Download Document

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 35/2017-Central Tax (Rate)
New Delhi, the 13
th
October, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following further amendments in the
notification of the Government of India in the Ministry of Finance (Department of Revenue),
No.2/2017-Central 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. 674(E), dated the 28th
June, 2017, namely:-
In the said notification,-
(A) in the Schedule,-
(i) after S. No. 122 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“122A 4907 Duty Credit Scrips”;

(ii) after S. No. 149 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: -
“150 - Supply of goods by a Government entity to Central
Government, State Government, Union territory,
local authority or any person specified by Central
Government, State Government, Union territory or
local authority, against consideration received from
Central Government, State Government, Union
territory or local authority in the form of grants”;

(B) in the Explanation, after clause (iv), the following clause shall be inserted, namely:-

“(v) The phrase “Government Entity” shall mean an authority or a board or any other
body including a society, trust, corporation, which is:
(a) set up by an Act of Parliament or State Legislature; or
(b) established by any Government,
with 90 percent or more participation by way of equity or control, to carry out a

function entrusted by the Central Government, State government, Union territory or a
local authority.”.

(C) in ANNEXURE I, after point (b), the following proviso shall be inserted

“Provided that, if the person having an actionable claim or enforceable right on a
brand name and the person undertaking packing of such goods in unit containers are
two different persons, then the person having an actionable claim or enforceable right
on a brand name shall file an affidavit to that effect with the jurisdictional
Commissioner of Central tax of the person undertaking packing of such goods that he
is voluntarily foregoing his actionable claim or enforceable right on such brand name
as defined in Explanation (ii)(a); and he has authorised the person [undertaking
packing of such goods in unit containers bearing said brand name] to print on such
unit containers in indelible ink, both in English and the local language, that in respect
of such brand name he [the person owning the brand name] is voluntarily foregoing
the actionable claim or enforceable right voluntarily on such brand name.”

[F.No.354/117/2017-TRU (Pt. III)]


(Ruchi Bisht)
Under Secretary to the Government of India

Note: - The principal notification No.2/2017-Central Tax (Rate), dated the 28th June, 2017
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 674(E), dated the 28th June, 2017 and last amended by Notification No.
28/2017-Central Tax(Rate) dated 22
nd
September, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1190 (E), dated the 22
nd

September, 2017.