[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-Central Tax (Rate)

New Delhi,   the 22nd September, 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  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,-

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,-

1. bearing  a registered  brand name; or
2. 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.

2. 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,-

1. 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 that he  is  voluntarily foregoing  his  actionable  claim  or  enforceable  right on such brand  name  as defined  in  Explanation  (ii)(a); and
2. 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-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.