Seeks to amend notification No 1126-F.T.dated 28.06.2017, which exempts certain goods from GST under section 11 of the WBGST Act, 2017 - 2020-F.T.- 42/2017-State Tax (Rate) - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 2020-F.T. Dated, Howrah, the 14th day of November, 2017 No. 42/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department Notification No. 1126-F.T. dated the 28th June, 2017 [ No.2/2017-State Tax (Rate) ]:- Amendments In the said notification, - (1) in the Schedule, (i) for serial Nos. 8 and 9 in column 1, and the entries relating thereto in columns (2) and (3), 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) serial Nos. 10, 11, 12, 13, 14, 15, 16, 17 in column 1, and the entries thereof shall be omitted; (iii) for serial Nos. 21 and 22 in column 1, and the entries relating thereto in columns (2) and (3), 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) serial Nos. 23 and 24 in column 1, and the entries thereof shall be omitted; (v) after serial No. 30 in column 1, and the entries relating thereto in columns (2) and (3), 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 serial No. 43 in column 1, and the entries relating thereto in columns (2) and (3), 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 serial No. 46 in column (1), in column (3), for the words fresh or chilled the words fresh or chilled, dried shall be substituted; (viii) after serial No. 46 in column 1, and the entries relating thereto in columns (2) and (3), 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 serial No. 77 in column (1), 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 serial No. 78 in column 1, and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely: - 78A 1106 10 10 Guar meal ; (xi) after serial No. 87 in column 1, and the entries relating thereto in columns (2) and (3), 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 serial No. 93 in column 1, and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely: - 93A 1404 90 60 coconut shell, unworked ; (xiii) in serial. No. 94 in column (1), 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 serial No. 103 in column (1), 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 anticaking or free flowing agents; sea water , shall be substituted; (xv) after serial No. 103 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely: - 103A 26 Uranium Ore Concentrate ; (xvi) after serial No. 136 in column 1, and the entries relating thereto in columns (2) and (3), 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 May 2017 under the Copyright Act, 1957(14 of 1957); (C) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country. . 2. This notification shall come into force with effect from the 15 th day of November, 2017. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, Joint Secretary to the Government of West Bengal