Amends notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 [G.S.R. 667(E)] to give effect to gst council decisions regarding gst exemptions

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[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 9 0203, 0204, 0205, 0206, 0207, 0208, 0209 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods, fresh or chilled 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 the ANNEXURE I ]”; the conditions as in to (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: - 1 “21 22 0304, 0306, 0307, 0308 0303, 0304, 0305, 0306, 0307, 0308 All goods, fresh or chilled 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 the voluntarily], subject ANNEXURE I ]” ; the conditions as to in (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 the voluntarily], subject ANNEXURE I ]” ; the conditions as in to (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 foregone respect of such brand name has been the voluntarily], subject ANNEXURE I]” ; the conditions as to in 2 (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 46B 08 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 foregone respect of such brand name has been voluntarily], subject the ANNEXURE I] 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 foregone respect of such brand name has been voluntarily], subject the ANNEXURE I]”; the conditions as the conditions as to to in in (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”; 3 (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: - 26 Uranium Ore Concentrate”; “103A (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- 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. 4

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