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seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.

Goods and Services Tax - 42/2017 - Dated:- 14-11-2017 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 42/2017-Central Tax (Rate) New Delhi, the 14th November, 2017 G.S.R.1388 (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 Ind .....

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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 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 ] ; (ii) S. Nos. 10,11,12,13,14,15,16,17 and the .....

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actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] ; (iv) S. Nos. 23,24 and the entries thereof shall be omitted; (v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 30A 0504 All goods, fresh or chilled 30B 0504 All goods [other than fresh or chilled] other than those put up in unit container and, - (a) bearing a registered .....

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, frozen, 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] ; (vii) in S. No. 46, in column (3), for the words fresh or chilled the words fresh or chilled, dried shall be substitut .....

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t 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] 46B 08 Dried makhana, whether or not shelled or peeled [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 enfo .....

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o, the following serial number and the entries shall be inserted, namely: - 87A 1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets ; (xii) after S. No. 93 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 93A 1404 90 60 coconut shell, unworked ; (xiii) in S. No. 94, for the entry in column 3, the entry Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar shall be substituted; (xiv) i .....

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