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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

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..... tification 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 i .....

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..... 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 .....

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..... n 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, n .....

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..... 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 .....

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