9911796707
TMI BlogSeeks to amend notification no.1/2017-Union territory Tax (Rate), dated the 28th June, 2017 to give effect to gst council decisions regarding gst ratesX X X X Extracts X X X X X X X X Extracts X X X X ..... words put up in unit container and bearing a registered brand name , the words, brackets and letters 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 any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE] , shall be substituted; (ii) after S. No. 29 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 29A 0802 Walnuts, whether or not shelled ; (iii) after S. No. 33 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 33A 0813 Tamarind, dried ; (iv) after S. No. 100 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 100A 2106 Roasted Gram ; (v) in S. No. 105, in co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 601 Worked corals other than articles of coral ; (xv) for S. No. 260 and the entries relating thereto, the following shall be substituted, namely:- 260 9603 [other than 9603 10 00] Broomsticks [other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] ; (xvi) after S. No. 263 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 263A Any Chapter Rosaries, prayer beads or Hawan samagri ; (B) in Schedule II-6%,- (i) in S. No. 15, in column (3), the word walnuts, , shall be omitted; (ii) in S. No. 17, in column (3), for the words and figure dried fruits of Chapter 8 , the words, figure and brackets, dried fruits of Chapter 8 [other than tamarind, dried] , shall be substituted; (iii) in S. No. 45, in column (3), for the words and brackets, Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi , the words and brackets, Texturised vegetable proteins (soya bari), Bari made of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 171 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 171A 6501 Textile caps ; (xiv) in S. No. 176, in column (3), after the words Sand lime bricks the words or Stone inlay work shall be inserted; (xv) after S. No. 176 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 176A 6802 Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone ; (xvi) after S.No. 177 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 177A 6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic 177B 6911 Tableware, kitchenware, other household articles and toilet articles, of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es thereof shall be omitted; (v) in S. No. 157, in column (3), for the words Braille paper , the words Braille paper, kites, Paper mache articles shall be substituted; (vi) in S. No. 172, in column (3), for the words, of felt , the words and brackets, of felt [other than textile caps] , shall be substituted; (vii) S. Nos. 186 and 187 and the entries thereof shall be omitted; (viii) S. No. 304 and entries thereof shall be omitted; (ix) in S. No. 325, in column (3), for the words other than fire extinguishers, whether or not charged , the words, other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers shall be substituted; (x) in S. No. 384, in column (3), for the words and figures, Computer monitors not exceeding 17 inches , the words and figures, Computer monitors not exceeding 20 inches , shall be substituted; (xi) in S. No. 438, for the entry in column (3), the entry, Coir mattresses, cotton pillows and mattresses , shall be substituted; (xii) after S. No. 449 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ; (H) after paragraph 2, the following Annexure shall be inserted, namely: - ANNEXURE For foregoing an actionable claim or enforceable right on a brand name,- (a) the person undertaking packing of such goods in unit containers which bear 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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