Corrigendum 2017/2634 of Circular No. 2/2017/2627 Dated 29 Sep 2017

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..... CCT/GST/2017/2627 dated 29th September, 2017 shall be read with following correction:- (i) At page no 1 and para 2: However, according to amendments to the aforesaid notifications as notified on 22nd September, 2017, the rate of tax on certain items put up in unit container and bearing a registered brand name has been amended. It is provided that such goods, put up in unit c .....

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..... claim or enforceable right in a court of law is available, shall be taxable at the rate of 5%. Where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as mentioned in the ANNEXURE I, shall be exempted. (Alok Gupta) Commissioner State Tax, Rajasthan, Jaipur. - Circular - T .....

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