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Seeks to amend notification No 1126-F.T.dated 28.06.2017, which exempts certain goods from GST under section 11 of the WBGST Act, 2017

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..... h June, 2017 [No.2/2017-State Tax (Rate)]:- Amendments In the said notification, - (1) in the Schedule, (i) for serial Nos. 8 and 9 in column 1, and the entries relating thereto in columns (2) and (3), the following shall be substituted, namely: - "8 0203, 0204,0205, 0206, 0207, 0208, 0209 All goods, fresh or chilled 9 0202, 0203, 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 vol .....

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..... e has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]" ; (vi) after serial No. 43 in column 1, and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely: - "43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water), 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 serial .....

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..... ellets of potatoes", shall be substituted; (x) after serial No. 78 in column 1, and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely: - "78A 1106 10 10 Guar meal" ; (xi) after serial No. 87 in column 1, and the entries relating thereto in columns (2) and (3), 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 serial No. 93 in column 1, and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely: - "93A 1404 90 60 coconut shell, unworked"; .....

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