall be substituted;

(iv)  against serial number 101, in column (3), for the words “other than put  up  in  unit container and bearing a  registered brand  name”,  the  words,  brackets  and  letters  “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]”, shall be substituted;

(v) against serial number 108, in column (3), for the words “other than put  up  in  unit containers and bearing a registered  brand  name”,  the  words,  brackets  and  letters  “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]”, shall be substituted;

(vi)   in S. No. 102, for the entries in  column  (2)  ,the  entries  “2301,2302,  2308,  2309”, shall be substituted;

(vii)   after S. No. 102 and the entries relating thereto, the following  serial number  and  the entries shall be inserted, namely:-

(viii)  after S. No. 130 and the entries relating thereto, the following serial number  and  the entries shall be inserted, namely:-

(ix)  after S. No. 135 and the entries relating thereto, the following serial number  and  the entries shall be inserted, namely:-

(x)   in S. No. 138, for the entry in column (3)  ,the  entry  “Charkha  for  hand  spinning  of yarns, including amber charkha”, shall be substituted;

(xi)  in S. No. 143, for the entry in column (3), the entry “Indigenous handmade musical instruments as listed in ANNEXURE II”, shall be substituted;

(xii)  in S. No. 144, for the entry in column (3) ,the entry “Muddhas made  of  sarkanda, Brooms or brushes, consisting  of  twigs  or  other  vegetable  materials,  bound  together,  with or without handles”, shall be substituted;

(B)   in the Explanation, for clause (ii), the following shall be substituted, namely: -

“(ii)(a) The phrase “brand name” means brand name or  trade  name,  that  is  to  say,  a name or a mark, such as  symbol,  monogram,  label,  signature  or  invented  word  or writing which is used  in  relation  to  such  specified  goods  for  the  purpose  of indicating, or so as to indicate a connection in the course  of trade  between such specified  goods  and some person using such name  or  mark  with  or  without  any  indication  of  the identity of that person.

        (b)   The phrase “registered brand name” means,-

        (A)  a brand registered as on 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 the  15th May2017 under the  Copyright Act, 1957(14  of 1957);

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

    (C)  after paragraph 2, the following Annexures shall be inserted, namely: -

“ANNEXURE  I

For foregoing an actionable claim or enforceable right on a brand name,-

(a)  the person undertaking packing of such goods in unit containers which  bears a  brand  name shall  file  an  affidavit to  that effect  with  the  jurisdictional commissioner  of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim  or  enforceable right on  such  brand  name  as defined in Explanation (ii)(a); and

(b)  the person undertaking packing of such goods in unit containers  which  bear  a  brand name  shall,  on  each  such  unit  containers, clearly  print  in  indelible   ink,   both  in  English and the local language, that in respect of the brand name as defined  in  Explanation  (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.

ANNEXURE II

[F.No.354/117/2017-TRU Pt-II]

(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.