[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.27/2017-Union Territory Tax (Rate)
New Delhi, the 22
nd
September, 2017
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory
Goods and Services Tax Act, 2017 (14 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.1/2017-Union territory 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. 710(E), dated the 28th June, 2017, namely:-
In the said notification,-
(A) in Schedule I-2.5%,-
(i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and
59, in column (3), for the 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 column (3), the brackets and words, “[other than aquatic feed
including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay &
straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled
cake]”, shall be omitted;
(vi) in S. No. 106, in column (3), the brackets and words, “[other than aquatic feed
including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay &
straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled
cake]”, shall be omitted;
(vii) in S. No. 107, in column (3), for the words, “other than aquatic feed including
shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw,
supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake”, the
words “other than cotton seed oil cake”, shall be substituted;
(viii) in S. No. 185, for the entry in column (3), the entry “Agarbatti, lobhan, dhoop batti,
dhoop, sambhrani”, shall be substituted;
(ix) after S. No. 198 and the entries relating thereto, the following serial number and
entries shall be inserted, namely:-
“198A 4601,
4602
Grass, leaf or reed or fibre products, including mats,
pouches, wallets”;
(x) in S. No. 200, in column (3), for the word “kites”, the words “Kites, Paper mache
articles”, shall be substituted;
(xi) after S. No. 201 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“201A 4907 Duty Credit Scrips” ;
(xii) after S. No. 219 and the entries relating thereto, the following serial numbers and
the entries shall be inserted, namely:-
“219A 5801 Corduroy fabrics
219B 5808 Saree fall” ;
(xiii) after S. No. 257 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“257A 9404 Cotton quilts of sale value not exceeding Rs. 1000
per piece” ;
(xiv) after S. No. 259 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“259A 9601 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 pulses including mungodi and
batters, including idli / dosa batter”, shall be substituted;
(iv) in S. No. 46, in column (3), for the words “ready for consumption form”, the words
and brackets, “ready for consumption form (other than roasted gram), shall be
substituted;
(v) in S. No. 49, in column (3), for the 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 such actionable claim or
enforceable right in respect of such brand name has been voluntarily foregone,
subject to the conditions as specified in the ANNEXURE]”, shall be substituted;
(vi) in S. No. 73, in column (3) , for the word “agarbattis”, the words, “agarbattis, lobhan,
dhoop batti, dhoop, sambhrani”, shall be substituted;
(vii) after S. No. 85 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“85A 4016 Rubber bands” ;
(viii) after S. No. 92 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“92A 44, 68,
83
Idols of wood, stone [including marble] and metals
[other than those made of precious metals]”;
(ix) after S. No. 99 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“99A 4419 Tableware and Kitchenware of wood” ;
(x) in S. No. 128, in column (3) , for the words “similar documents of title”, the words
and brackets, “similar documents of title[other than Duty Credit Scrips]”, shall be
substituted;
(xi) in S. No. 147, for the entry in column (3) ,the entry “Woven pile fabrics and chenille
fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806”, shall be
substituted;
(xii) in S. No. 154, for the entry in column (3) ,the entry “Braids in the piece; ornamental
trimmings in the piece, without embroidery, other than knitted or crocheted; tassels,
pompons and similar articles[other than saree fall]”, shall be substituted;
(xiii) ) after S. 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 porcelain or china
177C 6912 Tableware, kitchenware, other household articles and
toilet articles, other than of porcelain or china
177D 6913 Statues and other ornamental articles”;
(xvii) after S.No. 189 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“189A 8306 Bells, gongs and the like, non-electric, of base metal;
statuettes and other ornaments, of base metal;
photograph, picture or similar frames, of base metal;
mirrors of base metal; metal bidriware”;
(xviii) after S. No. 195 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely:-
“195A 8424 Nozzles for drip irrigation equipment or nozzles for
sprinklers” ;
(xix) after S. No. 224 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“224A 9404 Cotton quilts of sale value exceeding Rs. 1000 per
piece” ;
(xx) after S. No. 231 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“231A 9601 Worked ivory, bone, tortoise shell, horn, antlers,
mother of pearl, and other animal carving material
and articles of these materials, articles of coral
(including articles obtained by moulding)”;
(C) in Schedule III-9%,-
(i) in S. No. 23, in column (3), for the words and bracket “Diabetic foods;[other than
Namkeens”, the words and bracket, “Diabetic foods, Custard powder;[other than batters
including idli/dosa batter, Namkeens”, shall be substituted;
(ii) in S. No. 111, in column (3), for the words “Plastic Tarpaulin”, the words, “Plastic
Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats”, shall be
substituted;
(iii) after S. No. 123 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely:-
“123A 4016 Rice rubber rolls for paddy de-husking machine” ;
(iv) S. No. 140 and the entries 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:-
“449A 9613 Kitchen gas lighters” ;
(D) in Schedule-IV-14%,-
(i) in S. No. 9, in column (3), the words “ , Custard powder” shall be omitted;
(ii) in S. No. 45, in column (3), for the words, “ plastic tarpaulins”, the words “plastic
tarpaulins, medical grade sterile disposable gloves, plastic raincoats”, shall be substituted;
(iii) in S. No. 49, in column (3), for the words, “other than erasers”, the words, “other
than erasers, rubber bands, rice rubber rolls for paddy de-husking machine”, shall be
substituted;
(iv) in S. No. 70, in column (3), for the words, “ of Other calcareous stone”, the words
and brackets, “of Other calcareous stone [other than 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; other ornamental goods essentially of
stone]”, shall be substituted;
(v) in S. No. 85, the words, “ ;ceramic pots, jars and similar articles of a kind used for the
conveyance or packing of goods”, shall be omitted;
(vi) S. No. 87 and the entries thereof shall be omitted;
(vii) in S. No. 154, in column (3), for the words and figures, “other than computer
monitors not exceeding 17 inches”, the words and figures, “other than computer monitors
not exceeding 20 inches”, shall be substituted;
(viii)S. No. 219 and entries thereof shall be omitted;
(ix) in S. No. 222, in column (3), for the words, “other than flints and wicks”, the
brackets and words, “[other than flints, wicks or Kitchen gas lighters]”, shall be
substituted;
(E) in Schedule-V-1.5%,-
in S.No. 2, in column (3), for the words, “other than Non-Industrial Unworked or simply
sawn, cleaved or bruted”, the words, “other than industrial or non-industrial, unworked or
simply sawn, cleaved or bruted, including unsorted diamonds”, shall be substituted;
(F) in Schedule-VI-0.125%,-
in S. No. 1, for the entry in column (3), the entry, “Diamonds, industrial or non-industrial,
unworked or simply sawn, cleaved or bruted, including unsorted diamonds”, shall be
substituted;
(G) 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.
(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 or jurisdictional officer of Union Territory 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 bears 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.”.
[F.No.354/117/2017-TRU Pt-II]
(Mohit Tewari)
Under Secretary to the Government of India
Note: - The principal notification No.1/2017-Union Territory 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. 710(E), dated the 28th June, 2017and last amended by Notification
No. 19/2017- Union Territory Tax(Rate) dated 18th August, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR
1034 (E), dated the 18th August, 2017.
