0710 - GST - Goods - General Exemption from GST - CGST / UTGST / SGST / IGST

Vegetables (uncooked or cooked by steaming or boiling in water), frozen ************* Notes: As Substituted vide Notification No. 26/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019 , before it was read as, 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] ************* Notes: As inserted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017 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.