GOVERNMENT OF INDIA 

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

NOTIFICATION NO. 27/2017-CENTRAL TAX (RATE)

New Delhi, the 22nd September, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 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  amendments in  the  notification  of the Government  of  India  in  the  Ministry  of Finance  (Department  of Revenue),  No. 1/2017- 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. 673(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:-

(iii)  after S. No. 33 and the entries relating thereto, the following  serial number  and  the entries shall be inserted, namely:-

(iv)  after S. No. 100 and the entries relating thereto, the following  serial number  and  the entries shall be inserted, namely:-

(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:-

(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:-

(xii)  after S. No. 219 and  the  entries relating  thereto,  the following  serial  numbers and  the entries shall be inserted, namely:-

(xiii) after S. No. 257 and  the  entries relating  thereto,  the following  serial  number and the entries shall be inserted, namely:-

(xiv) after S. No. 259 and the entries relating thereto, the following serial number  and the entries shall be inserted, namely:-

(xv) for S. No. 260 and the entries relating thereto, the following  shall  be substituted, namely:-

(xvi)  after S. No. 263 and the entries relating thereto, the following serial number  and the entries shall be inserted, namely:-

   (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:-

(viii)       after S. No. 92 and the entries relating thereto, the following serial number  and the entries shall be inserted, namely:-

(ix)   after S. No. 99 and the entries relating thereto, the following  serial  number and  the  entries shall be inserted, namely:-

(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:-

(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:-

(xvi)  after S.No. 177 and the entries relating thereto, the following serial numbers and  the entries shall be inserted, namely:-

(xvii)  after S.No. 189 and the entries relating thereto, the following serial number  and the entries shall be inserted, namely:-

(xviii)     after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

(xix)  after S. No. 224 and the entries relating thereto, the following serial number  and the entries shall be inserted, namely:-

(xx)  after S. No. 231 and the entries relating thereto, the following  serial number and  the entries shall be inserted, namely:-

     (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:-

 (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:-

  (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 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- 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. 673(E), dated the 28th June, 2017 and last amended by Notification No. 19/2017- Central Tax (Rate) dated 18th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number  GSR 1032 (E), dated the 18th August, 2017.